Citigroup (C) 10-Q 31 Oct 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2017shares
Document and Entity Information
Entity Registrant Name	CITIGROUP INC
Entity Central Index Key	831,001
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	2,644,001,999
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME (UNAUDITED) - USD ($) shares in Millions, $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues
Interest revenue		$ 15,821	$ 14,653	$ 45,445	$ 43,176
Interest expense		4,379	3,174	11,981	9,234
Net interest revenue		11,442	11,479	33,464	33,942
Commissions and fees		2,931	2,644	8,627	7,832
Principal transactions		2,170	2,238	7,754	5,894
Administration and other fiduciary fees		1,010	862	2,906	2,551
Realized gains on sales of investments, net		213	287	626	673
Other-than-temporary impairment losses on investments
Gross impairment losses		(15)	(32)	(47)	(615)
Less: Impairments recognized in AOCI		0	0	0	0
Net impairment losses recognized in earnings		(15)	(32)	(47)	(615)
Insurance premiums		166	184	491	665
Other revenue		256	98	373	1,921
Total non-interest revenues		6,731	6,281	20,730	18,921
Total revenues, net of interest expense		18,173	17,760	54,194	52,863
Provisions for credit losses and for benefits and claims
Provision for loan losses		2,146	1,746	5,487	5,022
Policyholder benefits and claims		28	35	81	172
Release for unfunded lending commitments		(175)	(45)	(190)	(4)
Total provisions for credit losses and for benefits and claims		1,999	1,736	5,378	5,190
Operating expenses
Compensation and benefits		5,304	5,203	16,301	15,988
Premises and equipment		608	624	1,832	1,917
Technology/communication		1,759	1,694	5,108	5,000
Advertising and marketing		417	403	1,222	1,226
Other operating		2,083	2,480	6,691	7,165
Total operating expenses		10,171	10,404	31,154	31,296
Income from continuing operations before income taxes		6,003	5,620	17,662	16,377
Provision for income taxes		1,866	1,733	5,524	4,935
Income from continuing operations		4,137	3,887	12,138	11,442
Discontinued operations
Loss from discontinued operations		(9)	(37)	(4)	(76)
Benefit for income taxes		(4)	(7)	(2)	(21)
Loss from discontinued operations, net of taxes		(5)	(30)	(2)	(55)
Net income before attribution of noncontrolling interests		4,132	3,857	12,136	11,387
Noncontrolling interests		(1)	17	41	48
Citigroup’s net income		$ 4,133	$ 3,840	$ 12,095	$ 11,339
Basic earnings per share
Income from continuing operations (in dollars per share)	[1]	$ 1.42	$ 1.25	$ 4.05	$ 3.60
Income (loss) from discontinued operations, net of taxes (in dollars per share)	[1]	0	(0.01)	0	(0.02)
Net income (in dollars per share)	[1]	$ 1.42	$ 1.24	$ 4.05	$ 3.58
Weighted average common shares outstanding (in shares)		2,683.6	2,879.9	2,729.3	2,912.9
Diluted earnings per share
Income from continuing operations (in dollars per share)	[1]	$ 1.42	$ 1.25	$ 4.05	$ 3.60
Income (loss) from discontinued operations, net of taxes (in dollars per share)	[1]	0	(0.01)	0	(0.02)
Net income (in dollars per share)	[1]	$ 1.42	$ 1.24	$ 4.05	$ 3.58
Adjusted weighted average common shares outstanding (in shares)		2,683.7	2,880.1	2,729.5	2,913
[1]	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 (UNAUDITED) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Citigroup’s net income		$ 4,133	$ 3,840	$ 12,095	$ 11,339
Add: Citigroup's other comprehensive income
Net change in unrealized gains and losses on investment securities, net of taxes	[1]	(66)	(432)	127	2,529
Net change in debt valuation adjustment (DVA), net of taxes	[1]	(123)	(200)	(267)	5
Net change in cash flow hedges, net of taxes		8	(83)	123	385
Benefit plans liability adjustment, net of taxes		(29)	12	(176)	(480)
Net change in foreign currency translation adjustment, net of taxes and hedges		218	(375)	2,179	(273)
Citigroup’s total other comprehensive income		8	(1,078)	1,986	2,166
Citigroup’s total comprehensive income		4,141	2,762	14,081	13,505
Add: Other comprehensive income attributable to noncontrolling interests		12	10	82	(13)
Add: Net income attributable to noncontrolling interests		(1)	17	41	48
Total comprehensive income		$ 4,152	$ 2,789	$ 14,204	$ 13,540
[1]	See Note 1 to the Consolidated Financial Statements.

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Assets
Cash and due from banks (including segregated cash and other deposits)	$ 22,604	$ 23,043
Deposits with banks	163,505	137,451
Federal funds sold and securities borrowed or purchased under agreements to resell (including $156,332 and $133,204 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	252,608	236,813
Brokerage receivables	38,076	28,887
Trading account assets (including $99,225 and $80,986 pledged to creditors at September 30, 2017 and December 31, 2016, respectively)	258,907	243,925
Investments:
Available for sale (including $9,599 and $8,239 pledged to creditors as of September 30, 2017 and December 31, 2016, respectively)	295,315	299,424
Held to maturity (including $301 and $843 pledged to creditors as of September 30, 2017 and December 31, 2016, respectively)	51,527	45,667
Non-marketable equity securities (including $1,300 and $1,774 at fair value as of September 30, 2017 and December 31, 2016, respectively)	7,832	8,213
Total investments	354,674	353,304
Loans:
Loans, net of unearned income	653,183	624,369
Allowance for loan losses	(12,366)	(12,060)
Total loans, net	640,817	612,309
Goodwill	22,345	21,659
Intangible assets (other than MSRs)	4,732	5,114
Mortgage servicing rights (MSRs)	553	1,564
Other assets (including $20,424 and $15,729 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	130,312	128,008
Total assets	1,889,133	1,792,077
Liabilities
Non-interest-bearing deposits in U.S. offices	127,220	136,698
Interest-bearing deposits in U.S. offices (including $314 and $434 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	315,556	300,972
Non-interest-bearing deposits in offices outside the U.S.	84,178	77,616
Interest-bearing deposits in offices outside the U.S. (including $1,183 and $778 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	437,084	414,120
Total deposits	964,038	929,406
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $45,325 and $33,663 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	161,282	141,821
Brokerage payables	63,205	57,152
Trading account liabilities	138,820	139,045
Short-term borrowings (including $4,827 and $2,700 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	38,149	30,701
Long-term debt (including $30,826 and $26,254 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	232,673	206,178
Other liabilities (including $15,144 and $10,796 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	62,344	61,631
Total liabilities	1,660,511	1,565,934
Stockholders’ equity
Preferred stock ($1.00 par value; authorized shares: 30 million), issued shares: 770,120 as of September 30, 2017 and as of December 31, 2016, at aggregate liquidation value	19,253	19,253
Common stock ($0.01 par value; authorized shares: 6 billion), issued shares: 3,099,523,273 and 3,099,482,042 as of September 30, 2017 and December 31, 2016	31	31
Additional paid-in capital	107,896	108,042
Retained earnings	155,174	146,477
Treasury stock, at cost: September 30, 2017—455,521,274 shares and December 31, 2016—327,090,192 shares	(24,829)	(16,302)
Accumulated other comprehensive income (loss) (AOCI)	(29,891)	(32,381)
Total Citigroup stockholders’ equity	227,634	225,120
Noncontrolling interest	988	1,023
Total equity	228,622	226,143
Total liabilities and equity	1,889,133	1,792,077
Consumer
Loans:
Loans, net of unearned income	325,576	325,063
Allowance for loan losses	(9,892)	(9,358)
Corporate
Loans:
Loans, net of unearned income	327,607	299,306
Allowance for loan losses	(2,474)	(2,702)
Consolidated VIEs
Assets
Cash and due from banks (including segregated cash and other deposits)	107	142
Trading account assets (including $99,225 and $80,986 pledged to creditors at September 30, 2017 and December 31, 2016, respectively)	1,437	602
Investments:
Total investments	2,584	3,636
Loans:
Loans, net of unearned income	72,429	73,522
Allowance for loan losses	(1,943)	(1,769)
Total loans, net	70,486	71,753
Other assets (including $20,424 and $15,729 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	142	158
Total assets	74,756	76,291
Liabilities
Short-term borrowings (including $4,827 and $2,700 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	10,166	10,697
Long-term debt (including $30,826 and $26,254 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	28,666	23,919
Other liabilities (including $15,144 and $10,796 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	396	1,275
Total liabilities	39,228	35,891
Consolidated VIEs | Consumer
Loans:
Loans, net of unearned income	52,521	53,401
Consolidated VIEs | Corporate
Loans:
Loans, net of unearned income	$ 19,908	$ 20,121

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Federal funds sold and securities borrowed or purchased under agreements to resell, at fair value	$ 252,608	$ 236,813
Trading account assets, pledged to creditors	99,225	80,986
Available-for-sale securities, pledged to creditors	9,599	8,239
Held-to-maturity securities, pledged to creditors	301	843
Loans, net of unearned income	653,183	624,369
Other assets, at fair value	130,312	128,008
Interest-bearing deposits in U.S. offices	315,556	300,972
Interest-bearing deposits in offices outside the U.S.	437,084	414,120
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	161,282	141,821
Short-term borrowings, at fair value	38,149	30,701
Long-term debt, at fair value	232,673	206,178
Other liabilities	$ 62,344	$ 61,631
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	770,120
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)	3,099,523,273	3,099,482,042
Treasury stock (in shares)	455,521,274	327,090,192
Consumer
Loans, net of unearned income	$ 325,576	$ 325,063
Corporate
Loans, net of unearned income	327,607	299,306
Fair value
Federal funds sold and securities borrowed or purchased under agreements to resell, at fair value	156,332	133,204
Non-marketable equity securities, pledged to creditors	1,300	1,774
Other assets, at fair value	20,424	15,729
Interest-bearing deposits in U.S. offices	314	434
Interest-bearing deposits in offices outside the U.S.	1,183	778
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	45,325	33,663
Short-term borrowings, at fair value	4,827	2,700
Long-term debt, at fair value	30,826	26,254
Other liabilities	15,144	10,796
Fair value | Consumer
Loans, net of unearned income	27	29
Fair value | Corporate
Loans, net of unearned income	$ 4,281	$ 3,457

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) $ 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
Balance, beginning of period at Dec. 31, 2015				$ 16,718		$ 108,319	$ 133,841		$ (7,677)		$ (29,344)	$ 1,235
Adjustment to opening balance, net of taxes at Dec. 31, 2015	[1]						15				(15)
Adjusted balance, beginning of period at Dec. 31, 2015							133,856				(29,359)
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				2,535
Employee benefit plans						(371)			775	[2]
Treasury stock acquired	[3]								(5,167)
Preferred stock issuance expense						(37)
Other						(5)	0	[4]				(33)
Citigroup’s net income		$ 11,387					11,339					48
Common dividends	[5]						(760)
Preferred dividends		(757)					(757)
Transactions between noncontrolling-interest shareholders and the related consolidated subsidiary												(11)
Transactions between Citigroup and the noncontrolling-interest shareholders												(69)
Dividends paid to noncontrolling-interest shareholders												(42)
Other comprehensive income (loss)											2,166	(13)
Net change in noncontrolling interests												(120)
Balance, end of period at Sep. 30, 2016		232,690	$ 231,575	19,253	$ 212,322	107,906	143,678		(12,069)		(27,193)	1,115
Balance, beginning of period at Jun. 30, 2016											(26,115)
Increase (Decrease) in Stockholders' Equity
Citigroup’s net income		3,857
Preferred dividends		(225)
Other comprehensive income (loss)											(1,078)
Balance, end of period at Sep. 30, 2016		232,690	231,575	19,253	212,322	107,906	143,678		(12,069)		(27,193)	1,115
Balance, beginning of period at Dec. 31, 2016		226,143		19,253		108,073	146,477		(16,302)		(32,381)	1,023
Adjustment to opening balance, net of taxes at Dec. 31, 2016	[1]						(660)				504
Adjusted balance, beginning of period at Dec. 31, 2016							145,817				(31,877)
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				0
Employee benefit plans						(137)			526	[2]
Treasury stock acquired	[3]								(9,053)
Preferred stock issuance expense						0
Other						(9)	(90)	[4]				(61)
Citigroup’s net income		12,136					12,095					41
Common dividends	[5]						(1,755)
Preferred dividends		(893)					(893)
Transactions between noncontrolling-interest shareholders and the related consolidated subsidiary												(3)
Transactions between Citigroup and the noncontrolling-interest shareholders												(50)
Dividends paid to noncontrolling-interest shareholders												(44)
Other comprehensive income (loss)											1,986	82
Net change in noncontrolling interests												(35)
Balance, end of period at Sep. 30, 2017		228,622	227,634	19,253	208,381	107,927	155,174		(24,829)		(29,891)	988
Balance, beginning of period at Jun. 30, 2017											(29,899)
Increase (Decrease) in Stockholders' Equity
Citigroup’s net income		4,132
Preferred dividends		(272)
Other comprehensive income (loss)											8
Balance, end of period at Sep. 30, 2017		$ 228,622	$ 227,634	$ 19,253	$ 208,381	$ 107,927	$ 155,174		$ (24,829)		$ (29,891)	$ 988
[1]	See Note 1 to the Consolidated Financial Statements for additional details.
[2]	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.
[3]	For the nine months ended September 30, 2017 and 2016, primarily consists of open market purchases under Citi’s Board of Directors-approved common stock repurchase program.
[4]	Includes the impact of ASU 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. See Note 1 to the Consolidated Financial Statements.
[5]	Common dividends declared were $0.16 per share in the first and second quarters and $0.32 per share in the third quarter of 2017. Common dividends declared were $0.05 per share in the first and second quarters and $0.16 per share in the third quarter of 2016.

CONSOLIDATED STATEMENT OF CHAN7

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Statement of Stockholders' Equity [Abstract]
Common dividends declared (in dollars per share)	$ 0.32	$ 0.16	$ 0.16	$ 0.16	$ 0.05	$ 0.05

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities of continuing operations
Net income before attribution of noncontrolling interests		$ 12,136	$ 11,387
Net income attributable to noncontrolling interests		41	48
Citigroup’s net income		12,095	11,339
Loss from discontinued operations, net of taxes		(2)	(55)
Income from continuing operations—excluding noncontrolling interests		12,097	11,394
Adjustments to reconcile net income to net cash provided by operating activities of continuing operations
Net gains on significant disposals	[1]	(602)	(422)
Depreciation and amortization		2,717	2,714
Provision for loan losses		5,487	5,022
Realized gains from sales of investments		(626)	(673)
Net impairment losses on investments, goodwill and intangible assets		75	616
Change in trading account assets		(15,077)	(13,396)
Change in trading account liabilities		(225)	14,137
Change in brokerage receivables net of brokerage payables		(3,136)	(230)
Change in loans held-for-sale (HFS)		1,969	3,958
Change in other assets		(4,501)	(2,009)
Change in other liabilities		779	1,398
Other, net		(2,262)	5,825
Total adjustments		(15,402)	16,940
Net cash provided by (used in) operating activities of continuing operations		(3,305)	28,334
Cash flows from investing activities of continuing operations
Change in deposits with banks		(26,054)	(20,374)
Change in federal funds sold and securities borrowed or purchased under agreements to resell		(15,795)	(16,370)
Change in loans		(41,569)	(42,163)
Proceeds from sales and securitizations of loans		7,019	12,676
Purchases of investments		(151,362)	(155,804)
Proceeds from sales of investments		89,724	99,172
Proceeds from maturities of investments		67,166	52,607
Proceeds from significant disposals	[1]	3,411	265
Capital expenditures on premises and equipment and capitalized software		(2,502)	(2,092)
Proceeds from sales of premises and equipment, subsidiaries and affiliates, and repossessed assets		292	467
Net cash used in investing activities of continuing operations		(69,670)	(71,616)
Cash flows from financing activities of continuing operations
Dividends paid		(2,639)	(1,517)
Issuance of preferred stock		0	2,498
Treasury stock acquired		(9,071)	(5,167)
Stock tendered for payment of withholding taxes		(402)	(313)
Change in federal funds purchased and securities loaned or sold under agreements to repurchase		19,461	6,628
Issuance of long-term debt		52,293	43,464
Payments and redemptions of long-term debt		(29,785)	(40,461)
Change in deposits		34,632	32,365
Change in short-term borrowings		7,448	8,448
Net cash provided by financing activities of continuing operations		71,937	45,945
Effect of exchange rate changes on cash and cash equivalents		599	(144)
Change in cash and due from banks		(439)	2,519
Cash and due from banks at beginning of period		23,043	20,900
Cash and due from banks at end of period		22,604	23,419
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		2,714	2,855
Cash paid during the period for interest		11,604	9,760
Non-cash investing activities
Transfers to loans HFS from loans		3,800	8,600
Transfers to OREO and other repossessed assets		$ 85	$ 138
[1]	See Note 2 to the Consolidated Financial Statements for further information on significant disposals.

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING CHANGES	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND ACCOUNTING CHANGES	BASIS OF PRESENTATION AND ACCOUNTING CHANGES Basis of Presentation The accompanying unaudited Consolidated Financial Statements as of September 30, 2017 and for the three- and nine-month periods ended September 30, 2017 and 2016 include the accounts of Citigroup Inc. and its consolidated subsidiaries. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation have been reflected. The accompanying unaudited Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and related notes included in Citigroup’s Annual Report on Form 10-K for the fiscal year ended December 31, 2016 , including the historical audited consolidated financial statements of Citigroup reflecting the certain realignments and reclassifications set forth in Citigroup’s Current Report on Form 8-K filed with the SEC on June 16, 2017 (2016 Annual Report on Form 10-K), and Citigroup’s Quarterly Reports on Form 10-Q for the quarters ended March 31, 2017 (First Quarter of 2017 Form 10-Q) and June 30, 2017 (Second Quarter of 2017 Form 10-Q). Certain financial information that is normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP), but is not required for interim reporting purposes, has been condensed or omitted. Management must make estimates and assumptions that affect the Consolidated Financial Statements and the related footnote disclosures. While management uses its best judgment, actual results could differ from those estimates. As noted above, the Notes to Consolidated Financial Statements are unaudited. 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. ACCOUNTING CHANGES Premium Amortization on Purchased Callable Debt Securities In March 2017, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2017-08, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities , which amends the amortization period for certain purchased callable debt securities held at a premium. The ASU requires entities to amortize premiums on debt securities by the first call date when the securities have fixed and determinable call dates and prices. The scope of the ASU includes all accounting premiums, such as purchase premiums and cumulative fair value hedge adjustments. The ASU does not change the accounting for discounts, which continue to be recognized over the contractual life of a security. For calendar-year-end entities, the ASU is effective as of January 1, 2019, but it may be early adopted in any interim or year-end period after issuance. Adoption of the ASU is on a modified retrospective basis through a cumulative effect adjustment to retained earnings as of the beginning of the year of adoption. Citi has early adopted the ASU in the second quarter of 2017, with an effective date of January 1, 2017. Adoption of the ASU primarily affected Citi’s available-for-sale (AFS) and held-to-maturity (HTM) portfolios of callable state and municipal securities. The ASU adoption resulted in a net reduction to total stockholders’ equity of $156 million (after tax), effective as of January 1, 2017. This amount is composed of a reduction of approximately $660 million to retained earnings for the incremental amortization of purchase premiums and cumulative hedge adjustments generated under fair value hedges of these callable debt securities. This amount was partially offset by an increase to Accumulated other comprehensive income (loss) (AOCI) of $504 million related to the cumulative fair value hedge adjustments reclassified to retained earnings for AFS securities. Financial statements for periods prior to 2017 were not subject to restatement under the provisions of this ASU. The amortization recorded in the third quarter and for the first nine months of 2017 under the provisions of the ASU is not materially different than the amounts that would have been recorded if the ASU had not been early adopted. 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 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 change 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 of 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 17, Note 20 and Note 21 to the Consolidated Financial Statements. The Company is evaluating the effects that the other provisions of ASU 2016-01, which are effective January 1, 2018, will have on its Consolidated Financial Statements and related disclosures. 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 credit loss model, the Current Expected Credit Losses model (CECL), which requires earlier recognition of credit losses, while also providing additional transparency about credit risk. The 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 change 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. Based on a preliminary analysis performed earlier in 2017 and the environment at that time, the overall impact is estimated to be an approximate 10-20% increase in credit reserves. Moreover, there are still some implementation questions that will need to be resolved that could affect the estimated impact. 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 using a modified retrospective method 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 revenues, including net interest income. Based on the Company’s current interpretations of the new guidance, the Company does not expect a material change in the timing or measurement of revenues and the overall impact to net income is expected to be immaterial. The new standard clarified the guidance related to reporting revenue gross as a principal versus net as an agent. The Company has identified transactions, including underwriting activity where Citi is deemed the principal, rather than the agent, which require a gross up of annual revenues and expenses of approximately $0.8 billion . This change in presentation will not have an impact on Income from continuing operations ; however, this standard would have impacted Citi’s efficiency ratio by approximately 50 basis points for the nine months ended September 30, 2017. 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 costs, 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 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 estimates that upon adoption, its Consolidated Balance Sheet will have an approximate $5 billion increase in assets and liabilities. Additionally, the Company estimates an approximate $200 million increase in retained earnings due to the cumulative effect of recognizing previously deferred gains on sale/leaseback transactions. 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 January 1, 2018. The Company continues to evaluate the impact of this standard, which is expected to increase DTAs, with an associated decrease in prepaid taxes of approximately $500 million . 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. Under 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. Changes in Accounting for Pension and Postretirement (Benefit) Expense In March 2017, the FASB issued ASU 2017-07, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which changes the income statement presentation of net benefit expense and requires restating the Company’s financial statements for each of the earlier periods presented in Citi’s annual and interim financial statements. The change in presentation is effective for annual and interim periods starting January 1, 2018. The ASU requires that only the service cost component of net benefit expense be included in the Compensation and benefits line on the income statement. The other components of net benefit expense will be required to be presented outside of the Compensation and benefits line and will be presented in Other operating expense . Since both of these income statement line items are part of Operating expenses, total Operating expenses will not change, nor will there be any change in Net income. This change in presentation is not expected to have a material effect on the Compensation and benefits and on Other operating lines in the income statement. The components of the net benefit expense are currently disclosed in Note 7 to the Consolidated Financial Statements. The new standard also changes the components of net benefit expense that are eligible for capitalization when employee costs are capitalized in connection with various activities, such as internally developed software, construction-in-progress, and loan origination costs. Prospectively from January 1, 2018, only the service cost component of net benefit expense may be capitalized. Existing capitalized balances are not affected. The Company is currently evaluating the portion of net benefits cost that continues to be eligible for capitalization and the portion that is not eligible. Hedging In August 2017, the FASB issued ASU No. 2017-12, Targeted Improvements to Accounting for Hedging Activities , which will better align an entity’s risk management activities and financial reporting for hedging relationships through changes to the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. The mandatory effective date for calendar year-end public companies is January 1, 2019 but the amendments may be early adopted in any interim or annual period after issuance. The targeted improvements in the ASU will allow Citi increased flexibility to structure hedges of fixed rate instruments and floating rate instruments. Application of the ASU is expected to reduce the amount of ineffectiveness as the revised accounting guidance will better reflect the economics of our risk management activities and will also reduce the volatility associated with foreign currency hedging. The ASU requires the hedging instrument to be presented in the same line item as the hedged item and also requires expanded disclosures. Citi is in the process of evaluating whether to early adopt the standard before the mandatory effective date.

DISCONTINUED OPERATIONS AND SIG

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS	9 Months Ended
	Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS	DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS Discontinued Operations The following sales are reported as Discontinued operations within Corporate/Other . Sale of Egg Banking plc Credit Card Business Citi sold the Egg Banking plc credit card business in 2011. Residual items from the disposal resulted in losses from Discontinued operations , net of taxes, of $5 million and $24 million for the three months ended September 30, 2017 and 2016, respectively, and $2 million and $46 million for the nine months ended September 30, 2017 and 2016 , respectively. Combined Results for Discontinued Operations The following summarizes financial information for all Discontinued operations for which Citi continues to have minimal residual impact associated with the sold operations: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Total revenues, net of interest expense $ — $ — $ — $ — Loss from discontinued operations $ (9 ) $ (37 ) $ (4 ) $ (76 ) Benefit for income taxes (4 ) (7 ) (2 ) (21 ) Loss from discontinued operations, net of taxes $ (5 ) $ (30 ) $ (2 ) $ (55 ) Cash flows for Discontinued operations were not material for the periods presented. Significant Disposals The transactions during 2017 and 2016 described below were identified as significant disposals. The major classes of assets and liabilities that are derecognized from the Consolidated Balance Sheet at closing and the income related to each business until the disposal date are presented below. Novation of the 80% Primerica 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 part of 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 first quarter of 2016. 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. Exit of U.S. Mortgage Service Operations As previously disclosed, Citigroup signed agreements during the first quarter of 2017 to effectively exit its direct U.S. mortgage servicing operations by the end of 2018 to intensify focus on originations. The exit of the mortgage servicing operations included the sale of mortgage servicing rights and execution of a subservicing agreement for the remaining Citi-owned loans and certain other mortgage servicing rights. As part of this transaction, Citi is also transferring certain employees. This transaction, which was part of Corporate/Other , resulted in a pretax loss of $331 million ( $207 million after-tax) recorded in Other revenue during the first quarter of 2017. The loss on sale did not include certain other costs and charges related to the disposed operation recorded primarily in Operating expenses in the first quarter of 2017, resulting in a total pretax loss of $382 million . As part of the completed sale, during the first quarter of 2017, Citi derecognized a total of $1,162 million of servicing-related assets, including $1,046 million of mortgage servicing rights, related to approximately 750,000 Fannie Mae and Freddie Mac held loans with outstanding balances of approximately $93 billion . Excluding the loss on sale and the additional charges, income before taxes for the disposed operation was immaterial for the three and nine months ended September 30, 2017 and 2016. Sale of CitiFinancial Canada Consumer Finance Business On March 31, 2017, Citi completed the sale of CitiFinancial Canada (CitiFinancial), which was part of Corporate/Other and included 220 retail branches and approximately 1,400 employees. As part of the sale, Citi derecognized total assets of approximately $1.9 billion , including $1.7 billion in consumer loans (net of allowance), and total liabilities of approximately $1.5 billion related to intercompany borrowings, which were settled at closing of the transaction. Separately, during the first quarter of 2017, CitiFinancial settled $0.4 billion of debt issued through loan securitizations. The sale of CitiFinancial generated a pretax gain on sale of $350 million recorded in Other revenue ( $178 million after-tax) during the first quarter of 2017. Income before taxes, excluding the pretax gain on sale, was as follows: Three Months Ended Nine Months Ended In millions of dollars 2017 2016 2017 2016 Income before taxes $ — $ 43 $ 41 $ 121 Sale of a Fixed Income Analytics Business and an Index Business On August 31, 2017, Citi completed the sale of a fixed income analytics (Yield Book) and a fixed income index business that were part of Markets and Securities Services within Institutional Clients Group (ICG) . As part of the sale, Citi derecognized total assets of approximately $112 million , including goodwill of $72 million , while the derecognized liabilities were approximately $18 million . The transaction generated a pretax gain on sale of $580 million ( $355 million after-tax) recorded in Other revenue during the third quarter of 2017. Income before taxes for the divested businesses is as follows: Three Months Ended Nine Months Ended In millions of dollars 2017 2016 2017 2016 Income before taxes $ 13 $ 12 $ 31 $ 43

BUSINESS SEGMENTS

BUSINESS SEGMENTS	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
BUSINESS SEGMENTS	BUSINESS SEGMENTS Citigroup’s activities are conducted through the Global Consumer Banking (GCB) and ICG business segments. 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 prior-period balances reflect reclassifications to conform the presentation for all periods to the current period’s presentation. Effective January 1, 2017, 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. For additional information regarding Citigroup’s business segments, see Note 3 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. The following table presents certain information regarding the Company’s continuing operations by segment: Three Months Ended September 30, Revenues, (1) Provision (benefits) Income (loss) from (2) Identifiable assets In millions of dollars, except identifiable assets in billions 2017 2016 2017 2016 2017 2016 September 30, December 31, 2016 Global Consumer Banking $ 8,433 $ 8,164 $ 636 $ 677 $ 1,174 $ 1,250 $ 419 $ 412 Institutional Clients Group 9,231 8,459 1,394 1,202 3,062 2,660 1,370 1,277 Corporate/Other 509 1,137 (164 ) (146 ) (99 ) (23 ) 100 103 Total $ 18,173 $ 17,760 $ 1,866 $ 1,733 $ 4,137 $ 3,887 $ 1,889 $ 1,792 (1) Includes total revenues, net of interest expense (excluding Corporate/Other ), in North America of $8.9 billion and $8.4 billion ; in EMEA of $2.7 billion and $2.5 billion ; in Latin America of $2.4 billion and $2.2 billion ; and in Asia of $3.7 billion and $3.5 billion for the three months ended September 30, 2017 and 2016 , respectively. These regional numbers exclude Corporate/Other , which largely operates within the U.S. (2) Includes pretax provisions for credit losses and for benefits and claims in the GCB results of $2.2 billion and $1.8 billion ; in the ICG results of $(164) million and $(90) million ; and in the Corporate/Other results of $(50) million and $18 million for the three months ended September 30, 2017 and 2016 , respectively. Nine Months Ended September 30, 2017 Revenues, (1) Provision (benefits) Income (loss) from (2) In millions of dollars 2017 2016 2017 2016 2017 2016 Global Consumer Banking $ 24,285 $ 23,552 $ 1,867 $ 1,978 $ 3,306 $ 3,729 Institutional Clients Group 27,570 25,043 4,096 3,195 8,853 7,144 Corporate/Other 2,339 4,268 (439 ) (238 ) (21 ) 569 Total $ 54,194 $ 52,863 $ 5,524 $ 4,935 $ 12,138 $ 11,442 (1) Includes total revenues, net of interest expense, in North America of $25.8 billion and $24.2 billion ; in EMEA of $8.3 billion and $7.3 billion ; in Latin America of $7.0 billion and $6.7 billion ; and in Asia of $10.8 billion and $10.4 billion for the nine months ended September 30, 2017 and 2016 , respectively. Regional numbers exclude Corporate/Other , which largely operates within the U.S. (2) Includes pretax provisions for credit losses and for benefits and claims in the GCB results of $5.8 billion and $4.7 billion ; in the ICG results of $(282) million and $382 million ; and in Corporate/Other results of $(130) million and $90 million for the nine months ended September 30, 2017 and 2016 , respectively.

INTEREST REVENUE AND EXPENSE

INTEREST REVENUE AND EXPENSE	9 Months Ended
	Sep. 30, 2017
Banking and Thrift, Interest [Abstract]
INTEREST REVENUE AND EXPENSE	INTEREST REVENUE AND EXPENSE Interest revenue and Interest expense consisted of the following: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Interest revenue Loan interest, including fees $ 10,652 $ 10,229 $ 30,798 $ 29,739 Deposits with banks 486 247 1,156 703 Federal funds sold and securities borrowed or purchased under agreements to resell 858 636 2,347 1,947 Investments, including dividends 2,104 1,887 6,122 5,679 Trading account assets (1) 1,429 1,433 4,176 4,399 Other interest 292 221 846 709 Total interest revenue $ 15,821 $ 14,653 $ 45,445 $ 43,176 Interest expense Deposits (2) $ 1,775 $ 1,443 $ 4,793 $ 3,953 Federal funds purchased and securities loaned or sold under agreements to repurchase 712 459 1,881 1,488 Trading account liabilities (1) 169 102 462 286 Short-term borrowings 318 90 719 300 Long-term debt 1,405 1,080 4,126 3,207 Total interest expense $ 4,379 $ 3,174 $ 11,981 $ 9,234 Net interest revenue $ 11,442 $ 11,479 $ 33,464 $ 33,942 Provision for loan losses 2,146 1,746 5,487 5,022 Net interest revenue after provision for loan losses $ 9,296 $ 9,733 $ 27,977 $ 28,920 (1) Interest expense on Trading account liabilities of ICG is reported as a reduction of interest revenue from Trading account assets . (2) Includes deposit insurance fees and charges of $301 million and $336 million for the three months ended September 30, 2017 and 2016 , respectively, and $936 million and $838 million for the nine months ended September 30, 2017 and 2016 , respectively.

COMMISSIONS AND FEES

COMMISSIONS AND FEES	9 Months Ended
	Sep. 30, 2017
Fees and Commissions [Abstract]
COMMISSIONS AND FEES	COMMISSIONS AND FEES The primary components of Citi’s 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. For additional information regarding certain components of Commissions and fees revenue, see Note 5 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. The following table presents Commissions and fees revenue: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Investment banking $ 911 $ 726 $ 2,689 $ 2,053 Trading-related 556 519 1,670 1,664 Trade and securities services 412 384 1,224 1,176 Credit cards and bank cards 406 372 1,081 987 Corporate finance (1) 171 164 578 528 Other consumer (2) 188 173 521 497 Checking-related 121 140 363 360 Loan servicing 80 71 254 235 Other 86 95 247 332 Total commissions and fees $ 2,931 $ 2,644 $ 8,627 $ 7,832 (1) Consists primarily of fees earned from structuring and underwriting loan syndications. (2) Primarily consists of fees for investment fund administration and management, third-party collections, commercial demand deposit accounts and certain credit card services.

PRINCIPAL TRANSACTIONS

PRINCIPAL TRANSACTIONS	9 Months Ended
	Sep. 30, 2017
Principal Transactions Revenue, Net [Abstract]
PRINCIPAL TRANSACTIONS	PRINCIPAL TRANSACTIONS Citi’s Principal transactions revenue consists of realized and unrealized gains and losses from trading activities. For additional information regarding Principal transactions revenue, see Note 6 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. The following table presents Principal transactions revenue: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Global Consumer Banking (1) $ 149 $ 162 $ 440 $ 469 Institutional Clients Group 1,757 2,064 6,504 5,552 Corporate/Other (1) 264 12 810 (127 ) Total Citigroup $ 2,170 $ 2,238 $ 7,754 $ 5,894 Interest rate risks (2) $ 1,120 $ 1,282 $ 4,297 $ 3,229 Foreign exchange risks (3) 610 466 2,000 1,481 Equity risks (4) 158 81 404 76 Commodity and other risks (5) 92 171 330 436 Credit products and risks (6) 190 238 723 672 Total $ 2,170 $ 2,238 $ 7,754 $ 5,894 (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	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
INCENTIVE PLANS	INCENTIVE PLANS For additional information on Citi’s incentive plans, see Note 7 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K.

RETIREMENT BENEFITS

RETIREMENT BENEFITS	9 Months Ended
	Sep. 30, 2017
Retirement Benefits [Abstract]
RETIREMENT BENEFITS	RETIREMENT BENEFITS For additional information on Citi’s retirement benefits, see Note 8 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. 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: Three Months Ended September 30, Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2017 2016 2017 2016 2017 2016 Qualified plans Benefits earned during the period $ — $ 1 $ 38 $ 39 $ — $ — $ 3 $ 1 Interest cost on benefit obligation 124 126 76 70 9 6 27 24 Expected return on plan assets (217 ) (224 ) (77 ) (71 ) (2 ) (2 ) (24 ) (22 ) Amortization of unrecognized Prior service benefit — — (1 ) — — — (2 ) (1 ) Net actuarial loss 43 43 15 19 — — 8 8 Curtailment loss (1) 1 10 — — — — — — Settlement loss (gain) (1) — — 4 (2 ) — — — — Net qualified plans (benefit) expense $ (49 ) $ (44 ) $ 55 $ 55 $ 7 $ 4 $ 12 $ 10 Nonqualified plans expense $ 10 $ 12 $ — $ — $ — $ — $ — $ — Total net (benefit) expense $ (39 ) $ (32 ) $ 55 $ 55 $ 7 $ 4 $ 12 $ 10 (1) Losses (gains) due to curtailment and settlement relate to repositioning and divestiture activities. Nine Months Ended September 30, Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2017 2016 2017 2016 2017 2016 Qualified plans Benefits earned during the period $ 1 $ 2 $ 112 $ 116 $ — $ — $ 7 $ 7 Interest cost on benefit obligation 384 399 221 216 20 19 76 72 Expected return on plan assets (650 ) (660 ) (223 ) (217 ) (5 ) (7 ) (67 ) (65 ) Amortization of unrecognized Prior service benefit — — (3 ) (1 ) — — (7 ) (7 ) Net actuarial loss (gain) 122 118 46 58 — (1 ) 25 24 Curtailment loss (gain) (1) 4 10 — (3 ) — — — — Settlement loss (1) — — 8 2 — — — — Net qualified plans (benefit) expense $ (139 ) $ (131 ) $ 161 $ 171 $ 15 $ 11 $ 34 $ 31 Nonqualified plans expense $ 31 $ 31 $ — $ — $ — $ — $ — $ — Total net (benefit) expense $ (108 ) $ (100 ) $ 161 $ 171 $ 15 $ 11 $ 34 $ 31 (1) Losses (gains) due to curtailment and settlement relate to repositioning and divestiture activities. Funded Status and Accumulated Other Comprehensive Income (AOCI) The following tables summarize the funded status and amounts recognized in the Consolidated Balance Sheet for the Company’s Significant Plans. Nine Months Ended September 30, 2017 Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans Change in projected benefit obligation Projected benefit obligation at beginning of year $ 14,000 $ 6,522 $ 686 $ 1,141 Plans measured annually (28 ) (1,784 ) — (303 ) Projected benefit obligation at beginning of year—Significant Plans $ 13,972 $ 4,738 $ 686 $ 838 First quarter activity 25 802 (7 ) 134 Second quarter activity 161 9 63 72 Projected benefit obligation at June 30, 2017—Significant Plans $ 14,158 $ 5,549 $ 742 $ 1,044 Benefits earned during the period 1 22 — 2 Interest cost on benefit obligation 131 64 6 23 Actuarial loss 95 104 2 12 Benefits paid, net of participants’ contributions (191 ) (108 ) (14 ) (15 ) Curtailment loss (gain) (1) 1 (2 ) — — Foreign exchange impact and other (269 ) 36 — (6 ) Projected benefit obligation at September 30, 2017—Significant Plans $ 13,926 $ 5,665 $ 736 $ 1,060 (1) Loss (gain) due to curtailment relates to repositioning activities. Nine Months Ended September 30, 2017 Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans Change in plan assets Plan assets at fair value at beginning of year $ 12,363 $ 6,149 $ 129 $ 1,015 Plans measured annually — (1,167 ) — (11 ) Plan assets at fair value at beginning of year—Significant Plans $ 12,363 $ 4,982 $ 129 $ 1,004 First quarter activity 159 903 $ — 124 Second quarter activity 186 (39 ) $ (3 ) 55 Plan assets at fair value at June 30, 2017 — Significant Plans $ 12,708 $ 5,846 $ 126 $ 1,183 Actual return on plan assets 310 95 3 24 Company contributions, net of reimbursements 63 11 10 — Plan participants’ contributions — 1 — — Benefits paid, net of government subsidy (191 ) (109 ) (14 ) (15 ) Foreign exchange impact and other (269 ) 45 — (6 ) Plan assets at fair value at September 30, 2017—Significant Plans $ 12,621 $ 5,889 $ 125 $ 1,186 Funded status of the Significant Plans Qualified plans (1) $ (575 ) $ 224 $ (611 ) $ 126 Nonqualified plans (730 ) — — — Funded status of the plans at September 30, 2017—Significant Plans $ (1,305 ) $ 224 $ (611 ) $ 126 Net amount recognized Benefit asset $ — $ 683 $ — $ 126 Benefit liability (1,305 ) (459 ) (611 ) — Net amount recognized on the balance sheet—Significant Plans $ (1,305 ) $ 224 $ (611 ) $ 126 Amounts recognized in AOCI Prior service benefit $ — $ 30 $ — $ 91 Net actuarial (loss) gain (6,779 ) (1,051 ) 39 (406 ) Net amount recognized in equity (pretax)—Significant Plans $ (6,779 ) $ (1,021 ) $ 39 $ (315 ) Accumulated benefit obligation Qualified plans $ 13,193 $ 5,047 $ 736 $ 1,060 Nonqualified plans 727 — — — Accumulated benefit obligation at September 30, 2017—Significant Plans $ 13,920 $ 5,047 $ 736 $ 1,060 (1) The U.S. qualified pension plan is fully funded under specified Employee Retirement Income Security Act of 1974, as amended (ERISA), funding rules as of January 1, 2017 and no minimum required funding is expected for 2017 . The following table shows the change in AOCI related to the Company’s pension, postretirement and post employment plans: In millions of dollars Three Months Ended Nine Months Ended September 30, 2017 Beginning of period balance, net of tax (1)(2) $ (5,311 ) $ (5,164 ) Actuarial assumptions changes and plan experience (213 ) (721 ) Net asset gain due to difference between actual and expected returns 123 419 Net amortization 59 171 Prior service cost — (5 ) Curtailment/settlement gain (3) 5 12 Foreign exchange impact and other (19 ) (141 ) Change in deferred taxes, net 16 89 Change, net of tax $ (29 ) $ (176 ) End of period balance, net of tax (1)(2) $ (5,340 ) $ (5,340 ) (1) See Note 17 to the Consolidated Financial Statements for further discussion of net AOCI balance. (2) Includes net-of-tax amounts for certain profit sharing plans outside the U.S. (3) Gains due to curtailment and settlement relate to repositioning and divestiture activities. Plan Assumptions The discount rates utilized during the period in determining the pension and postretirement net (benefit) expense for the Significant Plans are as follows: Net benefit (expense) assumed discount rates during the period Three Months Ended Sept. 30, 2017 Jun. 30, 2017 U.S. plans Qualified pension 3.80% 4.05% Nonqualified pension 3.75 3.95 Postretirement 3.60 3.85 Non-U.S. plans Pension 0.65-10.90 0.55-10.45 Weighted average 4.87 4.83 Postretirement 9.05 9.25 The discount rates utilized at period-end in determining the pension and postretirement benefit obligations for the Significant Plans are as follows: Plan obligations assumed discount rates at period ended Sept. 30, 2017 June 30, Mar. 31, 2017 U.S. plans Qualified pension 3.75% 3.80% 4.05% Nonqualified pension 3.65 3.75 3.95 Postretirement 3.55 3.60 3.85 Non-U.S. plans Pension 0.65-10.35 0.65-10.90 0.55-10.45 Weighted average 4.86 4.87 4.83 Postretirement 8.95 9.05 9.25 Sensitivities of Certain Key Assumptions The following table summarizes the estimated effect on the Company’s Significant Plans quarterly expense of a one-percentage-point change in the discount rate: Three Months Ended September 30, 2017 In millions of dollars One-percentage-point increase One-percentage-point decrease Pension U.S. plans $ 7 $ (10 ) Non-U.S. plans (5 ) 7 Postretirement U.S. plans 1 (1 ) Non-U.S. plans (3 ) 3 Contributions For the U.S. pension plans, there were no required minimum cash contributions during the first nine months of 2017 . The following table summarizes the Company’s actual contributions for the nine months ended September 30, 2017 and 2016 , as well as estimated expected Company contributions for the remainder of 2017 and the actual contributions made in the fourth quarter of 2016 . Pension plans Postretirement plans U.S. plans (1) Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2017 2016 2017 2016 2017 2016 Company contributions (2) for the nine months ended September 30 $ 90 $ 541 $ 103 $ 58 $ 30 $ 6 $ 7 $ 4 Company contributions made or expected to be made during the remainder of the year 16 15 35 68 — — 2 5 (1) The U.S. pension plans include benefits paid directly by the Company for the nonqualified pension plans. (2) Company contributions are composed of cash contributions made to the plans and benefits paid directly by the Company. Defined Contribution Plans The following table summarizes the Company’s contributions for the defined contribution plans: Three Months Ended September 30, Nine Months Ended In millions of dollars 2017 2016 2017 2016 U.S. plans $ 95 $ 89 $ 293 $ 281 Non-U.S. plans 68 67 203 207 Post Employment Plans 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: Three Months Ended September 30, Nine Months Ended In millions of dollars 2017 2016 2017 2016 Service-related expense $ — $ — $ — $ — Interest cost on benefit obligation — — 1 2 Amortization of unrecognized Prior service benefit (8 ) (7 ) (23 ) (23 ) Net actuarial loss 1 1 2 3 Total service-related benefit $ (7 ) $ (6 ) $ (20 ) $ (18 ) Non-service-related expense $ 9 $ 10 $ 21 $ 23 Total net expense $ 2 $ 4 $ 1 $ 5

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2017
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: Three Months Ended September 30, Nine Months Ended September 30, In millions, except per-share amounts 2017 2016 2017 2016 Income from continuing operations before attribution of noncontrolling interests $ 4,137 $ 3,887 $ 12,138 $ 11,442 Less: Noncontrolling interests from continuing operations (1 ) 17 41 48 Net income from continuing operations (for EPS purposes) $ 4,138 $ 3,870 $ 12,097 $ 11,394 Income (loss) from discontinued operations, net of taxes (5 ) (30 ) (2 ) (55 ) Citigroup's net income $ 4,133 $ 3,840 $ 12,095 $ 11,339 Less: Preferred dividends (1) 272 225 893 757 Net income available to common shareholders $ 3,861 $ 3,615 $ 11,202 $ 10,582 Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with nonforfeitable rights to dividends, applicable to basic EPS 53 53 156 145 Net income allocated to common shareholders for basic EPS $ 3,808 $ 3,562 $ 11,046 $ 10,437 Net income allocated to common shareholders for diluted EPS 3,808 3,562 $ 11,046 $ 10,437 Weighted-average common shares outstanding applicable to basic EPS 2,683.6 2,879.9 2,729.3 2,912.9 Effect of dilutive securities (2) Options (3) 0.1 0.1 0.1 0.1 Other employee plans — 0.1 — 0.1 Adjusted weighted-average common shares outstanding applicable to diluted EPS (4) 2,683.7 2,880.1 2,729.5 2,913.0 Basic earnings per share (5) Income from continuing operations $ 1.42 $ 1.25 $ 4.05 $ 3.60 Discontinued operations — (0.01 ) — (0.02 ) Net income $ 1.42 $ 1.24 $ 4.05 $ 3.58 Diluted earnings per share (5) Income from continuing operations $ 1.42 $ 1.25 $ 4.05 $ 3.60 Discontinued operations — (0.01 ) — (0.02 ) Net income $ 1.42 $ 1.24 $ 4.05 $ 3.58 (1) As of September 30, 2017 , Citi estimates it will distribute preferred dividends of approximately $320 million during the remainder of 2017, assuming such dividends are declared by the Citi Board of Directors. (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 $105.27 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 the three and nine months ended September 30, 2017 and 2016 because they were anti-dilutive. (3) During the third quarters of 2017 and 2016 , weighted-average options to purchase 0.8 million and 3.6 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 $206.70 and $85.92 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	9 Months Ended
	Sep. 30, 2017
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 For additional information on the Company’s resale and repurchase agreements and securities borrowing and lending agreements, see Note 11 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. 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 September 30, December 31, 2016 Federal funds sold $ 20 $ — Securities purchased under agreements to resell 139,203 131,473 Deposits paid for securities borrowed 113,385 105,340 Total (1) $ 252,608 $ 236,813 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 September 30, December 31, 2016 Federal funds purchased $ 388 $ 178 Securities sold under agreements to repurchase 145,280 125,685 Deposits received for securities loaned 15,614 15,958 Total (1) $ 161,282 $ 141,821 (1) The above tables do not include securities-for-securities lending transactions of $14.4 billion and $9.3 billion at September 30, 2017 and December 31, 2016, 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 . It is the Company’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, the Company posts additional collateral in order to maintain contractual margin protection. A substantial portion of the resale and repurchase agreements is recorded at fair value, as described in Notes 20 and 21 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. 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 the Company elected the fair value option for certain securities borrowed and loaned portfolios, as described in Note 21 to the Consolidated Financial Statements. With respect to securities loaned, the Company receives cash collateral in an amount generally in excess of the market value of the securities loaned. The Company 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 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 the Company may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. As of September 30, 2017 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 207,485 $ 68,282 $ 139,203 $ 105,439 $ 33,764 Deposits paid for securities borrowed 113,385 — 113,385 23,136 90,249 Total $ 320,870 $ 68,282 $ 252,588 $ 128,575 $ 124,013 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 213,562 $ 68,282 $ 145,280 $ 67,974 $ 77,306 Deposits received for securities loaned 15,614 — 15,614 4,359 11,255 Total $ 229,176 $ 68,282 $ 160,894 $ 72,333 $ 88,561 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 (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 the Company 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 September 30, 2017 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 $ 97,624 $ 54,810 $ 23,997 $ 37,131 $ 213,562 Deposits received for securities loaned 11,980 342 2,070 1,222 15,614 Total $ 109,604 $ 55,152 $ 26,067 $ 38,353 $ 229,176 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 The following tables present the gross amount of liabilities associated with repurchase agreements and securities lending agreements, by class of underlying collateral: As of September 30, 2017 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 67,622 $ — $ 67,622 State and municipal securities 1,031 5 1,036 Foreign government securities 92,113 221 92,334 Corporate bonds 19,731 472 20,203 Equity securities 11,910 14,301 26,211 Mortgage-backed securities 12,590 — 12,590 Asset-backed securities 5,373 — 5,373 Other 3,192 615 3,807 Total $ 213,562 $ 15,614 $ 229,176 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

BROKERAGE RECEIVABLES AND BROKE

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES	9 Months Ended
	Sep. 30, 2017
Brokers and Dealers [Abstract]
BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES	BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES The Company has receivables and payables for financial instruments sold to and purchased from brokers, dealers and customers, which arise in the ordinary course of business. For additional information on these receivables and payables, see Note 12 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Brokerage receivables and Brokerage payables consisted of the following: In millions of dollars September 30, December 31, 2016 Receivables from customers $ 14,717 $ 10,374 Receivables from brokers, dealers, and clearing organizations 23,359 18,513 Total brokerage receivables (1) $ 38,076 $ 28,887 Payables to customers $ 37,935 $ 37,237 Payables to brokers, dealers, and clearing organizations 25,270 19,915 Total brokerage payables (1) $ 63,205 $ 57,152 (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	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS For additional information regarding Citi’s investment portfolios, including evaluating investments for other-than-temporary impairment (OTTI), see Note 13 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Overview The following table presents Citi’s investments by category: In millions of dollars September 30, December 31, Securities available-for-sale (AFS) $ 295,315 $ 299,424 Debt securities held-to-maturity (HTM) (1) 51,527 45,667 Non-marketable equity securities carried at fair value (2) 1,300 1,774 Non-marketable equity securities carried at cost (3) 6,532 6,439 Total investments $ 354,674 $ 353,304 (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 and various clearing houses of which Citigroup is a member. The following table presents interest and dividend income on investments: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Taxable interest $ 1,922 $ 1,717 $ 5,545 $ 5,153 Interest exempt from U.S. federal income tax 129 135 412 411 Dividend income 53 35 165 115 Total interest and dividend income $ 2,104 $ 1,887 $ 6,122 $ 5,679 The following table presents realized gains and losses on the sales of investments, which excludes OTTI losses: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Gross realized investment gains $ 293 $ 483 $ 840 $ 1,105 Gross realized investment losses (80 ) (196 ) (214 ) (432 ) Net realized gains on sale of investments $ 213 $ 287 $ 626 $ 673 Securities Available-for-Sale The amortized cost and fair value of AFS securities were as follows: September 30, 2017 December 31, 2016 In millions of dollars Amortized cost Gross unrealized gains Gross unrealized losses Fair value Amortized cost Gross unrealized gains Gross unrealized losses Fair value Securities AFS Mortgage-backed securities (1) U.S. government-sponsored agency guaranteed $ 42,422 $ 223 $ 331 $ 42,314 $ 38,663 $ 248 $ 506 $ 38,405 Prime 1 — — 1 2 — — 2 Alt-A — — — — 43 7 — 50 Non-U.S. residential 2,984 16 9 2,991 3,852 13 7 3,858 Commercial 345 1 2 344 357 2 1 358 Total mortgage-backed securities $ 45,752 $ 240 $ 342 $ 45,650 $ 42,917 $ 270 $ 514 $ 42,673 U.S. Treasury and federal agency securities U.S. Treasury $ 107,696 $ 283 $ 408 $ 107,571 $ 113,606 $ 629 $ 452 $ 113,783 Agency obligations 10,803 17 65 10,755 9,952 21 85 9,888 Total U.S. Treasury and federal agency securities $ 118,499 $ 300 $ 473 $ 118,326 $ 123,558 $ 650 $ 537 $ 123,671 State and municipal (2) $ 9,335 $ 146 $ 291 $ 9,190 $ 10,797 $ 80 $ 757 $ 10,120 Foreign government 100,625 526 404 100,747 98,112 590 554 98,148 Corporate 15,459 82 82 15,459 17,195 105 176 17,124 Asset-backed securities (1) 5,279 15 3 5,291 6,810 6 22 6,794 Other debt securities 348 — — 348 503 — — 503 Total debt securities AFS $ 295,297 $ 1,309 $ 1,595 $ 295,011 $ 299,892 $ 1,701 $ 2,560 $ 299,033 Marketable equity securities AFS $ 284 $ 23 $ 3 $ 304 $ 377 $ 20 $ 6 $ 391 Total securities AFS $ 295,581 $ 1,332 $ 1,598 $ 295,315 $ 300,269 $ 1,721 $ 2,566 $ 299,424 (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 18 to the Consolidated Financial Statements. (2) In the second quarter of 2017, Citi early adopted ASU 2017-08, Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. Upon adoption, a cumulative effect adjustment was recorded to reduce retained earnings, effective January 1, 2017, for the incremental amortization of purchase premiums and cumulative fair value hedge adjustments on callable state and municipal debt securities. For additional information, see Note 1 to the Consolidated Financial Statements. The following 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 September 30, 2017 Securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 24,545 $ 275 $ 2,631 $ 56 $ 27,176 $ 331 Non-U.S. residential 1,267 8 28 1 1,295 9 Commercial 111 1 42 1 153 2 Total mortgage-backed securities $ 25,923 $ 284 $ 2,701 $ 58 $ 28,624 $ 342 U.S. Treasury and federal agency securities U.S. Treasury $ 50,362 $ 367 $ 4,392 $ 41 $ 54,754 $ 408 Agency obligations 6,884 46 1,231 19 8,115 65 Total U.S. Treasury and federal agency securities $ 57,246 $ 413 $ 5,623 $ 60 $ 62,869 $ 473 State and municipal $ 430 $ 13 $ 1,669 $ 278 $ 2,099 $ 291 Foreign government 40,112 202 9,462 202 49,574 404 Corporate 6,330 65 696 17 7,026 82 Asset-backed securities 1,148 3 207 — 1,355 3 Other debt securities — — — — — — Marketable equity securities AFS 13 2 11 1 24 3 Total securities AFS $ 131,202 $ 982 $ 20,369 $ 616 $ 151,571 $ 1,598 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 The following table presents the amortized cost and fair value of AFS debt securities by contractual maturity dates: September 30, 2017 December 31, 2016 In millions of dollars Amortized cost Fair value Amortized cost Fair value Mortgage-backed securities (1) Due within 1 year $ 61 $ 61 $ 132 $ 132 After 1 but within 5 years 1,340 1,340 736 738 After 5 but within 10 years 1,469 1,466 2,279 2,265 After 10 years (2) 42,882 42,783 39,770 39,538 Total $ 45,752 $ 45,650 $ 42,917 $ 42,673 U.S. Treasury and federal agency securities Due within 1 year $ 3,549 $ 3,539 $ 4,945 $ 4,945 After 1 but within 5 years 109,477 109,286 101,369 101,323 After 5 but within 10 years 5,473 5,501 17,153 17,314 After 10 years (2) — — 91 89 Total $ 118,499 $ 118,326 $ 123,558 $ 123,671 State and municipal Due within 1 year $ 2,036 $ 2,036 $ 2,093 $ 2,092 After 1 but within 5 years 2,412 2,416 2,668 2,662 After 5 but within 10 years 493 508 335 334 After 10 years (2) 4,394 4,230 5,701 5,032 Total $ 9,335 $ 9,190 $ 10,797 $ 10,120 Foreign government Due within 1 year $ 32,095 $ 32,097 $ 32,540 $ 32,547 After 1 but within 5 years 52,519 52,362 51,008 50,881 After 5 but within 10 years 13,531 13,690 12,388 12,440 After 10 years (2) 2,480 2,598 2,176 2,280 Total $ 100,625 $ 100,747 $ 98,112 $ 98,148 All other (3) Due within 1 year $ 3,585 $ 3,583 $ 2,629 $ 2,628 After 1 but within 5 years 9,799 9,818 12,339 12,334 After 5 but within 10 years 5,581 5,585 6,566 6,528 After 10 years (2) 2,121 2,112 2,974 2,931 Total $ 21,086 $ 21,098 $ 24,508 $ 24,421 Total debt securities AFS $ 295,297 $ 295,011 $ 299,892 $ 299,033 (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 September 30, 2017 Debt securities held-to-maturity Mortgage-backed securities (3) U.S. government agency guaranteed $ 23,683 $ 26 $ 23,709 $ 104 $ (78 ) $ 23,735 Prime 13 — 13 4 — 17 Alt-A 256 (11 ) 245 97 — 342 Non-U.S. residential 1,932 (47 ) 1,885 58 — 1,943 Commercial 217 — 217 — — 217 Total mortgage-backed securities $ 26,101 $ (32 ) $ 26,069 $ 263 $ (78 ) $ 26,254 State and municipal (4) $ 8,588 $ (30 ) $ 8,558 $ 338 $ (90 ) $ 8,806 Foreign government 584 — 584 — (14 ) 570 Asset-backed securities (3) 16,286 (5 ) 16,281 94 (10 ) 16,365 Other debt securities 35 — 35 — — 35 Total debt securities held-to-maturity $ 51,594 $ (67 ) $ 51,527 $ 695 $ (192 ) $ 52,030 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 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 (5) $ 46,163 $ (496 ) $ 45,667 $ 345 $ (457 ) $ 45,555 (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 18 to the Consolidated Financial Statements. (4) In the second quarter of 2017, Citi early adopted ASU 2017-08, Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. Upon adoption, a cumulative effect adjustment was recorded to reduce retained earnings, effective January 1, 2017, for the incremental amortization of purchase premiums and cumulative fair value hedge adjustments on callable state and municipal debt securities. For additional information, see Note 1 to the Consolidated Financial Statements. (5) During the fourth quarter of 2016, securities with a total fair value of approximately $5.8 billion were transferred from AFS to HTM, composed of $5 billion of U.S. government agency mortgage-backed securities and $830 million of municipal securities. 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 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 September 30, 2017 Debt securities held-to-maturity Mortgage-backed securities $ 47 $ — $ 10,147 $ 78 $ 10,194 $ 78 State and municipal 242 6 832 84 1,074 90 Foreign government 570 14 — — 570 14 Asset-backed securities 55 2 2,563 8 2,618 10 Total debt securities held-to-maturity $ 914 $ 22 $ 13,542 $ 170 $ 14,456 $ 192 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 Note: Excluded from the gross unrecognized losses presented in the table above are $(67) million and $(496) million of net unrealized losses recorded in AOCI as of September 30, 2017 and December 31, 2016 , 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 September 30, 2017 and December 31, 2016 . The following table presents the carrying value and fair value of HTM debt securities by contractual maturity dates: September 30, 2017 December 31, 2016 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 737 743 760 766 After 5 but within 10 years 123 124 54 55 After 10 years (1) 25,209 25,387 23,830 23,810 Total $ 26,069 $ 26,254 $ 24,644 $ 24,631 State and municipal Due within 1 year $ 227 $ 228 $ 406 $ 406 After 1 but within 5 years 166 176 112 110 After 5 but within 10 years 458 474 363 367 After 10 years (1) 7,707 7,928 7,702 7,591 Total $ 8,558 $ 8,806 $ 8,583 $ 8,474 Foreign government Due within 1 year $ 413 $ 413 $ 824 $ 818 After 1 but within 5 years 171 157 515 495 After 5 but within 10 years — — — — After 10 years (1) — — — — Total $ 584 $ 570 $ 1,339 $ 1,313 All other (2) Due within 1 year $ — $ — $ — $ — After 1 but within 5 years 35 35 — — After 5 but within 10 years 1,146 1,148 513 514 After 10 years (1) 15,135 15,217 10,588 10,623 Total $ 16,316 $ 16,400 $ 11,101 $ 11,137 Total debt securities held-to-maturity $ 51,527 $ 52,030 $ 45,667 $ 45,555 (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 impairment, 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 any anticipated recovery. 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 22 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 September 30, 2017. 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, or would be more-likely-than-not required to sell, 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 Three Months Ended Nine Months Ended In millions of dollars AFS (1) HTM Other Total AFS (1) HTM Other Assets 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 $ 2 $ — $ — $ 2 $ 2 $ — $ — $ 2 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 $ 2 $ — $ — $ 2 $ 2 $ — $ — $ 2 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 12 1 — 13 43 2 — 45 Total impairment losses recognized in earnings $ 14 $ 1 $ — $ 15 $ 45 $ 2 $ — $ 47 (1) Includes OTTI on non-marketable equity securities. OTTI on Investments and Other assets Three months ended Nine Months Ended In millions of dollars AFS (1) HTM Other Total AFS (1)(2) HTM Other (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 and FX losses 20 12 — 32 243 36 332 611 Total impairment losses recognized in earnings $ 20 $ 12 $ — $ 32 $ 246 $ 37 $ 332 $ 615 (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 nine months ended September 30, 2016 . (3) The impairment charge is related to the carrying value of an equity investment. The following are three-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 Jun. 30, 2017 balance Credit Credit Reductions due to September 30, 2017 balance AFS debt securities Mortgage-backed securities $ — $ — $ — $ — $ — State and municipal 4 — — — 4 Foreign government securities — — — — — Corporate 4 — — — 4 All other debt securities — — 2 — 2 Total OTTI credit losses recognized for AFS debt securities $ 8 $ — $ 2 $ — $ 10 HTM debt securities Mortgage-backed securities (1) $ 97 $ — $ — $ — $ 97 State and municipal 3 — — — 3 Total OTTI credit losses recognized for HTM debt securities $ 100 $ — $ — $ — $ 100 (1) Primarily consists of Alt-A securities. Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Jun. 30, 2016 balance Credit Credit Reductions due to September 30, 2016 balance AFS debt securities Mortgage-backed securities $ — $ — $ — $ — $ — State and municipal 4 — — — 4 Foreign government securities 5 — — (5 ) — Corporate 7 — — (1 ) 6 All other debt securities 43 — — (20 ) 23 Total OTTI credit losses recognized for AFS debt securities $ 59 $ — $ — $ (26 ) $ 33 HTM debt securities Mortgage-backed securities (1) $ 108 $ — $ — $ (2 ) $ 106 State and municipal 4 — — — 4 Total OTTI credit losses recognized for HTM debt securities $ 112 $ — $ — $ (2 ) $ 110 (1) Primarily consists of Alt-A securities. The following tables are nine-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, 2016 balance Credit Credit Reductions due to September 30, 2017 balance AFS debt securities Mortgage-backed securities $ — $ — $ — $ — $ — State and municipal 4 — — — 4 Foreign government securities — — — — — Corporate 5 — — (1 ) 4 All other debt securities 22 — 2 (22 ) 2 Total OTTI credit losses recognized for AFS debt securities $ 31 $ — $ 2 $ (23 ) $ 10 HTM debt securities Mortgage-backed securities (1) $ 101 $ — $ — $ (4 ) $ 97 State and municipal 3 — — — 3 Total OTTI credit losses recognized for HTM debt securities $ 104 $ — $ — $ (4 ) $ 100 (1) Primarily consists of Alt-A securities. Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Dec. 31, 2015 balance Credit Credit Reductions due to September 30, 2016 balance AFS debt securities Mortgage-backed securities $ — $ 1 $ — $ (1 ) $ — State and municipal 12 — — (8 ) 4 Foreign government securities 5 — — (5 ) — Corporate 9 1 2 (6 ) 6 All other debt securities 47 — — (24 ) 23 Total OTTI credit losses recognized for AFS debt securities $ 73 $ 2 $ 2 $ (44 ) $ 33 HTM debt securities Mortgage-backed securities (1) $ 132 $ — $ — $ (26 ) $ 106 State and municipal 4 1 — (1 ) 4 Total OTTI credit losses recognized for HTM debt securities $ 136 $ 1 $ — $ (27 ) $ 110 (1) Primarily consists of Alt-A securities. Investments in Alternative Investment Funds That Calculate Net Asset Value The Company holds investments in certain alternative investment funds that calculate net asset value (NAV), or its equivalent, including hedge funds, private equity funds, funds of funds and real estate funds, as provided by third-party asset managers. Investments in such funds are generally classified as non-marketable equity securities carried at fair value. The fair values of these investments are estimated using the NAV of the Company’s ownership interest in the funds. Some of these investments are in “covered funds” for purposes of the Volcker Rule, which prohibits certain proprietary investment activities and limits the ownership of, and relationships with, covered funds. On April 21, 2017, Citi’s request for extension of the permitted holding period under the Volcker Rule for certain of its investments in illiquid funds was approved, allowing the Company to hold such investments until the earlier of 5 years from the July 21, 2017 expiration date of the general conformance period, or the date such investments mature or are otherwise conformed with the Volcker Rule. Fair value Unfunded Redemption frequency (if currently eligible) monthly, quarterly, annually Redemption notice period In millions of dollars September 30, December 31, 2016 September 30, December 31, 2016 Hedge funds $ 2 $ 4 $ — $ — Generally quarterly 10–95 days Private equity funds (1)(2) 369 348 82 82 — — Real estate funds (2)(3) 34 56 23 20 — — Total $ 405 $ 408 $ 105 $ 102 — — (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, distribut

LOANS

LOANS	9 Months Ended
	Sep. 30, 2017
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. For additional information regarding Citi’s consumer and corporate loans, including related accounting policies, see Note 14 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. 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: In millions of dollars September 30, 2017 December 31, 2016 In U.S. offices Mortgage and real estate (1) $ 67,131 $ 72,957 Installment, revolving credit and other 3,191 3,395 Cards 131,476 132,654 Commercial and industrial 7,619 7,159 $ 209,417 $ 216,165 In offices outside the U.S. Mortgage and real estate (1) $ 43,723 $ 42,803 Installment, revolving credit and other 26,153 24,887 Cards 25,443 23,783 Commercial and industrial 20,015 16,568 Lease financing 77 81 $ 115,411 $ 108,122 Total consumer loans $ 324,828 $ 324,287 Net unearned income $ 748 776 Consumer loans, net of unearned income $ 325,576 $ 325,063 (1) Loans secured primarily by real estate. The Company sold and/or reclassified to held-for-sale $0.4 billion and $3.2 billion , $1.3 billion and $6.0 billion of consumer loans during the three and nine months ended September 30, 2017 and 2016 , respectively. Consumer Loan Delinquency and Non-Accrual Details at September 30, 2017 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) $ 48,090 $ 563 $ 286 $ 1,279 $ 50,218 $ 724 $ 985 Home equity loans (6)(7) 15,004 223 362 — 15,589 766 — Credit cards 129,261 1,541 1,440 — 132,242 — 1,440 Installment and other 3,456 42 15 — 3,513 21 — Commercial banking 9,294 38 52 — 9,384 210 11 Total $ 205,105 $ 2,407 $ 2,155 $ 1,279 $ 210,946 $ 1,721 $ 2,436 In offices outside North America Residential first mortgages (5) $ 36,796 $ 225 $ 153 $ — $ 37,174 $ 400 $ — Credit cards 24,109 433 366 — 24,908 322 251 Installment and other 25,207 283 124 — 25,614 164 — Commercial banking 26,788 58 86 — 26,932 176 — Total $ 112,900 $ 999 $ 729 $ — $ 114,628 $ 1,062 $ 251 Total GCB and Corporate/Other consumer $ 318,005 $ 3,406 $ 2,884 $ 1,279 $ 325,574 $ 2,783 $ 2,687 Other (8) 2 — — — 2 — — Total Citigroup $ 318,007 $ 3,406 $ 2,884 $ 1,279 $ 325,576 $ 2,783 $ 2,687 (1) Loans less than 30 days past due are presented as current. (2) Includes $27 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 $1.0 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, 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 banking 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 banking 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 Credit Scores (FICO) The following tables provide details on the FICO scores for Citi’s U.S. consumer loan portfolio based on end-of-period receivables (commercial banking loans are excluded from 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) September 30, 2017 In millions of dollars Less than 620 ≥ 620 but less than 660 Equal to or greater than 660 Residential first mortgages $ 2,275 $ 2,053 $ 42,682 Home equity loans 1,432 1,166 12,622 Credit cards 8,699 11,325 108,809 Installment and other 270 252 2,414 Total $ 12,676 $ 14,796 $ 166,527 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 (1) Excludes loans guaranteed by U.S. government entities, loans subject to long-term standby commitments (LTSC) 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 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) September 30, 2017 In millions of dollars Less than or equal to 80% > 80% but less than or equal to 100% Greater than 100% Residential first mortgages $ 44,253 $ 2,658 $ 262 Home equity loans 11,808 2,397 928 Total $ 56,061 $ 5,055 $ 1,190 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 (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 The following tables present information about impaired consumer loans and interest income recognized on impaired consumer loans: Three Months Ended Nine Months Ended September 30, Balance at September 30, 2017 2017 2016 2017 2016 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Interest income (5) Interest income (5) Interest income recognized (5) Interest income recognized (5) Mortgage and real estate Residential first mortgages $ 2,938 $ 3,161 $ 289 $ 3,383 $ 29 $ 31 $ 97 $ 135 Home equity loans 1,169 1,636 219 1,217 7 8 21 26 Credit cards 1,819 1,852 603 1,793 37 42 110 122 Installment and other Individual installment and other 429 456 177 421 5 8 18 22 Commercial banking 402 657 49 474 4 7 18 11 Total $ 6,757 $ 7,762 $ 1,337 $ 7,288 $ 82 $ 96 $ 264 $ 316 (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) $622 million of residential first mortgages, $376 million of home equity loans and $88 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. Balance, December 31, 2016 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Mortgage and real estate Residential first mortgages $ 3,786 $ 4,157 $ 540 $ 4,632 Home equity loans 1,298 1,824 189 1,326 Credit cards 1,747 1,781 566 1,831 Installment and other Individual installment and other 455 481 215 475 Commercial banking 513 744 98 538 Total $ 7,799 $ 8,987 $ 1,608 $ 8,802 (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. Consumer Troubled Debt Restructurings At and for the three months ended September 30, 2017 In millions of dollars except number of loans modified Number of Post- (1)(2) Deferred (3) Contingent (4) Principal (5) Average North America Residential first mortgages 1,400 $ 199 $ 1 $ — $ — — % Home equity loans 830 70 5 — — 1 Credit cards 59,285 225 — — — 17 Installment and other revolving 299 2 — — — 6 Commercial banking (6) 33 59 — — — — Total (8) 61,847 $ 555 $ 6 $ — $ — International Residential first mortgages 703 $ 25 $ — $ — $ — — % Credit cards 28,254 103 — — 2 11 Installment and other revolving 11,725 70 — — 3 11 Commercial banking (6) 97 11 — — — — Total (8) 40,779 $ 209 $ — $ — $ 5 At and for the three months ended September 30, 2016 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 1,165 $ 165 $ 1 $ — $ 1 1 % Home equity loans 1,117 61 — — — 2 Credit cards 51,260 199 — — — 18 Installment and other revolving 1,421 12 — — — 14 Commercial banking (6) 30 36 — — — — Total (8) 54,993 $ 473 $ 1 $ — $ 1 International Residential first mortgages 973 $ 24 $ — $ — $ — — % Credit cards 28,530 94 — — 2 12 Installment and other revolving 12,283 69 — — 2 8 Commercial banking (6) 44 39 — — — — Total (8) 41,830 $ 226 $ — $ — $ 4 (1) Post-modification balances include past due amounts that are capitalized at the modification date. (2) Post-modification balances in North America include $ 12 million of residential first mortgages and $ 5 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the three months ended September 30, 2017 . These amounts include $ 7 million of residential first mortgages and $ 5 million of home equity loans that were newly classified as TDRs in the three months ended September 30, 2017 , 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 $ 17 million of residential first mortgages and $ 5 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the three months ended September 30, 2016 . These amounts include $ 11 million of residential first mortgages and $ 5 million of home equity loans that were newly classified as TDRs in the three months ended September 30, 2016 , 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. At and for the nine months ended September 30, 2017 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 3,172 $ 445 $ 5 $ — $ 2 1 % Home equity loans 2,186 185 13 — — 1 Credit cards 171,702 659 — — — 17 Installment and other revolving 770 6 — — — 5 Commercial banking (6) 89 107 — — — — Total (8) 177,919 $ 1,402 $ 18 $ — $ 2 International Residential first mortgages 2,071 $ 80 $ — $ — $ — — % Credit cards 82,042 286 — — 6 12 Installment and other revolving 34,654 194 — — 9 9 Commercial banking (6) 182 30 — — — — Total (8) 118,949 $ 590 $ — $ — $ 15 At and for the nine months ended September 30, 2016 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 3,979 $ 582 $ 4 $ — $ 3 1 % Home equity loans 2,789 121 1 — — 2 Credit cards 143,161 552 — — — 17 Installment and other revolving 4,187 35 — — — 14 Commercial banking (6) 94 47 — — — — Total (8) 154,210 $ 1,337 $ 5 $ — $ 3 International Residential first mortgages 2,005 $ 62 $ — $ — $ — — % Credit cards 109,365 307 — — 7 12 Installment and other revolving 45,125 208 — — 6 7 Commercial banking (6) 117 90 — — — — Total (8) 156,612 $ 667 $ — $ — $ 13 (1) Post-modification balances include past due amounts that are capitalized at the modification date. (2) Post-modification balances in North America include $ 42 million of residential first mortgages and $ 16 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the nine months ended September 30, 2017. These amounts include $ 28 million of residential first mortgages and $ 14 million of home equity loans that were newly classified as TDRs in the nine months ended September 30, 2017, 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 $ 58 million of residential first mortgages and $ 15 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the nine months ended September 30, 2016 . These amounts include $ 38 million of residential first mortgages and $ 14 million of home equity loans that were newly classified as TDRs in the nine months ended September 30, 2016 , 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. Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 North America Residential first mortgages $ 57 $ 49 $ 156 $ 188 Home equity loans 8 6 25 20 Credit cards 54 43 163 139 Installment and other revolving 1 3 2 7 Commercial banking — 12 2 14 Total $ 120 $ 113 $ 348 $ 368 International Residential first mortgages $ 3 $ 3 $ 8 $ 9 Credit cards 48 41 136 115 Installment and other revolving 25 24 71 70 Commercial banking — 21 — 36 Total $ 76 $ 89 $ 215 $ 230 Corporate Loans Corporate loans represent loans and leases managed by ICG . The following table presents information by corporate loan type: In millions of dollars September 30, December 31, In U.S. offices Commercial and industrial $ 51,679 $ 49,586 Financial institutions 37,203 35,517 Mortgage and real estate (1) 43,274 38,691 Installment, revolving credit and other 32,464 34,501 Lease financing 1,493 1,518 $ 166,113 $ 159,813 In offices outside the U.S. Commercial and industrial $ 93,107 $ 81,882 Financial institutions 33,050 26,886 Mortgage and real estate (1) 6,383 5,363 Installment, revolving credit and other 23,830 19,965 Lease financing 216 251 Governments and official institutions 5,628 5,850 $ 162,214 $ 140,197 Total corporate loans $ 328,327 $ 300,010 Net unearned income $ (720 ) $ (704 ) Corporate loans, net of unearned income $ 327,607 $ 299,306 (1) Loans secured primarily by real estate. The Company sold and/or reclassified to held-for-sale $0.1 billion and $0.6 billion of corporate loans during the three and nine months ended September 30, 2017 , respectively, and $1.3 billion and $2.6 billion during the three and nine months ended September 30, 2016, respectively. The Company did not have significant purchases of corporate loans classified as held-for-investment for the three and nine months ended September 30, 2017 or 2016 . Corporate Loan Delinquency and Non-Accrual Details at September 30, 2017 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 $ 208 $ 58 $ 266 $ 1,468 $ 139,508 $ 141,242 Financial institutions 348 1 349 224 69,232 69,805 Mortgage and real estate 280 9 289 169 49,176 49,634 Leases 31 18 49 60 1,590 1,699 Other 402 30 432 133 60,381 60,946 Loans at fair value 4,281 Purchased distressed loans — Total $ 1,269 $ 116 $ 1,385 $ 2,054 $ 319,887 $ 327,607 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 (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) 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. Corporate Loans Credit Quality Indicators Recorded investment in loans (1) In millions of dollars September 30, December 31, Investment grade (2) Commercial and industrial $ 100,024 $ 87,201 Financial institutions 58,666 50,597 Mortgage and real estate 22,102 18,718 Leases 1,117 1,303 Other 55,231 52,828 Total investment grade $ 237,140 $ 210,647 Non-investment grade (2) Accrual Commercial and industrial $ 39,750 $ 39,874 Financial institutions 10,916 10,873 Mortgage and real estate 2,256 1,821 Leases 522 410 Other 5,580 6,450 Non-accrual Commercial and industrial 1,468 1,909 Financial institutions 224 185 Mortgage and real estate 169 139 Leases 60 56 Other 133 132 Total non-investment grade $ 61,078 $ 61,849 Non-rated private bank loans managed on a delinquency basis (2) $ 25,108 $ 23,353 Loans at fair value 4,281 3,457 Corporate loans, net of unearned income $ 327,607 $ 299,306 (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. Non-Accrual Corporate Loans The following tables present non-accrual loan information by corporate loan type and interest income recognized on non-accrual corporate loans: September 30, 2017 Three Months Ended Nine Months Ended In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Interest income recognized (3) Interest income recognized (3) Non-accrual corporate loans Commercial and industrial $ 1,468 $ 1,682 $ 336 $ 1,648 $ 10 $ 20 Financial institutions 224 340 27 236 — — Mortgage and real estate 169 293 9 169 — 9 Lease financing 60 60 4 62 — — Other 133 240 1 115 1 1 Total non-accrual corporate loans $ 2,054 $ 2,615 $ 377 $ 2,230 $ 11 $ 30 December 31, 2016 In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Non-accrual corporate loans Commercial and industrial $ 1,909 $ 2,259 $ 362 $ 1,919 Financial institutions 185 192 16 183 Mortgage and real estate 139 250 10 174 Lease financing 56 56 4 44 Other 132 197 — 87 Total non-accrual corporate loans $ 2,421 $ 2,954 $ 392 $ 2,407 September 30, 2017 December 31, 2016 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 $ 919 $ 336 $ 1,343 $ 362 Financial institutions 58 27 45 16 Mortgage and real estate 34 9 41 10 Lease financing 48 4 55 4 Other 3 1 1 — Total non-accrual corporate loans with specific allowance $ 1,062 $ 377 $ 1,485 $ 392 Non-accrual corporate loans without specific allowance Commercial and industrial $ 549 $ 566 Financial institutions 166 140 Mortgage and real estate 135 98 Lease financing 12 1 Other 130 131 Total non-accrual corporate loans without specific allowance $ 992 N/A $ 936 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 three- and nine-month periods ended September 30, 2016 was $10 million and $36 million . Corporate Troubled Debt Restructurings At and for the three months ended September 30, 2017 : 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 $ 175 $ 99 $ — $ 76 Mortgage and real estate 14 — — 14 Total $ 189 $ 99 $ — $ 90 At and for the three months ended September 30, 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 $ 112 $ 103 $ 2 $ 7 Financial institutions 10 10 — — Mortgage and real estate 2 1 — 1 Total $ 124 $ 114 $ 2 $ 8 At and for the nine months ended September 30, 2017 : 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 $ 463 $ 131 $ — $ 332 Financial institutions 15 — — 15 Mortgage and real estate 18 — — 18 Total $ 496 $ 131 $ — $ 365 At and for the nine months ended September 30, 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 $ 316 $ 176 $ 34 $ 106 Financial institutions 10 10 — — Mortgage and real estate 7 1 — 6 Other 142 — 142 — Total $ 475 $ 187 $ 176 $ 112 (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 September 30, 2017 TDR loans in payment default during the three months ended September 30, 2017 TDR loans in payment default nine months ended September 30, 2017 TDR balances at September 30, 2016 TDR loans in payment default during the three months ended September 30, 2016 TDR loans in payment default during the nine months ended Commercial and industrial $ 686 $ — $ 12 $ 394 $ — $ 7 Loans to financial institutions 24 — 3 10 — — Mortgage and real estate 84 — — 80 — — Other 155 — — 291 — — Total (1) $ 949 $ — $ 15 $ 775 $ — $ 7 (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	9 Months Ended
	Sep. 30, 2017
Loans and Leases Receivable Disclosure [Abstract]
ALLOWANCE FOR CREDIT LOSSES	ALLOWANCE FOR CREDIT LOSSES Three Months Ended September 30, Nine Months Ended In millions of dollars 2017 2016 2017 2016 Allowance for loan losses at beginning of period $ 12,025 $ 12,304 $ 12,060 $ 12,626 Gross credit losses (2,120 ) (1,948 ) (6,394 ) (6,139 ) Gross recoveries (1) 343 423 1,198 1,274 Net credit losses (NCLs) $ (1,777 ) $ (1,525 ) $ (5,196 ) $ (4,865 ) NCLs $ 1,777 $ 1,525 $ 5,196 $ 4,865 Net reserve builds 419 258 466 210 Net specific reserve releases (50 ) (37 ) (175 ) (53 ) Total provision for loan losses $ 2,146 $ 1,746 $ 5,487 $ 5,022 Other, net (see table below) (28 ) (86 ) 15 (344 ) Allowance for loan losses at end of period $ 12,366 $ 12,439 $ 12,366 $ 12,439 Allowance for credit losses on unfunded lending commitments at beginning of period $ 1,406 $ 1,432 $ 1,418 $ 1,402 Release for unfunded lending commitments (175 ) (45 ) (190 ) (4 ) Other, net 1 1 4 (10 ) Allowance for credit losses on unfunded lending commitments at end of period (2) $ 1,232 $ 1,388 $ 1,232 $ 1,388 Total allowance for loans, leases and unfunded lending commitments $ 13,598 $ 13,827 $ 13,598 $ 13,827 (1) Recoveries have been reduced by certain collection costs that are incurred only if collection efforts are successful. (2) 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 Three Months Ended September 30, Nine Months Ended In millions of dollars 2017 2016 2017 2016 Sales or transfers of various consumer loan portfolios to held-for-sale Transfer of real estate loan portfolios $ (28 ) $ (50 ) $ (84 ) $ (103 ) Transfer of other loan portfolios (6 ) (8 ) (130 ) (204 ) Sales or transfers of various consumer loan portfolios to held-for-sale $ (34 ) $ (58 ) $ (214 ) $ (307 ) FX translation, consumer 7 (46 ) 221 (58 ) Other (1 ) 18 8 21 Other, net $ (28 ) $ (86 ) $ 15 $ (344 ) Allowance for Credit Losses and Investment in Loans Three Months Ended September 30, 2017 September 30, 2016 In millions of dollars Corporate Consumer Total Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,510 $ 9,515 $ 12,025 $ 2,872 $ 9,432 $ 12,304 Charge-offs (49 ) (2,071 ) (2,120 ) (63 ) (1,885 ) (1,948 ) Recoveries 6 337 343 23 400 423 Replenishment of net charge-offs 43 1,734 1,777 40 1,485 1,525 Net reserve builds (releases) (60 ) 479 419 (110 ) 368 258 Net specific reserve builds (releases) 21 (71 ) (50 ) (1 ) (36 ) (37 ) Other 3 (31 ) (28 ) 5 (91 ) (86 ) Ending balance $ 2,474 $ 9,892 $ 12,366 $ 2,766 $ 9,673 $ 12,439 Nine Months Ended September 30, 2017 September 30, 2016 In millions of dollars Corporate Consumer Total Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,702 $ 9,358 $ 12,060 $ 2,791 $ 9,835 $ 12,626 Charge-offs (248 ) (6,146 ) (6,394 ) (445 ) (5,694 ) (6,139 ) Recoveries 91 1,107 1,198 52 1,222 1,274 Replenishment of net charge-offs 157 5,039 5,196 393 4,472 4,865 Net reserve builds (releases) (230 ) 696 466 (122 ) 332 210 Net specific reserve builds (releases) (18 ) (157 ) (175 ) 89 (142 ) (53 ) Other 20 (5 ) 15 8 (352 ) (344 ) Ending balance $ 2,474 $ 9,892 $ 12,366 $ 2,766 $ 9,673 $ 12,439 September 30, 2017 December 31, 2016 In millions of dollars Corporate Consumer Total Corporate Consumer Total Allowance for loan losses Collectively evaluated in accordance with ASC 450 $ 2,098 $ 8,550 $ 10,648 $ 2,310 $ 7,744 $ 10,054 Individually evaluated in accordance with ASC 310-10-35 376 1,337 1,713 392 1,608 2,000 Purchased credit-impaired in accordance with ASC 310-30 — 5 5 — 6 6 Total allowance for loan losses $ 2,474 $ 9,892 $ 12,366 $ 2,702 $ 9,358 $ 12,060 Loans, net of unearned income Collectively evaluated in accordance with ASC 450 $ 321,239 $ 318,615 $ 639,854 $ 293,294 $ 317,048 $ 610,342 Individually evaluated in accordance with ASC 310-10-35 2,087 6,757 8,844 2,555 7,799 10,354 Purchased credit-impaired in accordance with ASC 310-30 — 177 177 — 187 187 Held at fair value 4,281 27 4,308 3,457 29 3,486 Total loans, net of unearned income $ 327,607 $ 325,576 $ 653,183 $ 299,306 $ 325,063 $ 624,369

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS For additional information regarding Citi’s goodwill impairment testing process, see Notes 1 and 16 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Goodwill The changes in Goodwill were as follows: In millions of dollars Balance, December 31, 2016 $ 21,659 Foreign exchange translation and other $ 634 Impairment of goodwill (1) (28 ) Balance at March 31, 2017 $ 22,265 Foreign exchange translation and other $ 156 Impairment of goodwill — Divestitures (2) (72 ) Balance at June 30, 2017 $ 22,349 Foreign exchange translation and other $ (4 ) Balance at September 30, 2017 $ 22,345 (1) Full impairment of the allocated goodwill related to the transferred mortgage servicing business upon transfer from North America GCB to Citi Holdings—REL effective January 1, 2017. (2) Goodwill allocated to the sale of the Fixed Income Analytics and Index businesses classified as held-for-sale during the second quarter of 2017. The sale was completed during the third quarter of 2017. See Note 2 to the Consolidated Financial Statements. For additional information on transfer of goodwill and results of interim testing performed during the first half of 2017, see Note 15 in Citi’s Second Quarter of 2017 Form 10-Q. The Company performed its annual goodwill impairment test as of July 1, 2017. The fair values of the Company’s reporting units exceeded their carrying values and did not indicate a risk of impairment, except for Citi Holdings—Consumer Latin America reporting unit. Citi Holdings—Consumer Latin America reporting unit only marginally exceeded its carrying value. 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 September 30, 2017 was 103% . There were no other triggering events identified during the third quarter of 2017. The following table shows reporting units with goodwill balances as of September 30, 2017 and the fair value as a percentage of allocated book value as of the 2017 annual goodwill impairment test: In millions of dollars Reporting unit Goodwill Fair value as a % of allocated book value North America Global Consumer Banking $ 6,732 157 % Asia Global Consumer Banking 4,893 143 Latin America Global Consumer Banking 1,174 191 ICG— Banking 2,986 268 ICG— Markets and Securities Services 6,544 132 Citi Holdings — Consumer Latin America (1) 16 103 Total as of September 30, 2017 $ 22,345 (1) All Citi Holdings reporting units are presented in the Corporate/Other segment beginning in the first quarter of 2017. Intangible Assets The components of intangible assets were as follows: September 30, 2017 December 31, 2016 In millions of dollars Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount Purchased credit card relationships $ 5,377 $ 3,798 $ 1,579 $ 8,215 $ 6,549 $ 1,666 Credit card contract related intangibles (1) 5,045 2,357 2,688 5,149 2,177 2,972 Core deposit intangibles 670 656 14 801 771 30 Other customer relationships 462 269 193 474 272 202 Present value of future profits 35 31 4 31 27 4 Indefinite-lived intangible assets 232 — 232 210 — 210 Other 113 91 22 504 474 30 Intangible assets (excluding MSRs) $ 11,934 $ 7,202 $ 4,732 $ 15,384 $ 10,270 $ 5,114 Mortgage servicing rights (MSRs) (2) 553 — 553 1,564 — 1,564 Total intangible assets $ 12,487 $ 7,202 $ 5,285 $ 16,948 $ 10,270 $ 6,678 The changes in intangible assets were as follows: Net carrying Net carrying amount at In millions of dollars December 31, Acquisitions/ divestitures Amortization FX translation and other September 30, Purchased credit card relationships $ 1,666 $ 20 $ (109 ) $ 2 $ 1,579 Credit card contract related intangibles (1) 2,972 9 (295 ) 2 2,688 Core deposit intangibles 30 — (18 ) 2 14 Other customer relationships 202 — (17 ) 8 193 Present value of future profits 4 — — — 4 Indefinite-lived intangible assets 210 — — 22 232 Other 30 (14 ) (11 ) 17 22 Intangible assets (excluding MSRs) $ 5,114 $ 15 $ (450 ) $ 53 $ 4,732 Mortgage servicing rights (MSRs) (2) 1,564 553 Total intangible assets $ 6,678 $ 5,285 (1) Primarily reflects contract-related intangibles associated with the American Airlines, Sears, The Home Depot, Costco and AT&T credit card program agreements, which represented 97% of the aggregate net carrying amount at September 30, 2017 and December 31, 2016. (2) For additional information on Citi’s MSRs, including the rollforward for the nine months ended September 30, 2017 , see Note 18 to the Consolidated Financial Statements.

DEBT

DEBT	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
DEBT	DEBT For additional information regarding Citi’s short-term borrowings and long-term debt, see Note 17 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Short-Term Borrowings In millions of dollars September 30, December 31, Commercial paper $ 10,033 $ 9,989 Other borrowings (1) 28,116 20,712 Total $ 38,149 $ 30,701 (1) Includes borrowings from Federal Home Loan Banks and other market participants. At September 30, 2017 and December 31, 2016 , collateralized short-term advances from the Federal Home Loan Banks were $16.6 billion and $12.0 billion , respectively. Long-Term Debt In millions of dollars September 30, December 31, 2016 Citigroup Inc. (1) $ 151,914 $ 147,333 Bank (2) 62,078 49,454 Broker-dealer and other (3) 18,681 9,391 Total $ 232,673 $ 206,178 (1) Represents the parent holding company. (2) Represents Citibank entities as well as other bank entities. At September 30, 2017 and December 31, 2016 , collateralized long-term advances from the Federal Home Loan Banks were $19.8 billion and $21.6 billion , respectively. (3) Represents broker-dealer and other non-bank subsidiaries that are consolidated into Citigroup Inc., the parent holding company. Long-term debt outstanding includes trust preferred securities with a balance sheet carrying value of $1.7 billion at both September 30, 2017 and December 31, 2016 . The following table summarizes Citi’s outstanding trust preferred securities at September 30, 2017 : 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 99,901 134 3 mo LIBOR + 88.75 bps 50 134 June 28, 2067 June 28, 2017 Total obligated $ 2,574 $ 2,580 Note: Distributions on the trust preferred securities and interest on the subordinated debentures are payable semiannually 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.

CHANGES IN ACCUMULATED OTHER CO

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI)	9 Months Ended
	Sep. 30, 2017
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI)	CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) Changes in each component of Citigroup’s Accumulated other comprehensive income (loss) were as follows: Three Months Ended September 30, 2017 In millions of dollars Net Debt valuation adjustment (DVA) Cash flow hedges (1) Benefit plans (2) Foreign (3) Accumulated Balance, June 30, 2017 $ (102 ) $ (496 ) $ (445 ) $ (5,311 ) $ (23,545 ) $ (29,899 ) Other comprehensive income before reclassifications 60 (125 ) (27 ) (71 ) 218 55 Increase (decrease) due to amounts reclassified from AOCI (126 ) 2 35 42 — (47 ) Change, net of taxes $ (66 ) $ (123 ) $ 8 $ (29 ) $ 218 $ 8 Balance at September 30, 2017 $ (168 ) $ (619 ) $ (437 ) $ (5,340 ) $ (23,327 ) $ (29,891 ) Nine Months Ended September 30, 2017 In millions of dollars Net Debt valuation adjustment (DVA) Cash flow hedges (1) Benefit plans (2) Foreign (3) Accumulated Balance, December 31, 2016 $ (799 ) $ (352 ) $ (560 ) $ (5,164 ) $ (25,506 ) $ (32,381 ) Adjustment to opening balance, net of taxes (4) 504 — — — — 504 Adjusted balance, beginning of period $ (295 ) $ (352 ) $ (560 ) $ (5,164 ) $ (25,506 ) $ (31,877 ) Other comprehensive income before reclassifications 495 (259 ) 59 (293 ) 2,326 2,328 Increase (decrease) due to amounts reclassified from AOCI (368 ) (8 ) 64 117 (147 ) (342 ) Change, net of taxes $ 127 $ (267 ) $ 123 $ (176 ) $ 2,179 $ 1,986 Balance at September 30, 2017 $ (168 ) $ (619 ) $ (437 ) $ (5,340 ) $ (23,327 ) $ (29,891 ) Three Months Ended September 30, 2016 In millions of dollars Net Debt valuation adjustment (DVA) Cash flow hedges (1) Benefit plans (2) Foreign (3) Accumulated Balance, June 30, 2016 $ 2,054 $ 190 $ (149 ) $ (5,608 ) $ (22,602 ) $ (26,115 ) Other comprehensive income before reclassifications (270 ) (197 ) (136 ) (28 ) (375 ) (1,006 ) Increase (decrease) due to amounts reclassified from AOCI (162 ) (3 ) 53 40 — (72 ) Change, net of taxes $ (432 ) $ (200 ) $ (83 ) $ 12 $ (375 ) $ (1,078 ) Balance, September 30, 2016 $ 1,622 $ (10 ) $ (232 ) $ (5,596 ) $ (22,977 ) $ (27,193 ) Nine Months Ended September 30, 2016 In millions of dollars Net Debt valuation adjustment (DVA) Cash flow hedges (1) Benefit plans (2) Foreign (3) Accumulated Balance, December 31, 2015 $ (907 ) $ — $ (617 ) $ (5,116 ) $ (22,704 ) $ (29,344 ) Adjustment to opening balance, net of taxes (5) — (15 ) — — — (15 ) Adjusted balance, beginning of period $ (907 ) $ (15 ) $ (617 ) $ (5,116 ) $ (22,704 ) $ (29,359 ) Other comprehensive income before reclassifications 2,781 11 270 (594 ) (273 ) 2,195 Increase (decrease) due to amounts reclassified from AOCI (252 ) (6 ) 115 114 — (29 ) Change, net of taxes $ 2,529 $ 5 $ 385 $ (480 ) $ (273 ) $ 2,166 Balance, September 30, 2016 $ 1,622 $ (10 ) $ (232 ) $ (5,596 ) $ (22,977 ) $ (27,193 ) (1) Primarily driven by Citigroup’s pay fixed/receive floating interest rate swap programs that hedge the floating rates on liabilities. (2) Primarily reflects adjustments based on the quarterly actuarial valuations of the Company’s Significant pension and postretirement plans, annual actuarial valuations of all other plans, and amortization of amounts previously recognized in other comprehensive income. (3) Primarily reflects the movements in (by order of impact) the Euro, British pound, Chilean peso, and Brazilian real against the U.S. dollar, and changes in related tax effects and hedges for the quarter ended September 30, 2017 . Primarily reflects the movements in (by order of impact) the Mexican peso, Euro, Korean won, and Polish zloty against the U.S. dollar, and changes in related tax effects and hedges for the quarter nine months ended September 30, 2017 . Primarily reflects the movements in (by order of impact) the Mexican peso, Korean won, Japanese yen, and Australian dollar for the quarter ended September 30, 2016 . Primarily reflects the movements in (by order of impact) the Mexican peso, Japanese yen, Brazilian real and Korean won against the U.S. dollar, and changes in related tax effects and hedges for the quarter and nine months ended September 30, 2016 . (4) In the second quarter of 2017, Citi early adopted ASU 2017-08, Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. Upon adoption, a cumulative effect adjustment was recorded to reduce retained earnings, effective January 1, 2017, for the incremental amortization of cumulative fair value hedge adjustments on callable state and municipal debt securities. For additional information, see Note 1 to the Consolidated Financial Statements. (5) Beginning in the first quarter of 2016, changes in DVA are reflected as a component of AOCI, pursuant to the early adoption of only the provisions of ASU 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. The pretax and after-tax changes in each component of Accumulated other comprehensive income (loss) were as follows: Three Months Ended September 30, 2017 In millions of dollars Pretax Tax effect After-tax Balance, June 30, 2017 $ (39,106 ) $ 9,207 $ (29,899 ) Change in net unrealized gains (losses) on investment securities (107 ) 41 (66 ) Debt valuation adjustment (DVA) (195 ) 72 (123 ) Cash flow hedges 12 (4 ) 8 Benefit plans (45 ) 16 (29 ) Foreign currency translation adjustment 285 (67 ) 218 Change $ (50 ) $ 58 $ 8 Balance, September 30, 2017 $ (39,156 ) $ 9,265 $ (29,891 ) Nine Months Ended September 30, 2017 In millions of dollars Pretax Tax effect After-tax Balance, December 31, 2016 $ (42,035 ) $ 9,654 $ (32,381 ) Adjustment to opening balance (1) 803 (299 ) 504 Adjusted balance, beginning of period $ (41,232 ) $ 9,355 $ (31,877 ) Change in net unrealized gains (losses) on investment securities 194 (67 ) 127 Debt valuation adjustment (DVA) (422 ) 155 (267 ) Cash flow hedges 198 (75 ) 123 Benefit plans (266 ) 90 (176 ) Foreign currency translation adjustment 2,372 (193 ) 2,179 Change $ 2,076 $ (90 ) $ 1,986 Balance, September 30, 2017 $ (39,156 ) $ 9,265 $ (29,891 ) (1) In the second quarter of 2017, Citi early adopted ASU 2017-08, Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. Upon adoption, a cumulative effect adjustment was recorded to reduce retained earnings, effective January 1, 2017, for the incremental amortization of cumulative fair value hedge adjustments on callable state and municipal debt securities. For additional information, see Note 1 to the Consolidated Financial Statements. Three Months Ended September 30, 2016 In millions of dollars Pretax Tax effect After-tax Balance, June 30, 2016 $ (33,714 ) $ 7,599 $ (26,115 ) Change in net unrealized gains (losses) on investment securities (686 ) 254 (432 ) Debt valuation adjustment (DVA) (319 ) 119 (200 ) Cash flow hedges (131 ) 48 (83 ) Benefit plans 11 1 12 Foreign currency translation adjustment (313 ) (62 ) (375 ) Change $ (1,438 ) $ 360 $ (1,078 ) Balance, September 30, 2016 $ (35,152 ) $ 7,959 $ (27,193 ) Nine Months Ended September 30, 2016 In millions of dollars Pretax Tax effect After-tax 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 4,020 (1,491 ) 2,529 Debt valuation adjustment (DVA) 8 (3 ) 5 Cash flow hedges 607 (222 ) 385 Benefit plans (747 ) 267 (480 ) Foreign currency translation adjustment (574 ) 301 (273 ) Change $ 3,314 $ (1,148 ) $ 2,166 Balance, September 30, 2016 $ (35,152 ) $ 7,959 $ (27,193 ) (1) Represents the ($15) million adjustment related to the initial adoption of ASU 2016-01. See Note 1 to the Consolidated Financial Statements. The Company recognized pretax gain (loss) related to amounts in AOCI reclassified to the Consolidated Statement of Income as follows: Increase (decrease) in AOCI due to amounts reclassified to Consolidated Statement of Income Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2017 Realized (gains) losses on sales of investments $ (213 ) $ (626 ) OTTI gross impairment losses 15 47 Subtotal, pretax $ (198 ) $ (579 ) Tax effect 72 211 Net realized (gains) losses on investment securities, after-tax (1) $ (126 ) $ (368 ) Realized DVA (gains) losses on fair value option liabilities $ 3 $ (13 ) Subtotal, pretax $ 3 $ (13 ) Tax effect (1 ) 5 Net realized debt valuation adjustment, after-tax $ 2 $ (8 ) Interest rate contracts $ 48 $ 94 Foreign exchange contracts 7 8 Subtotal, pretax $ 55 $ 102 Tax effect (20 ) (38 ) Amortization of cash flow hedges, after-tax (2) $ 35 $ 64 Amortization of unrecognized Prior service cost (benefit) $ (10 ) $ (32 ) Net actuarial loss 70 203 Curtailment/settlement impact (3) 5 12 Subtotal, pretax $ 65 $ 183 Tax effect (23 ) (66 ) Amortization of benefit plans, after-tax (3) $ 42 $ 117 Foreign currency translation adjustment $ — $ (232 ) Tax effect — 85 Foreign currency translation adjustment $ — $ (147 ) Total amounts reclassified out of AOCI, pretax $ (75 ) $ (539 ) Total tax effect 28 197 Total amounts reclassified out of AOCI, after-tax $ (47 ) $ (342 ) (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 12 to the Consolidated Financial Statements for additional details. (2) See Note 19 to the Consolidated Financial Statements for additional details. (3) See Note 8 to the Consolidated Financial Statements for additional details. The Company recognized pretax gain (loss) related to amounts in AOCI reclassified to the Consolidated Statement of Income as follows: Increase (decrease) in AOCI due to amounts reclassified to Consolidated Statement of Income Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2016 2016 Realized (gains) losses on sales of investments $ (287 ) $ (673 ) OTTI gross impairment losses 32 283 Subtotal, pretax $ (255 ) $ (390 ) Tax effect 93 138 Net realized (gains) losses on investment securities, after-tax (1) $ (162 ) $ (252 ) Realized DVA (gains) losses on fair value option liabilities $ (5 ) $ (10 ) Subtotal, pretax $ (5 ) $ (10 ) Tax effect $ 2 $ 4 Net realized debt valuation adjustment, after-tax $ (3 ) $ (6 ) Interest rate contracts $ 39 $ 96 Foreign exchange contracts 46 89 Subtotal, pretax $ 85 $ 185 Tax effect (32 ) (70 ) Amortization of cash flow hedges, after-tax (2) $ 53 $ 115 Amortization of unrecognized Prior service cost (benefit) $ (10 ) $ (31 ) Net actuarial loss 73 208 Curtailment/settlement impact (3) 8 9 Subtotal, pretax $ 71 $ 186 Tax effect (31 ) (72 ) Amortization of benefit plans, after-tax (3) $ 40 $ 114 Foreign currency translation adjustment $ — $ — Total amounts reclassified out of AOCI, pretax $ (104 ) $ (29 ) Total tax effect 32 — Total amounts reclassified out of AOCI, after-tax $ (72 ) $ (29 ) (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 12 to the Consolidated Financial Statements for additional details. (2) See Note 19 to the Consolidated Financial Statements for additional details. (3) See Note 8 to the Consolidated Financial Statements for additional details.

SECURITIZATIONS AND VARIABLE IN

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	9 Months Ended
	Sep. 30, 2017
Securitizations and Variable Interest Entities [Abstract]
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	SECURITIZATIONS AND VARIABLE INTEREST ENTITIES For additional information regarding Citi’s use of special purpose entities (SPEs) and variable interest entities (VIEs), see Note 21 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. 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 September 30, 2017 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 $ 49,739 $ 49,739 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored (5) 116,257 — 116,257 2,528 — — 63 2,591 Non-agency-sponsored 21,123 932 20,191 280 36 — 1 317 Citi-administered asset-backed commercial paper conduits (ABCP) 19,298 19,298 — — — — — — Collateralized loan obligations (CLOs) 19,182 — 19,182 5,690 — — 9 5,699 Asset-based financing 51,393 672 50,721 15,412 599 5,016 — 21,027 Municipal securities tender option bond trusts (TOBs) 6,777 2,178 4,599 13 — 3,063 — 3,076 Municipal investments 17,830 11 17,819 2,627 3,855 2,345 — 8,827 Client intermediation 2,664 1,131 1,533 782 — 491 6 1,279 Investment funds 2,058 762 1,296 28 8 15 2 53 Other 943 33 910 133 9 38 47 227 Total $ 307,264 $ 74,756 $ 232,508 $ 27,493 $ 4,507 $ 10,968 $ 128 $ 43,096 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 (1) The definition of maximum exposure to loss is included in the text that follows this table. (2) Included on Citigroup’s September 30, 2017 and December 31, 2016 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. (5) See Note 2 to the Consolidated Financial Statements for more information on the exit of the U.S. mortgage servicing operations and sale of MSRs. 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 12 and 20 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 $9 billion and $10 billion at September 30, 2017 and December 31, 2016 , 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: September 30, 2017 December 31, 2016 In millions of dollars Liquidity facilities Loan/equity commitments Liquidity facilities Loan/equity commitments Asset-based financing $ — $ 5,016 $ 5 $ 4,910 Municipal securities tender option bond trusts (TOBs) 3,063 — 2,842 — Municipal investments — 2,345 — 2,580 Client intermediation — 491 — — Investment funds — 15 — 27 Other — 38 — 58 Total funding commitments $ 3,063 $ 7,905 $ 2,847 $ 7,575 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 September 30, 2017 December 31, 2016 Cash $ 0.1 $ 0.1 Trading account assets 8.6 8.0 Investments 4.7 4.4 Total loans, net of allowance 18.2 18.8 Other 0.5 1.5 Total assets $ 32.1 $ 32.8 Credit Card Securitizations Substantially all of the Company’s credit card securitization activity is through two trusts—Citibank Credit Card Master Trust (Master Trust) and Citibank Omni Master Trust (Omni Trust), with the substantial majority through the Master Trust. These trusts are consolidated entities. The following table reflects amounts related to the Company’s securitized credit card receivables: In billions of dollars September 30, 2017 December 31, 2016 Ownership interests in principal amount of trust credit card receivables Sold to investors via trust-issued securities $ 28.0 $ 22.7 Retained by Citigroup as trust-issued securities 9.2 7.4 Retained by Citigroup via non-certificated interests 12.5 20.6 Total $ 49.7 $ 50.7 The following tables summarize selected cash flow information related to Citigroup’s credit card securitizations: Three Months Ended September 30, In billions of dollars 2017 2016 Proceeds from new securitizations $ 2.2 $ — Pay down of maturing notes (1.8 ) (2.8 ) Nine Months Ended September 30, In billions of dollars 2017 2016 Proceeds from new securitizations $ 9.8 $ — Pay down of maturing notes (4.6 ) (6.3 ) Master Trust Liabilities (at Par Value) The weighted average maturity of the third-party term notes issued by the Master Trust was 2.8 years as of September 30, 2017 and 2.6 years as of December 31, 2016 . In billions of dollars Sept. 30, 2017 Dec. 31, 2016 Term notes issued to third parties $ 27.0 $ 21.7 Term notes retained by Citigroup affiliates 7.3 5.5 Total Master Trust liabilities $ 34.3 $ 27.2 Omni Trust Liabilities (at Par Value) The weighted average maturity of the third-party term notes issued by the Omni Trust was 1.1 years as of September 30, 2017 and 1.9 years as of December 31, 2016 . In billions of dollars Sept. 30, 2017 Dec. 31, 2016 Term notes issued to third parties $ 1.0 $ 1.0 Term notes retained by Citigroup affiliates 1.9 1.9 Total Omni Trust liabilities $ 2.9 $ 2.9 Mortgage Securitizations The following table summarizes selected cash flow information related to Citigroup mortgage securitizations: Three Months Ended September 30, 2017 2016 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- (1) Proceeds from new securitizations $ 11.7 $ 4.1 $ 11.7 $ 1.4 Contractual servicing fees received 0.1 — 0.1 — Nine Months Ended September 30, 2017 2016 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- (1) Proceeds from new securitizations $ 25.9 $ 6.9 $ 32.5 $ 8.0 Contractual servicing fees received 0.2 — 0.3 — (1) The proceeds from new securitizations in 2016 include $0.5 billion related to personal loan securitizations. Gains recognized on the securitization of U.S. agency-sponsored mortgages were $14 million and $61 million for the three and nine months ended September 30, 2017 , respectively. For the three and nine months ended September 30, 2017 , gains recognized on the securitization of non-agency sponsored mortgages were $29 million and $75 million , respectively. Gains recognized on the securitization of U.S. agency-sponsored mortgages were $36 million and $81 million for the three and nine months ended September 30, 2016 , respectively. For the three and nine months ended September 30, 2016 , gains recognized on the securitization of non-agency sponsored mortgages were $37 million and $65 million , respectively. Key assumptions used in measuring the fair value of retained interests at the date of sale or securitization of mortgage receivables were as follows: Three Months Ended September 30, 2017 Non-agency-sponsored mortgages (1) U.S. agency- sponsored mortgages Senior interests Subordinated interests Discount rate 2.0% to 13.2% — — Weighted average discount rate 8.5 % — — Constant prepayment rate 6.6% to 31.6% — — Weighted average constant prepayment rate 10.6 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 2.5 to 10.5 years — — Three Months Ended September 30, 2016 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 1.5% to 13.0% — — Weighted average discount rate 10.0 % — — Constant prepayment rate 7.7% to 30.9% — — Weighted average constant prepayment rate 13.7 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 2.0 to 9.8 years — — Nine Months Ended September 30, 2017 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 2.0% to 19.9% — — Weighted average discount rate 9.1 % — — Constant prepayment rate 3.8% to 31.6% — — Weighted average constant prepayment rate 9.6 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 2.5 to 14.5 years — — Nine Months Ended September 30, 2016 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 0.8% to 13.0% — — Weighted average discount rate 9.1 % — — Constant prepayment rate 7.7% to 30.9% — — Weighted average constant prepayment rate 12.8 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 0.5 to 17.5 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. September 30, 2017 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 0.0% to 82.4% 0.0% to 5.1% 4.8% to 33.9% Weighted average discount rate 7.9 % 1.0 % 9.7 % Constant prepayment rate 7.4% to 31.6% 8.9% to 13.9% 0.5% to 13.1% Weighted average constant prepayment rate 12.3 % 12.9 % 7.0 % Anticipated net credit losses (2) NM 0.3% to 50.2% 35.1% to 52.1% Weighted average anticipated net credit losses NM 12.2 % 43.2 % Weighted average life 0.4 to 28.0 years 5.2 to 15.1 years 0.4 to 18.8 years December 31, 2016 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated 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 (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. September 30, 2017 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- sponsored mortgages Senior interests Subordinated interests Carrying value of retained interests $ 1,529 $ 156 $ 189 Discount rates Adverse change of 10% $ (45 ) $ (3 ) $ (4 ) Adverse change of 20% (87 ) (6 ) (8 ) Constant prepayment rate Adverse change of 10% (42 ) (1 ) (1 ) Adverse change of 20% (87 ) (2 ) (3 ) Anticipated net credit losses Adverse change of 10% NM (4 ) (1 ) Adverse change of 20% NM (8 ) (1 ) December 31, 2016 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- Senior Subordinated 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 ) (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 (MSRs) The fair value of Citi’s capitalized MSRs was $553 million and $1.3 billion at September 30, 2017 and 2016 , respectively. The MSRs correspond to principal loan balances of $68 billion and $173 billion as of September 30, 2017 and 2016 , respectively. The following table summarizes the changes in capitalized MSRs: Three Months Ended September 30, In millions of dollars 2017 2016 Balance, as of June 30 $ 560 $ 1,324 Originations 19 43 Changes in fair value of MSRs due to changes in inputs and assumptions (6 ) 13 Other changes (1) (20 ) (78 ) Sale of MSRs (2) — (32 ) Balance, as of September 30 $ 553 $ 1,270 Nine Months Ended September 30, In millions of dollars 2017 2016 Balance, beginning of year $ 1,564 $ 1,781 Originations 75 111 Changes in fair value of MSRs due to changes in inputs and assumptions 50 (349 ) Other changes (1) (90 ) (255 ) Sale of MSRs (2) (1,046 ) (18 ) Balance, as of September 30 $ 553 $ 1,270 (1) Represents changes due to customer payments and passage of time. (2) See Note 2 to the Consolidated Financial Statements for more information on the exit of the U.S. mortgage servicing operations and sale of MSRs. 2016 amount includes sales of credit challenged MSRs for which Citi paid the new servicer. The Company receives fees during the course of servicing previously securitized mortgages. The amounts of these fees were as follows: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Servicing fees $ 65 $ 117 $ 236 $ 371 Late fees 2 3 8 11 Ancillary fees 3 4 11 13 Total MSR fees $ 70 $ 124 $ 255 $ 395 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 . 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 three and nine months ended September 30, 2017 and 2016 . These securities are backed by either residential or commercial mortgages and are often structured on behalf of clients. As of September 30, 2017 , the fair value of Citi-retained interests in private-label re-securitization transactions structured by Citi totaled approximately $75 million (all related to re-securitization transactions executed prior to 2017 ), which has been recorded in Trading account assets . Of this amount, substantially all was related to subordinated beneficial interests. 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 executed prior to 2016 ). Of this amount, substantially all 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 September 30, 2017 and December 31, 2016 was approximately $954 million and $1.3 billion , respectively. The Company also re-securitizes U.S. government-agency guaranteed mortgage-backed (agency) securities. During the three and nine months ended September 30, 2017 , Citi transferred agency securities with a fair value of approximately $9.9 billion and $20.0 billion , respectively, to re-securitization entities compared to approximately $7.1 billion and $21.3 billion for the three and nine months ended September 30, 2016 . As of September 30, 2017 , the fair value of Citi-retained interests in agency re-securitization transactions structured by Citi totaled approximately $2.0 billion (including $713 million related to re-securitization transactions executed in 2017 ) compared to $2.3 billion as of December 31, 2016 (including $741 million related to re-securitization transactions executed in 2016 ), 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 September 30, 2017 and December 31, 2016 was approximately $67.6 billion and $71.8 billion , respectively. As of September 30, 2017 and December 31, 2016 , the Company did not consolidate any private-label or agency re-securitization entities. Citi-Administered Asset-Backed Commercial Paper Conduits At September 30, 2017 and December 31, 2016 , the commercial paper conduits administered by Citi had approximately $19.3 billion and $19.7 billion of purchased assets outstanding, respectively, and had incremental funding commitments with clients of approximately $14.3 billion and $12.8 billion , respectively. Substantially all of the funding of the conduits is in the form of short-term commercial paper. At September 30, 2017 and December 31, 2016 , the weighted average remaining lives of the commercial paper issued by the conduits were approximately 53 and 55 days , respectively. The primary credit enhancement provided to the conduit investors is in the form of transaction-specific credit enhancements described above. In addition to the transaction-specific credit enhancements, the conduits, other than the government guaranteed loan conduit, have obtained a letter of credit from the Company, which is equal to at least 8% to 10% of the conduit’s assets with a minimum of $200 million . The letters of credit provided by the Company to the conduits total approximately $1.8 billion as of September 30, 2017 and December 31, 2016 . The net result across multi-seller conduits administered by the Company is that, in the event defaulted assets exceed the transaction-specific credit enhancements described above, any losses in each conduit are allocated first to the Company and then the commercial paper investors. At September 30, 2017 and December 31, 2016 , the Company owned $9.3 billion and $9.7 billion , respectively, of the commercial paper issued by its administered conduits. The Company's investments were not driven by market illiquidity and the Company is not obligated under any agreement to purchase the commercial paper issued by the conduits. Collateralized Loan Obligations The following table summarizes selected cash flow information related to Citigroup CLOs: Three Months Ended September 30, In billions of dollars 2017 2016 Proceeds from new securitizations $ 1.1 $ 1.8 Nine Months Ended September 30, In billions of dollars 2017 2016 Proceeds from new securitizations $ 2.5 $ 3.8 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: Sept. 30, 2017 Dec. 31, 2016 Discount rate 1.1% to 1.6% 1.3% to 1.7% In millions of dollars Sept. 30, 2017 Dec. 31, 2016 Carrying value of retained interests $ 3,883 $ 4,261 Discount rates Adverse change of 10% $ (25 ) $ (30 ) Adverse change of 20% (51 ) (62 ) 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. September 30, 2017 In millions of dollars Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Type Commercial and other real estate $ 8,971 $ 3,068 Corporate loans 2,763 1,706 Hedge funds and equities 499 59 Airplanes, ships and other assets 38,488 16,194 Total $ 50,721 $ 21,027 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 Municipal Securities Tender Option Bond (TOB) Trusts At September 30, 2017 and December 31, 2016 , approximately $56 million and $82 million , respectively, of the municipal bonds owned by non-customer TOB trusts were subject to a credit guarantee provided by the Company. At September 30, 2017 and December 31, 2016 , liquidity agreements provided with respect to customer TOB trusts totaled $3.1 billion and $2.9 billion , respectively, of which $2.0 billion and $2.1 billion , respectively, were offset by reimbursement agreements. For the remaining exposure related to TOB transactions, where the residual owned by the customer was at least 25% of the bond value at the inception of the transaction, no reimbursement agreement was executed. The Company also provides other liquidity agreements or letters of credit to customer-sponsored municipal investment funds, which are not variable interest entities, and municipality-related issuers that totaled $6.1 billion and $7.4 billion as of September 30, 2017 and December 31, 2016 , respectively. These liquidity agreements and letters of credit are offset by reimbursement agreements with various term-out provisions. Client Intermediation The proceeds from new securitizations related to the Company’s client intermediation transactions for the three and nine months ended September 30, 2017 totaled approximately $0.2 billion and $0.9 billion , respectively, compared to $0.5 billion and $1.9 billion for the three and nine months ended September 30, 2016 .

DERIVATIVES ACTIVITIES

DERIVATIVES ACTIVITIES	9 Months Ended
	Sep. 30, 2017
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. For additional information regarding Citi’s use of and accounting for derivatives, see Note 22 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. 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 September 30, December 31, September 30, December 31, September 30, December 31, Interest rate contracts Swaps $ 186,553 $ 151,331 $ 20,878,378 $ 19,145,250 $ 38,964 $ 47,324 Futures and forwards — 97 6,926,108 6,864,276 13,504 30,834 Written options — 3,446,771 2,921,070 2,659 4,759 Purchased options — — 3,195,655 2,768,528 3,580 7,320 Total interest rate contract notionals $ 186,553 $ 151,428 $ 34,446,912 $ 31,699,124 $ 58,707 $ 90,237 Foreign exchange contracts Swaps $ 35,431 $ 19,042 $ 6,870,504 $ 5,492,145 $ 27,052 $ 22,676 Futures, forwards and spot 38,100 56,964 4,658,973 3,251,132 5,153 3,419 Written options 4,027 — 1,466,308 1,194,325 — — Purchased options 6,697 — 1,507,896 1,215,961 — — Total foreign exchange contract notionals $ 84,255 $ 76,006 $ 14,503,681 $ 11,153,563 $ 32,205 $ 26,095 Equity contracts Swaps $ — $ — $ 219,056 $ 192,366 $ — $ — Futures and forwards — — 57,541 37,557 — — Written options — — 410,746 304,579 — — Purchased options — — 336,586 266,070 — — Total equity contract notionals $ — $ — $ 1,023,929 $ 800,572 $ — $ — Commodity and other contracts Swaps $ — $ — $ 81,208 $ 70,774 $ — $ — Futures and forwards 139 182 158,757 142,530 — — Written options — — 76,663 74,627 — — Purchased options — — 74,620 69,629 — — Total commodity and other contract notionals $ 139 $ 182 $ 391,248 $ 357,560 $ — $ — Credit derivatives (4) Protection sold $ — $ — $ 872,476 $ 859,420 $ 98 $ — Protection purchased — — 900,866 883,003 13,201 19,470 Total credit derivatives $ — $ — $ 1,773,342 $ 1,742,423 $ 13,299 $ 19,470 Total derivative notionals $ 270,947 $ 227,616 $ 52,139,112 $ 45,753,242 $ 104,211 $ 135,802 (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 $63 million and $1,825 million at September 30, 2017 and December 31, 2016 , 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 September 30, 2017 and December 31, 2016 . 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. In addition, the table for September 30, 2017 reflects rule changes adopted by clearing organizations that require or allow entities to elect to treat derivative assets, liabilities and the related variation margin as settlement of the related derivative fair values for legal and accounting purposes, as opposed to presenting gross derivative assets and liabilities that are subject to collateral, whereby the counterparties would record a related collateral payable or receivable. As a result, the table for September 30, 2017 reflects a reduction of approximately $100 billion of derivative assets and derivative liabilities that previously would have been reported on a gross basis, but are now settled and not subject to collateral. The table for December 31, 2016 presents derivative assets and liabilities as gross amounts subject to variation margin collateral that were netted under enforceable master netting agreements. Therefore the net presentation of the affected items on the consolidated balance sheet is consistent for all periods. 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 September 30, 2017 Derivatives classified in Trading account assets / liabilities (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 $ 440 $ 107 $ 1,291 $ 30 Cleared 29 29 35 69 Interest rate contracts $ 469 $ 136 $ 1,326 $ 99 Over-the-counter $ 936 $ 676 $ 771 $ 147 Foreign exchange contracts $ 936 $ 676 $ 771 $ 147 Total derivatives instruments designated as ASC 815 hedges $ 1,405 $ 812 $ 2,097 $ 246 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 200,554 $ 179,000 $ 35 $ 1 Cleared 6,843 8,520 73 105 Exchange traded 116 93 — — Interest rate contracts $ 207,513 $ 187,613 $ 108 $ 106 Over-the-counter $ 130,399 $ 129,096 $ — $ — Cleared 3,180 3,312 — — Exchange traded 58 52 — — Foreign exchange contracts $ 133,637 $ 132,460 $ — $ — Over-the-counter $ 18,736 $ 24,317 $ — $ — Cleared 16 20 — — Exchange traded 8,532 8,179 — — Equity contracts $ 27,284 $ 32,516 $ — $ — Over-the-counter $ 11,444 $ 14,541 $ — $ — Exchange traded 745 703 — — Commodity and other contracts $ 12,189 $ 15,244 $ — $ — Over-the-counter $ 15,169 $ 15,592 $ 23 $ 68 Cleared 8,042 9,593 22 297 Credit derivatives (4) $ 23,211 $ 25,185 $ 45 $ 365 Total derivatives instruments not designated as ASC 815 hedges $ 403,834 $ 393,018 $ 153 $ 471 Total derivatives $ 405,239 $ 393,830 $ 2,250 $ 717 Cash collateral paid/received (5)(6) $ 13,991 $ 15,848 $ — $ 9 Less: Netting agreements (7) (325,424 ) (325,424 ) — — Less: Netting cash collateral received/paid (8) (37,876 ) (32,390 ) (1,005 ) (17 ) Net receivables/payables included on the Consolidated Balance Sheet (9) $ 55,930 $ 51,864 $ 1,245 $ 709 Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet Less: Cash collateral received/paid $ (861 ) $ (61 ) $ — $ — Less: Non-cash collateral received/paid (11,864 ) (9,798 ) (294 ) — Total net receivables/payables (9) $ 43,205 $ 42,005 $ 951 $ 709 (1) The trading derivatives fair values are presented in Note 20 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 assets comprise $5,076 million related to protection purchased and $18,180 million related to protection sold as of September 30, 2017 . The credit derivatives liabilities comprise $20,616 million related to protection purchased and $4,934 million related to protection sold as of September 30, 2017 . (5) For the trading account assets/liabilities, reflects the net amount of the $46,381 million and $53,724 million of gross cash collateral paid and received, respectively. Of the gross cash collateral paid, $32,390 million was used to offset trading derivative liabilities and, of the gross cash collateral received, $37,876 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 $17 million of gross cash collateral paid, of which $17 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 $1,014 million of gross cash collateral received, of which $1,005 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 $301 billion , $15 billion and $9 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 $5 billion of derivative asset and $6 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. In millions of dollars at December 31, 2016 Derivatives classified in Trading account assets / liabilities (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 derivatives 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 20 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. For the three and nine months ended September 30, 2017 and 2016 , 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 how 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 Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Interest rate contracts $ (9 ) $ (28 ) $ (44 ) $ (2 ) Foreign exchange — 11 26 26 Credit derivatives (109 ) (399 ) (452 ) (960 ) Total Citigroup $ (118 ) $ (416 ) $ (470 ) $ (936 ) Fair Value Hedges The following table summarizes the gains (losses) on the Company’s fair value hedges: Gains (losses) on fair value hedges (1) Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Gain (loss) on the derivatives in designated and qualifying fair value hedges Interest rate contracts $ (194 ) $ (450 ) $ (570 ) $ 2,747 Foreign exchange contracts (166 ) (602 ) (803 ) (2,360 ) Commodity contracts (11 ) (57 ) (20 ) 381 Total gain (loss) on the derivatives in designated and qualifying fair value hedges $ (371 ) $ (1,109 ) $ (1,393 ) $ 768 Gain (loss) on the hedged item in designated and qualifying fair value hedges Interest rate hedges $ 189 $ 442 $ 532 $ (2,701 ) Foreign exchange hedges 144 664 910 2,425 Commodity hedges 12 59 22 (374 ) Total gain (loss) on the hedged item in designated and qualifying fair value hedges $ 345 $ 1,165 $ 1,464 $ (650 ) Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges Interest rate hedges $ (5 ) $ (11 ) $ (31 ) $ 48 Foreign exchange hedges (17 ) (3 ) 32 (53 ) Total hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges $ (22 ) $ (14 ) $ 1 $ (5 ) Net gain (loss) excluded from assessment of the effectiveness of fair value hedges Interest rate contracts $ — $ 3 $ (7 ) $ (2 ) Foreign exchange contracts (2) (5 ) 65 75 118 Commodity hedges 1 2 2 7 Total net gain (loss) excluded from assessment of the effectiveness of fair value hedges $ (4 ) $ 70 $ 70 $ 123 (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. Cash Flow Hedges The amount of hedge ineffectiveness on the cash flow hedges recognized in earnings for the three and nine months ended September 30, 2017 and 2016 is not significant. The pretax change in AOCI from cash flow hedges is presented below: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Effective portion of cash flow hedges included in AOCI Interest rate contracts $ (36 ) $ (187 ) $ 103 $ 448 Foreign exchange contracts (7 ) (29 ) (7 ) (26 ) Total effective portion of cash flow hedges included in AOCI $ (43 ) $ (216 ) $ 96 $ 422 Effective portion of cash flow hedges reclassified from AOCI to earnings Interest rate contracts $ (48 ) $ (39 ) $ (94 ) $ (96 ) Foreign exchange contracts (7 ) (46 ) (8 ) (89 ) Total effective portion of cash flow hedges reclassified from AOCI to earnings (1) $ (55 ) $ (85 ) $ (102 ) $ (185 ) (1) Included primarily in Other revenue and Net interest revenue on the Consolidated Income Statement. For cash flow hedges, the changes in the fair value of the hedging derivative remain in AOCI on the Consolidated Balance Sheet and will be included in the earnings of future periods to offset the variability of the hedged cash flows when such cash flows affect earnings. The net gain (loss) associated with cash flow hedges expected to be reclassified from AOCI within 12 months of September 30, 2017 is approximately $(277) million . The maximum length of time over which forecasted cash flows are hedged is 10 years . The after-tax impact of cash flow hedges on AOCI is shown in Note 17 to the Consolidated Financial Statements. Net Investment Hedges The pretax gain (loss) recorded in the Foreign currency translation adjustment account within AOCI, related to the effective portion of the net investment hedges, is $(245) million and $(1,993) million for the three and nine months ended September 30, 2017 and $(371) million and $(1,791) million for the three and nine months ended September 30, 2016, respectively. 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 September 30, 2017 Receivable (1) Payable (2) Protection Protection By industry/counterparty Banks $ 9,114 $ 8,454 $ 320,482 $ 338,723 Broker-dealers 2,882 2,805 89,352 100,408 Non-financial 28 93 2,154 1,501 Insurance and other financial institutions 11,232 14,198 502,079 431,942 Total by industry/counterparty $ 23,256 $ 25,550 $ 914,067 $ 872,574 By instrument Credit default swaps and options $ 23,013 $ 24,365 $ 890,913 $ 862,753 Total return swaps and other 243 1,185 23,154 9,821 Total by instrument $ 23,256 $ 25,550 $ 914,067 $ 872,574 By rating Investment grade $ 13,045 $ 13,758 $ 696,474 $ 665,764 Non-investment grade 10,211 11,792 217,593 206,810 Total by rating $ 23,256 $ 25,550 $ 914,067 $ 872,574 By maturity Within 1 year $ 2,520 $ 3,225 $ 279,201 $ 267,863 From 1 to 5 years 17,459 18,823 547,675 522,437 After 5 years 3,277 3,502 87,191 82,274 Total by maturity $ 23,256 $ 25,550 $ 914,067 $ 872,574 (1) The fair value amount receivable is composed of $5,076 million under protection purchased and $18,180 million under protection sold. (2) The fair value amount payable is composed of $20,616 million under protection purchased and $4,934 million under protection sold. 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. Credit-Risk-Related Contingent Features in Derivatives Certain derivative instruments contain provisions that require the Company to either post additional collateral or immediately settle any outstanding liability balances upon the occurrence of a specified event related to the credit risk of the Company. These events, which are defined by the existing derivative contracts, are primarily downgrades in the credit ratings of the Company and its affiliates. The fair value (excluding CVA) of all derivative instruments with credit-risk-related contingent features that were in a net liability position at both September 30, 2017 and December 31, 2016 was $28 billion and $26 billion , respectively. The Company posted $25 billion and $26 billion as collateral for this exposure in the normal course of business as of September 30, 2017 and December 31, 2016, respectively. A downgrade could trigger additional collateral or cash settlement requirements for the Company and certain affiliates. In the event that Citigroup and Citibank were downgraded a single notch by all three major rating agencies as of September 30, 2017, the Company could be required to post an additional $1.2 billion as either collateral or settlement of the derivative transactions. Additionally, the Company could be required to segregate with third-party custodians collateral previously received from existing derivative counterparties in the amount of $0.3 billion upon the single notch downgrade, resulting in aggregate cash obligations and collateral requirements of approximately $1.5 billion . Derivatives Accompanied by Financial Asset Transfers For transfers of financial assets accounted for as a sale by the Company, where the Company has retained substantially all of the economic exposure to the transferred asset through a total return swap executed in contemplation of the initial sale with the same counterparty and still outstanding as of September 30, 2017 , both the asset carrying amounts derecognized and gross cash proceeds received as of the date of derecognition were $2.4 billion . At September 30, 2017 , the fair value of these previously derecognized assets was $2.4 billion . The fair value of the total return swaps was $28 million , recorded as gross derivative assets, and $47 million , recorded as gross derivative liabilities. The balances for the total return swaps are on a gross basis, before the application of counterparty and cash collateral netting, and are included primarily as equity derivatives in the tabular disclosures in this Note.

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	FAIR VALUE MEASUREMENT For additional information regarding fair value measurement at Citi, see Note 24 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Market Valuation Adjustments The table below summarizes the credit valuation adjustments (CVA) and funding valuation adjustments (FVA) applied to the fair value of derivative instruments at September 30, 2017 and December 31, 2016 : Credit and funding valuation adjustments contra-liability (contra-asset) In millions of dollars September 30, December 31, Counterparty CVA $ (1,114 ) $ (1,488 ) Asset FVA (462 ) (536 ) Citigroup (own-credit) CVA 318 459 Liability FVA 51 62 Total CVA—derivative instruments (1) $ (1,207 ) $ (1,503 ) (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 periods indicated: Credit/funding/debt valuation adjustments gain (loss) Three Months Ended September 30, Nine Months Ended In millions of dollars 2017 2016 2017 2016 Counterparty CVA $ 27 $ 112 $ 197 $ 19 Asset FVA (5 ) 37 74 (59 ) Own-credit CVA (2 ) (60 ) (127 ) 65 Liability FVA (16 ) (59 ) (10 ) (11 ) Total CVA—derivative instruments $ 4 $ 30 $ 134 $ 14 DVA related to own FVO liabilities (1) $ (195 ) $ (319 ) $ (422 ) $ 8 Total CVA and DVA (2) $ (191 ) $ (289 ) $ (288 ) $ 22 (1) See Note 1 and Note 17 to the Consolidated Financial Statements. (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 September 30, 2017 and December 31, 2016 . 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 September 30, 2017 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 $ — $ 205,951 $ 664 $ 206,615 $ (50,283 ) $ 156,332 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 21,991 309 22,300 — 22,300 Residential — 529 351 880 — 880 Commercial — 1,061 112 1,173 — 1,173 Total trading mortgage-backed securities $ — $ 23,581 $ 772 $ 24,353 $ — $ 24,353 U.S. Treasury and federal agency securities $ 22,398 $ 2,999 $ — $ 25,397 $ — $ 25,397 State and municipal — 2,429 270 2,699 — 2,699 Foreign government 45,503 18,525 95 64,123 — 64,123 Corporate 247 14,924 391 15,562 — 15,562 Equity securities 47,941 7,427 236 55,604 — 55,604 Asset-backed securities — 1,347 1,704 3,051 — 3,051 Other trading assets (3) 3 10,034 2,151 12,188 — 12,188 Total trading non-derivative assets $ 116,092 $ 81,266 $ 5,619 $ 202,977 $ — $ 202,977 Trading derivatives Interest rate contracts $ 147 $ 206,086 $ 1,749 $ 207,982 Foreign exchange contracts 42 133,963 568 134,573 Equity contracts 2,110 24,606 568 27,284 Commodity contracts 280 11,598 311 12,189 Credit derivatives — 22,113 1,098 23,211 Total trading derivatives $ 2,579 $ 398,366 $ 4,294 $ 405,239 Cash collateral paid (4) $ 13,991 Netting agreements $ (325,424 ) Netting of cash collateral received (37,876 ) Total trading derivatives $ 2,579 $ 398,366 $ 4,294 $ 419,230 $ (363,300 ) $ 55,930 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 42,257 $ 57 $ 42,314 $ — $ 42,314 Residential — 2,992 — 2,992 — 2,992 Commercial — 341 3 344 — 344 Total investment mortgage-backed securities $ — $ 45,590 $ 60 $ 45,650 $ — $ 45,650 U.S. Treasury and federal agency securities $ 107,085 $ 11,241 $ — $ 118,326 $ — $ 118,326 State and municipal — 7,918 1,272 9,190 — 9,190 Foreign government 58,869 41,577 301 100,747 — 100,747 Corporate 2,342 12,997 120 15,459 — 15,459 Equity securities 287 14 3 304 — 304 Asset-backed securities — 4,461 830 5,291 — 5,291 Other debt securities — 338 10 348 — 348 Non-marketable equity securities (5) — 66 829 895 — 895 Total investments $ 168,583 $ 124,202 $ 3,425 $ 296,210 $ — $ 296,210 Table continues on the next page. In millions of dollars at September 30, 2017 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Loans $ — $ 3,764 $ 544 $ 4,308 $ — $ 4,308 Mortgage servicing rights — — 553 553 — 553 Non-trading derivatives and other financial assets measured on a recurring basis, gross $ 14,434 $ 6,981 $ 14 $ 21,429 Cash collateral paid (6) — Netting of cash collateral received $ (1,005 ) Non-trading derivatives and other financial assets measured on a recurring basis $ 14,434 $ 6,981 $ 14 $ 21,429 $ (1,005 ) $ 20,424 Total assets $ 301,688 $ 820,530 $ 15,113 $ 1,151,322 $ (414,588 ) $ 736,734 Total as a percentage of gross assets (7) 26.5 % 72.1 % 1.3 % Liabilities Interest-bearing deposits $ — $ 1,197 $ 300 $ 1,497 $ — $ 1,497 Federal funds purchased and securities loaned or sold under agreements to repurchase — 94,843 765 95,608 (50,283 ) 45,325 Trading account liabilities Securities sold, not yet purchased 73,549 9,688 684 83,921 — 83,921 Other trading liabilities — 3,035 — 3,035 — 3,035 Total trading liabilities $ 73,549 $ 12,723 $ 684 $ 86,956 $ — $ 86,956 Trading derivatives Interest rate contracts $ 118 $ 185,681 $ 1,950 $ 187,749 Foreign exchange contracts 50 132,666 420 133,136 Equity contracts 2,116 27,984 2,416 32,516 Commodity contracts 166 12,428 2,650 15,244 Credit derivatives — 23,146 2,039 25,185 Total trading derivatives $ 2,450 $ 381,905 $ 9,475 $ 393,830 Cash collateral received (8) $ 15,848 Netting agreements $ (325,424 ) Netting of cash collateral paid (32,390 ) Total trading derivatives $ 2,450 $ 381,905 $ 9,475 $ 409,678 $ (357,814 ) $ 51,864 Short-term borrowings $ — $ 4,771 $ 56 $ 4,827 $ — $ 4,827 Long-term debt — 19,505 11,321 30,826 — 30,826 Non-trading derivatives and other financial liabilities measured on a recurring basis, gross $ 14,434 $ 716 $ 2 $ 15,152 Cash collateral received (9) 9 Netting of cash collateral paid $ (17 ) Total non-trading derivatives and other financial liabilities measured on a recurring basis $ 14,434 $ 716 $ 2 $ 15,161 $ (17 ) $ 15,144 Total liabilities $ 90,433 $ 515,660 $ 22,603 $ 644,553 $ (408,114 ) $ 236,439 Total as a percentage of gross liabilities (7) 14.4 % 82.0 % 3.6 % (1) For the three and nine months ended September 30, 2017 , the Company transferred assets of approximately $0.6 billion and $3.6 billion from Level 1 to Level 2, primarily related to foreign government securities and equity securities not traded in active markets. During the three and nine months ended September 30, 2017 , the Company transferred assets of approximately $0.9 billion and $3.1 billion from Level 2 to Level 1, primarily related to foreign government bonds traded with sufficient frequency to constitute an active market. For the three and nine months ended September 30, 2017 , the Company transferred liabilities of approximately $0.2 billion and $0.3 billion from Level 1 to Level 2. During the three and nine months ended September 30, 2017 , the Company transferred liabilities of approximately $0.1 billion and $0.2 billion from Level 2 to Level 1. (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 21 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 $46,381 million gross cash collateral paid, of which $32,390 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 $17 million of gross cash collateral paid, all of which 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 $53,724 million of gross cash collateral received, of which $37,876 million was used to offset trading derivative assets. (9) Reflects the net amount of $1,014 million of gross cash collateral received, of which $1,005 million was used to offset non-trading derivative assets. 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 $ 16,368 $ 4,811 $ 1 $ 21,180 $ — $ 21,180 State and municipal — 3,780 296 4,076 — 4,076 Foreign government 32,164 17,492 40 49,696 — 49,696 Corporate 424 14,199 324 14,947 — 14,947 Equity securities 45,056 5,260 127 50,443 — 50,443 Asset-backed securities — 892 1,868 2,760 — 2,760 Other trading assets (3) — 9,466 2,814 12,280 — 12,280 Total trading non-derivative assets $ 94,012 $ 79,909 $ 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 Table continues on the next page. 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 $ 276,532 $ 998,387 $ 19,526 $ 1,305,641 $ (606,943 ) $ 698,698 Total as a percentage of gross assets (7) 21.4 % 77.1 % 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 67,429 12,184 1,177 80,790 — 80,790 Other trading liabilities — 1,827 1 1,828 — 1,828 Total trading liabilities $ 67,429 $ 14,011 $ 1,178 $ 82,618 $ — $ 82,618 Trading account 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 ) Non-trading derivatives and other financial liabilities measured on a recurring basis $ 9,300 $ 1,540 $ 8 $ 10,849 $ (53 ) $ 10,796 Total liabilities $ 79,290 $ 705,579 $ 22,619 $ 823,220 $ (609,550 ) $ 213,670 Total as a percentage of gross liabilities (7) 9.8 % 87.4 % 2.8 % (1) In 2016, the Company transferred assets of approximately $2.6 billion from Level 1 to Level 2, 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, 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 21 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 derivative assets. Changes in Level 3 Fair Value Category The following tables present the changes in the Level 3 fair value category for the three and nine months ended September 30, 2017 and 2016 . The gains and losses presented below include changes in the fair value related to both observable and unobservable inputs. The Company often hedges positions with offsetting positions that are classified in a different level. For example, the gains and losses for assets and liabilities in the Level 3 category presented in the tables below do not reflect the effect of offsetting losses and gains on hedging instruments that may be classified in the Level 1 or Level 2 categories. In addition, the Company hedges items classified in the Level 3 category with instruments also classified in Level 3 of the fair value hierarchy. 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 Jun. 30, 2017 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2017 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,002 $ (338 ) $ — $ — $ — $ — $ — $ — $ — $ 664 $ (338 ) Trading non-derivative assets Trading mortgage- backed securities U.S. government-sponsored agency guaranteed 204 — — 75 (21 ) 174 — (123 ) — 309 — Residential 327 24 — 41 (9 ) 39 — (71 ) — 351 12 Commercial 318 10 — 22 (17 ) 11 — (232 ) — 112 5 Total trading mortgage- backed securities $ 849 $ 34 $ — $ 138 $ (47 ) $ 224 $ — $ (426 ) $ — $ 772 $ 17 U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 284 (2 ) — — — 49 — (61 ) — 270 (1 ) Foreign government 108 (5 ) — 4 (114 ) 161 — (59 ) — 95 (2 ) Corporate 401 105 — 16 (11 ) 148 — (268 ) — 391 103 Equity securities 240 183 — 3 (41 ) 29 — (178 ) — 236 6 Asset-backed securities 1,570 114 — 5 (6 ) 481 — (460 ) — 1,704 26 Other trading assets 1,803 (38 ) — 38 (607 ) 1,349 4 (394 ) (4 ) 2,151 29 Total trading non- derivative assets $ 5,255 $ 391 $ — $ 204 $ (826 ) $ 2,441 $ 4 $ (1,846 ) $ (4 ) $ 5,619 $ 178 Trading derivatives, net (4) Interest rate contracts $ (288 ) $ 196 $ — $ 4 $ (4 ) $ 25 $ — $ (20 ) $ (114 ) $ (201 ) $ 120 Foreign exchange contracts 184 (92 ) — 1 (4 ) (6 ) — (3 ) 68 148 (92 ) Equity contracts (1,647 ) 201 — (52 ) (34 ) 31 — (126 ) (221 ) (1,848 ) (10 ) Commodity contracts (2,024 ) (248 ) — (29 ) (10 ) — — (3 ) (25 ) (2,339 ) (255 ) Credit derivatives (1,339 ) (150 ) — 25 115 7 — — 401 (941 ) (185 ) Total trading derivatives, net (4) $ (5,114 ) $ (93 ) $ — $ (51 ) $ 63 $ 57 $ — $ (152 ) $ 109 $ (5,181 ) $ (422 ) Table continues on the next page. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Jun. 30, 2017 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2017 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 50 $ — $ 12 $ — $ (5 ) $ — $ — $ — $ — $ 57 $ 28 Residential — — — — — — — — — — — Commercial — — — 3 — — — — — 3 — Total investment mortgage-backed securities $ 50 $ — $ 12 $ 3 $ (5 ) $ — $ — $ — $ — $ 60 $ 28 U.S. Treasury and federal agency securities $ 1 $ — $ — $ — $ — $ — $ — $ (1 ) $ — $ — $ — State and municipal 1,285 — (2 ) 21 (3 ) 16 — (45 ) — 1,272 17 Foreign government 358 — (58 ) — (18 ) 122 — (103 ) — 301 (7 ) Corporate 156 — 146 10 (2 ) 41 — (231 ) — 120 — Equity securities 9 — (1 ) — — — — (5 ) — 3 — Asset-backed securities 1,028 — (280 ) 2 (7 ) 504 — (417 ) — 830 (134 ) Other debt securities 10 — — — — — — — — 10 — Non-marketable equity securities 939 — (61 ) — — 1 — (1 ) (49 ) 829 (18 ) Total investments $ 3,836 $ — $ (244 ) $ 36 $ (35 ) $ 684 $ — $ (803 ) $ (49 ) $ 3,425 $ (114 ) Loans $ 577 $ — $ 73 $ — $ — $ 131 $ — $ (236 ) $ (1 ) $ 544 $ 264 Mortgage servicing rights 560 — (6 ) — — — 19 — (20 ) 553 3 Other financial assets measured on a recurring basis 17 — 13 — — 1 43 (4 ) (56 ) 14 17 Liabilities Interest-bearing deposits $ 300 $ — $ (2 ) $ — $ — $ — $ — $ — $ (2 ) $ 300 $ 6 Federal funds purchased and securities loaned or sold under agreements to repurchase 807 (1 ) — — — — — — (43 ) 765 4 Trading account liabilities Securities sold, not yet purchased 1,143 496 — 5 (10 ) — — 88 (46 ) 684 24 Other trading liabilities — — — — — — — — — — — Short-term borrowings 29 (13 ) — 3 (1 ) — 12 — — 56 7 Long-term debt 11,831 1,057 — 181 (490 ) — 419 — 437 11,321 716 Other financial liabilities measured on a recurring basis 2 — — — — — 1 — (1 ) 2 (1 ) (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 September 30, 2017 . (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, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2017 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,496 $ (340 ) $ — $ — $ (491 ) $ — $ — $ — $ (1 ) $ 664 $ — Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 176 4 — 154 (86 ) 438 — (377 ) — 309 1 Residential 399 61 — 88 (58 ) 105 — (244 ) — 351 35 Commercial 206 7 — 66 (46 ) 445 — (566 ) — 112 (5 ) Total trading mortgage-backed securities $ 781 $ 72 $ — $ 308 $ (190 ) $ 988 $ — $ (1,187 ) $ — $ 772 $ 31 U.S. Treasury and federal agency securities $ 1 $ — $ — $ — $ — $ — $ — $ (1 ) $ — $ — $ — State and municipal 296 3 — 24 (48 ) 137 — (142 ) — 270 (1 ) Foreign government 40 2 — 88 (204 ) 288 — (119 ) — 95 (1 ) Corporate 324 320 — 132 (84 ) 424 — (725 ) — 391 167 Equity securities 127 212 — 135 (54 ) 38 — (222 ) — 236 20 Asset-backed securities 1,868 251 — 28 (87 ) 1,185 — (1,541 ) — 1,704 34 Other trading assets 2,814 (88 ) — 470 (1,381 ) 2,002 5 (1,652 ) (19 ) 2,151 29 Total trading non-derivative assets $ 6,251 $ 772 $ — $ 1,185 $ (2,048 ) $ 5,062 $ 5 $ (5,589 ) $ (19 ) $ 5,619 $ 279 Trading derivatives, net (4) Interest rate contracts $ (663 ) $ 4 $ — $ (24 ) $ 647 $ 90 $ — $ (225 ) $ (30 ) $ (201 ) $ 65 Foreign exchange contracts 413 (389 ) — 54 (63 ) 32 — (37 ) 138 148 (134 ) Equity contracts (1,557 ) 98 — (34 ) (8 ) 180 — (263 ) (264 ) (1,848 ) (22 ) Commodity contracts (1,945 ) (576 ) — 29 39 — — (3 ) 117 (2,339 ) (255 ) Credit derivatives (1,001 ) (535 ) — (43 ) 91 5 — 2 540 (941 ) (197 ) Total trading derivatives, net (4) $ (4,753 ) $ (1,398 ) $ — $ (18 ) $ 706 $ 307 $ — $ (526 ) $ 501 $ (5,181 ) $ (543 ) Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 101 $ — $ 15 $ 1 $ (60 ) $ — $ — $ — $ — $ 57 $ 30 Residential 50 — 2 — (47 ) — — (5 ) — — — Commercial — — — 3 — 8 — (8 ) — 3 — Total investment mortgage-backed securities $ 151 $ — $ 17 $ 4 $ (107 ) $ 8 $ — $ (13 ) $ — $ 60 $ 30 U.S. Treasury and federal agency securities $ 2 $ — $ — $ — $ — $ — $ — $ (2 ) $ — $ — $ — State and municipal 1,211 — 37 70 (36 ) 92 — (102 ) — 1,272 35 Foreign government 186 — (47 ) 2 (37 ) 455 — (258 ) — 301 (5 ) Corporate 311 — 11 74 (6 ) 224 — (494 ) — 120 — Equity securities 9 — (1 ) — — — — (5 ) — 3 — Asset-backed securities 660 — (98 ) 23 (20 ) 864 — (599 ) — 830 (134 ) Other debt securities — — — — — 21 — (11 ) — 10 — Non-marketable equity securities 1,331 — (124 ) 2 — 10 — (228 ) (162 ) 829 49 Total investments $ 3,861 $ — $ (205 ) $ 175 $ (206 ) $ 1,674 $ — $ (1,712 ) $ (162 ) $ 3,425 $ (25 ) Table continues on the next page. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2017 Loans $ 568 $ — $ 57 $ 80 $ (16 ) $ 173 $ — $ (312 ) $ (6 ) $ 544 $ 266 Mortgage servicing rights 1,564 — 50 — — — 75 (1,046 ) (90 ) 553 (40 ) Other financial assets measured on a recurring basis 34 — (147 ) 3 (8 ) 1 303 (8 ) (164 ) 14 (68 ) Liabilities Interest-bearing deposits $ 293 $ — $ 9 $ 40 $ — $ — $ — $ — $ (24 ) $ 300 $ 6 Federal funds purchased and securities loaned or sold under agreements to repurchase 849 7 — — — — — — (77 ) 765 4 Trading account liabilities Securities sold, not yet purchased 1,177 490 — 18 (53 ) — — 265 (233 ) 684 24 Other trading liabilities — — — — — — — — — — — Short-term borrowings 42 18 — 4 (1 ) — 31 — (2 ) 56 7 Long-term debt 9,744 456 — 702 (1,457 ) — 2,701 — 87 11,321 708 Other financial liabilities measured on a recurring basis 8 — — — — — 3 (1 ) (8 ) 2 (1 ) (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 September 30, 2017. (4) Total Level 3 derivative assets and liabilities have been netted in these tables for presentation purposes only. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Jun. 30, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,819 $ (6 ) $ — $ — $ — $ 5 $ — $ — $ (505 ) $ 1,313 $ (3 ) Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 730 1 — 67 (387 ) 96 — (286 ) 7 228 — Residential 801 116 — 5 (66 ) 18 — (433 ) — 441 (58 ) Commercial 390 2 — 1 (107 ) 309 — (151 ) — 444 6 Total trading mortgage-backed securities $ 1,921 $ 119 $ — $ 73 $ (560 ) $ 423 $ — $ (870 ) $ 7 $ 1,113 $ (52 ) U.S. Treasury and federal agency securities $ 3 $ — $ — $ — $ — $ — $ — $ (2 ) $ — $ 1 $ — State and municipal 117 18 — 118 (37 ) 56 — (115 ) — 157 (1 ) Foreign government 81 (19 ) — — — 24 — (23 ) — 63 1 Corporate 405 39 — 49 (26 ) 414 — (208 ) 12 685 (31 ) Equity securities 3,970 348 — 12 (811 ) 102 — (61 ) — 3,560 (371 ) Asset-backed securities 2,670 47 — 38 (42 ) 783 — (747 ) — 2,749 (58 ) Other trading assets 2,839 12 — 296 (897 ) 966 9 (628 ) (17 ) 2,580 (63 ) Total trading non-derivative assets $ 12,006 $ 564 $ — $ 586 $ (2,373 ) $ 2,768 $ 9 $ (2,654 ) $ 2 $ 10,908 $ (575 ) Trading derivatives, net (4) Interest rate contracts $ (374 ) $ (82 ) $ — $ (59 ) $ 77 $ 5 $ — $ (37 ) $ (93 ) $ (563 ) $ (143 ) Foreign exchange contracts (29 ) 10 — 69 (13 ) 52 — (50 ) 50 89 149 Equity contracts (1,071 ) 29 — 14 123 17 — (28 ) (51 ) (967 ) (189 ) Commodity contracts (2,017 ) (76 ) — (379 ) 74 3 — 5 91 (2,299 ) (285 ) Credit derivatives (754 ) (651 ) — 32 26 (4 ) — (35 ) 367 (1,019 ) 450 Total trading derivatives, net (4) $ (4,245 ) $ (770 ) $ — $ (323 ) $ 287 $ 73 $ — $ (145 ) $ 364 $ (4,759 ) $ (18 ) Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 94 $ — $ (4 ) $ 3 $ (10 ) $ 6 $ — $ — $ — $ 89 $ (1 ) Residential 25 — 1 49 — 1 — (23 ) — 53 — Commercial 5 — (1 ) — (4 ) — — — — — — Total investment mortgage-backed securities $ 124 $ — $ (4 ) $ 52 $ (14 ) $ 7 $ — $ (23 ) $ — $ 142 $ (1 ) U.S. Treasury and federal agency securities $ 3 $ — $ — $ — $ — $ — $ — $ (1 ) $ — $ 2 $ — State and municipal 2,016 — (54 ) 5 (338 ) 60 — (33 ) — 1,656 40 Foreign government 141 — (14 ) 5 — 42 — (29 ) — 145 (5 ) Corporate 460 — 42 1 (18 ) 412 — (8 ) (365 ) 524 (1 ) Equity securities 128 — 11 — — — — (129 ) — 10 — Asset-backed securities 597 — (88 ) 3 (25 ) 121 — (7 ) 81 682 88 Other debt securities 5 — — 10 — 1 — (5 ) — 11 — Non-marketable equity securities 1,139 — 54 53 (23 ) 1 — (14 ) (29 ) 1,181 (9 ) Total investments $ 4,613 $ — $ (53 ) $ 129 $ (418 ) $ 644 $ — $ (249 ) $ (313 ) $ 4,353 $ 112 Net realized/unrealized Transfers Unrealized (3) In millions of dollars Jun. 30, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2016 Loans $ 1,234 $ — $ 89 $ 24 $ (196 ) $ 93 $ — $ (137 ) $ (25 ) $ 1,082 $ (179 ) Mortgage servicing rights 1,324 — 13 — — — 43 (32 ) (78 ) 1,270 15 Other financial assets measured on a recurring basis 111 — 31 1 (41 ) 1 72 (4 ) (105 ) 66 (69 ) Liabilities Interest-bearing deposits $ 433 $ — $ 41 $ — $ (100 ) $ — $ — $ — $ (32 ) $ 260 $ 42 Federal funds purchased and securities loaned or sold under agreements to repurchase 1,107 10 — — (150 ) — — 11 (35 ) 923 8 Trading account liabilities Securities sold, not yet purchased 12 (30 ) — 21 (42 ) (9 ) — 142 5 159 (30 ) Other Trading Liabilities — — — 1 — — — — — 1 — Short-term borrowings 53 (9 ) — 1 (32 ) — 15 — (14 ) 32 2 Long-term debt 9,138 (191 ) — 947 (1,550 ) — 1,719 — (1,263 ) 9,182 (191 ) Other financial liabilities measured on a recurring basis 5 — (26 ) 2 — (1 ) — — — 32 (2 ) Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2015 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,337 $ 2 $ — $ — $ (28 ) $ 508 $ — $ — $ (506 ) $ 1,313 $ 3 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 744 13 — 485 (969 ) 857 — (920 ) 18 228 4 Residential 1,326 104 — 134 (153 ) 275 — (1,239 ) (6 ) 441 23 Commercial 517 15 — 180 (209 ) 661 — (720 ) — 444 (23 ) Total trading mortgage-backed securities $ 2,587 $ 132 $ — $ 799 $ (1,331 ) $ 1,793 $ — $ (2,879 ) $ 12 $ 1,113 $ 4 U.S. Treasury and federal agency securities $ 1 $ — $ — $ 2 $ — $ — $ — $ (2 ) $ — $ 1 $ — State and municipal 351 26 — 136 (253 ) 224 — (327 ) — 157 — Foreign government 197 (27 ) — 2 (17 ) 99 — (191 ) — 63 (2 ) Corporate 376 323 — 129 (102 ) 748 — (796 ) 7 685 58 Equity securities 3,684 (187 ) — 279 (871 ) 851 — (196 ) — 3,560 (125 ) Asset-backed securities 2,739 181 — 195 (237 ) 1,969 — (2,098 ) — 2,749 87 Other trading assets 2,483 (104 ) — 1,754 (2,379 ) 2,323 7 (1,468 ) (36 ) 2,580 136 Total trading non-derivative assets $ 12,418 $ 344 $ — $ 3,296 $ (5,190 ) $ 8,007 $ 7 $ (7,957 ) $ (17 ) $ 10,908 $ 158 Trading derivatives, net (4) Interest rate contracts $ (495 ) $ (408 ) $ — $ 250 $ 116 $ 147 $ (18 ) $ (140 ) $ (15 ) $ (563 ) $ 84 Foreign exchange contracts 620 (667 ) — 73 (73 ) 158 — (141 ) 119 89 (428 ) Equity contracts (800 ) 137 — 78 (305 ) 63 38 (99 ) (79 ) (967 ) 191 Commodity contracts (1,861 ) (357 ) — (428 ) 48 359 — (347 ) 287 (2,299 ) 11 Credit derivatives 307 (1,803 ) — (82 ) 3 38 — (35 ) 553 (1,019 ) (1,272 ) Total trading derivatives, net (4) $ (2,229 ) $ (3,098 ) $ — $ (109 ) $ (211 ) $ 765 $ 20 $ (762 ) $ 865 $ (4,759 ) $ (1,414 ) Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 139 $ — $ (29 ) $ 15 $ (72 ) $ 46 $ — $ (9 ) $ (1 ) $ 89 $ 49 Residential 4 — 2 49 — 26 — (28 ) — 53 1 Commercial 2 — (1 ) 6 (7 ) — — — — — — Total investment mortgage-backed securities $ 145 $ — $ (28 ) $ 70 $ (79 ) $ 72 $ — $ (37 ) $ (1 ) $ 142 $ 50 U.S. Treasury and federal agency securities $ 4 $ — $ — $ — $ — $ — $ — $ (2 ) $ — $ 2 $ — State and municipal 2,192 — 108 396 (1,121 ) 300 — (219 ) — 1,656 45 Foreign government 260 — 5 38 — 145 — (300 ) (3 ) 145 1 Corporate 603 — 87 6 (63 ) 506 — (250 ) (365 ) 524 1 Equity securities 124 — 11 4 — — — (129 ) — 10 — Asset-backed securities 596 — (53 ) 3 (48 ) 325 — (222 ) 81 682 (35 ) Other debt securities — — — 10 — 6 — (5 ) — 11 — Non-marketable equity securities 1,135 — 78 104 (23 ) 19 — (14 ) (118 ) 1,181 29 Total investments $ 5,059 $ — $ 208 $ 631 $ (1,334 ) $ 1,373 $ — $ (1,178 ) $ (406 ) $ 4,353 $ 91 Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2015 Principal

FAIR VALUE ELECTIONS

FAIR VALUE ELECTIONS	9 Months Ended
	Sep. 30, 2017
Fair Value, Option, Aggregate Differences [Abstract]
FAIR VALUE ELECTIONS	FAIR VALUE ELECTIONS The Company 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. The Company has elected fair value accounting for its mortgage servicing rights. See Note 18 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) Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell—selected portfolios $ (17 ) $ (54 ) $ (108 ) $ (7 ) Trading account assets 581 571 1,243 509 Investments — (4 ) (3 ) (25 ) Loans Certain corporate loans (1) (61 ) 5 (42 ) 65 Certain consumer loans (1) 1 1 3 — Total loans $ (60 ) $ 6 $ (39 ) $ 65 Other assets MSRs $ (6 ) $ 13 $ 50 $ (349 ) Certain mortgage loans held-for-sale (2) 34 100 115 271 Other assets — 6 — 376 Total other assets $ 28 $ 119 $ 165 $ 298 Total assets $ 532 $ 638 $ 1,258 $ 840 Liabilities Interest-bearing deposits $ (16 ) $ (16 ) $ (60 ) $ (84 ) Federal funds purchased and securities loaned or sold under agreements to repurchase—selected portfolios 97 32 183 24 Trading account liabilities 19 4 70 101 Short-term borrowings (30 ) (173 ) (110 ) (207 ) Long-term debt (198 ) (305 ) (669 ) (845 ) Total liabilities $ (128 ) $ (458 ) $ (586 ) $ (1,011 ) (1) Includes mortgage loans held by consolidated mortgage loan securitization VIEs. (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. Effective January 1, 2016, changes in fair value of fair value option liabilities related to changes in Citigroup’s own credit spreads (DVA) are reflected as a component of AOCI; previously these amounts were recognized in Citigroup’s Revenues and Net income along with all other changes in fair value. See Note 1 to the Consolidated Financial Statements for additional information. 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 the Company’s credit spreads. The estimated change in the fair value of these liabilities due to such changes in the Company’s own credit spread (or instrument-specific credit risk) was a loss of $195 million and $ 319 million for the three months ended September 30, 2017 and 2016 , and a loss of $422 million and a gain of $8 million for the nine months ended September 30, 2017 and 2016, respectively. Changes in fair value resulting from changes in instrument-specific credit risk were estimated by incorporating the Company’s current credit spreads observable in the bond market into the relevant valuation technique used to value each liability as described above. 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 The Company 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 Citigroup 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 Citigroup’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 the Company pays the total return on the underlying loans to a third party. Citigroup 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 the Company. The following table provides information about certain credit products carried at fair value: September 30, 2017 December 31, 2016 In millions of dollars Trading assets Loans Trading assets Loans Carrying amount reported on the Consolidated Balance Sheet $ 8,926 $ 4,308 $ 9,824 $ 3,486 Aggregate unpaid principal balance in excess of fair value 518 82 758 18 Balance of non-accrual loans or loans more than 90 days past due — 1 — 1 Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — — — 1 In addition to the amounts reported above, $ 653 million and $ 1,828 million of unfunded commitments related to certain credit products selected for fair value accounting were outstanding as of September 30, 2017 and December 31, 2016 , respectively. Changes in the fair value of funded and unfunded credit products are classified in Principal transactions in the Company’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 nine months ended September 30, 2017 and 2016 due to instrument-specific credit risk totaled to a gain of $ 57 million and $ 83 million , respectively. Certain Investments in Unallocated Precious Metals Citigroup 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. Citigroup elects the fair value option for the debt host contract, and reports the debt host contract within Trading account assets on the Company’s Consolidated Balance Sheet. The total carrying amount of debt host contracts across unallocated precious metals accounts was approximately $ 0.8 billion and $ 0.6 billion at September 30, 2017 and December 31, 2016 , 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 September 30, 2017 , there were approximately $ 14.4 billion and $ 8.8 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 Citigroup invests in private equity and real estate ventures for the purpose of earning investment returns and for capital appreciation. The Company 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 Citigroup’s Consolidated Balance Sheet. Changes in the fair values of these investments are classified in Other revenue in the Company’s Consolidated Statement of Income. Citigroup 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 Citigroup’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) Citigroup 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. The Company 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 September 30, December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 448 $ 915 Aggregate fair value in excess of unpaid principal balance 15 8 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 the Company’s Consolidated Statement of Income. There was no net change in fair value during the nine months ended September 30, 2017 and 2016 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 The Company 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. The Company 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 the Company’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 September 30, 2017 December 31, 2016 Interest rate linked $ 13.1 $ 10.6 Foreign exchange linked 0.3 0.2 Equity linked 11.9 12.3 Commodity linked 1.2 0.3 Credit linked 2.3 0.9 Total $ 28.8 $ 24.3 Prior to 2016, the total change in the fair value of these structured liabilities was reported in Principal transactions in the Company’s Consolidated Statement of Income. Beginning in the first quarter of 2016, the portion of the changes in fair value attributable to changes in Citigroup’s own credit spreads (DVA) is 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 The Company has elected the fair value option for certain non-structured liabilities with fixed and floating interest rates. The Company 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 the Company’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 the Company’s Consolidated Statement of Income. Beginning in the first quarter of 2016, the portion of the changes in fair value attributable to changes in Citigroup’s own credit spreads (DVA) is 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 September 30, 2017 December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 30,826 $ 26,254 Aggregate unpaid principal balance in excess of (less than) fair value 12 (128 ) The following table provides information about short-term borrowings carried at fair value: In millions of dollars September 30, 2017 December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 4,827 $ 2,700 Aggregate unpaid principal balance in excess of (less than) fair value 21 (61 )

GUARANTEES AND COMMITMENTS

GUARANTEES AND COMMITMENTS	9 Months Ended
	Sep. 30, 2017
Pledged Assets, Collateral, Guarantees and Commitments [Abstract]
GUARANTEES AND COMMITMENTS	GUARANTEES AND COMMITMENTS 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. For additional information regarding Citi’s guarantees and indemnifications included in the tables below, as well as its other guarantees and indemnifications excluded from the tables below, see Note 26 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. The following tables present information about Citi’s guarantees at September 30, 2017 and December 31, 2016 : Maximum potential amount of future payments In billions of dollars at September 30, 2017 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 $ 27.0 $ 66.2 $ 93.2 $ 166 Performance guarantees 8.0 3.0 11.0 20 Derivative instruments considered to be guarantees 13.8 86.7 100.5 676 Loans sold with recourse — 0.2 0.2 9 Securities lending indemnifications (1) 106.4 — 106.4 — Credit card merchant processing (1)(2) 82.6 — 82.6 — Credit card arrangements with partners 0.1 1.3 1.4 205 Custody indemnifications and other — 54.6 54.6 59 Total $ 237.9 $ 212.0 $ 449.9 $ 1,135 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 (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 September 30, 2017 and December 31, 2016 , this maximum potential exposure was estimated to be $83 billion and $86 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. 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 $72 million and $107 million at September 30, 2017 and December 31, 2016 , respectively, and these amounts are included in Other liabilities on the Consolidated Balance Sheet. 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. 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 September 30, 2017 and December 31, 2016, the actual and estimated losses incurred and the carrying value of Citi’s obligations related to these programs were immaterial. 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 September 30, 2017 or December 31, 2016 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 $7.4 billion at September 30, 2017 , compared to $7.0 billion at December 31, 2016 ) 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 September 30, 2017 and December 31, 2016 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 parties (CCP) for clients that need to clear exchange-traded and over-the-counter (OTC) derivatives contracts with CCPs. 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 19 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 . 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 $10.6 billion and $9.4 billion as of September 30, 2017 and December 31, 2016 , 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 nonperformance 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 September 30, 2017 and December 31, 2016 , the total carrying amounts of the liabilities related to the guarantees and indemnifications included in the tables above amounted to approximately $1.1 billion and $1.2 billion 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 $65 billion and $48 billion at September 30, 2017 and December 31, 2016 , respectively. Securities and other marketable assets held as collateral amounted to $53 billion and $41 billion at September 30, 2017 and December 31, 2016 , 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 at both September 30, 2017 and December 31, 2016 . 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 Presented in the tables below are the maximum potential amounts of future payments that are classified based upon internal and external credit ratings. 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 September 30, 2017 Investment grade Non-investment grade Not rated Total Financial standby letters of credit $ 65.9 $ 13.2 $ 14.1 $ 93.2 Performance guarantees 7.2 3.0 0.8 11.0 Derivative instruments deemed to be guarantees — — 100.5 100.5 Loans sold with recourse — — 0.2 0.2 Securities lending indemnifications — — 106.4 106.4 Credit card merchant processing — — 82.6 82.6 Credit card arrangements with partners — — 1.4 1.4 Custody indemnifications and other 54.3 0.3 — 54.6 Total $ 127.4 $ 16.5 $ 306.0 $ 449.9 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 Credit Commitments and Lines of Credit The table below summarizes Citigroup’s credit commitments: In millions of dollars U.S. Outside of U.S. September 30, December 31, 2016 Commercial and similar letters of credit $ 756 $ 4,297 $ 5,053 $ 5,736 One- to four-family residential mortgages 1,352 1,831 3,183 2,838 Revolving open-end loans secured by one- to four-family residential properties 11,137 1,508 12,645 13,405 Commercial real estate, construction and land development 9,166 1,973 11,139 10,781 Credit card lines 579,285 100,624 679,909 664,335 Commercial and other consumer loan commitments 167,736 95,939 263,675 259,934 Other commitments and contingencies 2,115 1,325 3,440 3,202 Total $ 771,547 $ 207,497 $ 979,044 $ 960,231 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. Other commitments and contingencies Other commitments and contingencies include all other transactions related to commitments and contingencies not reported on the lines above. Unsettled reverse repurchase and securities lending agreements and unsettled repurchase and securities borrowing agreements In addition, in the normal course of business, Citigroup enters into reverse repurchase and securities borrowing agreements, as well as repurchase and securities lending agreements, which settle at a future date. At September 30, 2017, and December 31, 2016, Citigroup had $44.8 billion and $43.1 billion of unsettled reverse repurchase and securities borrowing agreements, respectively, and $23.9 billion and $14.9 billion of unsettled repurchase and securities lending agreements, respectively. For a further discussion of securities purchased under agreements to resell and securities borrowed, and securities sold under agreements to repurchase and securities loaned, including the Company’s policy for offsetting repurchase and reverse repurchase agreements, see Note 10.

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The following information supplements and amends, as applicable, the disclosures in Note 23 to the Consolidated Financial Statements of each of Citigroup’s First Quarter of 2017 Form 10-Q and Second Quarter of 2017 Form 10-Q and Note 27 to the Consolidated Financial Statements of Citigroup’s 2016 Annual Report on Form 10-K. For purposes of this Note, Citigroup, its affiliates and subsidiaries and current and former officers, directors and employees, are sometimes collectively referred to as Citigroup and Related Parties. 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. 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. If Citigroup has not accrued for a matter because the matter does not meet the criteria for accrual (as set forth above), or Citigroup believes an exposure to loss exists in excess of the amount accrued for a particular matter, in each case assuming a material loss is reasonably possible, Citigroup discloses the matter. In addition, for such matters, Citigroup discloses an estimate of the aggregate reasonably possible loss or range of loss in excess of the amounts accrued for those matters as to which an estimate can be made. At September 30, 2017, Citigroup’s estimate of the reasonably possible unaccrued loss for these matters was materially unchanged from the estimate of approximately $1.5 billion in the aggregate as of June 30, 2017. 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, Citigroup may have only preliminary, incomplete or inaccurate information about the facts underlying the claim; 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 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 estimates 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. 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. For further information on ASC 450 and Citigroup's accounting and disclosure framework for contingencies, including for litigation and regulatory matters disclosed herein, see Note 27 to the Consolidated Financial Statements of Citigroup’s 2016 Annual Report on Form 10-K. Credit Crisis-Related Litigation and Other Matters Mortgage-Related Litigation and Other Matters Mortgage-Backed Securities Trustee Actions : On July 28, 2017, Citibank filed an appeal with the New York State Supreme Court Appellate Division, First Department, appealing the portions of the June 27, 2017 New York State Supreme Court decision in FIXED INCOME SHARES: SERIES M, ET AL. v. CITIBANK, N.A. denying its motion to dismiss. Additional information concerning this action is publicly available in court filings under the docket number 653891/2015 (N.Y. Sup. Ct.) (Ramos, J.). Lehman Brothers Bankruptcy Proceedings On September 29, 2017, Lehman Brothers Holdings Inc. (LBHI) filed a motion for approval of a global settlement in LEHMAN BROTHERS HOLDINGS INC. ET AL. v. CITIBANK, N.A. ET AL. As part of the global settlement, Citibank will retain $350 million from LBHI’s deposit at Citibank and return to LBHI and its affiliates all of the remaining deposited funds. In addition, LBHI will withdraw its remaining objections to the bankruptcy claims filed by Citibank and its affiliates. 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.). Foreign Exchange Matters Antitrust and Other Litigation : On August 3, 2017, in NYPL v. JPMORGAN CHASE & CO., ET AL., the court ruled that plaintiffs sufficiently alleged in their proposed amended complaint that they suffered antitrust injury and are appropriate plaintiffs to bring the suit. On August 10, 2017, plaintiffs filed an amended complaint. On August 24, 2017, defendants filed a renewed motion to dismiss or to certify the court’s ruling for interlocutory appeal. 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 August 11, 2017, defendants filed a motion to dismiss plaintiffs’ consolidated amended complaints in CONTANT ET AL. v. BANK OF AMERICA CORPORATION ET AL. and LAVENDER ET AL. v. BANK OF AMERICA CORPORATION ET AL. Additional information concerning these actions is publicly available in court filings under the docket numbers 16 Civ. 7512 (S.D.N.Y.) (Schofield, J.), 17 Civ. 4392 (S.D.N.Y.) (Schofield, J.), and 17 Civ. 3139 (S.D.N.Y.) (Schofield, J.). On August 18, 2017, in NEGRETE v. CITIBANK, N.A., the parties stipulated to voluntary dismissal of plaintiffs’ sole remaining claim that was not dismissed in the court’s February 27, 2017 order. On September 7, 2017, plaintiffs filed a notice of appeal to the United States Court of Appeals for the Second Circuit. Additional information concerning this action is publicly available in court filings under the docket numbers 15 Civ. 7250 (S.D.N.Y.) (Sweet, J.) and 17-2783 (2d Cir.). On September 11, 2017, in ALPARI (US), LLC v. CITIGROUP INC. AND CITIBANK, N.A., plaintiff filed a notice of dismissal, dismissing its case against Citigroup and Citibank in its entirety without prejudice. The court approved the dismissal on September 12, 2017 and ordered the case closed. Additional information concerning this action is publicly available in court filings under the docket number 17 Civ. 5269 (S.D.N.Y.). Interbank Offered Rates-Related Litigation and Other Matters Antitrust and Other Litigation : On August 31, 2017, the court granted preliminary approval to a $130 million settlement with Citigroup and Citibank and the largest plaintiffs’ class in IN RE LIBOR-BASED FINANCIAL INSTRUMENTS ANTITRUST LITIGATION, which consists of investors who purchased over-the-counter (OTC) derivatives from USD LIBOR panel banks. On October 11, 2017, the second largest plaintiffs’ class, made up of investors who traded Eurodollar futures and options on exchanges, filed a motion for preliminary approval of settlements with certain defendants, including Citigroup and Citibank. Additional information concerning these actions and related actions and appeals is publicly available in court filings under the docket numbers 11 MD 2262 (S.D.N.Y.) (Buchwald, J.) and 17-1569 (2d Cir.). On August 18, 2017, in FRONTPOINT ASIAN EVENT DRIVEN FUND, LTD ET AL. v. CITIBANK, N.A. ET AL., the court granted in part the defendants’ motion to dismiss. The court dismissed all claims against foreign bank defendants, antitrust claims asserted by one of the two named plaintiffs, and all RICO, implied covenant, and unjust enrichment claims. The court allowed one antitrust claim to proceed against the U.S. bank defendants, including Citigroup and Citibank. Plaintiffs filed an amended complaint on September 18, 2017. On October 18, 2017, defendants filed a motion to dismiss the amended complaint. Additional information concerning this action is publicly available in court filings under the docket number 16 Civ. 5263 (S.D.N.Y.) (Hellerstein, J.). Sovereign Securities Matters Antitrust and Other Litigation : In IN RE TREASURY SECURITIES AUCTION ANTITRUST LITIGATION, pursuant to a court-ordered stipulation, plaintiffs will file a consolidated amended complaint by November 15, 2017. Additional information concerning this action is publicly available in court filings under the docket number 15 MD 2673 (S.D.N.Y.) (Gardephe, J.). On October 6, 2017, plaintiffs in IN RE SSA BONDS ANTITRUST LITIGATION filed a motion for leave to amend their complaint, along with a proposed second amended complaint. Additional information concerning this action is publicly available in court filings under the docket number 16 Civ. 03711 (S.D.N.Y.) (Ramos, J.). Settlement Payments Payments required in settlement agreements described above have been made or are covered by existing litigation accruals.

CONDENSED CONSOLIDATING FINANCI

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2017
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 three and nine months ended September 30, 2017 and 2016 , Condensed Consolidating Balance Sheet as of September 30, 2017 and December 31, 2016 and Condensed Consolidating Statement of Cash Flows for the nine months ended September 30, 2017 and 2016 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 Three Months Ended September 30, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 5,360 $ — $ — $ (5,360 ) $ — Interest revenue — 1,439 14,382 — 15,821 Interest revenue—intercompany 1,040 313 (1,353 ) — — Interest expense 1,195 642 2,542 — 4,379 Interest expense—intercompany 240 581 (821 ) — — Net interest revenue $ (395 ) $ 529 $ 11,308 $ — $ 11,442 Commissions and fees $ — $ 1,284 $ 1,647 $ — $ 2,931 Commissions and fees—intercompany — 13 (13 ) — — Principal transactions 610 688 872 — 2,170 Principal transactions—intercompany 168 (249 ) 81 — — Other income (860 ) 649 1,841 — 1,630 Other income—intercompany 33 (21 ) (12 ) — — Total non-interest revenues $ (49 ) $ 2,364 $ 4,416 $ — $ 6,731 Total revenues, net of interest expense $ 4,916 $ 2,893 $ 15,724 $ (5,360 ) $ 18,173 Provisions for credit losses and for benefits and claims $ — $ (1 ) $ 2,000 $ — $ 1,999 Operating expenses Compensation and benefits $ (3 ) $ 1,104 $ 4,203 $ — $ 5,304 Compensation and benefits—intercompany 46 — (46 ) — — Other operating (17 ) 457 4,427 — 4,867 Other operating—intercompany 8 517 (525 ) — — Total operating expenses $ 34 $ 2,078 $ 8,059 $ — $ 10,171 Equity in undistributed income of subsidiaries $ (1,015 ) $ — $ — $ 1,015 $ — Income (loss) from continuing operations before income taxes $ 3,867 $ 816 $ 5,665 $ (4,345 ) $ 6,003 Provision (benefit) for income taxes (266 ) 324 1,808 — 1,866 Income (loss) from continuing operations $ 4,133 $ 492 $ 3,857 $ (4,345 ) $ 4,137 Loss from discontinued operations, net of taxes — — (5 ) — (5 ) Net income before attribution of noncontrolling interests $ 4,133 $ 492 $ 3,852 $ (4,345 ) $ 4,132 Noncontrolling interests — — (1 ) — (1 ) Net income (loss) $ 4,133 $ 492 $ 3,853 $ (4,345 ) $ 4,133 Comprehensive income Add: Other comprehensive income (loss) $ 8 $ (84 ) $ (762 ) $ 846 $ 8 Total Citigroup comprehensive income (loss) $ 4,141 $ 408 $ 3,091 $ (3,499 ) $ 4,141 Add: Other comprehensive income attributable to noncontrolling interests $ — $ — $ 12 $ — $ 12 Add: Net income attributable to noncontrolling interests — — (1 ) — (1 ) Total comprehensive income (loss) $ 4,141 $ 408 $ 3,102 $ (3,499 ) $ 4,152 Condensed Consolidating Statements of Income and Comprehensive Income Three Months Ended September 30, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 4,000 $ — $ — $ (4,000 ) $ — Interest revenue 2 1,158 13,493 — 14,653 Interest revenue—intercompany 695 148 (843 ) — — Interest expense 1,102 345 1,727 — 3,174 Interest expense—intercompany 61 401 (462 ) — — Net interest revenue $ (466 ) $ 560 $ 11,385 $ — $ 11,479 Commissions and fees $ — $ 1,062 $ 1,582 $ — $ 2,644 Commissions and fees—intercompany — 63 (63 ) — — Principal transactions (1,103 ) 1,600 1,741 — 2,238 Principal transactions—intercompany 977 (470 ) (507 ) — — Other income 482 51 866 — 1,399 Other income—intercompany (501 ) 51 450 — — Total non-interest revenues $ (145 ) $ 2,357 $ 4,069 $ — $ 6,281 Total revenues, net of interest expense $ 3,389 $ 2,917 $ 15,454 $ (4,000 ) $ 17,760 Provisions for credit losses and for benefits and claims $ — $ — $ 1,736 $ — $ 1,736 Operating expenses Compensation and benefits $ 26 $ 1,150 $ 4,027 $ — $ 5,203 Compensation and benefits—intercompany 8 — (8 ) — — Other operating (103 ) 444 4,860 — 5,201 Other operating—intercompany 133 379 (512 ) — — Total operating expenses $ 64 $ 1,973 $ 8,367 $ — $ 10,404 Equity in undistributed income of subsidiaries $ 120 $ — $ — $ (120 ) $ — Income (loss) from continuing operations before income taxes $ 3,445 $ 944 $ 5,351 $ (4,120 ) $ 5,620 Provision (benefit) for income taxes (395 ) 345 1,783 — 1,733 Income (loss) from continuing operations $ 3,840 $ 599 $ 3,568 $ (4,120 ) $ 3,887 Loss from discontinued operations, net of taxes — — (30 ) — (30 ) Net income (loss) before attribution of noncontrolling interests $ 3,840 $ 599 $ 3,538 $ (4,120 ) $ 3,857 Noncontrolling interests — (9 ) 26 — 17 Net income (loss) $ 3,840 $ 608 $ 3,512 $ (4,120 ) $ 3,840 Comprehensive income Add: Other comprehensive income (loss) $ (1,078 ) $ (133 ) $ (1,003 ) $ 1,136 $ (1,078 ) Total Citigroup comprehensive income (loss) $ 2,762 $ 475 $ 2,509 $ (2,984 ) $ 2,762 Add: Other comprehensive income attributable to noncontrolling interests $ — $ — — $ 10 $ — $ 10 Add: Net income attributable to noncontrolling interests — (9 ) 26 — 17 Total comprehensive income (loss) $ 2,762 $ 466 $ 2,545 $ (2,984 ) $ 2,789 Condensed Consolidating Statements of Income and Comprehensive Income Nine Months Ended September 30, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 11,625 $ — $ — $ (11,625 ) $ — Interest revenue — 3,870 41,575 — 45,445 Interest revenue—intercompany 2,909 847 (3,756 ) — — Interest expense 3,549 1,584 6,848 — 11,981 Interest expense—intercompany 593 1,660 (2,253 ) — — Net interest revenue $ (1,233 ) $ 1,473 $ 33,224 $ — $ 33,464 Commissions and fees $ — $ 3,818 $ 4,809 $ — $ 8,627 Commissions and fees—intercompany (1 ) 123 (122 ) — — Principal transactions 1,569 2,692 3,493 — 7,754 Principal transactions—intercompany 768 (641 ) (127 ) — — Other income (2,500 ) 810 6,039 — 4,349 Other income—intercompany 71 6 (77 ) — — Total non-interest revenues $ (93 ) $ 6,808 $ 14,015 $ — $ 20,730 Total revenues, net of interest expense $ 10,299 $ 8,281 $ 47,239 $ (11,625 ) $ 54,194 Provisions for credit losses and for benefits and claims $ — $ — $ 5,378 $ — $ 5,378 Operating expenses Compensation and benefits $ (18 ) $ 3,578 $ 12,741 $ — $ 16,301 Compensation and benefits—intercompany 97 — (97 ) — — Other operating (333 ) 1,306 13,880 — 14,853 Other operating—intercompany (41 ) 1,487 (1,446 ) — — Total operating expenses $ (295 ) $ 6,371 $ 25,078 $ — $ 31,154 Equity in undistributed income of subsidiaries $ 755 $ — $ — $ (755 ) $ — Income (loss) from continuing operations before income taxes $ 11,349 $ 1,910 $ 16,783 $ (12,380 ) $ 17,662 Provision (benefit) for income taxes (746 ) 800 5,470 — 5,524 Income (loss) from continuing operations $ 12,095 $ 1,110 $ 11,313 $ (12,380 ) $ 12,138 Loss from discontinued operations, net of taxes — — (2 ) — (2 ) Net income (loss) before attribution of noncontrolling interests $ 12,095 $ 1,110 $ 11,311 $ (12,380 ) $ 12,136 Noncontrolling interests — — 41 — 41 Net income (loss) $ 12,095 $ 1,110 $ 11,270 $ (12,380 ) $ 12,095 Comprehensive income Add: Other comprehensive income (loss) $ 1,986 $ (142 ) $ (4,638 ) $ 4,780 $ 1,986 Total Citigroup comprehensive income (loss) $ 14,081 $ 968 $ 6,632 $ (7,600 ) $ 14,081 Add: other comprehensive income attributable to noncontrolling interests $ — $ — $ 82 $ — $ 82 Add: Net income attributable to noncontrolling interests — — 41 — 41 Total comprehensive income (loss) $ 14,081 $ 968 $ 6,755 $ (7,600 ) $ 14,204 Condensed Consolidating Statements of Income and Comprehensive Income Nine Months Ended September 30, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 9,700 $ — $ — $ (9,700 ) $ — Interest revenue 5 3,555 39,616 — 43,176 Interest revenue—intercompany 2,235 423 (2,658 ) — — Interest expense 3,266 1,110 4,858 — 9,234 Interest expense—intercompany 140 1,246 (1,386 ) — — Net interest revenue $ (1,166 ) $ 1,622 $ 33,486 $ — $ 33,942 Commissions and fees $ — $ 3,141 $ 4,691 $ — $ 7,832 Commissions and fees—intercompany (19 ) 33 (14 ) — — Principal transactions (1,498 ) 3,857 3,535 — 5,894 Principal transactions—intercompany 1,018 (1,513 ) 495 — — Other income (3,197 ) 178 8,214 — 5,195 Other income—intercompany 3,495 250 (3,745 ) — — Total non-interest revenues $ (201 ) $ 5,946 $ 13,176 $ — $ 18,921 Total revenues, net of interest expense $ 8,333 $ 7,568 $ 46,662 $ (9,700 ) $ 52,863 Provisions for credit losses and for benefits and claims $ — $ — $ 5,190 $ — $ 5,190 Operating expenses Compensation and benefits $ 18 $ 3,641 $ 12,329 $ — $ 15,988 Compensation and benefits—intercompany 34 — (34 ) — — Other operating 377 1,242 13,689 — 15,308 Other operating—intercompany 213 1,008 (1,221 ) — — Total operating expenses $ 642 $ 5,891 $ 24,763 $ — $ 31,296 Equity in undistributed income of subsidiaries $ 2,773 $ — $ — $ (2,773 ) $ — Income (loss) from continuing operations before income taxes $ 10,464 $ 1,677 $ 16,709 $ (12,473 ) $ 16,377 Provision (benefit) for income taxes (875 ) 539 5,271 — 4,935 Income (loss) from continuing operations $ 11,339 $ 1,138 $ 11,438 $ (12,473 ) $ 11,442 Loss from discontinued operations, net of taxes — — (55 ) — (55 ) Net income (loss) before attribution of noncontrolling interests $ 11,339 $ 1,138 $ 11,383 $ (12,473 ) $ 11,387 Noncontrolling interests — (10 ) 58 — 48 Net income (loss) $ 11,339 $ 1,148 $ 11,325 $ (12,473 ) $ 11,339 Comprehensive income Add: Other comprehensive income (loss) $ 2,166 $ (28 ) $ 171 $ (143 ) $ 2,166 Total Citigroup comprehensive income (loss) $ 13,505 $ 1,120 $ 11,496 $ (12,616 ) $ 13,505 Add: Other comprehensive income attributable to noncontrolling interests $ — $ — $ (13 ) $ — $ (13 ) Add: Net income attributable to noncontrolling interests — (10 ) 58 — 48 Total comprehensive income (loss) $ 13,505 $ 1,110 $ 11,541 $ (12,616 ) $ 13,540 Condensed Consolidating Balance Sheet September 30, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 728 $ 21,876 $ — $ 22,604 Cash and due from banks—intercompany 179 3,791 (3,970 ) — — Federal funds sold and resale agreements — 202,366 50,242 — 252,608 Federal funds sold and resale agreements—intercompany — 14,980 (14,980 ) — — Trading account assets — 137,196 121,711 — 258,907 Trading account assets—intercompany 215 1,208 (1,423 ) — — Investments 28 162 354,484 — 354,674 Loans, net of unearned income — 1,364 651,819 — 653,183 Loans, net of unearned income—intercompany — — — — — Allowance for loan losses — — (12,366 ) — (12,366 ) Total loans, net $ — $ 1,364 $ 639,453 $ — $ 640,817 Advances to subsidiaries $ 132,197 $ — $ (132,197 ) $ — $ — Investments in subsidiaries 229,142 — — (229,142 ) — Other assets (1) 24,032 58,665 276,826 — 359,523 Other assets—intercompany 15,541 49,032 (64,573 ) — — Total assets $ 401,334 $ 469,492 $ 1,247,449 $ (229,142 ) $ 1,889,133 Liabilities and equity Deposits $ — $ — $ 964,038 $ — $ 964,038 Deposits—intercompany — — — — — Federal funds purchased and securities loaned or sold — 135,520 25,762 — 161,282 Federal funds purchased and securities loaned or sold—intercompany — 19,127 (19,127 ) — — Trading account liabilities — 91,058 47,762 — 138,820 Trading account liabilities—intercompany 18 1,071 (1,089 ) — — Short-term borrowings 246 3,221 34,682 — 38,149 Short-term borrowings—intercompany — 63,197 (63,197 ) — — Long-term debt 151,914 17,758 63,001 — 232,673 Long-term debt—intercompany — 30,609 (30,609 ) — — Advances from subsidiaries 17,947 — (17,947 ) — — Other liabilities 2,790 62,950 59,809 — 125,549 Other liabilities—intercompany 785 11,281 (12,066 ) — — Stockholders’ equity 227,634 33,700 196,430 (229,142 ) 228,622 Total liabilities and equity $ 401,334 $ 469,492 $ 1,247,449 $ (229,142 ) $ 1,889,133 (1) Other assets for Citigroup parent company at September 30, 2017 included $ 17.8 billion of placements to Citibank and its branches, of which $ 16.0 billion had a remaining term of less than 30 days. 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 Statement of Cash Flows Nine Months Ended September 30, 2017 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 $ 15,381 $ (15,237 ) $ (3,449 ) $ — $ (3,305 ) Cash flows from investing activities of continuing operations Purchases of investments $ — $ — $ (151,362 ) $ — $ (151,362 ) Proceeds from sales of investments 132 — 89,592 — 89,724 Proceeds from maturities of investments — — 67,166 — 67,166 Change in deposits with banks — 10,972 (37,026 ) — (26,054 ) Change in loans — — (41,569 ) — (41,569 ) Proceeds from sales and securitizations of loans — — 7,019 — 7,019 Proceeds from significant disposals — — 3,411 — 3,411 Change in federal funds sold and resales — (8,840 ) (6,955 ) — (15,795 ) Changes in investments and advances—intercompany 13,269 (5,439 ) (7,830 ) — — Other investing activities — — (2,210 ) — (2,210 ) Net cash provided by (used in) investing activities of continuing operations $ 13,401 $ (3,307 ) $ (79,764 ) $ — $ (69,670 ) Cash flows from financing activities of continuing operations Dividends paid $ (2,639 ) $ — $ — $ — $ (2,639 ) Treasury stock acquired (9,071 ) — — — (9,071 ) Proceeds (repayments) from issuance of long-term debt, net 6,665 4,385 11,458 — 22,508 Proceeds (repayments) from issuance of long-term debt—intercompany, net — (1,300 ) 1,300 — — Change in deposits — — 34,632 — 34,632 Change in federal funds purchased and repos — 6,910 12,551 — 19,461 Change in short-term borrowings 44 1,865 5,539 — 7,448 Net change in short-term borrowings and other advances—intercompany (23,342 ) 6,573 16,769 — — Capital contributions from parent — (60 ) 60 — — Other financing activities (402 ) — — — (402 ) Net cash provided by (used in) financing activities of continuing operations $ (28,745 ) $ 18,373 $ 82,309 $ — $ 71,937 Effect of exchange rate changes on cash and due from banks $ — $ — $ 599 $ — $ 599 Change in cash and due from banks $ 37 $ (171 ) $ (305 ) $ — $ (439 ) Cash and due from banks at beginning of period 142 4,690 18,211 — 23,043 Cash and due from banks at end of period $ 179 $ 4,519 $ 17,906 $ — $ 22,604 Supplemental disclosure of cash flow information for continuing operations Cash paid (received) during the year for income taxes $ (772 ) $ 470 $ 3,016 $ — $ 2,714 Cash paid during the year for interest 3,319 3,175 5,110 — 11,604 Non-cash investing activities Transfers to loans HFS from loans $ — $ — $ 3,800 $ — $ 3,800 Transfers to OREO and other repossessed assets — — 85 — 85 Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2016 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 $ 16,685 $ 5,285 $ 6,364 $ — $ 28,334 Cash flows from investing activities of continuing operations Purchases of investments $ — $ — $ (155,804 ) $ — $ (155,804 ) Proceeds from sales of investments 229 — 98,943 — 99,172 Proceeds from maturities of investments 61 — 52,546 — 52,607 Change in deposits with banks — (1,464 ) (18,910 ) — (20,374 ) Change in loans — — (42,163 ) — (42,163 ) Proceeds from sales and securitizations of loans — — 12,676 — 12,676 Proceeds from significant disposals — — 265 — 265 Change in federal funds sold and resales — (12,398 ) (3,972 ) — (16,370 ) Changes in investments and advances—intercompany (14,378 ) (23 ) 14,401 — — Other investing activities 2,962 — (4,587 ) — (1,625 ) Net cash used in investing activities of continuing operations $ (11,126 ) $ (13,885 ) $ (46,605 ) $ — $ (71,616 ) Cash flows from financing activities of continuing operations Dividends paid $ (1,517 ) $ — $ — $ — $ (1,517 ) Issuance of preferred stock 2,498 — — — 2,498 Treasury stock acquired (5,167 ) — — — (5,167 ) Proceeds (repayments) from issuance of long-term debt, net 1,613 4,196 (2,806 ) — 3,003 Proceeds (repayments) from issuance of long-term debt—intercompany, net — (12,533 ) 12,533 — — Change in deposits — — 32,365 — 32,365 Change in federal funds purchased and repos — 12,251 (5,623 ) — 6,628 Change in short-term borrowings (163 ) 1,251 7,360 — 8,448 Net change in short-term borrowings and other advances—intercompany (2,503 ) (726 ) 3,229 — — Capital contributions from parent — 5,000 (5,000 ) — — Other financing activities (313 ) — — — (313 ) Net cash provided by (used in) financing activities of continuing operations $ (5,552 ) $ 9,439 $ 42,058 $ — $ 45,945 Effect of exchange rate changes on cash and due from banks $ — $ — $ (144 ) $ — $ (144 ) Change in cash and due from banks $ 7 $ 839 $ 1,673 $ — $ 2,519 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 $ 131 $ 2,834 $ 20,454 $ — $ 23,419 Supplemental disclosure of cash flow information for continuing operations Cash paid (refund) during the year for income taxes $ (265 ) $ 81 $ 3,039 $ — $ 2,855 Cash paid during the year for interest 3,402 2,378 3,980 — 9,760 Non-cash investing activities Transfers to loans HFS from loans $ — $ — $ 8,600 $ — $ 8,600 Transfers to OREO and other repossessed assets — — 138 — 138

BASIS OF PRESENTATION AND ACC33

BASIS OF PRESENTATION AND ACCOUNTING CHANGES (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Accounting Changes	ACCOUNTING CHANGES Premium Amortization on Purchased Callable Debt Securities In March 2017, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2017-08, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities , which amends the amortization period for certain purchased callable debt securities held at a premium. The ASU requires entities to amortize premiums on debt securities by the first call date when the securities have fixed and determinable call dates and prices. The scope of the ASU includes all accounting premiums, such as purchase premiums and cumulative fair value hedge adjustments. The ASU does not change the accounting for discounts, which continue to be recognized over the contractual life of a security. For calendar-year-end entities, the ASU is effective as of January 1, 2019, but it may be early adopted in any interim or year-end period after issuance. Adoption of the ASU is on a modified retrospective basis through a cumulative effect adjustment to retained earnings as of the beginning of the year of adoption. Citi has early adopted the ASU in the second quarter of 2017, with an effective date of January 1, 2017. Adoption of the ASU primarily affected Citi’s available-for-sale (AFS) and held-to-maturity (HTM) portfolios of callable state and municipal securities. The ASU adoption resulted in a net reduction to total stockholders’ equity of $156 million (after tax), effective as of January 1, 2017. This amount is composed of a reduction of approximately $660 million to retained earnings for the incremental amortization of purchase premiums and cumulative hedge adjustments generated under fair value hedges of these callable debt securities. This amount was partially offset by an increase to Accumulated other comprehensive income (loss) (AOCI) of $504 million related to the cumulative fair value hedge adjustments reclassified to retained earnings for AFS securities. Financial statements for periods prior to 2017 were not subject to restatement under the provisions of this ASU. The amortization recorded in the third quarter and for the first nine months of 2017 under the provisions of the ASU is not materially different than the amounts that would have been recorded if the ASU had not been early adopted. 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 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 change 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 of 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 17, Note 20 and Note 21 to the Consolidated Financial Statements. The Company is evaluating the effects that the other provisions of ASU 2016-01, which are effective January 1, 2018, will have on its Consolidated Financial Statements and related disclosures. 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 credit loss model, the Current Expected Credit Losses model (CECL), which requires earlier recognition of credit losses, while also providing additional transparency about credit risk. The 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 change 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. Based on a preliminary analysis performed earlier in 2017 and the environment at that time, the overall impact is estimated to be an approximate 10-20% increase in credit reserves. Moreover, there are still some implementation questions that will need to be resolved that could affect the estimated impact. 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 using a modified retrospective method 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 revenues, including net interest income. Based on the Company’s current interpretations of the new guidance, the Company does not expect a material change in the timing or measurement of revenues and the overall impact to net income is expected to be immaterial. The new standard clarified the guidance related to reporting revenue gross as a principal versus net as an agent. The Company has identified transactions, including underwriting activity where Citi is deemed the principal, rather than the agent, which require a gross up of annual revenues and expenses of approximately $0.8 billion . This change in presentation will not have an impact on Income from continuing operations ; however, this standard would have impacted Citi’s efficiency ratio by approximately 50 basis points for the nine months ended September 30, 2017. 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 costs, 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 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 estimates that upon adoption, its Consolidated Balance Sheet will have an approximate $5 billion increase in assets and liabilities. Additionally, the Company estimates an approximate $200 million increase in retained earnings due to the cumulative effect of recognizing previously deferred gains on sale/leaseback transactions. 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 January 1, 2018. The Company continues to evaluate the impact of this standard, which is expected to increase DTAs, with an associated decrease in prepaid taxes of approximately $500 million . 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. Under 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. Changes in Accounting for Pension and Postretirement (Benefit) Expense In March 2017, the FASB issued ASU 2017-07, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which changes the income statement presentation of net benefit expense and requires restating the Company’s financial statements for each of the earlier periods presented in Citi’s annual and interim financial statements. The change in presentation is effective for annual and interim periods starting January 1, 2018. The ASU requires that only the service cost component of net benefit expense be included in the Compensation and benefits line on the income statement. The other components of net benefit expense will be required to be presented outside of the Compensation and benefits line and will be presented in Other operating expense . Since both of these income statement line items are part of Operating expenses, total Operating expenses will not change, nor will there be any change in Net income. This change in presentation is not expected to have a material effect on the Compensation and benefits and on Other operating lines in the income statement. The components of the net benefit expense are currently disclosed in Note 7 to the Consolidated Financial Statements. The new standard also changes the components of net benefit expense that are eligible for capitalization when employee costs are capitalized in connection with various activities, such as internally developed software, construction-in-progress, and loan origination costs. Prospectively from January 1, 2018, only the service cost component of net benefit expense may be capitalized. Existing capitalized balances are not affected. The Company is currently evaluating the portion of net benefits cost that continues to be eligible for capitalization and the portion that is not eligible. Hedging In August 2017, the FASB issued ASU No. 2017-12, Targeted Improvements to Accounting for Hedging Activities , which will better align an entity’s risk management activities and financial reporting for hedging relationships through changes to the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. The mandatory effective date for calendar year-end public companies is January 1, 2019 but the amendments may be early adopted in any interim or annual period after issuance. The targeted improvements in the ASU will allow Citi increased flexibility to structure hedges of fixed rate instruments and floating rate instruments. Application of the ASU is expected to reduce the amount of ineffectiveness as the revised accounting guidance will better reflect the economics of our risk management activities and will also reduce the volatility associated with foreign currency hedging. The ASU requires the hedging instrument to be presented in the same line item as the hedged item and also requires expanded disclosures. Citi is in the process of evaluating whether to early adopt the standard before the mandatory effective date.

DISCONTINUED OPERATIONS AND S34

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS (Tables)	9 Months Ended
	Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Summarized financial information disposal groups including discontinued operations	Income before taxes for the divested businesses is as follows: Three Months Ended Nine Months Ended In millions of dollars 2017 2016 2017 2016 Income before taxes $ 13 $ 12 $ 31 $ 43 Income before taxes, excluding the pretax gain on sale, was as follows: Three Months Ended Nine Months Ended In millions of dollars 2017 2016 2017 2016 Income before taxes $ — $ 43 $ 41 $ 121 The following summarizes financial information for all Discontinued operations for which Citi continues to have minimal residual impact associated with the sold operations: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Total revenues, net of interest expense $ — $ — $ — $ — Loss from discontinued operations $ (9 ) $ (37 ) $ (4 ) $ (76 ) Benefit for income taxes (4 ) (7 ) (2 ) (21 ) Loss from discontinued operations, net of taxes $ (5 ) $ (30 ) $ (2 ) $ (55 )

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
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: Three Months Ended September 30, Revenues, (1) Provision (benefits) Income (loss) from (2) Identifiable assets In millions of dollars, except identifiable assets in billions 2017 2016 2017 2016 2017 2016 September 30, December 31, 2016 Global Consumer Banking $ 8,433 $ 8,164 $ 636 $ 677 $ 1,174 $ 1,250 $ 419 $ 412 Institutional Clients Group 9,231 8,459 1,394 1,202 3,062 2,660 1,370 1,277 Corporate/Other 509 1,137 (164 ) (146 ) (99 ) (23 ) 100 103 Total $ 18,173 $ 17,760 $ 1,866 $ 1,733 $ 4,137 $ 3,887 $ 1,889 $ 1,792 (1) Includes total revenues, net of interest expense (excluding Corporate/Other ), in North America of $8.9 billion and $8.4 billion ; in EMEA of $2.7 billion and $2.5 billion ; in Latin America of $2.4 billion and $2.2 billion ; and in Asia of $3.7 billion and $3.5 billion for the three months ended September 30, 2017 and 2016 , respectively. These regional numbers exclude Corporate/Other , which largely operates within the U.S. (2) Includes pretax provisions for credit losses and for benefits and claims in the GCB results of $2.2 billion and $1.8 billion ; in the ICG results of $(164) million and $(90) million ; and in the Corporate/Other results of $(50) million and $18 million for the three months ended September 30, 2017 and 2016 , respectively. Nine Months Ended September 30, 2017 Revenues, (1) Provision (benefits) Income (loss) from (2) In millions of dollars 2017 2016 2017 2016 2017 2016 Global Consumer Banking $ 24,285 $ 23,552 $ 1,867 $ 1,978 $ 3,306 $ 3,729 Institutional Clients Group 27,570 25,043 4,096 3,195 8,853 7,144 Corporate/Other 2,339 4,268 (439 ) (238 ) (21 ) 569 Total $ 54,194 $ 52,863 $ 5,524 $ 4,935 $ 12,138 $ 11,442 (1) Includes total revenues, net of interest expense, in North America of $25.8 billion and $24.2 billion ; in EMEA of $8.3 billion and $7.3 billion ; in Latin America of $7.0 billion and $6.7 billion ; and in Asia of $10.8 billion and $10.4 billion for the nine months ended September 30, 2017 and 2016 , respectively. Regional numbers exclude Corporate/Other , which largely operates within the U.S. (2) Includes pretax provisions for credit losses and for benefits and claims in the GCB results of $5.8 billion and $4.7 billion ; in the ICG results of $(282) million and $382 million ; and in Corporate/Other results of $(130) million and $90 million for the nine months ended September 30, 2017 and 2016 , respectively.

INTEREST REVENUE AND EXPENSE (T

INTEREST REVENUE AND EXPENSE (Tables)	9 Months Ended
	Sep. 30, 2017
Banking and Thrift, Interest [Abstract]
Interest revenue and interest expense	Interest revenue and Interest expense consisted of the following: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Interest revenue Loan interest, including fees $ 10,652 $ 10,229 $ 30,798 $ 29,739 Deposits with banks 486 247 1,156 703 Federal funds sold and securities borrowed or purchased under agreements to resell 858 636 2,347 1,947 Investments, including dividends 2,104 1,887 6,122 5,679 Trading account assets (1) 1,429 1,433 4,176 4,399 Other interest 292 221 846 709 Total interest revenue $ 15,821 $ 14,653 $ 45,445 $ 43,176 Interest expense Deposits (2) $ 1,775 $ 1,443 $ 4,793 $ 3,953 Federal funds purchased and securities loaned or sold under agreements to repurchase 712 459 1,881 1,488 Trading account liabilities (1) 169 102 462 286 Short-term borrowings 318 90 719 300 Long-term debt 1,405 1,080 4,126 3,207 Total interest expense $ 4,379 $ 3,174 $ 11,981 $ 9,234 Net interest revenue $ 11,442 $ 11,479 $ 33,464 $ 33,942 Provision for loan losses 2,146 1,746 5,487 5,022 Net interest revenue after provision for loan losses $ 9,296 $ 9,733 $ 27,977 $ 28,920 (1) Interest expense on Trading account liabilities of ICG is reported as a reduction of interest revenue from Trading account assets . (2) Includes deposit insurance fees and charges of $301 million and $336 million for the three months ended September 30, 2017 and 2016 , respectively, and $936 million and $838 million for the nine months ended September 30, 2017 and 2016 , respectively.

COMMISSIONS AND FEES (Tables)

COMMISSIONS AND FEES (Tables)	9 Months Ended
	Sep. 30, 2017
Fees and Commissions [Abstract]
Commissions and fees revenues	The following table presents Commissions and fees revenue: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Investment banking $ 911 $ 726 $ 2,689 $ 2,053 Trading-related 556 519 1,670 1,664 Trade and securities services 412 384 1,224 1,176 Credit cards and bank cards 406 372 1,081 987 Corporate finance (1) 171 164 578 528 Other consumer (2) 188 173 521 497 Checking-related 121 140 363 360 Loan servicing 80 71 254 235 Other 86 95 247 332 Total commissions and fees $ 2,931 $ 2,644 $ 8,627 $ 7,832 (1) Consists primarily of fees earned from structuring and underwriting loan syndications. (2) Primarily consists of fees for investment fund administration and management, third-party collections, commercial demand deposit accounts and certain credit card services.

PRINCIPAL TRANSACTIONS (Tables)

PRINCIPAL TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2017
Principal Transactions Revenue, Net [Abstract]
Principal transactions revenue	The following table presents Principal transactions revenue: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Global Consumer Banking (1) $ 149 $ 162 $ 440 $ 469 Institutional Clients Group 1,757 2,064 6,504 5,552 Corporate/Other (1) 264 12 810 (127 ) Total Citigroup $ 2,170 $ 2,238 $ 7,754 $ 5,894 Interest rate risks (2) $ 1,120 $ 1,282 $ 4,297 $ 3,229 Foreign exchange risks (3) 610 466 2,000 1,481 Equity risks (4) 158 81 404 76 Commodity and other risks (5) 92 171 330 436 Credit products and risks (6) 190 238 723 672 Total $ 2,170 $ 2,238 $ 7,754 $ 5,894 (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.

RETIREMENT BENEFITS (Tables)

RETIREMENT BENEFITS (Tables)	9 Months Ended
	Sep. 30, 2017
Retirement Benefits [Abstract]
Components of 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: Three Months Ended September 30, Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2017 2016 2017 2016 2017 2016 Qualified plans Benefits earned during the period $ — $ 1 $ 38 $ 39 $ — $ — $ 3 $ 1 Interest cost on benefit obligation 124 126 76 70 9 6 27 24 Expected return on plan assets (217 ) (224 ) (77 ) (71 ) (2 ) (2 ) (24 ) (22 ) Amortization of unrecognized Prior service benefit — — (1 ) — — — (2 ) (1 ) Net actuarial loss 43 43 15 19 — — 8 8 Curtailment loss (1) 1 10 — — — — — — Settlement loss (gain) (1) — — 4 (2 ) — — — — Net qualified plans (benefit) expense $ (49 ) $ (44 ) $ 55 $ 55 $ 7 $ 4 $ 12 $ 10 Nonqualified plans expense $ 10 $ 12 $ — $ — $ — $ — $ — $ — Total net (benefit) expense $ (39 ) $ (32 ) $ 55 $ 55 $ 7 $ 4 $ 12 $ 10 (1) Losses (gains) due to curtailment and settlement relate to repositioning and divestiture activities. Nine Months Ended September 30, Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2017 2016 2017 2016 2017 2016 Qualified plans Benefits earned during the period $ 1 $ 2 $ 112 $ 116 $ — $ — $ 7 $ 7 Interest cost on benefit obligation 384 399 221 216 20 19 76 72 Expected return on plan assets (650 ) (660 ) (223 ) (217 ) (5 ) (7 ) (67 ) (65 ) Amortization of unrecognized Prior service benefit — — (3 ) (1 ) — — (7 ) (7 ) Net actuarial loss (gain) 122 118 46 58 — (1 ) 25 24 Curtailment loss (gain) (1) 4 10 — (3 ) — — — — Settlement loss (1) — — 8 2 — — — — Net qualified plans (benefit) expense $ (139 ) $ (131 ) $ 161 $ 171 $ 15 $ 11 $ 34 $ 31 Nonqualified plans expense $ 31 $ 31 $ — $ — $ — $ — $ — $ — Total net (benefit) expense $ (108 ) $ (100 ) $ 161 $ 171 $ 15 $ 11 $ 34 $ 31 (1) Losses (gains) due to curtailment and settlement relate to repositioning and divestiture activities. 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: Three Months Ended September 30, Nine Months Ended In millions of dollars 2017 2016 2017 2016 Service-related expense $ — $ — $ — $ — Interest cost on benefit obligation — — 1 2 Amortization of unrecognized Prior service benefit (8 ) (7 ) (23 ) (23 ) Net actuarial loss 1 1 2 3 Total service-related benefit $ (7 ) $ (6 ) $ (20 ) $ (18 ) Non-service-related expense $ 9 $ 10 $ 21 $ 23 Total net expense $ 2 $ 4 $ 1 $ 5
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 Significant Plans. Nine Months Ended September 30, 2017 Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans Change in projected benefit obligation Projected benefit obligation at beginning of year $ 14,000 $ 6,522 $ 686 $ 1,141 Plans measured annually (28 ) (1,784 ) — (303 ) Projected benefit obligation at beginning of year—Significant Plans $ 13,972 $ 4,738 $ 686 $ 838 First quarter activity 25 802 (7 ) 134 Second quarter activity 161 9 63 72 Projected benefit obligation at June 30, 2017—Significant Plans $ 14,158 $ 5,549 $ 742 $ 1,044 Benefits earned during the period 1 22 — 2 Interest cost on benefit obligation 131 64 6 23 Actuarial loss 95 104 2 12 Benefits paid, net of participants’ contributions (191 ) (108 ) (14 ) (15 ) Curtailment loss (gain) (1) 1 (2 ) — — Foreign exchange impact and other (269 ) 36 — (6 ) Projected benefit obligation at September 30, 2017—Significant Plans $ 13,926 $ 5,665 $ 736 $ 1,060 (1) Loss (gain) due to curtailment relates to repositioning activities. Nine Months Ended September 30, 2017 Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans Change in plan assets Plan assets at fair value at beginning of year $ 12,363 $ 6,149 $ 129 $ 1,015 Plans measured annually — (1,167 ) — (11 ) Plan assets at fair value at beginning of year—Significant Plans $ 12,363 $ 4,982 $ 129 $ 1,004 First quarter activity 159 903 $ — 124 Second quarter activity 186 (39 ) $ (3 ) 55 Plan assets at fair value at June 30, 2017 — Significant Plans $ 12,708 $ 5,846 $ 126 $ 1,183 Actual return on plan assets 310 95 3 24 Company contributions, net of reimbursements 63 11 10 — Plan participants’ contributions — 1 — — Benefits paid, net of government subsidy (191 ) (109 ) (14 ) (15 ) Foreign exchange impact and other (269 ) 45 — (6 ) Plan assets at fair value at September 30, 2017—Significant Plans $ 12,621 $ 5,889 $ 125 $ 1,186 Funded status of the Significant Plans Qualified plans (1) $ (575 ) $ 224 $ (611 ) $ 126 Nonqualified plans (730 ) — — — Funded status of the plans at September 30, 2017—Significant Plans $ (1,305 ) $ 224 $ (611 ) $ 126 Net amount recognized Benefit asset $ — $ 683 $ — $ 126 Benefit liability (1,305 ) (459 ) (611 ) — Net amount recognized on the balance sheet—Significant Plans $ (1,305 ) $ 224 $ (611 ) $ 126 Amounts recognized in AOCI Prior service benefit $ — $ 30 $ — $ 91 Net actuarial (loss) gain (6,779 ) (1,051 ) 39 (406 ) Net amount recognized in equity (pretax)—Significant Plans $ (6,779 ) $ (1,021 ) $ 39 $ (315 ) Accumulated benefit obligation Qualified plans $ 13,193 $ 5,047 $ 736 $ 1,060 Nonqualified plans 727 — — — Accumulated benefit obligation at September 30, 2017—Significant Plans $ 13,920 $ 5,047 $ 736 $ 1,060 (1) The U.S. qualified pension plan is fully funded under specified Employee Retirement Income Security Act of 1974, as amended (ERISA), funding rules as of January 1, 2017 and no minimum required funding is expected for 2017 .
Change in accumulated other comprehensive income (loss)	The following table shows the change in AOCI related to the Company’s pension, postretirement and post employment plans: In millions of dollars Three Months Ended Nine Months Ended September 30, 2017 Beginning of period balance, net of tax (1)(2) $ (5,311 ) $ (5,164 ) Actuarial assumptions changes and plan experience (213 ) (721 ) Net asset gain due to difference between actual and expected returns 123 419 Net amortization 59 171 Prior service cost — (5 ) Curtailment/settlement gain (3) 5 12 Foreign exchange impact and other (19 ) (141 ) Change in deferred taxes, net 16 89 Change, net of tax $ (29 ) $ (176 ) End of period balance, net of tax (1)(2) $ (5,340 ) $ (5,340 ) (1) See Note 17 to the Consolidated Financial Statements for further discussion of net AOCI balance. (2) Includes net-of-tax amounts for certain profit sharing plans outside the U.S. (3) Gains due to curtailment and settlement relate to repositioning and divestiture activities.
Assumptions used in determining benefit obligations and net benefit expense	The discount rates utilized during the period in determining the pension and postretirement net (benefit) expense for the Significant Plans are as follows: Net benefit (expense) assumed discount rates during the period Three Months Ended Sept. 30, 2017 Jun. 30, 2017 U.S. plans Qualified pension 3.80% 4.05% Nonqualified pension 3.75 3.95 Postretirement 3.60 3.85 Non-U.S. plans Pension 0.65-10.90 0.55-10.45 Weighted average 4.87 4.83 Postretirement 9.05 9.25 The discount rates utilized at period-end in determining the pension and postretirement benefit obligations for the Significant Plans are as follows: Plan obligations assumed discount rates at period ended Sept. 30, 2017 June 30, Mar. 31, 2017 U.S. plans Qualified pension 3.75% 3.80% 4.05% Nonqualified pension 3.65 3.75 3.95 Postretirement 3.55 3.60 3.85 Non-U.S. plans Pension 0.65-10.35 0.65-10.90 0.55-10.45 Weighted average 4.86 4.87 4.83 Postretirement 8.95 9.05 9.25
Effect of one-percentage-point change in the discount rates on pension expense	The following table summarizes the estimated effect on the Company’s Significant Plans quarterly expense of a one-percentage-point change in the discount rate: Three Months Ended September 30, 2017 In millions of dollars One-percentage-point increase One-percentage-point decrease Pension U.S. plans $ 7 $ (10 ) Non-U.S. plans (5 ) 7 Postretirement U.S. plans 1 (1 ) Non-U.S. plans (3 ) 3
Schedule of company contributions	The following table summarizes the Company’s actual contributions for the nine months ended September 30, 2017 and 2016 , as well as estimated expected Company contributions for the remainder of 2017 and the actual contributions made in the fourth quarter of 2016 . Pension plans Postretirement plans U.S. plans (1) Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2017 2016 2017 2016 2017 2016 Company contributions (2) for the nine months ended September 30 $ 90 $ 541 $ 103 $ 58 $ 30 $ 6 $ 7 $ 4 Company contributions made or expected to be made during the remainder of the year 16 15 35 68 — — 2 5 (1) The U.S. pension plans include benefits paid directly by the Company for the nonqualified pension plans. (2) Company contributions are composed of cash contributions made to the plans and benefits paid directly by the Company.
Defined contribution plans	The following table summarizes the Company’s contributions for the defined contribution plans: Three Months Ended September 30, Nine Months Ended In millions of dollars 2017 2016 2017 2016 U.S. plans $ 95 $ 89 $ 293 $ 281 Non-U.S. plans 68 67 203 207

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2017
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: Three Months Ended September 30, Nine Months Ended September 30, In millions, except per-share amounts 2017 2016 2017 2016 Income from continuing operations before attribution of noncontrolling interests $ 4,137 $ 3,887 $ 12,138 $ 11,442 Less: Noncontrolling interests from continuing operations (1 ) 17 41 48 Net income from continuing operations (for EPS purposes) $ 4,138 $ 3,870 $ 12,097 $ 11,394 Income (loss) from discontinued operations, net of taxes (5 ) (30 ) (2 ) (55 ) Citigroup's net income $ 4,133 $ 3,840 $ 12,095 $ 11,339 Less: Preferred dividends (1) 272 225 893 757 Net income available to common shareholders $ 3,861 $ 3,615 $ 11,202 $ 10,582 Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with nonforfeitable rights to dividends, applicable to basic EPS 53 53 156 145 Net income allocated to common shareholders for basic EPS $ 3,808 $ 3,562 $ 11,046 $ 10,437 Net income allocated to common shareholders for diluted EPS 3,808 3,562 $ 11,046 $ 10,437 Weighted-average common shares outstanding applicable to basic EPS 2,683.6 2,879.9 2,729.3 2,912.9 Effect of dilutive securities (2) Options (3) 0.1 0.1 0.1 0.1 Other employee plans — 0.1 — 0.1 Adjusted weighted-average common shares outstanding applicable to diluted EPS (4) 2,683.7 2,880.1 2,729.5 2,913.0 Basic earnings per share (5) Income from continuing operations $ 1.42 $ 1.25 $ 4.05 $ 3.60 Discontinued operations — (0.01 ) — (0.02 ) Net income $ 1.42 $ 1.24 $ 4.05 $ 3.58 Diluted earnings per share (5) Income from continuing operations $ 1.42 $ 1.25 $ 4.05 $ 3.60 Discontinued operations — (0.01 ) — (0.02 ) Net income $ 1.42 $ 1.24 $ 4.05 $ 3.58 (1) As of September 30, 2017 , Citi estimates it will distribute preferred dividends of approximately $320 million during the remainder of 2017, assuming such dividends are declared by the Citi Board of Directors. (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 $105.27 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 the three and nine months ended September 30, 2017 and 2016 because they were anti-dilutive. (3) During the third quarters of 2017 and 2016 , weighted-average options to purchase 0.8 million and 3.6 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 $206.70 and $85.92 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 BOR41

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
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 September 30, December 31, 2016 Federal funds sold $ 20 $ — Securities purchased under agreements to resell 139,203 131,473 Deposits paid for securities borrowed 113,385 105,340 Total (1) $ 252,608 $ 236,813
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 September 30, December 31, 2016 Federal funds purchased $ 388 $ 178 Securities sold under agreements to repurchase 145,280 125,685 Deposits received for securities loaned 15,614 15,958 Total (1) $ 161,282 $ 141,821 (1) The above tables do not include securities-for-securities lending transactions of $14.4 billion and $9.3 billion at September 30, 2017 and December 31, 2016, 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 the Company may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. As of September 30, 2017 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 207,485 $ 68,282 $ 139,203 $ 105,439 $ 33,764 Deposits paid for securities borrowed 113,385 — 113,385 23,136 90,249 Total $ 320,870 $ 68,282 $ 252,588 $ 128,575 $ 124,013 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 213,562 $ 68,282 $ 145,280 $ 67,974 $ 77,306 Deposits received for securities loaned 15,614 — 15,614 4,359 11,255 Total $ 229,176 $ 68,282 $ 160,894 $ 72,333 $ 88,561 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 (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 the Company 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 the Company may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. As of September 30, 2017 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 207,485 $ 68,282 $ 139,203 $ 105,439 $ 33,764 Deposits paid for securities borrowed 113,385 — 113,385 23,136 90,249 Total $ 320,870 $ 68,282 $ 252,588 $ 128,575 $ 124,013 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 213,562 $ 68,282 $ 145,280 $ 67,974 $ 77,306 Deposits received for securities loaned 15,614 — 15,614 4,359 11,255 Total $ 229,176 $ 68,282 $ 160,894 $ 72,333 $ 88,561 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 (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 the Company 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 September 30, 2017 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 $ 97,624 $ 54,810 $ 23,997 $ 37,131 $ 213,562 Deposits received for securities loaned 11,980 342 2,070 1,222 15,614 Total $ 109,604 $ 55,152 $ 26,067 $ 38,353 $ 229,176 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 The following tables present the gross amount of liabilities associated with repurchase agreements and securities lending agreements, by class of underlying collateral: As of September 30, 2017 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 67,622 $ — $ 67,622 State and municipal securities 1,031 5 1,036 Foreign government securities 92,113 221 92,334 Corporate bonds 19,731 472 20,203 Equity securities 11,910 14,301 26,211 Mortgage-backed securities 12,590 — 12,590 Asset-backed securities 5,373 — 5,373 Other 3,192 615 3,807 Total $ 213,562 $ 15,614 $ 229,176 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

BROKERAGE RECEIVABLES AND BRO42

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Tables)	9 Months Ended
	Sep. 30, 2017
Brokers and Dealers [Abstract]
Brokerage receivables and brokerage payables	Brokerage receivables and Brokerage payables consisted of the following: In millions of dollars September 30, December 31, 2016 Receivables from customers $ 14,717 $ 10,374 Receivables from brokers, dealers, and clearing organizations 23,359 18,513 Total brokerage receivables (1) $ 38,076 $ 28,887 Payables to customers $ 37,935 $ 37,237 Payables to brokers, dealers, and clearing organizations 25,270 19,915 Total brokerage payables (1) $ 63,205 $ 57,152 (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)	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Schedule of investments by category	The following table presents Citi’s investments by category: In millions of dollars September 30, December 31, Securities available-for-sale (AFS) $ 295,315 $ 299,424 Debt securities held-to-maturity (HTM) (1) 51,527 45,667 Non-marketable equity securities carried at fair value (2) 1,300 1,774 Non-marketable equity securities carried at cost (3) 6,532 6,439 Total investments $ 354,674 $ 353,304 (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 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: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Taxable interest $ 1,922 $ 1,717 $ 5,545 $ 5,153 Interest exempt from U.S. federal income tax 129 135 412 411 Dividend income 53 35 165 115 Total interest and dividend income $ 2,104 $ 1,887 $ 6,122 $ 5,679
Realized gains and losses on investments excluding other-than-temporary impairment	The following table presents realized gains and losses on the sales of investments, which excludes OTTI losses: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Gross realized investment gains $ 293 $ 483 $ 840 $ 1,105 Gross realized investment losses (80 ) (196 ) (214 ) (432 ) Net realized gains on sale of investments $ 213 $ 287 $ 626 $ 673
Amortized cost and fair value of AFS	The amortized cost and fair value of AFS securities were as follows: September 30, 2017 December 31, 2016 In millions of dollars Amortized cost Gross unrealized gains Gross unrealized losses Fair value Amortized cost Gross unrealized gains Gross unrealized losses Fair value Securities AFS Mortgage-backed securities (1) U.S. government-sponsored agency guaranteed $ 42,422 $ 223 $ 331 $ 42,314 $ 38,663 $ 248 $ 506 $ 38,405 Prime 1 — — 1 2 — — 2 Alt-A — — — — 43 7 — 50 Non-U.S. residential 2,984 16 9 2,991 3,852 13 7 3,858 Commercial 345 1 2 344 357 2 1 358 Total mortgage-backed securities $ 45,752 $ 240 $ 342 $ 45,650 $ 42,917 $ 270 $ 514 $ 42,673 U.S. Treasury and federal agency securities U.S. Treasury $ 107,696 $ 283 $ 408 $ 107,571 $ 113,606 $ 629 $ 452 $ 113,783 Agency obligations 10,803 17 65 10,755 9,952 21 85 9,888 Total U.S. Treasury and federal agency securities $ 118,499 $ 300 $ 473 $ 118,326 $ 123,558 $ 650 $ 537 $ 123,671 State and municipal (2) $ 9,335 $ 146 $ 291 $ 9,190 $ 10,797 $ 80 $ 757 $ 10,120 Foreign government 100,625 526 404 100,747 98,112 590 554 98,148 Corporate 15,459 82 82 15,459 17,195 105 176 17,124 Asset-backed securities (1) 5,279 15 3 5,291 6,810 6 22 6,794 Other debt securities 348 — — 348 503 — — 503 Total debt securities AFS $ 295,297 $ 1,309 $ 1,595 $ 295,011 $ 299,892 $ 1,701 $ 2,560 $ 299,033 Marketable equity securities AFS $ 284 $ 23 $ 3 $ 304 $ 377 $ 20 $ 6 $ 391 Total securities AFS $ 295,581 $ 1,332 $ 1,598 $ 295,315 $ 300,269 $ 1,721 $ 2,566 $ 299,424 (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 18 to the Consolidated Financial Statements. (2) In the second quarter of 2017, Citi early adopted ASU 2017-08, Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. Upon adoption, a cumulative effect adjustment was recorded to reduce retained earnings, effective January 1, 2017, for the incremental amortization of purchase premiums and cumulative fair value hedge adjustments on callable state and municipal debt securities. For additional information, see Note 1 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 September 30, 2017 Debt securities held-to-maturity Mortgage-backed securities $ 47 $ — $ 10,147 $ 78 $ 10,194 $ 78 State and municipal 242 6 832 84 1,074 90 Foreign government 570 14 — — 570 14 Asset-backed securities 55 2 2,563 8 2,618 10 Total debt securities held-to-maturity $ 914 $ 22 $ 13,542 $ 170 $ 14,456 $ 192 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 Note: Excluded from the gross unrecognized losses presented in the table above are $(67) million and $(496) million of net unrealized losses recorded in AOCI as of September 30, 2017 and December 31, 2016 , 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 September 30, 2017 and December 31, 2016 . The following 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 September 30, 2017 Securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 24,545 $ 275 $ 2,631 $ 56 $ 27,176 $ 331 Non-U.S. residential 1,267 8 28 1 1,295 9 Commercial 111 1 42 1 153 2 Total mortgage-backed securities $ 25,923 $ 284 $ 2,701 $ 58 $ 28,624 $ 342 U.S. Treasury and federal agency securities U.S. Treasury $ 50,362 $ 367 $ 4,392 $ 41 $ 54,754 $ 408 Agency obligations 6,884 46 1,231 19 8,115 65 Total U.S. Treasury and federal agency securities $ 57,246 $ 413 $ 5,623 $ 60 $ 62,869 $ 473 State and municipal $ 430 $ 13 $ 1,669 $ 278 $ 2,099 $ 291 Foreign government 40,112 202 9,462 202 49,574 404 Corporate 6,330 65 696 17 7,026 82 Asset-backed securities 1,148 3 207 — 1,355 3 Other debt securities — — — — — — Marketable equity securities AFS 13 2 11 1 24 3 Total securities AFS $ 131,202 $ 982 $ 20,369 $ 616 $ 151,571 $ 1,598 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
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: September 30, 2017 December 31, 2016 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 737 743 760 766 After 5 but within 10 years 123 124 54 55 After 10 years (1) 25,209 25,387 23,830 23,810 Total $ 26,069 $ 26,254 $ 24,644 $ 24,631 State and municipal Due within 1 year $ 227 $ 228 $ 406 $ 406 After 1 but within 5 years 166 176 112 110 After 5 but within 10 years 458 474 363 367 After 10 years (1) 7,707 7,928 7,702 7,591 Total $ 8,558 $ 8,806 $ 8,583 $ 8,474 Foreign government Due within 1 year $ 413 $ 413 $ 824 $ 818 After 1 but within 5 years 171 157 515 495 After 5 but within 10 years — — — — After 10 years (1) — — — — Total $ 584 $ 570 $ 1,339 $ 1,313 All other (2) Due within 1 year $ — $ — $ — $ — After 1 but within 5 years 35 35 — — After 5 but within 10 years 1,146 1,148 513 514 After 10 years (1) 15,135 15,217 10,588 10,623 Total $ 16,316 $ 16,400 $ 11,101 $ 11,137 Total debt securities held-to-maturity $ 51,527 $ 52,030 $ 45,667 $ 45,555 (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: September 30, 2017 December 31, 2016 In millions of dollars Amortized cost Fair value Amortized cost Fair value Mortgage-backed securities (1) Due within 1 year $ 61 $ 61 $ 132 $ 132 After 1 but within 5 years 1,340 1,340 736 738 After 5 but within 10 years 1,469 1,466 2,279 2,265 After 10 years (2) 42,882 42,783 39,770 39,538 Total $ 45,752 $ 45,650 $ 42,917 $ 42,673 U.S. Treasury and federal agency securities Due within 1 year $ 3,549 $ 3,539 $ 4,945 $ 4,945 After 1 but within 5 years 109,477 109,286 101,369 101,323 After 5 but within 10 years 5,473 5,501 17,153 17,314 After 10 years (2) — — 91 89 Total $ 118,499 $ 118,326 $ 123,558 $ 123,671 State and municipal Due within 1 year $ 2,036 $ 2,036 $ 2,093 $ 2,092 After 1 but within 5 years 2,412 2,416 2,668 2,662 After 5 but within 10 years 493 508 335 334 After 10 years (2) 4,394 4,230 5,701 5,032 Total $ 9,335 $ 9,190 $ 10,797 $ 10,120 Foreign government Due within 1 year $ 32,095 $ 32,097 $ 32,540 $ 32,547 After 1 but within 5 years 52,519 52,362 51,008 50,881 After 5 but within 10 years 13,531 13,690 12,388 12,440 After 10 years (2) 2,480 2,598 2,176 2,280 Total $ 100,625 $ 100,747 $ 98,112 $ 98,148 All other (3) Due within 1 year $ 3,585 $ 3,583 $ 2,629 $ 2,628 After 1 but within 5 years 9,799 9,818 12,339 12,334 After 5 but within 10 years 5,581 5,585 6,566 6,528 After 10 years (2) 2,121 2,112 2,974 2,931 Total $ 21,086 $ 21,098 $ 24,508 $ 24,421 Total debt securities AFS $ 295,297 $ 295,011 $ 299,892 $ 299,033 (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 September 30, 2017 Debt securities held-to-maturity Mortgage-backed securities (3) U.S. government agency guaranteed $ 23,683 $ 26 $ 23,709 $ 104 $ (78 ) $ 23,735 Prime 13 — 13 4 — 17 Alt-A 256 (11 ) 245 97 — 342 Non-U.S. residential 1,932 (47 ) 1,885 58 — 1,943 Commercial 217 — 217 — — 217 Total mortgage-backed securities $ 26,101 $ (32 ) $ 26,069 $ 263 $ (78 ) $ 26,254 State and municipal (4) $ 8,588 $ (30 ) $ 8,558 $ 338 $ (90 ) $ 8,806 Foreign government 584 — 584 — (14 ) 570 Asset-backed securities (3) 16,286 (5 ) 16,281 94 (10 ) 16,365 Other debt securities 35 — 35 — — 35 Total debt securities held-to-maturity $ 51,594 $ (67 ) $ 51,527 $ 695 $ (192 ) $ 52,030 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 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 (5) $ 46,163 $ (496 ) $ 45,667 $ 345 $ (457 ) $ 45,555 (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 18 to the Consolidated Financial Statements. (4) In the second quarter of 2017, Citi early adopted ASU 2017-08, Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. Upon adoption, a cumulative effect adjustment was recorded to reduce retained earnings, effective January 1, 2017, for the incremental amortization of purchase premiums and cumulative fair value hedge adjustments on callable state and municipal debt securities. For additional information, see Note 1 to the Consolidated Financial Statements. (5) During the fourth quarter of 2016, securities with a total fair value of approximately $5.8 billion were transferred from AFS to HTM, composed of $5 billion of U.S. government agency mortgage-backed securities and $830 million of municipal securities. 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.
Total other-than-temporary impairments recognized	The following tables present total OTTI recognized in earnings: OTTI on Investments and Other assets Three Months Ended Nine Months Ended In millions of dollars AFS (1) HTM Other Total AFS (1) HTM Other Assets 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 $ 2 $ — $ — $ 2 $ 2 $ — $ — $ 2 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 $ 2 $ — $ — $ 2 $ 2 $ — $ — $ 2 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 12 1 — 13 43 2 — 45 Total impairment losses recognized in earnings $ 14 $ 1 $ — $ 15 $ 45 $ 2 $ — $ 47 (1) Includes OTTI on non-marketable equity securities. OTTI on Investments and Other assets Three months ended Nine Months Ended In millions of dollars AFS (1) HTM Other Total AFS (1)(2) HTM Other (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 and FX losses 20 12 — 32 243 36 332 611 Total impairment losses recognized in earnings $ 20 $ 12 $ — $ 32 $ 246 $ 37 $ 332 $ 615 (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 nine months ended September 30, 2016 . (3) The impairment charge is related to the carrying value of an equity investment.
Cumulative other-than-temporary impairment credit losses recognized in earnings	The following are three-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 Jun. 30, 2017 balance Credit Credit Reductions due to September 30, 2017 balance AFS debt securities Mortgage-backed securities $ — $ — $ — $ — $ — State and municipal 4 — — — 4 Foreign government securities — — — — — Corporate 4 — — — 4 All other debt securities — — 2 — 2 Total OTTI credit losses recognized for AFS debt securities $ 8 $ — $ 2 $ — $ 10 HTM debt securities Mortgage-backed securities (1) $ 97 $ — $ — $ — $ 97 State and municipal 3 — — — 3 Total OTTI credit losses recognized for HTM debt securities $ 100 $ — $ — $ — $ 100 (1) Primarily consists of Alt-A securities. Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Jun. 30, 2016 balance Credit Credit Reductions due to September 30, 2016 balance AFS debt securities Mortgage-backed securities $ — $ — $ — $ — $ — State and municipal 4 — — — 4 Foreign government securities 5 — — (5 ) — Corporate 7 — — (1 ) 6 All other debt securities 43 — — (20 ) 23 Total OTTI credit losses recognized for AFS debt securities $ 59 $ — $ — $ (26 ) $ 33 HTM debt securities Mortgage-backed securities (1) $ 108 $ — $ — $ (2 ) $ 106 State and municipal 4 — — — 4 Total OTTI credit losses recognized for HTM debt securities $ 112 $ — $ — $ (2 ) $ 110 (1) Primarily consists of Alt-A securities. The following tables are nine-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, 2016 balance Credit Credit Reductions due to September 30, 2017 balance AFS debt securities Mortgage-backed securities $ — $ — $ — $ — $ — State and municipal 4 — — — 4 Foreign government securities — — — — — Corporate 5 — — (1 ) 4 All other debt securities 22 — 2 (22 ) 2 Total OTTI credit losses recognized for AFS debt securities $ 31 $ — $ 2 $ (23 ) $ 10 HTM debt securities Mortgage-backed securities (1) $ 101 $ — $ — $ (4 ) $ 97 State and municipal 3 — — — 3 Total OTTI credit losses recognized for HTM debt securities $ 104 $ — $ — $ (4 ) $ 100 (1) Primarily consists of Alt-A securities. Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Dec. 31, 2015 balance Credit Credit Reductions due to September 30, 2016 balance AFS debt securities Mortgage-backed securities $ — $ 1 $ — $ (1 ) $ — State and municipal 12 — — (8 ) 4 Foreign government securities 5 — — (5 ) — Corporate 9 1 2 (6 ) 6 All other debt securities 47 — — (24 ) 23 Total OTTI credit losses recognized for AFS debt securities $ 73 $ 2 $ 2 $ (44 ) $ 33 HTM debt securities Mortgage-backed securities (1) $ 132 $ — $ — $ (26 ) $ 106 State and municipal 4 1 — (1 ) 4 Total OTTI credit losses recognized for HTM debt securities $ 136 $ 1 $ — $ (27 ) $ 110 (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 September 30, December 31, 2016 September 30, December 31, 2016 Hedge funds $ 2 $ 4 $ — $ — Generally quarterly 10–95 days Private equity funds (1)(2) 369 348 82 82 — — Real estate funds (2)(3) 34 56 23 20 — — Total $ 405 $ 408 $ 105 $ 102 — — (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)	9 Months Ended
	Sep. 30, 2017
Consumer
Loans receivable
Schedule of loans	The following table provides Citi’s consumer loans by loan type: In millions of dollars September 30, 2017 December 31, 2016 In U.S. offices Mortgage and real estate (1) $ 67,131 $ 72,957 Installment, revolving credit and other 3,191 3,395 Cards 131,476 132,654 Commercial and industrial 7,619 7,159 $ 209,417 $ 216,165 In offices outside the U.S. Mortgage and real estate (1) $ 43,723 $ 42,803 Installment, revolving credit and other 26,153 24,887 Cards 25,443 23,783 Commercial and industrial 20,015 16,568 Lease financing 77 81 $ 115,411 $ 108,122 Total consumer loans $ 324,828 $ 324,287 Net unearned income $ 748 776 Consumer loans, net of unearned income $ 325,576 $ 325,063 (1) Loans secured primarily by real estate.
Schedule of loan delinquency and non-accrual details	Consumer Loan Delinquency and Non-Accrual Details at September 30, 2017 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) $ 48,090 $ 563 $ 286 $ 1,279 $ 50,218 $ 724 $ 985 Home equity loans (6)(7) 15,004 223 362 — 15,589 766 — Credit cards 129,261 1,541 1,440 — 132,242 — 1,440 Installment and other 3,456 42 15 — 3,513 21 — Commercial banking 9,294 38 52 — 9,384 210 11 Total $ 205,105 $ 2,407 $ 2,155 $ 1,279 $ 210,946 $ 1,721 $ 2,436 In offices outside North America Residential first mortgages (5) $ 36,796 $ 225 $ 153 $ — $ 37,174 $ 400 $ — Credit cards 24,109 433 366 — 24,908 322 251 Installment and other 25,207 283 124 — 25,614 164 — Commercial banking 26,788 58 86 — 26,932 176 — Total $ 112,900 $ 999 $ 729 $ — $ 114,628 $ 1,062 $ 251 Total GCB and Corporate/Other consumer $ 318,005 $ 3,406 $ 2,884 $ 1,279 $ 325,574 $ 2,783 $ 2,687 Other (8) 2 — — — 2 — — Total Citigroup $ 318,007 $ 3,406 $ 2,884 $ 1,279 $ 325,576 $ 2,783 $ 2,687 (1) Loans less than 30 days past due are presented as current. (2) Includes $27 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 $1.0 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, 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 banking 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 banking 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.
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) September 30, 2017 In millions of dollars Less than or equal to 80% > 80% but less than or equal to 100% Greater than 100% Residential first mortgages $ 44,253 $ 2,658 $ 262 Home equity loans 11,808 2,397 928 Total $ 56,061 $ 5,055 $ 1,190 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 (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. The following tables provide details on the FICO scores for Citi’s U.S. consumer loan portfolio based on end-of-period receivables (commercial banking loans are excluded from 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) September 30, 2017 In millions of dollars Less than 620 ≥ 620 but less than 660 Equal to or greater than 660 Residential first mortgages $ 2,275 $ 2,053 $ 42,682 Home equity loans 1,432 1,166 12,622 Credit cards 8,699 11,325 108,809 Installment and other 270 252 2,414 Total $ 12,676 $ 14,796 $ 166,527 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 (1) Excludes loans guaranteed by U.S. government entities, loans subject to long-term standby commitments (LTSC) 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: Three Months Ended Nine Months Ended September 30, Balance at September 30, 2017 2017 2016 2017 2016 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Interest income (5) Interest income (5) Interest income recognized (5) Interest income recognized (5) Mortgage and real estate Residential first mortgages $ 2,938 $ 3,161 $ 289 $ 3,383 $ 29 $ 31 $ 97 $ 135 Home equity loans 1,169 1,636 219 1,217 7 8 21 26 Credit cards 1,819 1,852 603 1,793 37 42 110 122 Installment and other Individual installment and other 429 456 177 421 5 8 18 22 Commercial banking 402 657 49 474 4 7 18 11 Total $ 6,757 $ 7,762 $ 1,337 $ 7,288 $ 82 $ 96 $ 264 $ 316 (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) $622 million of residential first mortgages, $376 million of home equity loans and $88 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. Balance, December 31, 2016 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Mortgage and real estate Residential first mortgages $ 3,786 $ 4,157 $ 540 $ 4,632 Home equity loans 1,298 1,824 189 1,326 Credit cards 1,747 1,781 566 1,831 Installment and other Individual installment and other 455 481 215 475 Commercial banking 513 744 98 538 Total $ 7,799 $ 8,987 $ 1,608 $ 8,802 (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.
Schedule of troubled debt restructurings	At and for the three months ended September 30, 2017 In millions of dollars except number of loans modified Number of Post- (1)(2) Deferred (3) Contingent (4) Principal (5) Average North America Residential first mortgages 1,400 $ 199 $ 1 $ — $ — — % Home equity loans 830 70 5 — — 1 Credit cards 59,285 225 — — — 17 Installment and other revolving 299 2 — — — 6 Commercial banking (6) 33 59 — — — — Total (8) 61,847 $ 555 $ 6 $ — $ — International Residential first mortgages 703 $ 25 $ — $ — $ — — % Credit cards 28,254 103 — — 2 11 Installment and other revolving 11,725 70 — — 3 11 Commercial banking (6) 97 11 — — — — Total (8) 40,779 $ 209 $ — $ — $ 5 At and for the three months ended September 30, 2016 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 1,165 $ 165 $ 1 $ — $ 1 1 % Home equity loans 1,117 61 — — — 2 Credit cards 51,260 199 — — — 18 Installment and other revolving 1,421 12 — — — 14 Commercial banking (6) 30 36 — — — — Total (8) 54,993 $ 473 $ 1 $ — $ 1 International Residential first mortgages 973 $ 24 $ — $ — $ — — % Credit cards 28,530 94 — — 2 12 Installment and other revolving 12,283 69 — — 2 8 Commercial banking (6) 44 39 — — — — Total (8) 41,830 $ 226 $ — $ — $ 4 (1) Post-modification balances include past due amounts that are capitalized at the modification date. (2) Post-modification balances in North America include $ 12 million of residential first mortgages and $ 5 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the three months ended September 30, 2017 . These amounts include $ 7 million of residential first mortgages and $ 5 million of home equity loans that were newly classified as TDRs in the three months ended September 30, 2017 , 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 $ 17 million of residential first mortgages and $ 5 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the three months ended September 30, 2016 . These amounts include $ 11 million of residential first mortgages and $ 5 million of home equity loans that were newly classified as TDRs in the three months ended September 30, 2016 , 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. At and for the nine months ended September 30, 2017 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 3,172 $ 445 $ 5 $ — $ 2 1 % Home equity loans 2,186 185 13 — — 1 Credit cards 171,702 659 — — — 17 Installment and other revolving 770 6 — — — 5 Commercial banking (6) 89 107 — — — — Total (8) 177,919 $ 1,402 $ 18 $ — $ 2 International Residential first mortgages 2,071 $ 80 $ — $ — $ — — % Credit cards 82,042 286 — — 6 12 Installment and other revolving 34,654 194 — — 9 9 Commercial banking (6) 182 30 — — — — Total (8) 118,949 $ 590 $ — $ — $ 15 At and for the nine months ended September 30, 2016 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 3,979 $ 582 $ 4 $ — $ 3 1 % Home equity loans 2,789 121 1 — — 2 Credit cards 143,161 552 — — — 17 Installment and other revolving 4,187 35 — — — 14 Commercial banking (6) 94 47 — — — — Total (8) 154,210 $ 1,337 $ 5 $ — $ 3 International Residential first mortgages 2,005 $ 62 $ — $ — $ — — % Credit cards 109,365 307 — — 7 12 Installment and other revolving 45,125 208 — — 6 7 Commercial banking (6) 117 90 — — — — Total (8) 156,612 $ 667 $ — $ — $ 13 (1) Post-modification balances include past due amounts that are capitalized at the modification date. (2) Post-modification balances in North America include $ 42 million of residential first mortgages and $ 16 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the nine months ended September 30, 2017. These amounts include $ 28 million of residential first mortgages and $ 14 million of home equity loans that were newly classified as TDRs in the nine months ended September 30, 2017, 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 $ 58 million of residential first mortgages and $ 15 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the nine months ended September 30, 2016 . These amounts include $ 38 million of residential first mortgages and $ 14 million of home equity loans that were newly classified as TDRs in the nine months ended September 30, 2016 , 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. Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 North America Residential first mortgages $ 57 $ 49 $ 156 $ 188 Home equity loans 8 6 25 20 Credit cards 54 43 163 139 Installment and other revolving 1 3 2 7 Commercial banking — 12 2 14 Total $ 120 $ 113 $ 348 $ 368 International Residential first mortgages $ 3 $ 3 $ 8 $ 9 Credit cards 48 41 136 115 Installment and other revolving 25 24 71 70 Commercial banking — 21 — 36 Total $ 76 $ 89 $ 215 $ 230
Corporate
Loans receivable
Schedule of loans	The following table presents information by corporate loan type: In millions of dollars September 30, December 31, In U.S. offices Commercial and industrial $ 51,679 $ 49,586 Financial institutions 37,203 35,517 Mortgage and real estate (1) 43,274 38,691 Installment, revolving credit and other 32,464 34,501 Lease financing 1,493 1,518 $ 166,113 $ 159,813 In offices outside the U.S. Commercial and industrial $ 93,107 $ 81,882 Financial institutions 33,050 26,886 Mortgage and real estate (1) 6,383 5,363 Installment, revolving credit and other 23,830 19,965 Lease financing 216 251 Governments and official institutions 5,628 5,850 $ 162,214 $ 140,197 Total corporate loans $ 328,327 $ 300,010 Net unearned income $ (720 ) $ (704 ) Corporate loans, net of unearned income $ 327,607 $ 299,306 (1) Loans secured primarily by real estate.
Schedule of loan delinquency and non-accrual details	Corporate Loan Delinquency and Non-Accrual Details at September 30, 2017 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 $ 208 $ 58 $ 266 $ 1,468 $ 139,508 $ 141,242 Financial institutions 348 1 349 224 69,232 69,805 Mortgage and real estate 280 9 289 169 49,176 49,634 Leases 31 18 49 60 1,590 1,699 Other 402 30 432 133 60,381 60,946 Loans at fair value 4,281 Purchased distressed loans — Total $ 1,269 $ 116 $ 1,385 $ 2,054 $ 319,887 $ 327,607 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 (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) 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	Recorded investment in loans (1) In millions of dollars September 30, December 31, Investment grade (2) Commercial and industrial $ 100,024 $ 87,201 Financial institutions 58,666 50,597 Mortgage and real estate 22,102 18,718 Leases 1,117 1,303 Other 55,231 52,828 Total investment grade $ 237,140 $ 210,647 Non-investment grade (2) Accrual Commercial and industrial $ 39,750 $ 39,874 Financial institutions 10,916 10,873 Mortgage and real estate 2,256 1,821 Leases 522 410 Other 5,580 6,450 Non-accrual Commercial and industrial 1,468 1,909 Financial institutions 224 185 Mortgage and real estate 169 139 Leases 60 56 Other 133 132 Total non-investment grade $ 61,078 $ 61,849 Non-rated private bank loans managed on a delinquency basis (2) $ 25,108 $ 23,353 Loans at fair value 4,281 3,457 Corporate loans, net of unearned income $ 327,607 $ 299,306 (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: September 30, 2017 Three Months Ended Nine Months Ended In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Interest income recognized (3) Interest income recognized (3) Non-accrual corporate loans Commercial and industrial $ 1,468 $ 1,682 $ 336 $ 1,648 $ 10 $ 20 Financial institutions 224 340 27 236 — — Mortgage and real estate 169 293 9 169 — 9 Lease financing 60 60 4 62 — — Other 133 240 1 115 1 1 Total non-accrual corporate loans $ 2,054 $ 2,615 $ 377 $ 2,230 $ 11 $ 30 December 31, 2016 In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Non-accrual corporate loans Commercial and industrial $ 1,909 $ 2,259 $ 362 $ 1,919 Financial institutions 185 192 16 183 Mortgage and real estate 139 250 10 174 Lease financing 56 56 4 44 Other 132 197 — 87 Total non-accrual corporate loans $ 2,421 $ 2,954 $ 392 $ 2,407 September 30, 2017 December 31, 2016 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 $ 919 $ 336 $ 1,343 $ 362 Financial institutions 58 27 45 16 Mortgage and real estate 34 9 41 10 Lease financing 48 4 55 4 Other 3 1 1 — Total non-accrual corporate loans with specific allowance $ 1,062 $ 377 $ 1,485 $ 392 Non-accrual corporate loans without specific allowance Commercial and industrial $ 549 $ 566 Financial institutions 166 140 Mortgage and real estate 135 98 Lease financing 12 1 Other 130 131 Total non-accrual corporate loans without specific allowance $ 992 N/A $ 936 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 three- and nine-month periods ended September 30, 2016 was $10 million and $36 million .
Schedule of troubled debt restructurings	At and for the three months ended September 30, 2017 : 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 $ 175 $ 99 $ — $ 76 Mortgage and real estate 14 — — 14 Total $ 189 $ 99 $ — $ 90 At and for the three months ended September 30, 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 $ 112 $ 103 $ 2 $ 7 Financial institutions 10 10 — — Mortgage and real estate 2 1 — 1 Total $ 124 $ 114 $ 2 $ 8 At and for the nine months ended September 30, 2017 : 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 $ 463 $ 131 $ — $ 332 Financial institutions 15 — — 15 Mortgage and real estate 18 — — 18 Total $ 496 $ 131 $ — $ 365 At and for the nine months ended September 30, 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 $ 316 $ 176 $ 34 $ 106 Financial institutions 10 10 — — Mortgage and real estate 7 1 — 6 Other 142 — 142 — Total $ 475 $ 187 $ 176 $ 112 (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 September 30, 2017 TDR loans in payment default during the three months ended September 30, 2017 TDR loans in payment default nine months ended September 30, 2017 TDR balances at September 30, 2016 TDR loans in payment default during the three months ended September 30, 2016 TDR loans in payment default during the nine months ended Commercial and industrial $ 686 $ — $ 12 $ 394 $ — $ 7 Loans to financial institutions 24 — 3 10 — — Mortgage and real estate 84 — — 80 — — Other 155 — — 291 — — Total (1) $ 949 $ — $ 15 $ 775 $ — $ 7 (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 (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2017
Loans and Leases Receivable Disclosure [Abstract]
Allowance for credit losses	Three Months Ended September 30, Nine Months Ended In millions of dollars 2017 2016 2017 2016 Allowance for loan losses at beginning of period $ 12,025 $ 12,304 $ 12,060 $ 12,626 Gross credit losses (2,120 ) (1,948 ) (6,394 ) (6,139 ) Gross recoveries (1) 343 423 1,198 1,274 Net credit losses (NCLs) $ (1,777 ) $ (1,525 ) $ (5,196 ) $ (4,865 ) NCLs $ 1,777 $ 1,525 $ 5,196 $ 4,865 Net reserve builds 419 258 466 210 Net specific reserve releases (50 ) (37 ) (175 ) (53 ) Total provision for loan losses $ 2,146 $ 1,746 $ 5,487 $ 5,022 Other, net (see table below) (28 ) (86 ) 15 (344 ) Allowance for loan losses at end of period $ 12,366 $ 12,439 $ 12,366 $ 12,439 Allowance for credit losses on unfunded lending commitments at beginning of period $ 1,406 $ 1,432 $ 1,418 $ 1,402 Release for unfunded lending commitments (175 ) (45 ) (190 ) (4 ) Other, net 1 1 4 (10 ) Allowance for credit losses on unfunded lending commitments at end of period (2) $ 1,232 $ 1,388 $ 1,232 $ 1,388 Total allowance for loans, leases and unfunded lending commitments $ 13,598 $ 13,827 $ 13,598 $ 13,827 (1) Recoveries have been reduced by certain collection costs that are incurred only if collection efforts are successful. (2) 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 Three Months Ended September 30, Nine Months Ended In millions of dollars 2017 2016 2017 2016 Sales or transfers of various consumer loan portfolios to held-for-sale Transfer of real estate loan portfolios $ (28 ) $ (50 ) $ (84 ) $ (103 ) Transfer of other loan portfolios (6 ) (8 ) (130 ) (204 ) Sales or transfers of various consumer loan portfolios to held-for-sale $ (34 ) $ (58 ) $ (214 ) $ (307 ) FX translation, consumer 7 (46 ) 221 (58 ) Other (1 ) 18 8 21 Other, net $ (28 ) $ (86 ) $ 15 $ (344 )
Schedule of allowance for credit losses and investment in loans by portfolio segment	Three Months Ended September 30, 2017 September 30, 2016 In millions of dollars Corporate Consumer Total Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,510 $ 9,515 $ 12,025 $ 2,872 $ 9,432 $ 12,304 Charge-offs (49 ) (2,071 ) (2,120 ) (63 ) (1,885 ) (1,948 ) Recoveries 6 337 343 23 400 423 Replenishment of net charge-offs 43 1,734 1,777 40 1,485 1,525 Net reserve builds (releases) (60 ) 479 419 (110 ) 368 258 Net specific reserve builds (releases) 21 (71 ) (50 ) (1 ) (36 ) (37 ) Other 3 (31 ) (28 ) 5 (91 ) (86 ) Ending balance $ 2,474 $ 9,892 $ 12,366 $ 2,766 $ 9,673 $ 12,439 Nine Months Ended September 30, 2017 September 30, 2016 In millions of dollars Corporate Consumer Total Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,702 $ 9,358 $ 12,060 $ 2,791 $ 9,835 $ 12,626 Charge-offs (248 ) (6,146 ) (6,394 ) (445 ) (5,694 ) (6,139 ) Recoveries 91 1,107 1,198 52 1,222 1,274 Replenishment of net charge-offs 157 5,039 5,196 393 4,472 4,865 Net reserve builds (releases) (230 ) 696 466 (122 ) 332 210 Net specific reserve builds (releases) (18 ) (157 ) (175 ) 89 (142 ) (53 ) Other 20 (5 ) 15 8 (352 ) (344 ) Ending balance $ 2,474 $ 9,892 $ 12,366 $ 2,766 $ 9,673 $ 12,439 September 30, 2017 December 31, 2016 In millions of dollars Corporate Consumer Total Corporate Consumer Total Allowance for loan losses Collectively evaluated in accordance with ASC 450 $ 2,098 $ 8,550 $ 10,648 $ 2,310 $ 7,744 $ 10,054 Individually evaluated in accordance with ASC 310-10-35 376 1,337 1,713 392 1,608 2,000 Purchased credit-impaired in accordance with ASC 310-30 — 5 5 — 6 6 Total allowance for loan losses $ 2,474 $ 9,892 $ 12,366 $ 2,702 $ 9,358 $ 12,060 Loans, net of unearned income Collectively evaluated in accordance with ASC 450 $ 321,239 $ 318,615 $ 639,854 $ 293,294 $ 317,048 $ 610,342 Individually evaluated in accordance with ASC 310-10-35 2,087 6,757 8,844 2,555 7,799 10,354 Purchased credit-impaired in accordance with ASC 310-30 — 177 177 — 187 187 Held at fair value 4,281 27 4,308 3,457 29 3,486 Total loans, net of unearned income $ 327,607 $ 325,576 $ 653,183 $ 299,306 $ 325,063 $ 624,369

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	The following table shows reporting units with goodwill balances as of September 30, 2017 and the fair value as a percentage of allocated book value as of the 2017 annual goodwill impairment test: In millions of dollars Reporting unit Goodwill Fair value as a % of allocated book value North America Global Consumer Banking $ 6,732 157 % Asia Global Consumer Banking 4,893 143 Latin America Global Consumer Banking 1,174 191 ICG— Banking 2,986 268 ICG— Markets and Securities Services 6,544 132 Citi Holdings — Consumer Latin America (1) 16 103 Total as of September 30, 2017 $ 22,345 (1) All Citi Holdings reporting units are presented in the Corporate/Other segment beginning in the first quarter of 2017. The changes in Goodwill were as follows: In millions of dollars Balance, December 31, 2016 $ 21,659 Foreign exchange translation and other $ 634 Impairment of goodwill (1) (28 ) Balance at March 31, 2017 $ 22,265 Foreign exchange translation and other $ 156 Impairment of goodwill — Divestitures (2) (72 ) Balance at June 30, 2017 $ 22,349 Foreign exchange translation and other $ (4 ) Balance at September 30, 2017 $ 22,345 (1) Full impairment of the allocated goodwill related to the transferred mortgage servicing business upon transfer from North America GCB to Citi Holdings—REL effective January 1, 2017. (2) Goodwill allocated to the sale of the Fixed Income Analytics and Index businesses classified as held-for-sale during the second quarter of 2017. The sale was completed during the third quarter of 2017. See Note 2 to the Consolidated Financial Statements.
Components of intangible assets, finite-lived	The components of intangible assets were as follows: September 30, 2017 December 31, 2016 In millions of dollars Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount Purchased credit card relationships $ 5,377 $ 3,798 $ 1,579 $ 8,215 $ 6,549 $ 1,666 Credit card contract related intangibles (1) 5,045 2,357 2,688 5,149 2,177 2,972 Core deposit intangibles 670 656 14 801 771 30 Other customer relationships 462 269 193 474 272 202 Present value of future profits 35 31 4 31 27 4 Indefinite-lived intangible assets 232 — 232 210 — 210 Other 113 91 22 504 474 30 Intangible assets (excluding MSRs) $ 11,934 $ 7,202 $ 4,732 $ 15,384 $ 10,270 $ 5,114 Mortgage servicing rights (MSRs) (2) 553 — 553 1,564 — 1,564 Total intangible assets $ 12,487 $ 7,202 $ 5,285 $ 16,948 $ 10,270 $ 6,678
Components of intangible assets, indefinite-lived	The components of intangible assets were as follows: September 30, 2017 December 31, 2016 In millions of dollars Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount Purchased credit card relationships $ 5,377 $ 3,798 $ 1,579 $ 8,215 $ 6,549 $ 1,666 Credit card contract related intangibles (1) 5,045 2,357 2,688 5,149 2,177 2,972 Core deposit intangibles 670 656 14 801 771 30 Other customer relationships 462 269 193 474 272 202 Present value of future profits 35 31 4 31 27 4 Indefinite-lived intangible assets 232 — 232 210 — 210 Other 113 91 22 504 474 30 Intangible assets (excluding MSRs) $ 11,934 $ 7,202 $ 4,732 $ 15,384 $ 10,270 $ 5,114 Mortgage servicing rights (MSRs) (2) 553 — 553 1,564 — 1,564 Total intangible assets $ 12,487 $ 7,202 $ 5,285 $ 16,948 $ 10,270 $ 6,678
Changes in intangible assets	The changes in intangible assets were as follows: Net carrying Net carrying amount at In millions of dollars December 31, Acquisitions/ divestitures Amortization FX translation and other September 30, Purchased credit card relationships $ 1,666 $ 20 $ (109 ) $ 2 $ 1,579 Credit card contract related intangibles (1) 2,972 9 (295 ) 2 2,688 Core deposit intangibles 30 — (18 ) 2 14 Other customer relationships 202 — (17 ) 8 193 Present value of future profits 4 — — — 4 Indefinite-lived intangible assets 210 — — 22 232 Other 30 (14 ) (11 ) 17 22 Intangible assets (excluding MSRs) $ 5,114 $ 15 $ (450 ) $ 53 $ 4,732 Mortgage servicing rights (MSRs) (2) 1,564 553 Total intangible assets $ 6,678 $ 5,285 (1) Primarily reflects contract-related intangibles associated with the American Airlines, Sears, The Home Depot, Costco and AT&T credit card program agreements, which represented 97% of the aggregate net carrying amount at September 30, 2017 and December 31, 2016. (2) For additional information on Citi’s MSRs, including the rollforward for the nine months ended September 30, 2017 , see Note 18 to the Consolidated Financial Statements.

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of short-term borrowings	In millions of dollars September 30, December 31, Commercial paper $ 10,033 $ 9,989 Other borrowings (1) 28,116 20,712 Total $ 38,149 $ 30,701 (1) Includes borrowings from Federal Home Loan Banks and other market participants. At September 30, 2017 and December 31, 2016 , collateralized short-term advances from the Federal Home Loan Banks were $16.6 billion and $12.0 billion , respectively.
Schedule of long-term debt	In millions of dollars September 30, December 31, 2016 Citigroup Inc. (1) $ 151,914 $ 147,333 Bank (2) 62,078 49,454 Broker-dealer and other (3) 18,681 9,391 Total $ 232,673 $ 206,178 (1) Represents the parent holding company. (2) Represents Citibank entities as well as other bank entities. At September 30, 2017 and December 31, 2016 , collateralized long-term advances from the Federal Home Loan Banks were $19.8 billion and $21.6 billion , respectively. (3) Represents broker-dealer and other non-bank subsidiaries that are consolidated into Citigroup Inc., the parent holding company.
Summary of outstanding trust preferred securities	The following table summarizes Citi’s outstanding trust preferred securities at September 30, 2017 : 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 99,901 134 3 mo LIBOR + 88.75 bps 50 134 June 28, 2067 June 28, 2017 Total obligated $ 2,574 $ 2,580 Note: Distributions on the trust preferred securities and interest on the subordinated debentures are payable semiannually 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.

CHANGES IN ACCUMULATED OTHER 48

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) (Tables)	9 Months Ended
	Sep. 30, 2017
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) were as follows: Three Months Ended September 30, 2017 In millions of dollars Net Debt valuation adjustment (DVA) Cash flow hedges (1) Benefit plans (2) Foreign (3) Accumulated Balance, June 30, 2017 $ (102 ) $ (496 ) $ (445 ) $ (5,311 ) $ (23,545 ) $ (29,899 ) Other comprehensive income before reclassifications 60 (125 ) (27 ) (71 ) 218 55 Increase (decrease) due to amounts reclassified from AOCI (126 ) 2 35 42 — (47 ) Change, net of taxes $ (66 ) $ (123 ) $ 8 $ (29 ) $ 218 $ 8 Balance at September 30, 2017 $ (168 ) $ (619 ) $ (437 ) $ (5,340 ) $ (23,327 ) $ (29,891 ) Nine Months Ended September 30, 2017 In millions of dollars Net Debt valuation adjustment (DVA) Cash flow hedges (1) Benefit plans (2) Foreign (3) Accumulated Balance, December 31, 2016 $ (799 ) $ (352 ) $ (560 ) $ (5,164 ) $ (25,506 ) $ (32,381 ) Adjustment to opening balance, net of taxes (4) 504 — — — — 504 Adjusted balance, beginning of period $ (295 ) $ (352 ) $ (560 ) $ (5,164 ) $ (25,506 ) $ (31,877 ) Other comprehensive income before reclassifications 495 (259 ) 59 (293 ) 2,326 2,328 Increase (decrease) due to amounts reclassified from AOCI (368 ) (8 ) 64 117 (147 ) (342 ) Change, net of taxes $ 127 $ (267 ) $ 123 $ (176 ) $ 2,179 $ 1,986 Balance at September 30, 2017 $ (168 ) $ (619 ) $ (437 ) $ (5,340 ) $ (23,327 ) $ (29,891 ) Three Months Ended September 30, 2016 In millions of dollars Net Debt valuation adjustment (DVA) Cash flow hedges (1) Benefit plans (2) Foreign (3) Accumulated Balance, June 30, 2016 $ 2,054 $ 190 $ (149 ) $ (5,608 ) $ (22,602 ) $ (26,115 ) Other comprehensive income before reclassifications (270 ) (197 ) (136 ) (28 ) (375 ) (1,006 ) Increase (decrease) due to amounts reclassified from AOCI (162 ) (3 ) 53 40 — (72 ) Change, net of taxes $ (432 ) $ (200 ) $ (83 ) $ 12 $ (375 ) $ (1,078 ) Balance, September 30, 2016 $ 1,622 $ (10 ) $ (232 ) $ (5,596 ) $ (22,977 ) $ (27,193 ) Nine Months Ended September 30, 2016 In millions of dollars Net Debt valuation adjustment (DVA) Cash flow hedges (1) Benefit plans (2) Foreign (3) Accumulated Balance, December 31, 2015 $ (907 ) $ — $ (617 ) $ (5,116 ) $ (22,704 ) $ (29,344 ) Adjustment to opening balance, net of taxes (5) — (15 ) — — — (15 ) Adjusted balance, beginning of period $ (907 ) $ (15 ) $ (617 ) $ (5,116 ) $ (22,704 ) $ (29,359 ) Other comprehensive income before reclassifications 2,781 11 270 (594 ) (273 ) 2,195 Increase (decrease) due to amounts reclassified from AOCI (252 ) (6 ) 115 114 — (29 ) Change, net of taxes $ 2,529 $ 5 $ 385 $ (480 ) $ (273 ) $ 2,166 Balance, September 30, 2016 $ 1,622 $ (10 ) $ (232 ) $ (5,596 ) $ (22,977 ) $ (27,193 ) (1) Primarily driven by Citigroup’s pay fixed/receive floating interest rate swap programs that hedge the floating rates on liabilities. (2) Primarily reflects adjustments based on the quarterly actuarial valuations of the Company’s Significant pension and postretirement plans, annual actuarial valuations of all other plans, and amortization of amounts previously recognized in other comprehensive income. (3) Primarily reflects the movements in (by order of impact) the Euro, British pound, Chilean peso, and Brazilian real against the U.S. dollar, and changes in related tax effects and hedges for the quarter ended September 30, 2017 . Primarily reflects the movements in (by order of impact) the Mexican peso, Euro, Korean won, and Polish zloty against the U.S. dollar, and changes in related tax effects and hedges for the quarter nine months ended September 30, 2017 . Primarily reflects the movements in (by order of impact) the Mexican peso, Korean won, Japanese yen, and Australian dollar for the quarter ended September 30, 2016 . Primarily reflects the movements in (by order of impact) the Mexican peso, Japanese yen, Brazilian real and Korean won against the U.S. dollar, and changes in related tax effects and hedges for the quarter and nine months ended September 30, 2016 . (4) In the second quarter of 2017, Citi early adopted ASU 2017-08, Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. Upon adoption, a cumulative effect adjustment was recorded to reduce retained earnings, effective January 1, 2017, for the incremental amortization of cumulative fair value hedge adjustments on callable state and municipal debt securities. For additional information, see Note 1 to the Consolidated Financial Statements. (5) Beginning in the first quarter of 2016, changes in DVA are reflected as a component of AOCI, pursuant to the early adoption of only the provisions of ASU 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.
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) were as follows: Three Months Ended September 30, 2017 In millions of dollars Pretax Tax effect After-tax Balance, June 30, 2017 $ (39,106 ) $ 9,207 $ (29,899 ) Change in net unrealized gains (losses) on investment securities (107 ) 41 (66 ) Debt valuation adjustment (DVA) (195 ) 72 (123 ) Cash flow hedges 12 (4 ) 8 Benefit plans (45 ) 16 (29 ) Foreign currency translation adjustment 285 (67 ) 218 Change $ (50 ) $ 58 $ 8 Balance, September 30, 2017 $ (39,156 ) $ 9,265 $ (29,891 ) Nine Months Ended September 30, 2017 In millions of dollars Pretax Tax effect After-tax Balance, December 31, 2016 $ (42,035 ) $ 9,654 $ (32,381 ) Adjustment to opening balance (1) 803 (299 ) 504 Adjusted balance, beginning of period $ (41,232 ) $ 9,355 $ (31,877 ) Change in net unrealized gains (losses) on investment securities 194 (67 ) 127 Debt valuation adjustment (DVA) (422 ) 155 (267 ) Cash flow hedges 198 (75 ) 123 Benefit plans (266 ) 90 (176 ) Foreign currency translation adjustment 2,372 (193 ) 2,179 Change $ 2,076 $ (90 ) $ 1,986 Balance, September 30, 2017 $ (39,156 ) $ 9,265 $ (29,891 ) (1) In the second quarter of 2017, Citi early adopted ASU 2017-08, Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. Upon adoption, a cumulative effect adjustment was recorded to reduce retained earnings, effective January 1, 2017, for the incremental amortization of cumulative fair value hedge adjustments on callable state and municipal debt securities. For additional information, see Note 1 to the Consolidated Financial Statements. Three Months Ended September 30, 2016 In millions of dollars Pretax Tax effect After-tax Balance, June 30, 2016 $ (33,714 ) $ 7,599 $ (26,115 ) Change in net unrealized gains (losses) on investment securities (686 ) 254 (432 ) Debt valuation adjustment (DVA) (319 ) 119 (200 ) Cash flow hedges (131 ) 48 (83 ) Benefit plans 11 1 12 Foreign currency translation adjustment (313 ) (62 ) (375 ) Change $ (1,438 ) $ 360 $ (1,078 ) Balance, September 30, 2016 $ (35,152 ) $ 7,959 $ (27,193 ) Nine Months Ended September 30, 2016 In millions of dollars Pretax Tax effect After-tax 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 4,020 (1,491 ) 2,529 Debt valuation adjustment (DVA) 8 (3 ) 5 Cash flow hedges 607 (222 ) 385 Benefit plans (747 ) 267 (480 ) Foreign currency translation adjustment (574 ) 301 (273 ) Change $ 3,314 $ (1,148 ) $ 2,166 Balance, September 30, 2016 $ (35,152 ) $ 7,959 $ (27,193 ) (1) Represents the ($15) million adjustment related to the initial adoption of ASU 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 to the Consolidated Statement of Income as follows: Increase (decrease) in AOCI due to amounts reclassified to Consolidated Statement of Income Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2017 Realized (gains) losses on sales of investments $ (213 ) $ (626 ) OTTI gross impairment losses 15 47 Subtotal, pretax $ (198 ) $ (579 ) Tax effect 72 211 Net realized (gains) losses on investment securities, after-tax (1) $ (126 ) $ (368 ) Realized DVA (gains) losses on fair value option liabilities $ 3 $ (13 ) Subtotal, pretax $ 3 $ (13 ) Tax effect (1 ) 5 Net realized debt valuation adjustment, after-tax $ 2 $ (8 ) Interest rate contracts $ 48 $ 94 Foreign exchange contracts 7 8 Subtotal, pretax $ 55 $ 102 Tax effect (20 ) (38 ) Amortization of cash flow hedges, after-tax (2) $ 35 $ 64 Amortization of unrecognized Prior service cost (benefit) $ (10 ) $ (32 ) Net actuarial loss 70 203 Curtailment/settlement impact (3) 5 12 Subtotal, pretax $ 65 $ 183 Tax effect (23 ) (66 ) Amortization of benefit plans, after-tax (3) $ 42 $ 117 Foreign currency translation adjustment $ — $ (232 ) Tax effect — 85 Foreign currency translation adjustment $ — $ (147 ) Total amounts reclassified out of AOCI, pretax $ (75 ) $ (539 ) Total tax effect 28 197 Total amounts reclassified out of AOCI, after-tax $ (47 ) $ (342 ) (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 12 to the Consolidated Financial Statements for additional details. (2) See Note 19 to the Consolidated Financial Statements for additional details. (3) See Note 8 to the Consolidated Financial Statements for additional details. The Company recognized pretax gain (loss) related to amounts in AOCI reclassified to the Consolidated Statement of Income as follows: Increase (decrease) in AOCI due to amounts reclassified to Consolidated Statement of Income Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2016 2016 Realized (gains) losses on sales of investments $ (287 ) $ (673 ) OTTI gross impairment losses 32 283 Subtotal, pretax $ (255 ) $ (390 ) Tax effect 93 138 Net realized (gains) losses on investment securities, after-tax (1) $ (162 ) $ (252 ) Realized DVA (gains) losses on fair value option liabilities $ (5 ) $ (10 ) Subtotal, pretax $ (5 ) $ (10 ) Tax effect $ 2 $ 4 Net realized debt valuation adjustment, after-tax $ (3 ) $ (6 ) Interest rate contracts $ 39 $ 96 Foreign exchange contracts 46 89 Subtotal, pretax $ 85 $ 185 Tax effect (32 ) (70 ) Amortization of cash flow hedges, after-tax (2) $ 53 $ 115 Amortization of unrecognized Prior service cost (benefit) $ (10 ) $ (31 ) Net actuarial loss 73 208 Curtailment/settlement impact (3) 8 9 Subtotal, pretax $ 71 $ 186 Tax effect (31 ) (72 ) Amortization of benefit plans, after-tax (3) $ 40 $ 114 Foreign currency translation adjustment $ — $ — Total amounts reclassified out of AOCI, pretax $ (104 ) $ (29 ) Total tax effect 32 — Total amounts reclassified out of AOCI, after-tax $ (72 ) $ (29 ) (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 12 to the Consolidated Financial Statements for additional details. (2) See Note 19 to the Consolidated Financial Statements for additional details. (3) See Note 8 to the Consolidated Financial Statements for additional details.

SECURITIZATIONS AND VARIABLE 49

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES (Tables)	9 Months Ended
	Sep. 30, 2017
Securitizations and Variable Interest Entities [Abstract]
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 September 30, 2017 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 $ 49,739 $ 49,739 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored (5) 116,257 — 116,257 2,528 — — 63 2,591 Non-agency-sponsored 21,123 932 20,191 280 36 — 1 317 Citi-administered asset-backed commercial paper conduits (ABCP) 19,298 19,298 — — — — — — Collateralized loan obligations (CLOs) 19,182 — 19,182 5,690 — — 9 5,699 Asset-based financing 51,393 672 50,721 15,412 599 5,016 — 21,027 Municipal securities tender option bond trusts (TOBs) 6,777 2,178 4,599 13 — 3,063 — 3,076 Municipal investments 17,830 11 17,819 2,627 3,855 2,345 — 8,827 Client intermediation 2,664 1,131 1,533 782 — 491 6 1,279 Investment funds 2,058 762 1,296 28 8 15 2 53 Other 943 33 910 133 9 38 47 227 Total $ 307,264 $ 74,756 $ 232,508 $ 27,493 $ 4,507 $ 10,968 $ 128 $ 43,096 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 (1) The definition of maximum exposure to loss is included in the text that follows this table. (2) Included on Citigroup’s September 30, 2017 and December 31, 2016 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. (5) See Note 2 to the Consolidated Financial Statements for more information on the exit of the U.S. mortgage servicing operations and sale of MSRs.
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: September 30, 2017 December 31, 2016 In millions of dollars Liquidity facilities Loan/equity commitments Liquidity facilities Loan/equity commitments Asset-based financing $ — $ 5,016 $ 5 $ 4,910 Municipal securities tender option bond trusts (TOBs) 3,063 — 2,842 — Municipal investments — 2,345 — 2,580 Client intermediation — 491 — — Investment funds — 15 — 27 Other — 38 — 58 Total funding commitments $ 3,063 $ 7,905 $ 2,847 $ 7,575
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 September 30, 2017 December 31, 2016 Cash $ 0.1 $ 0.1 Trading account assets 8.6 8.0 Investments 4.7 4.4 Total loans, net of allowance 18.2 18.8 Other 0.5 1.5 Total assets $ 32.1 $ 32.8
Schedule of securitized credit card receivables	The following table reflects amounts related to the Company’s securitized credit card receivables: In billions of dollars September 30, 2017 December 31, 2016 Ownership interests in principal amount of trust credit card receivables Sold to investors via trust-issued securities $ 28.0 $ 22.7 Retained by Citigroup as trust-issued securities 9.2 7.4 Retained by Citigroup via non-certificated interests 12.5 20.6 Total $ 49.7 $ 50.7 The following tables summarize selected cash flow information related to Citigroup’s credit card securitizations: Three Months Ended September 30, In billions of dollars 2017 2016 Proceeds from new securitizations $ 2.2 $ — Pay down of maturing notes (1.8 ) (2.8 ) Nine Months Ended September 30, In billions of dollars 2017 2016 Proceeds from new securitizations $ 9.8 $ — Pay down of maturing notes (4.6 ) (6.3 )
Schedule of Master Trust liabilities (at par value)	In billions of dollars Sept. 30, 2017 Dec. 31, 2016 Term notes issued to third parties $ 27.0 $ 21.7 Term notes retained by Citigroup affiliates 7.3 5.5 Total Master Trust liabilities $ 34.3 $ 27.2
Schedule of Omni Trust liabilities (at par value)	In billions of dollars Sept. 30, 2017 Dec. 31, 2016 Term notes issued to third parties $ 1.0 $ 1.0 Term notes retained by Citigroup affiliates 1.9 1.9 Total Omni Trust liabilities $ 2.9 $ 2.9
Schedule of cash flow information, mortgage securitizations	The following table summarizes selected cash flow information related to Citigroup mortgage securitizations: Three Months Ended September 30, 2017 2016 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- (1) Proceeds from new securitizations $ 11.7 $ 4.1 $ 11.7 $ 1.4 Contractual servicing fees received 0.1 — 0.1 — Nine Months Ended September 30, 2017 2016 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- (1) Proceeds from new securitizations $ 25.9 $ 6.9 $ 32.5 $ 8.0 Contractual servicing fees received 0.2 — 0.3 — (1) The proceeds from new securitizations in 2016 include $0.5 billion 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: Three Months Ended September 30, 2017 Non-agency-sponsored mortgages (1) U.S. agency- sponsored mortgages Senior interests Subordinated interests Discount rate 2.0% to 13.2% — — Weighted average discount rate 8.5 % — — Constant prepayment rate 6.6% to 31.6% — — Weighted average constant prepayment rate 10.6 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 2.5 to 10.5 years — — Three Months Ended September 30, 2016 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 1.5% to 13.0% — — Weighted average discount rate 10.0 % — — Constant prepayment rate 7.7% to 30.9% — — Weighted average constant prepayment rate 13.7 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 2.0 to 9.8 years — — Nine Months Ended September 30, 2017 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 2.0% to 19.9% — — Weighted average discount rate 9.1 % — — Constant prepayment rate 3.8% to 31.6% — — Weighted average constant prepayment rate 9.6 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 2.5 to 14.5 years — — Nine Months Ended September 30, 2016 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 0.8% to 13.0% — — Weighted average discount rate 9.1 % — — Constant prepayment rate 7.7% to 30.9% — — Weighted average constant prepayment rate 12.8 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 0.5 to 17.5 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. September 30, 2017 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 0.0% to 82.4% 0.0% to 5.1% 4.8% to 33.9% Weighted average discount rate 7.9 % 1.0 % 9.7 % Constant prepayment rate 7.4% to 31.6% 8.9% to 13.9% 0.5% to 13.1% Weighted average constant prepayment rate 12.3 % 12.9 % 7.0 % Anticipated net credit losses (2) NM 0.3% to 50.2% 35.1% to 52.1% Weighted average anticipated net credit losses NM 12.2 % 43.2 % Weighted average life 0.4 to 28.0 years 5.2 to 15.1 years 0.4 to 18.8 years December 31, 2016 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated 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 (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	September 30, 2017 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- sponsored mortgages Senior interests Subordinated interests Carrying value of retained interests $ 1,529 $ 156 $ 189 Discount rates Adverse change of 10% $ (45 ) $ (3 ) $ (4 ) Adverse change of 20% (87 ) (6 ) (8 ) Constant prepayment rate Adverse change of 10% (42 ) (1 ) (1 ) Adverse change of 20% (87 ) (2 ) (3 ) Anticipated net credit losses Adverse change of 10% NM (4 ) (1 ) Adverse change of 20% NM (8 ) (1 ) December 31, 2016 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- Senior Subordinated 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 ) (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: Three Months Ended September 30, In millions of dollars 2017 2016 Balance, as of June 30 $ 560 $ 1,324 Originations 19 43 Changes in fair value of MSRs due to changes in inputs and assumptions (6 ) 13 Other changes (1) (20 ) (78 ) Sale of MSRs (2) — (32 ) Balance, as of September 30 $ 553 $ 1,270 Nine Months Ended September 30, In millions of dollars 2017 2016 Balance, beginning of year $ 1,564 $ 1,781 Originations 75 111 Changes in fair value of MSRs due to changes in inputs and assumptions 50 (349 ) Other changes (1) (90 ) (255 ) Sale of MSRs (2) (1,046 ) (18 ) Balance, as of September 30 $ 553 $ 1,270 (1) Represents changes due to customer payments and passage of time. (2) See Note 2 to the Consolidated Financial Statements for more information on the exit of the U.S. mortgage servicing operations and sale of MSRs. 2016 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: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Servicing fees $ 65 $ 117 $ 236 $ 371 Late fees 2 3 8 11 Ancillary fees 3 4 11 13 Total MSR fees $ 70 $ 124 $ 255 $ 395
Schedule of cash flow information, collateralized loan obligations	The following table summarizes selected cash flow information related to Citigroup CLOs: Three Months Ended September 30, In billions of dollars 2017 2016 Proceeds from new securitizations $ 1.1 $ 1.8 Nine Months Ended September 30, In billions of dollars 2017 2016 Proceeds from new securitizations $ 2.5 $ 3.8
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: Sept. 30, 2017 Dec. 31, 2016 Discount rate 1.1% to 1.6% 1.3% to 1.7%
Schedule of sensitivity of adverse changes of 10% and 20% to discount rate, CDOs and CLOs	In millions of dollars Sept. 30, 2017 Dec. 31, 2016 Carrying value of retained interests $ 3,883 $ 4,261 Discount rates Adverse change of 10% $ (25 ) $ (30 ) Adverse change of 20% (51 ) (62 )
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. September 30, 2017 In millions of dollars Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Type Commercial and other real estate $ 8,971 $ 3,068 Corporate loans 2,763 1,706 Hedge funds and equities 499 59 Airplanes, ships and other assets 38,488 16,194 Total $ 50,721 $ 21,027 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

DERIVATIVES ACTIVITIES (Tables)

DERIVATIVES ACTIVITIES (Tables)	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative notionals	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 September 30, December 31, September 30, December 31, September 30, December 31, Interest rate contracts Swaps $ 186,553 $ 151,331 $ 20,878,378 $ 19,145,250 $ 38,964 $ 47,324 Futures and forwards — 97 6,926,108 6,864,276 13,504 30,834 Written options — 3,446,771 2,921,070 2,659 4,759 Purchased options — — 3,195,655 2,768,528 3,580 7,320 Total interest rate contract notionals $ 186,553 $ 151,428 $ 34,446,912 $ 31,699,124 $ 58,707 $ 90,237 Foreign exchange contracts Swaps $ 35,431 $ 19,042 $ 6,870,504 $ 5,492,145 $ 27,052 $ 22,676 Futures, forwards and spot 38,100 56,964 4,658,973 3,251,132 5,153 3,419 Written options 4,027 — 1,466,308 1,194,325 — — Purchased options 6,697 — 1,507,896 1,215,961 — — Total foreign exchange contract notionals $ 84,255 $ 76,006 $ 14,503,681 $ 11,153,563 $ 32,205 $ 26,095 Equity contracts Swaps $ — $ — $ 219,056 $ 192,366 $ — $ — Futures and forwards — — 57,541 37,557 — — Written options — — 410,746 304,579 — — Purchased options — — 336,586 266,070 — — Total equity contract notionals $ — $ — $ 1,023,929 $ 800,572 $ — $ — Commodity and other contracts Swaps $ — $ — $ 81,208 $ 70,774 $ — $ — Futures and forwards 139 182 158,757 142,530 — — Written options — — 76,663 74,627 — — Purchased options — — 74,620 69,629 — — Total commodity and other contract notionals $ 139 $ 182 $ 391,248 $ 357,560 $ — $ — Credit derivatives (4) Protection sold $ — $ — $ 872,476 $ 859,420 $ 98 $ — Protection purchased — — 900,866 883,003 13,201 19,470 Total credit derivatives $ — $ — $ 1,773,342 $ 1,742,423 $ 13,299 $ 19,470 Total derivative notionals $ 270,947 $ 227,616 $ 52,139,112 $ 45,753,242 $ 104,211 $ 135,802 (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 $63 million and $1,825 million at September 30, 2017 and December 31, 2016 , 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	The following tables present the gross and net fair values of the Company’s derivative transactions and the related offsetting amounts as of September 30, 2017 and December 31, 2016 . 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. In addition, the table for September 30, 2017 reflects rule changes adopted by clearing organizations that require or allow entities to elect to treat derivative assets, liabilities and the related variation margin as settlement of the related derivative fair values for legal and accounting purposes, as opposed to presenting gross derivative assets and liabilities that are subject to collateral, whereby the counterparties would record a related collateral payable or receivable. As a result, the table for September 30, 2017 reflects a reduction of approximately $100 billion of derivative assets and derivative liabilities that previously would have been reported on a gross basis, but are now settled and not subject to collateral. The table for December 31, 2016 presents derivative assets and liabilities as gross amounts subject to variation margin collateral that were netted under enforceable master netting agreements. Therefore the net presentation of the affected items on the consolidated balance sheet is consistent for all periods. 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 September 30, 2017 Derivatives classified in Trading account assets / liabilities (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 $ 440 $ 107 $ 1,291 $ 30 Cleared 29 29 35 69 Interest rate contracts $ 469 $ 136 $ 1,326 $ 99 Over-the-counter $ 936 $ 676 $ 771 $ 147 Foreign exchange contracts $ 936 $ 676 $ 771 $ 147 Total derivatives instruments designated as ASC 815 hedges $ 1,405 $ 812 $ 2,097 $ 246 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 200,554 $ 179,000 $ 35 $ 1 Cleared 6,843 8,520 73 105 Exchange traded 116 93 — — Interest rate contracts $ 207,513 $ 187,613 $ 108 $ 106 Over-the-counter $ 130,399 $ 129,096 $ — $ — Cleared 3,180 3,312 — — Exchange traded 58 52 — — Foreign exchange contracts $ 133,637 $ 132,460 $ — $ — Over-the-counter $ 18,736 $ 24,317 $ — $ — Cleared 16 20 — — Exchange traded 8,532 8,179 — — Equity contracts $ 27,284 $ 32,516 $ — $ — Over-the-counter $ 11,444 $ 14,541 $ — $ — Exchange traded 745 703 — — Commodity and other contracts $ 12,189 $ 15,244 $ — $ — Over-the-counter $ 15,169 $ 15,592 $ 23 $ 68 Cleared 8,042 9,593 22 297 Credit derivatives (4) $ 23,211 $ 25,185 $ 45 $ 365 Total derivatives instruments not designated as ASC 815 hedges $ 403,834 $ 393,018 $ 153 $ 471 Total derivatives $ 405,239 $ 393,830 $ 2,250 $ 717 Cash collateral paid/received (5)(6) $ 13,991 $ 15,848 $ — $ 9 Less: Netting agreements (7) (325,424 ) (325,424 ) — — Less: Netting cash collateral received/paid (8) (37,876 ) (32,390 ) (1,005 ) (17 ) Net receivables/payables included on the Consolidated Balance Sheet (9) $ 55,930 $ 51,864 $ 1,245 $ 709 Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet Less: Cash collateral received/paid $ (861 ) $ (61 ) $ — $ — Less: Non-cash collateral received/paid (11,864 ) (9,798 ) (294 ) — Total net receivables/payables (9) $ 43,205 $ 42,005 $ 951 $ 709 (1) The trading derivatives fair values are presented in Note 20 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 assets comprise $5,076 million related to protection purchased and $18,180 million related to protection sold as of September 30, 2017 . The credit derivatives liabilities comprise $20,616 million related to protection purchased and $4,934 million related to protection sold as of September 30, 2017 . (5) For the trading account assets/liabilities, reflects the net amount of the $46,381 million and $53,724 million of gross cash collateral paid and received, respectively. Of the gross cash collateral paid, $32,390 million was used to offset trading derivative liabilities and, of the gross cash collateral received, $37,876 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 $17 million of gross cash collateral paid, of which $17 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 $1,014 million of gross cash collateral received, of which $1,005 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 $301 billion , $15 billion and $9 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 $5 billion of derivative asset and $6 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. In millions of dollars at December 31, 2016 Derivatives classified in Trading account assets / liabilities (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 derivatives 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 20 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.
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 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 Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Interest rate contracts $ (9 ) $ (28 ) $ (44 ) $ (2 ) Foreign exchange — 11 26 26 Credit derivatives (109 ) (399 ) (452 ) (960 ) Total Citigroup $ (118 ) $ (416 ) $ (470 ) $ (936 ) The following table summarizes the gains (losses) on the Company’s fair value hedges: Gains (losses) on fair value hedges (1) Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Gain (loss) on the derivatives in designated and qualifying fair value hedges Interest rate contracts $ (194 ) $ (450 ) $ (570 ) $ 2,747 Foreign exchange contracts (166 ) (602 ) (803 ) (2,360 ) Commodity contracts (11 ) (57 ) (20 ) 381 Total gain (loss) on the derivatives in designated and qualifying fair value hedges $ (371 ) $ (1,109 ) $ (1,393 ) $ 768 Gain (loss) on the hedged item in designated and qualifying fair value hedges Interest rate hedges $ 189 $ 442 $ 532 $ (2,701 ) Foreign exchange hedges 144 664 910 2,425 Commodity hedges 12 59 22 (374 ) Total gain (loss) on the hedged item in designated and qualifying fair value hedges $ 345 $ 1,165 $ 1,464 $ (650 ) Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges Interest rate hedges $ (5 ) $ (11 ) $ (31 ) $ 48 Foreign exchange hedges (17 ) (3 ) 32 (53 ) Total hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges $ (22 ) $ (14 ) $ 1 $ (5 ) Net gain (loss) excluded from assessment of the effectiveness of fair value hedges Interest rate contracts $ — $ 3 $ (7 ) $ (2 ) Foreign exchange contracts (2) (5 ) 65 75 118 Commodity hedges 1 2 2 7 Total net gain (loss) excluded from assessment of the effectiveness of fair value hedges $ (4 ) $ 70 $ 70 $ 123 (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.
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: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Effective portion of cash flow hedges included in AOCI Interest rate contracts $ (36 ) $ (187 ) $ 103 $ 448 Foreign exchange contracts (7 ) (29 ) (7 ) (26 ) Total effective portion of cash flow hedges included in AOCI $ (43 ) $ (216 ) $ 96 $ 422 Effective portion of cash flow hedges reclassified from AOCI to earnings Interest rate contracts $ (48 ) $ (39 ) $ (94 ) $ (96 ) Foreign exchange contracts (7 ) (46 ) (8 ) (89 ) Total effective portion of cash flow hedges reclassified from AOCI to earnings (1) $ (55 ) $ (85 ) $ (102 ) $ (185 ) (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 September 30, 2017 Receivable (1) Payable (2) Protection Protection By industry/counterparty Banks $ 9,114 $ 8,454 $ 320,482 $ 338,723 Broker-dealers 2,882 2,805 89,352 100,408 Non-financial 28 93 2,154 1,501 Insurance and other financial institutions 11,232 14,198 502,079 431,942 Total by industry/counterparty $ 23,256 $ 25,550 $ 914,067 $ 872,574 By instrument Credit default swaps and options $ 23,013 $ 24,365 $ 890,913 $ 862,753 Total return swaps and other 243 1,185 23,154 9,821 Total by instrument $ 23,256 $ 25,550 $ 914,067 $ 872,574 By rating Investment grade $ 13,045 $ 13,758 $ 696,474 $ 665,764 Non-investment grade 10,211 11,792 217,593 206,810 Total by rating $ 23,256 $ 25,550 $ 914,067 $ 872,574 By maturity Within 1 year $ 2,520 $ 3,225 $ 279,201 $ 267,863 From 1 to 5 years 17,459 18,823 547,675 522,437 After 5 years 3,277 3,502 87,191 82,274 Total by maturity $ 23,256 $ 25,550 $ 914,067 $ 872,574 (1) The fair value amount receivable is composed of $5,076 million under protection purchased and $18,180 million under protection sold. (2) The fair value amount payable is composed of $20,616 million under protection purchased and $4,934 million under protection sold. 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 VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of CVA and FVA applied to fair value of derivative instruments	The table below summarizes the credit valuation adjustments (CVA) and funding valuation adjustments (FVA) applied to the fair value of derivative instruments at September 30, 2017 and December 31, 2016 : Credit and funding valuation adjustments contra-liability (contra-asset) In millions of dollars September 30, December 31, Counterparty CVA $ (1,114 ) $ (1,488 ) Asset FVA (462 ) (536 ) Citigroup (own-credit) CVA 318 459 Liability FVA 51 62 Total CVA—derivative instruments (1) $ (1,207 ) $ (1,503 ) (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 periods indicated: Credit/funding/debt valuation adjustments gain (loss) Three Months Ended September 30, Nine Months Ended In millions of dollars 2017 2016 2017 2016 Counterparty CVA $ 27 $ 112 $ 197 $ 19 Asset FVA (5 ) 37 74 (59 ) Own-credit CVA (2 ) (60 ) (127 ) 65 Liability FVA (16 ) (59 ) (10 ) (11 ) Total CVA—derivative instruments $ 4 $ 30 $ 134 $ 14 DVA related to own FVO liabilities (1) $ (195 ) $ (319 ) $ (422 ) $ 8 Total CVA and DVA (2) $ (191 ) $ (289 ) $ (288 ) $ 22 (1) See Note 1 and Note 17 to the Consolidated Financial Statements. (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 September 30, 2017 and December 31, 2016 . 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 September 30, 2017 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 $ — $ 205,951 $ 664 $ 206,615 $ (50,283 ) $ 156,332 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 21,991 309 22,300 — 22,300 Residential — 529 351 880 — 880 Commercial — 1,061 112 1,173 — 1,173 Total trading mortgage-backed securities $ — $ 23,581 $ 772 $ 24,353 $ — $ 24,353 U.S. Treasury and federal agency securities $ 22,398 $ 2,999 $ — $ 25,397 $ — $ 25,397 State and municipal — 2,429 270 2,699 — 2,699 Foreign government 45,503 18,525 95 64,123 — 64,123 Corporate 247 14,924 391 15,562 — 15,562 Equity securities 47,941 7,427 236 55,604 — 55,604 Asset-backed securities — 1,347 1,704 3,051 — 3,051 Other trading assets (3) 3 10,034 2,151 12,188 — 12,188 Total trading non-derivative assets $ 116,092 $ 81,266 $ 5,619 $ 202,977 $ — $ 202,977 Trading derivatives Interest rate contracts $ 147 $ 206,086 $ 1,749 $ 207,982 Foreign exchange contracts 42 133,963 568 134,573 Equity contracts 2,110 24,606 568 27,284 Commodity contracts 280 11,598 311 12,189 Credit derivatives — 22,113 1,098 23,211 Total trading derivatives $ 2,579 $ 398,366 $ 4,294 $ 405,239 Cash collateral paid (4) $ 13,991 Netting agreements $ (325,424 ) Netting of cash collateral received (37,876 ) Total trading derivatives $ 2,579 $ 398,366 $ 4,294 $ 419,230 $ (363,300 ) $ 55,930 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 42,257 $ 57 $ 42,314 $ — $ 42,314 Residential — 2,992 — 2,992 — 2,992 Commercial — 341 3 344 — 344 Total investment mortgage-backed securities $ — $ 45,590 $ 60 $ 45,650 $ — $ 45,650 U.S. Treasury and federal agency securities $ 107,085 $ 11,241 $ — $ 118,326 $ — $ 118,326 State and municipal — 7,918 1,272 9,190 — 9,190 Foreign government 58,869 41,577 301 100,747 — 100,747 Corporate 2,342 12,997 120 15,459 — 15,459 Equity securities 287 14 3 304 — 304 Asset-backed securities — 4,461 830 5,291 — 5,291 Other debt securities — 338 10 348 — 348 Non-marketable equity securities (5) — 66 829 895 — 895 Total investments $ 168,583 $ 124,202 $ 3,425 $ 296,210 $ — $ 296,210 Table continues on the next page. In millions of dollars at September 30, 2017 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Loans $ — $ 3,764 $ 544 $ 4,308 $ — $ 4,308 Mortgage servicing rights — — 553 553 — 553 Non-trading derivatives and other financial assets measured on a recurring basis, gross $ 14,434 $ 6,981 $ 14 $ 21,429 Cash collateral paid (6) — Netting of cash collateral received $ (1,005 ) Non-trading derivatives and other financial assets measured on a recurring basis $ 14,434 $ 6,981 $ 14 $ 21,429 $ (1,005 ) $ 20,424 Total assets $ 301,688 $ 820,530 $ 15,113 $ 1,151,322 $ (414,588 ) $ 736,734 Total as a percentage of gross assets (7) 26.5 % 72.1 % 1.3 % Liabilities Interest-bearing deposits $ — $ 1,197 $ 300 $ 1,497 $ — $ 1,497 Federal funds purchased and securities loaned or sold under agreements to repurchase — 94,843 765 95,608 (50,283 ) 45,325 Trading account liabilities Securities sold, not yet purchased 73,549 9,688 684 83,921 — 83,921 Other trading liabilities — 3,035 — 3,035 — 3,035 Total trading liabilities $ 73,549 $ 12,723 $ 684 $ 86,956 $ — $ 86,956 Trading derivatives Interest rate contracts $ 118 $ 185,681 $ 1,950 $ 187,749 Foreign exchange contracts 50 132,666 420 133,136 Equity contracts 2,116 27,984 2,416 32,516 Commodity contracts 166 12,428 2,650 15,244 Credit derivatives — 23,146 2,039 25,185 Total trading derivatives $ 2,450 $ 381,905 $ 9,475 $ 393,830 Cash collateral received (8) $ 15,848 Netting agreements $ (325,424 ) Netting of cash collateral paid (32,390 ) Total trading derivatives $ 2,450 $ 381,905 $ 9,475 $ 409,678 $ (357,814 ) $ 51,864 Short-term borrowings $ — $ 4,771 $ 56 $ 4,827 $ — $ 4,827 Long-term debt — 19,505 11,321 30,826 — 30,826 Non-trading derivatives and other financial liabilities measured on a recurring basis, gross $ 14,434 $ 716 $ 2 $ 15,152 Cash collateral received (9) 9 Netting of cash collateral paid $ (17 ) Total non-trading derivatives and other financial liabilities measured on a recurring basis $ 14,434 $ 716 $ 2 $ 15,161 $ (17 ) $ 15,144 Total liabilities $ 90,433 $ 515,660 $ 22,603 $ 644,553 $ (408,114 ) $ 236,439 Total as a percentage of gross liabilities (7) 14.4 % 82.0 % 3.6 % (1) For the three and nine months ended September 30, 2017 , the Company transferred assets of approximately $0.6 billion and $3.6 billion from Level 1 to Level 2, primarily related to foreign government securities and equity securities not traded in active markets. During the three and nine months ended September 30, 2017 , the Company transferred assets of approximately $0.9 billion and $3.1 billion from Level 2 to Level 1, primarily related to foreign government bonds traded with sufficient frequency to constitute an active market. For the three and nine months ended September 30, 2017 , the Company transferred liabilities of approximately $0.2 billion and $0.3 billion from Level 1 to Level 2. During the three and nine months ended September 30, 2017 , the Company transferred liabilities of approximately $0.1 billion and $0.2 billion from Level 2 to Level 1. (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 21 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 $46,381 million gross cash collateral paid, of which $32,390 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 $17 million of gross cash collateral paid, all of which 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 $53,724 million of gross cash collateral received, of which $37,876 million was used to offset trading derivative assets. (9) Reflects the net amount of $1,014 million of gross cash collateral received, of which $1,005 million was used to offset non-trading derivative assets. 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 $ 16,368 $ 4,811 $ 1 $ 21,180 $ — $ 21,180 State and municipal — 3,780 296 4,076 — 4,076 Foreign government 32,164 17,492 40 49,696 — 49,696 Corporate 424 14,199 324 14,947 — 14,947 Equity securities 45,056 5,260 127 50,443 — 50,443 Asset-backed securities — 892 1,868 2,760 — 2,760 Other trading assets (3) — 9,466 2,814 12,280 — 12,280 Total trading non-derivative assets $ 94,012 $ 79,909 $ 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 Table continues on the next page. 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 $ 276,532 $ 998,387 $ 19,526 $ 1,305,641 $ (606,943 ) $ 698,698 Total as a percentage of gross assets (7) 21.4 % 77.1 % 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 67,429 12,184 1,177 80,790 — 80,790 Other trading liabilities — 1,827 1 1,828 — 1,828 Total trading liabilities $ 67,429 $ 14,011 $ 1,178 $ 82,618 $ — $ 82,618 Trading account 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 ) Non-trading derivatives and other financial liabilities measured on a recurring basis $ 9,300 $ 1,540 $ 8 $ 10,849 $ (53 ) $ 10,796 Total liabilities $ 79,290 $ 705,579 $ 22,619 $ 823,220 $ (609,550 ) $ 213,670 Total as a percentage of gross liabilities (7) 9.8 % 87.4 % 2.8 % (1) In 2016, the Company transferred assets of approximately $2.6 billion from Level 1 to Level 2, 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, 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 21 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 derivative assets.
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 Jun. 30, 2017 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2017 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,002 $ (338 ) $ — $ — $ — $ — $ — $ — $ — $ 664 $ (338 ) Trading non-derivative assets Trading mortgage- backed securities U.S. government-sponsored agency guaranteed 204 — — 75 (21 ) 174 — (123 ) — 309 — Residential 327 24 — 41 (9 ) 39 — (71 ) — 351 12 Commercial 318 10 — 22 (17 ) 11 — (232 ) — 112 5 Total trading mortgage- backed securities $ 849 $ 34 $ — $ 138 $ (47 ) $ 224 $ — $ (426 ) $ — $ 772 $ 17 U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 284 (2 ) — — — 49 — (61 ) — 270 (1 ) Foreign government 108 (5 ) — 4 (114 ) 161 — (59 ) — 95 (2 ) Corporate 401 105 — 16 (11 ) 148 — (268 ) — 391 103 Equity securities 240 183 — 3 (41 ) 29 — (178 ) — 236 6 Asset-backed securities 1,570 114 — 5 (6 ) 481 — (460 ) — 1,704 26 Other trading assets 1,803 (38 ) — 38 (607 ) 1,349 4 (394 ) (4 ) 2,151 29 Total trading non- derivative assets $ 5,255 $ 391 $ — $ 204 $ (826 ) $ 2,441 $ 4 $ (1,846 ) $ (4 ) $ 5,619 $ 178 Trading derivatives, net (4) Interest rate contracts $ (288 ) $ 196 $ — $ 4 $ (4 ) $ 25 $ — $ (20 ) $ (114 ) $ (201 ) $ 120 Foreign exchange contracts 184 (92 ) — 1 (4 ) (6 ) — (3 ) 68 148 (92 ) Equity contracts (1,647 ) 201 — (52 ) (34 ) 31 — (126 ) (221 ) (1,848 ) (10 ) Commodity contracts (2,024 ) (248 ) — (29 ) (10 ) — — (3 ) (25 ) (2,339 ) (255 ) Credit derivatives (1,339 ) (150 ) — 25 115 7 — — 401 (941 ) (185 ) Total trading derivatives, net (4) $ (5,114 ) $ (93 ) $ — $ (51 ) $ 63 $ 57 $ — $ (152 ) $ 109 $ (5,181 ) $ (422 ) Table continues on the next page. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Jun. 30, 2017 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2017 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 50 $ — $ 12 $ — $ (5 ) $ — $ — $ — $ — $ 57 $ 28 Residential — — — — — — — — — — — Commercial — — — 3 — — — — — 3 — Total investment mortgage-backed securities $ 50 $ — $ 12 $ 3 $ (5 ) $ — $ — $ — $ — $ 60 $ 28 U.S. Treasury and federal agency securities $ 1 $ — $ — $ — $ — $ — $ — $ (1 ) $ — $ — $ — State and municipal 1,285 — (2 ) 21 (3 ) 16 — (45 ) — 1,272 17 Foreign government 358 — (58 ) — (18 ) 122 — (103 ) — 301 (7 ) Corporate 156 — 146 10 (2 ) 41 — (231 ) — 120 — Equity securities 9 — (1 ) — — — — (5 ) — 3 — Asset-backed securities 1,028 — (280 ) 2 (7 ) 504 — (417 ) — 830 (134 ) Other debt securities 10 — — — — — — — — 10 — Non-marketable equity securities 939 — (61 ) — — 1 — (1 ) (49 ) 829 (18 ) Total investments $ 3,836 $ — $ (244 ) $ 36 $ (35 ) $ 684 $ — $ (803 ) $ (49 ) $ 3,425 $ (114 ) Loans $ 577 $ — $ 73 $ — $ — $ 131 $ — $ (236 ) $ (1 ) $ 544 $ 264 Mortgage servicing rights 560 — (6 ) — — — 19 — (20 ) 553 3 Other financial assets measured on a recurring basis 17 — 13 — — 1 43 (4 ) (56 ) 14 17 Liabilities Interest-bearing deposits $ 300 $ — $ (2 ) $ — $ — $ — $ — $ — $ (2 ) $ 300 $ 6 Federal funds purchased and securities loaned or sold under agreements to repurchase 807 (1 ) — — — — — — (43 ) 765 4 Trading account liabilities Securities sold, not yet purchased 1,143 496 — 5 (10 ) — — 88 (46 ) 684 24 Other trading liabilities — — — — — — — — — — — Short-term borrowings 29 (13 ) — 3 (1 ) — 12 — — 56 7 Long-term debt 11,831 1,057 — 181 (490 ) — 419 — 437 11,321 716 Other financial liabilities measured on a recurring basis 2 — — — — — 1 — (1 ) 2 (1 ) (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 September 30, 2017 . (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, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2017 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,496 $ (340 ) $ — $ — $ (491 ) $ — $ — $ — $ (1 ) $ 664 $ — Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 176 4 — 154 (86 ) 438 — (377 ) — 309 1 Residential 399 61 — 88 (58 ) 105 — (244 ) — 351 35 Commercial 206 7 — 66 (46 ) 445 — (566 ) — 112 (5 ) Total trading mortgage-backed securities $ 781 $ 72 $ — $ 308 $ (190 ) $ 988 $ — $ (1,187 ) $ — $ 772 $ 31 U.S. Treasury and federal agency securities $ 1 $ — $ — $ — $ — $ — $ — $ (1 ) $ — $ — $ — State and municipal 296 3 — 24 (48 ) 137 — (142 ) — 270 (1 ) Foreign government 40 2 — 88 (204 ) 288 — (119 ) — 95 (1 ) Corporate 324 320 — 132 (84 ) 424 — (725 ) — 391 167 Equity securities 127 212 — 135 (54 ) 38 — (222 ) — 236 20 Asset-backed securities 1,868 251 — 28 (87 ) 1,185 — (1,541 ) — 1,704 34 Other trading assets 2,814 (88 ) — 470 (1,381 ) 2,002 5 (1,652 ) (19 ) 2,151 29 Total trading non-derivative assets $ 6,251 $ 772 $ — $ 1,185 $ (2,048 ) $ 5,062 $ 5 $ (5,589 ) $ (19 ) $ 5,619 $ 279 Trading derivatives, net (4) Interest rate contracts $ (663 ) $ 4 $ — $ (24 ) $ 647 $ 90 $ — $ (225 ) $ (30 ) $ (201 ) $ 65 Foreign exchange contracts 413 (389 ) — 54 (63 ) 32 — (37 ) 138 148 (134 ) Equity contracts (1,557 ) 98 — (34 ) (8 ) 180 — (263 ) (264 ) (1,848 ) (22 ) Commodity contracts (1,945 ) (576 ) — 29 39 — — (3 ) 117 (2,339 ) (255 ) Credit derivatives (1,001 ) (535 ) — (43 ) 91 5 — 2 540 (941 ) (197 ) Total trading derivatives, net (4) $ (4,753 ) $ (1,398 ) $ — $ (18 ) $ 706 $ 307 $ — $ (526 ) $ 501 $ (5,181 ) $ (543 ) Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 101 $ — $ 15 $ 1 $ (60 ) $ — $ — $ — $ — $ 57 $ 30 Residential 50 — 2 — (47 ) — — (5 ) — — — Commercial — — — 3 — 8 — (8 ) — 3 — Total investment mortgage-backed securities $ 151 $ — $ 17 $ 4 $ (107 ) $ 8 $ — $ (13 ) $ — $ 60 $ 30 U.S. Treasury and federal agency securities $ 2 $ — $ — $ — $ — $ — $ — $ (2 ) $ — $ — $ — State and municipal 1,211 — 37 70 (36 ) 92 — (102 ) — 1,272 35 Foreign government 186 — (47 ) 2 (37 ) 455 — (258 ) — 301 (5 ) Corporate 311 — 11 74 (6 ) 224 — (494 ) — 120 — Equity securities 9 — (1 ) — — — — (5 ) — 3 — Asset-backed securities 660 — (98 ) 23 (20 ) 864 — (599 ) — 830 (134 ) Other debt securities — — — — — 21 — (11 ) — 10 — Non-marketable equity securities 1,331 — (124 ) 2 — 10 — (228 ) (162 ) 829 49 Total investments $ 3,861 $ — $ (205 ) $ 175 $ (206 ) $ 1,674 $ — $ (1,712 ) $ (162 ) $ 3,425 $ (25 ) Table continues on the next page. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2017 Loans $ 568 $ — $ 57 $ 80 $ (16 ) $ 173 $ — $ (312 ) $ (6 ) $ 544 $ 266 Mortgage servicing rights 1,564 — 50 — — — 75 (1,046 ) (90 ) 553 (40 ) Other financial assets measured on a recurring basis 34 — (147 ) 3 (8 ) 1 303 (8 ) (164 ) 14 (68 ) Liabilities Interest-bearing deposits $ 293 $ — $ 9 $ 40 $ — $ — $ — $ — $ (24 ) $ 300 $ 6 Federal funds purchased and securities loaned or sold under agreements to repurchase 849 7 — — — — — — (77 ) 765 4 Trading account liabilities Securities sold, not yet purchased 1,177 490 — 18 (53 ) — — 265 (233 ) 684 24 Other trading liabilities — — — — — — — — — — — Short-term borrowings 42 18 — 4 (1 ) — 31 — (2 ) 56 7 Long-term debt 9,744 456 — 702 (1,457 ) — 2,701 — 87 11,321 708 Other financial liabilities measured on a recurring basis 8 — — — — — 3 (1 ) (8 ) 2 (1 ) (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 September 30, 2017. (4) Total Level 3 derivative assets and liabilities have been netted in these tables for presentation purposes only. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Jun. 30, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,819 $ (6 ) $ — $ — $ — $ 5 $ — $ — $ (505 ) $ 1,313 $ (3 ) Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 730 1 — 67 (387 ) 96 — (286 ) 7 228 — Residential 801 116 — 5 (66 ) 18 — (433 ) — 441 (58 ) Commercial 390 2 — 1 (107 ) 309 — (151 ) — 444 6 Total trading mortgage-backed securities $ 1,921 $ 119 $ — $ 73 $ (560 ) $ 423 $ — $ (870 ) $ 7 $ 1,113 $ (52 ) U.S. Treasury and federal agency securities $ 3 $ — $ — $ — $ — $ — $ — $ (2 ) $ — $ 1 $ — State and municipal 117 18 — 118 (37 ) 56 — (115 ) — 157 (1 ) Foreign government 81 (19 ) — — — 24 — (23 ) — 63 1 Corporate 405 39 — 49 (26 ) 414 — (208 ) 12 685 (31 ) Equity securities 3,970 348 — 12 (811 ) 102 — (61 ) — 3,560 (371 ) Asset-backed securities 2,670 47 — 38 (42 ) 783 — (747 ) — 2,749 (58 ) Other trading assets 2,839 12 — 296 (897 ) 966 9 (628 ) (17 ) 2,580 (63 ) Total trading non-derivative assets $ 12,006 $ 564 $ — $ 586 $ (2,373 ) $ 2,768 $ 9 $ (2,654 ) $ 2 $ 10,908 $ (575 ) Trading derivatives, net (4) Interest rate contracts $ (374 ) $ (82 ) $ — $ (59 ) $ 77 $ 5 $ — $ (37 ) $ (93 ) $ (563 ) $ (143 ) Foreign exchange contracts (29 ) 10 — 69 (13 ) 52 — (50 ) 50 89 149 Equity contracts (1,071 ) 29 — 14 123 17 — (28 ) (51 ) (967 ) (189 ) Commodity contracts (2,017 ) (76 ) — (379 ) 74 3 — 5 91 (2,299 ) (285 ) Credit derivatives (754 ) (651 ) — 32 26 (4 ) — (35 ) 367 (1,019 ) 450 Total trading derivatives, net (4) $ (4,245 ) $ (770 ) $ — $ (323 ) $ 287 $ 73 $ — $ (145 ) $ 364 $ (4,759 ) $ (18 ) Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 94 $ — $ (4 ) $ 3 $ (10 ) $ 6 $ — $ — $ — $ 89 $ (1 ) Residential 25 — 1 49 — 1 — (23 ) — 53 — Commercial 5 — (1 ) — (4 ) — — — — — — Total investment mortgage-backed securities $ 124 $ — $ (4 ) $ 52 $ (14 ) $ 7 $ — $ (23 ) $ — $ 142 $ (1 ) U.S. Treasury and federal agency securities $ 3 $ — $ — $ — $ — $ — $ — $ (1 ) $ — $ 2 $ — State and municipal 2,016 — (54 ) 5 (338 ) 60 — (33 ) — 1,656 40 Foreign government 141 — (14 ) 5 — 42 — (29 ) — 145 (5 ) Corporate 460 — 42 1 (18 ) 412 — (8 ) (365 ) 524 (1 ) Equity securities 128 — 11 — — — — (129 ) — 10 — Asset-backed securities 597 — (88 ) 3 (25 ) 121 — (7 ) 81 682 88 Other debt securities 5 — — 10 — 1 — (5 ) — 11 — Non-marketable equity securities 1,139 — 54 53 (23 ) 1 — (14 ) (29 ) 1,181 (9 ) Total investments $ 4,613 $ — $ (53 ) $ 129 $ (418 ) $ 644 $ — $ (249 ) $ (313 ) $ 4,353 $ 112 Net realized/unrealized Transfers Unrealized (3) In millions of dollars Jun. 30, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2016 Loans $ 1,234 $ — $ 89 $ 24 $ (196 ) $ 93 $ — $ (137 ) $ (25 ) $ 1,082 $ (179 ) Mortgage servicing rights 1,324 — 13 — — — 43 (32 ) (78 ) 1,270 15 Other financial assets measured on a recurring basis 111 — 31 1 (41 ) 1 72 (4 ) (105 ) 66 (69 ) Liabilities Interest-bearing deposits $ 433 $ — $ 41 $ — $ (100 ) $ — $ — $ — $ (32 ) $ 260 $ 42 Federal funds purchased and securities loaned or sold under agreements to repurchase 1,107 10 — — (150 ) — — 11 (35 ) 923 8 Trading account liabilities Securities sold, not yet purchased 12 (30 ) — 21 (42 ) (9 ) — 142 5 159 (30 ) Other Trading Liabilities — — — 1 — — — — — 1 — Short-term borrowings 53 (9 ) — 1 (32 ) — 15 — (14 ) 32 2 Long-term debt 9,138 (191 ) — 947 (1,550 ) — 1,719 — (1,263 ) 9,182 (191 ) Other financial liabilities measured on a recurring basis 5 — (26 ) 2 — (1 ) — — — 32 (2 ) Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2015 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,337 $ 2 $ — $ — $ (28 ) $ 508 $ — $ — $ (506 ) $ 1,313 $ 3 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 744 13 — 485 (969 ) 857 — (920 ) 18 228 4 Residential 1,326 104 — 134 (153 ) 275 — (1,239 ) (6 ) 441 23 Commercial 517 15 — 180 (209 ) 661 — (720 ) — 444 (23 ) Total trading mortgage-backed securities $ 2,587 $ 132 $ — $ 799 $ (1,331 ) $ 1,793 $ — $ (2,879 ) $ 12 $ 1,113 $ 4 U.S. Treasury and federal agency securities $ 1 $ — $ — $ 2 $ — $ — $ — $ (2 ) $ — $ 1 $ — State and municipal 351 26 — 136 (253 ) 224 — (327 ) — 157 — Foreign government 197 (27 ) — 2 (17 ) 99 — (191 ) — 63 (2 ) Corporate 376 323 — 129 (102 ) 748 — (796 ) 7 685 58 Equity securities 3,684 (187 ) — 279 (871 ) 851 — (196 ) — 3,560 (125 ) Asset-backed securities 2,739 181 — 195 (237 ) 1,969 — (2,098 ) — 2,749 87 Other trading assets 2,483 (104 ) — 1,754 (2,379 ) 2,323 7 (1,468 ) (36 ) 2,580 136 Total trading non-derivative assets $ 12,418 $ 344 $ — $ 3,296 $ (5,190 ) $ 8,007 $ 7 $ (7,957 ) $ (17 ) $ 10,908 $ 158 Trading derivatives, net (4) Interest rate contracts $ (495 ) $ (408 ) $ — $ 250 $ 116 $ 147 $ (18 ) $ (140 ) $ (15 ) $ (563 ) $ 84 Foreign exchange contracts 620 (667 ) — 73 (73 ) 158 — (141 ) 119 89 (428 ) Equity contracts (800 ) 137 — 78 (305 ) 63 38 (99 ) (79 ) (967 ) 191 Commodity contracts (1,861 ) (357 ) — (428 ) 48 359 — (347 ) 287 (2,299 ) 11 Credit derivatives 307 (1,803 ) — (82 ) 3 38 — (35 ) 553 (1,019 ) (1,272 ) Total trading derivatives, net (4) $ (2,229 ) $ (3,098 ) $ — $ (109 ) $ (211 ) $ 765 $ 20 $ (762 ) $ 865 $ (4,759 ) $ (1,414 ) Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 139 $ — $ (29 ) $ 15 $ (72 ) $ 46 $ — $ (9 ) $ (1 ) $ 89 $ 49 Residential 4 — 2 49 — 26 — (28 ) — 53 1 Commercial 2 — (1 ) 6 (7 ) — — — — — — Total investment mortgage-backed securities $ 145 $ — $ (28 ) $ 70 $ (79 ) $ 72 $ — $ (37 ) $ (1 ) $ 142 $ 50 U.S. Treasury and federal agency securities $ 4 $ — $ — $ — $ — $ — $ — $ (2 ) $ — $ 2 $ — State and municipal 2,192 — 108 396 (1,121 ) 300 — (219 ) — 1,656 45 Foreign government 260 — 5 38 — 145 — (300 ) (3 ) 145 1 Corporate 603 — 87 6 (63 ) 506 — (250 ) (365 ) 524 1 Equity securities 124 — 11 4 — — — (129 ) — 10 — Asset-backed securities 596 — (53 ) 3 (48 ) 325 — (222 ) 81 682 (35 ) Other debt securities — — — 10 — 6 — (5 ) — 11 — Non-marketable equity securities 1,135 — 78 104 (23 ) 19 — (14 ) (118 ) 1,181 29 Total investments $ 5,059 $ — $ 208 $ 631 $ (1,334 ) $ 1,373 $ — $ (1,178 ) $ (406 ) $ 4,353 $ 91 Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2015 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2016 Loans $ 2,166 $ — $ 31 $ 113 $ (734 ) $ 663 $ 219 $ (812 ) $ (564 ) $ 1,082 $ 383 Mortgage servicing rights 1,781 — (349 ) — — — 111 (18 ) (255 ) 1,270 (154 ) Other financial assets measured on a recurring basis 180 — 64 41 (46 ) 1 202 (128 ) (248 ) 66 (260 ) Liabilities Interest-bearing deposits $ 434 $ — $ 76 $ 322 $ (309 ) $ — $ 5 $ — $ (116 ) $ 260 $ 42 Federal funds purchased and securities loaned or sold under agreements to repurchase 1,247 (11 ) — — (150 ) — — 27 (212 ) 923 (24 ) Trading account liabilities Securities sold, not yet purchased 199 (16 ) — 118 (85 ) (70 ) (41 ) 212 (190 ) 159 (61 ) Other Trading Liabilities — — — 1 — — — — — 1 — Short-term borrowings 9 (36 ) — 18 (36 ) — 56 — (51 ) 32 2 Long-term debt 7,543 (217 ) — 2,168 (3,393 ) — 4,591 61 (2,005 ) 9,182 (277 ) Other financial liabilities measured on a recurring basis 14 — (33 ) 2 (10 ) (7 ) 2 — (2 ) 32 (7 ) (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 September 30, 2016. (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. As of September 30, 2017 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 $ 664 Model-based IR Normal Volatility 26.85 % 77.79 % 64.45 % Mortgage-backed securities $ 480 Price-based Price $ 5.90 $ 102.90 $73.64 339 Yield Analysis Yield 1.55 % 13.72 % 4.96 % Non-mortgage debt securities $ 2,830 Price-based Price $ 21.03 $ 108.46 $ 88.99 $ 1,535 Model-based Credit Spread 35 bps 375 bps 233 bps Yield 2.17 % 16.04 % 5.92 % Equity securities (5) $ 156 Price-based Price $ 0.09 $ 1,402.80 $ 640.33 $ 80 Model-based Asset-backed securities $ 2,387 Price-based Price $ 36.50 $ 100.00 $ 85.34 Non-marketable equity $ 502 Comparable Analysis EBITDA Multiples 7.30 x 13.3 x 8.94 x 283 Price-based Discount to price — % 100.00 % 9.71 % Price to book ratio 0.05 x 1.12 x 0.85 x Derivatives—gross (6) Interest rate contracts (gross) $ 3,679 Model-based IR Normal Volatility 10.36 % 79.60 % 59.26 % Mean Reversion 1.00 % 20.00 % 10.50 % Foreign exchange contracts (gross) $ 906 Model-based FX Volatility 5.98 % 20.23 % 10.45 % IR Basis (0.99 )% 0.38 % (0.04 )% Credit Spread 0.00 bps 602 bps 168 bps IR-IR Correlation (51.00 )% 40.00 % 35.65 % IR-FX Correlation (10.09 )% 60.00 % 49.13 % Equity contracts (gross) $ 2,977 Model-based Equity Volatility 3.00 % 54.00 % 24.61 % Forward Price 69.30 % 114.48 % 94.45 % Commodity and other contracts (gross) $ 2,939 Model-based Forward Price 41.12 % 405.15 % 141.97 % Commodity Volatility 8.99 % 49.49 % 27.04 % Commodity Correlation (38.81 )% 90.59 % 37.73 % Credit derivatives (gross) $ 2,187 Model-based Recovery Rate 12.22 % 55.00 % 36.93 % 949 Price-based Credit Correlation 10.00 % 85.00 % 42.46 % Upfront Points 10.94 % 99.00 % 68.80 % Credit Spread 2 bps 1,407 bps 112 bps As of September 30, 2017 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (Gross) $ 16 Model-based Redemption Rate 10.70 % 99.50 % 74.48 % Loans and leases $ 388 Model-based Price $ 29.16 $ 146.83 $ 137.53 150 Price-based Yield 2.53 % 3.09 % 3.02 % Mortgage servicing rights $ 465 Cash flow Yield 8.00 % 18.96 % 12.59 % 88 Model-based WAL 4.06 years 7.30 years 6.02 years Liabilities Interest-bearing deposits $ 300 Model-based Mean Reversion 1.00 % 20.00 % 10.50 % Forward Price 99.08 % 99.65 % 99.13 % Federal funds purchased and securities loaned or sold under agreement to repurchase $ 765 Model-based Interest Rate 1.11 % 2.17 % 2.00 % Trading account liabilities Securities sold, not yet purchased $ 612 Model-based IR Normal Volatility 26.85 % 77.79 % 64.45 % Short-term borrowings and long-term debt $ 11,377 Model-based Forward Price 69.30 % 193.63 % 105.10 % 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 x 1.03 x 0.87 x 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 IR Basis (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 )% As of December 31, 2016 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) 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 % 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 % (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 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 September 30, 2017 Loans held-for-sale (1) $ 3,211 $ 1,039 $ 2,172 Other real estate owned 52 9 43 Loans (2) 718 267 451 Total assets at fair value on a nonrecurring basis $ 3,981 $ 1,315 $ 2,666 In millions of dollars Fair value Level 2 Level 3 December 31, 2016 Loans held-for-sale (1) $ 5,802 $ 3,389 $ 2,413 Other real estate owned 75 15 60 Loans (2) 1,376 586 790 Total assets at fair value on a nonrecurring basis $ 7,253 $ 3,990 $ 3,263 (1) Net of fair value amounts on the unfunded portion of loans held-for-sale, recognized as Other liabilities on the Consolidated Balance Sheet. (2) Represents impaired loans held for investment whose carrying amount is based on the fair value of the underlying collateral less costs to sell, primarily real estate.
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 September 30, 2017 Fair value (1) (in millions) Methodology Input Low (2) High Weighted average (3) Loans held-for-sale $ 2,114 Price-based Price $ 87.73 $ 100.00 $ 98.96 Other real estate owned $ 41 Price-based Appraised Value $ 20,291 $ 4,491,044 $ 1,967,435 Discount to price 34.00 % 34.00 % 34.00 % Price $ 30.00 $ 54.49 $ 53.48 Loans (5) $ 231 Recovery Analysis Recovery Rate 48.00 % 91.97 % 65.20 % 155 Cashflow Appraised Value $ 70.00 $ 88.05 $ 79.61 50 Price-based Price $ 2.75 $ 100.00 $ 128.92 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 Cash flow 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 (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) Includes estimated costs to sell. (5) Represents impaired loans held for investment whose carrying amounts are based on the fair value of the underlying collateral, primarily real estate.
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: Three Months Ended September 30, In millions of dollars 2017 2016 Loans held-for-sale $ 10 $ (17 ) Other real estate owned (4 ) (4 ) Loans (1) (66 ) (42 ) Total nonrecurring fair value gains (losses) $ (60 ) $ (63 ) (1) Represents loans held for investment whose carrying amount is based on the fair value of the underlying collateral, primarily real estate. Nine Months Ended September 30, In millions of dollars 2017 2016 Loans held-for-sale $ 11 $ (15 ) Other real estate owned (4 ) (6 ) Loans (1) (80 ) (110 ) Total nonrecurring fair value gains (losses) $ (73 ) $ (131 ) (1) Represents loans held for investment whose carrying amount is based on the fair value of the underlying collateral, primarily real estate.
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. September 30, 2017 Estimated fair value Carrying value Estimated fair value In billions of dollars Level 1 Level 2 Level 3 Assets Investments $ 58.1 $ 58.6 $ 0.3 $ 56.3 $ 2.0 Federal funds sold and securities borrowed or purchased under agreements to resell 96.3 96.3 — 90.7 5.6 Loans (1)(2) 634.7 635.8 — 5.8 630.0 Other financial assets (2)(3) 251.2 251.7 7.2 179.2 65.3 Liabilities Deposits $ 962.5 $ 960.3 $ — $ 819.1 $ 141.2 Federal funds purchased and securities loaned or sold under agreements to repurchase 116.0 116.0 — 116.0 — Long-term debt (4) 201.8 210.5 — 178.8 31.7 Other financial liabilities (5) 128.3 128.3 — 15.4 112.9 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) 607.0 607.3 — 7.0 600.3 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 (1) The carrying value of loans is net of the Allowance for loan losses of $12.4 billion for September 30, 2017 and $12.1 billion for December 31, 2016 . In addition, the carrying values exclude $1.8 billion and $1.9 billion of lease finance receivables at September 30, 2017 and December 31, 2016 , 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 recoverables 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, separate and variable accounts, 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)	9 Months Ended
	Sep. 30, 2017
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) Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2017 2016 2017 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell—selected portfolios $ (17 ) $ (54 ) $ (108 ) $ (7 ) Trading account assets 581 571 1,243 509 Investments — (4 ) (3 ) (25 ) Loans Certain corporate loans (1) (61 ) 5 (42 ) 65 Certain consumer loans (1) 1 1 3 — Total loans $ (60 ) $ 6 $ (39 ) $ 65 Other assets MSRs $ (6 ) $ 13 $ 50 $ (349 ) Certain mortgage loans held-for-sale (2) 34 100 115 271 Other assets — 6 — 376 Total other assets $ 28 $ 119 $ 165 $ 298 Total assets $ 532 $ 638 $ 1,258 $ 840 Liabilities Interest-bearing deposits $ (16 ) $ (16 ) $ (60 ) $ (84 ) Federal funds purchased and securities loaned or sold under agreements to repurchase—selected portfolios 97 32 183 24 Trading account liabilities 19 4 70 101 Short-term borrowings (30 ) (173 ) (110 ) (207 ) Long-term debt (198 ) (305 ) (669 ) (845 ) Total liabilities $ (128 ) $ (458 ) $ (586 ) $ (1,011 ) (1) Includes mortgage loans held by consolidated mortgage loan securitization VIEs. (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: September 30, 2017 December 31, 2016 In millions of dollars Trading assets Loans Trading assets Loans Carrying amount reported on the Consolidated Balance Sheet $ 8,926 $ 4,308 $ 9,824 $ 3,486 Aggregate unpaid principal balance in excess of fair value 518 82 758 18 Balance of non-accrual loans or loans more than 90 days past due — 1 — 1 Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — — — 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 September 30, December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 448 $ 915 Aggregate fair value in excess of unpaid principal balance 15 8 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 September 30, 2017 December 31, 2016 Interest rate linked $ 13.1 $ 10.6 Foreign exchange linked 0.3 0.2 Equity linked 11.9 12.3 Commodity linked 1.2 0.3 Credit linked 2.3 0.9 Total $ 28.8 $ 24.3
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 September 30, 2017 December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 30,826 $ 26,254 Aggregate unpaid principal balance in excess of (less than) fair value 12 (128 )
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 September 30, 2017 December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 4,827 $ 2,700 Aggregate unpaid principal balance in excess of (less than) fair value 21 (61 )

GUARANTEES AND COMMITMENTS (Tab

GUARANTEES AND COMMITMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Pledged Assets, Collateral, Guarantees and Commitments [Abstract]
Schedule of guarantor obligations	The following tables present information about Citi’s guarantees at September 30, 2017 and December 31, 2016 : Maximum potential amount of future payments In billions of dollars at September 30, 2017 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 $ 27.0 $ 66.2 $ 93.2 $ 166 Performance guarantees 8.0 3.0 11.0 20 Derivative instruments considered to be guarantees 13.8 86.7 100.5 676 Loans sold with recourse — 0.2 0.2 9 Securities lending indemnifications (1) 106.4 — 106.4 — Credit card merchant processing (1)(2) 82.6 — 82.6 — Credit card arrangements with partners 0.1 1.3 1.4 205 Custody indemnifications and other — 54.6 54.6 59 Total $ 237.9 $ 212.0 $ 449.9 $ 1,135 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 (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 September 30, 2017 and December 31, 2016 , this maximum potential exposure was estimated to be $83 billion and $86 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. 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 September 30, 2017 Investment grade Non-investment grade Not rated Total Financial standby letters of credit $ 65.9 $ 13.2 $ 14.1 $ 93.2 Performance guarantees 7.2 3.0 0.8 11.0 Derivative instruments deemed to be guarantees — — 100.5 100.5 Loans sold with recourse — — 0.2 0.2 Securities lending indemnifications — — 106.4 106.4 Credit card merchant processing — — 82.6 82.6 Credit card arrangements with partners — — 1.4 1.4 Custody indemnifications and other 54.3 0.3 — 54.6 Total $ 127.4 $ 16.5 $ 306.0 $ 449.9 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
Schedule of credit commitments	The table below summarizes Citigroup’s credit commitments: In millions of dollars U.S. Outside of U.S. September 30, December 31, 2016 Commercial and similar letters of credit $ 756 $ 4,297 $ 5,053 $ 5,736 One- to four-family residential mortgages 1,352 1,831 3,183 2,838 Revolving open-end loans secured by one- to four-family residential properties 11,137 1,508 12,645 13,405 Commercial real estate, construction and land development 9,166 1,973 11,139 10,781 Credit card lines 579,285 100,624 679,909 664,335 Commercial and other consumer loan commitments 167,736 95,939 263,675 259,934 Other commitments and contingencies 2,115 1,325 3,440 3,202 Total $ 771,547 $ 207,497 $ 979,044 $ 960,231

CONDENSED CONSOLIDATING FINAN54

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidating Statements of Income and Comprehensive Income	Condensed Consolidating Statements of Income and Comprehensive Income Three Months Ended September 30, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 5,360 $ — $ — $ (5,360 ) $ — Interest revenue — 1,439 14,382 — 15,821 Interest revenue—intercompany 1,040 313 (1,353 ) — — Interest expense 1,195 642 2,542 — 4,379 Interest expense—intercompany 240 581 (821 ) — — Net interest revenue $ (395 ) $ 529 $ 11,308 $ — $ 11,442 Commissions and fees $ — $ 1,284 $ 1,647 $ — $ 2,931 Commissions and fees—intercompany — 13 (13 ) — — Principal transactions 610 688 872 — 2,170 Principal transactions—intercompany 168 (249 ) 81 — — Other income (860 ) 649 1,841 — 1,630 Other income—intercompany 33 (21 ) (12 ) — — Total non-interest revenues $ (49 ) $ 2,364 $ 4,416 $ — $ 6,731 Total revenues, net of interest expense $ 4,916 $ 2,893 $ 15,724 $ (5,360 ) $ 18,173 Provisions for credit losses and for benefits and claims $ — $ (1 ) $ 2,000 $ — $ 1,999 Operating expenses Compensation and benefits $ (3 ) $ 1,104 $ 4,203 $ — $ 5,304 Compensation and benefits—intercompany 46 — (46 ) — — Other operating (17 ) 457 4,427 — 4,867 Other operating—intercompany 8 517 (525 ) — — Total operating expenses $ 34 $ 2,078 $ 8,059 $ — $ 10,171 Equity in undistributed income of subsidiaries $ (1,015 ) $ — $ — $ 1,015 $ — Income (loss) from continuing operations before income taxes $ 3,867 $ 816 $ 5,665 $ (4,345 ) $ 6,003 Provision (benefit) for income taxes (266 ) 324 1,808 — 1,866 Income (loss) from continuing operations $ 4,133 $ 492 $ 3,857 $ (4,345 ) $ 4,137 Loss from discontinued operations, net of taxes — — (5 ) — (5 ) Net income before attribution of noncontrolling interests $ 4,133 $ 492 $ 3,852 $ (4,345 ) $ 4,132 Noncontrolling interests — — (1 ) — (1 ) Net income (loss) $ 4,133 $ 492 $ 3,853 $ (4,345 ) $ 4,133 Comprehensive income Add: Other comprehensive income (loss) $ 8 $ (84 ) $ (762 ) $ 846 $ 8 Total Citigroup comprehensive income (loss) $ 4,141 $ 408 $ 3,091 $ (3,499 ) $ 4,141 Add: Other comprehensive income attributable to noncontrolling interests $ — $ — $ 12 $ — $ 12 Add: Net income attributable to noncontrolling interests — — (1 ) — (1 ) Total comprehensive income (loss) $ 4,141 $ 408 $ 3,102 $ (3,499 ) $ 4,152 Condensed Consolidating Statements of Income and Comprehensive Income Three Months Ended September 30, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 4,000 $ — $ — $ (4,000 ) $ — Interest revenue 2 1,158 13,493 — 14,653 Interest revenue—intercompany 695 148 (843 ) — — Interest expense 1,102 345 1,727 — 3,174 Interest expense—intercompany 61 401 (462 ) — — Net interest revenue $ (466 ) $ 560 $ 11,385 $ — $ 11,479 Commissions and fees $ — $ 1,062 $ 1,582 $ — $ 2,644 Commissions and fees—intercompany — 63 (63 ) — — Principal transactions (1,103 ) 1,600 1,741 — 2,238 Principal transactions—intercompany 977 (470 ) (507 ) — — Other income 482 51 866 — 1,399 Other income—intercompany (501 ) 51 450 — — Total non-interest revenues $ (145 ) $ 2,357 $ 4,069 $ — $ 6,281 Total revenues, net of interest expense $ 3,389 $ 2,917 $ 15,454 $ (4,000 ) $ 17,760 Provisions for credit losses and for benefits and claims $ — $ — $ 1,736 $ — $ 1,736 Operating expenses Compensation and benefits $ 26 $ 1,150 $ 4,027 $ — $ 5,203 Compensation and benefits—intercompany 8 — (8 ) — — Other operating (103 ) 444 4,860 — 5,201 Other operating—intercompany 133 379 (512 ) — — Total operating expenses $ 64 $ 1,973 $ 8,367 $ — $ 10,404 Equity in undistributed income of subsidiaries $ 120 $ — $ — $ (120 ) $ — Income (loss) from continuing operations before income taxes $ 3,445 $ 944 $ 5,351 $ (4,120 ) $ 5,620 Provision (benefit) for income taxes (395 ) 345 1,783 — 1,733 Income (loss) from continuing operations $ 3,840 $ 599 $ 3,568 $ (4,120 ) $ 3,887 Loss from discontinued operations, net of taxes — — (30 ) — (30 ) Net income (loss) before attribution of noncontrolling interests $ 3,840 $ 599 $ 3,538 $ (4,120 ) $ 3,857 Noncontrolling interests — (9 ) 26 — 17 Net income (loss) $ 3,840 $ 608 $ 3,512 $ (4,120 ) $ 3,840 Comprehensive income Add: Other comprehensive income (loss) $ (1,078 ) $ (133 ) $ (1,003 ) $ 1,136 $ (1,078 ) Total Citigroup comprehensive income (loss) $ 2,762 $ 475 $ 2,509 $ (2,984 ) $ 2,762 Add: Other comprehensive income attributable to noncontrolling interests $ — $ — — $ 10 $ — $ 10 Add: Net income attributable to noncontrolling interests — (9 ) 26 — 17 Total comprehensive income (loss) $ 2,762 $ 466 $ 2,545 $ (2,984 ) $ 2,789 Condensed Consolidating Statements of Income and Comprehensive Income Nine Months Ended September 30, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 11,625 $ — $ — $ (11,625 ) $ — Interest revenue — 3,870 41,575 — 45,445 Interest revenue—intercompany 2,909 847 (3,756 ) — — Interest expense 3,549 1,584 6,848 — 11,981 Interest expense—intercompany 593 1,660 (2,253 ) — — Net interest revenue $ (1,233 ) $ 1,473 $ 33,224 $ — $ 33,464 Commissions and fees $ — $ 3,818 $ 4,809 $ — $ 8,627 Commissions and fees—intercompany (1 ) 123 (122 ) — — Principal transactions 1,569 2,692 3,493 — 7,754 Principal transactions—intercompany 768 (641 ) (127 ) — — Other income (2,500 ) 810 6,039 — 4,349 Other income—intercompany 71 6 (77 ) — — Total non-interest revenues $ (93 ) $ 6,808 $ 14,015 $ — $ 20,730 Total revenues, net of interest expense $ 10,299 $ 8,281 $ 47,239 $ (11,625 ) $ 54,194 Provisions for credit losses and for benefits and claims $ — $ — $ 5,378 $ — $ 5,378 Operating expenses Compensation and benefits $ (18 ) $ 3,578 $ 12,741 $ — $ 16,301 Compensation and benefits—intercompany 97 — (97 ) — — Other operating (333 ) 1,306 13,880 — 14,853 Other operating—intercompany (41 ) 1,487 (1,446 ) — — Total operating expenses $ (295 ) $ 6,371 $ 25,078 $ — $ 31,154 Equity in undistributed income of subsidiaries $ 755 $ — $ — $ (755 ) $ — Income (loss) from continuing operations before income taxes $ 11,349 $ 1,910 $ 16,783 $ (12,380 ) $ 17,662 Provision (benefit) for income taxes (746 ) 800 5,470 — 5,524 Income (loss) from continuing operations $ 12,095 $ 1,110 $ 11,313 $ (12,380 ) $ 12,138 Loss from discontinued operations, net of taxes — — (2 ) — (2 ) Net income (loss) before attribution of noncontrolling interests $ 12,095 $ 1,110 $ 11,311 $ (12,380 ) $ 12,136 Noncontrolling interests — — 41 — 41 Net income (loss) $ 12,095 $ 1,110 $ 11,270 $ (12,380 ) $ 12,095 Comprehensive income Add: Other comprehensive income (loss) $ 1,986 $ (142 ) $ (4,638 ) $ 4,780 $ 1,986 Total Citigroup comprehensive income (loss) $ 14,081 $ 968 $ 6,632 $ (7,600 ) $ 14,081 Add: other comprehensive income attributable to noncontrolling interests $ — $ — $ 82 $ — $ 82 Add: Net income attributable to noncontrolling interests — — 41 — 41 Total comprehensive income (loss) $ 14,081 $ 968 $ 6,755 $ (7,600 ) $ 14,204 Condensed Consolidating Statements of Income and Comprehensive Income Nine Months Ended September 30, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 9,700 $ — $ — $ (9,700 ) $ — Interest revenue 5 3,555 39,616 — 43,176 Interest revenue—intercompany 2,235 423 (2,658 ) — — Interest expense 3,266 1,110 4,858 — 9,234 Interest expense—intercompany 140 1,246 (1,386 ) — — Net interest revenue $ (1,166 ) $ 1,622 $ 33,486 $ — $ 33,942 Commissions and fees $ — $ 3,141 $ 4,691 $ — $ 7,832 Commissions and fees—intercompany (19 ) 33 (14 ) — — Principal transactions (1,498 ) 3,857 3,535 — 5,894 Principal transactions—intercompany 1,018 (1,513 ) 495 — — Other income (3,197 ) 178 8,214 — 5,195 Other income—intercompany 3,495 250 (3,745 ) — — Total non-interest revenues $ (201 ) $ 5,946 $ 13,176 $ — $ 18,921 Total revenues, net of interest expense $ 8,333 $ 7,568 $ 46,662 $ (9,700 ) $ 52,863 Provisions for credit losses and for benefits and claims $ — $ — $ 5,190 $ — $ 5,190 Operating expenses Compensation and benefits $ 18 $ 3,641 $ 12,329 $ — $ 15,988 Compensation and benefits—intercompany 34 — (34 ) — — Other operating 377 1,242 13,689 — 15,308 Other operating—intercompany 213 1,008 (1,221 ) — — Total operating expenses $ 642 $ 5,891 $ 24,763 $ — $ 31,296 Equity in undistributed income of subsidiaries $ 2,773 $ — $ — $ (2,773 ) $ — Income (loss) from continuing operations before income taxes $ 10,464 $ 1,677 $ 16,709 $ (12,473 ) $ 16,377 Provision (benefit) for income taxes (875 ) 539 5,271 — 4,935 Income (loss) from continuing operations $ 11,339 $ 1,138 $ 11,438 $ (12,473 ) $ 11,442 Loss from discontinued operations, net of taxes — — (55 ) — (55 ) Net income (loss) before attribution of noncontrolling interests $ 11,339 $ 1,138 $ 11,383 $ (12,473 ) $ 11,387 Noncontrolling interests — (10 ) 58 — 48 Net income (loss) $ 11,339 $ 1,148 $ 11,325 $ (12,473 ) $ 11,339 Comprehensive income Add: Other comprehensive income (loss) $ 2,166 $ (28 ) $ 171 $ (143 ) $ 2,166 Total Citigroup comprehensive income (loss) $ 13,505 $ 1,120 $ 11,496 $ (12,616 ) $ 13,505 Add: Other comprehensive income attributable to noncontrolling interests $ — $ — $ (13 ) $ — $ (13 ) Add: Net income attributable to noncontrolling interests — (10 ) 58 — 48 Total comprehensive income (loss) $ 13,505 $ 1,110 $ 11,541 $ (12,616 ) $ 13,540
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet September 30, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 728 $ 21,876 $ — $ 22,604 Cash and due from banks—intercompany 179 3,791 (3,970 ) — — Federal funds sold and resale agreements — 202,366 50,242 — 252,608 Federal funds sold and resale agreements—intercompany — 14,980 (14,980 ) — — Trading account assets — 137,196 121,711 — 258,907 Trading account assets—intercompany 215 1,208 (1,423 ) — — Investments 28 162 354,484 — 354,674 Loans, net of unearned income — 1,364 651,819 — 653,183 Loans, net of unearned income—intercompany — — — — — Allowance for loan losses — — (12,366 ) — (12,366 ) Total loans, net $ — $ 1,364 $ 639,453 $ — $ 640,817 Advances to subsidiaries $ 132,197 $ — $ (132,197 ) $ — $ — Investments in subsidiaries 229,142 — — (229,142 ) — Other assets (1) 24,032 58,665 276,826 — 359,523 Other assets—intercompany 15,541 49,032 (64,573 ) — — Total assets $ 401,334 $ 469,492 $ 1,247,449 $ (229,142 ) $ 1,889,133 Liabilities and equity Deposits $ — $ — $ 964,038 $ — $ 964,038 Deposits—intercompany — — — — — Federal funds purchased and securities loaned or sold — 135,520 25,762 — 161,282 Federal funds purchased and securities loaned or sold—intercompany — 19,127 (19,127 ) — — Trading account liabilities — 91,058 47,762 — 138,820 Trading account liabilities—intercompany 18 1,071 (1,089 ) — — Short-term borrowings 246 3,221 34,682 — 38,149 Short-term borrowings—intercompany — 63,197 (63,197 ) — — Long-term debt 151,914 17,758 63,001 — 232,673 Long-term debt—intercompany — 30,609 (30,609 ) — — Advances from subsidiaries 17,947 — (17,947 ) — — Other liabilities 2,790 62,950 59,809 — 125,549 Other liabilities—intercompany 785 11,281 (12,066 ) — — Stockholders’ equity 227,634 33,700 196,430 (229,142 ) 228,622 Total liabilities and equity $ 401,334 $ 469,492 $ 1,247,449 $ (229,142 ) $ 1,889,133 (1) Other assets for Citigroup parent company at September 30, 2017 included $ 17.8 billion of placements to Citibank and its branches, of which $ 16.0 billion had a remaining term of less than 30 days. 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 Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2017 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 $ 15,381 $ (15,237 ) $ (3,449 ) $ — $ (3,305 ) Cash flows from investing activities of continuing operations Purchases of investments $ — $ — $ (151,362 ) $ — $ (151,362 ) Proceeds from sales of investments 132 — 89,592 — 89,724 Proceeds from maturities of investments — — 67,166 — 67,166 Change in deposits with banks — 10,972 (37,026 ) — (26,054 ) Change in loans — — (41,569 ) — (41,569 ) Proceeds from sales and securitizations of loans — — 7,019 — 7,019 Proceeds from significant disposals — — 3,411 — 3,411 Change in federal funds sold and resales — (8,840 ) (6,955 ) — (15,795 ) Changes in investments and advances—intercompany 13,269 (5,439 ) (7,830 ) — — Other investing activities — — (2,210 ) — (2,210 ) Net cash provided by (used in) investing activities of continuing operations $ 13,401 $ (3,307 ) $ (79,764 ) $ — $ (69,670 ) Cash flows from financing activities of continuing operations Dividends paid $ (2,639 ) $ — $ — $ — $ (2,639 ) Treasury stock acquired (9,071 ) — — — (9,071 ) Proceeds (repayments) from issuance of long-term debt, net 6,665 4,385 11,458 — 22,508 Proceeds (repayments) from issuance of long-term debt—intercompany, net — (1,300 ) 1,300 — — Change in deposits — — 34,632 — 34,632 Change in federal funds purchased and repos — 6,910 12,551 — 19,461 Change in short-term borrowings 44 1,865 5,539 — 7,448 Net change in short-term borrowings and other advances—intercompany (23,342 ) 6,573 16,769 — — Capital contributions from parent — (60 ) 60 — — Other financing activities (402 ) — — — (402 ) Net cash provided by (used in) financing activities of continuing operations $ (28,745 ) $ 18,373 $ 82,309 $ — $ 71,937 Effect of exchange rate changes on cash and due from banks $ — $ — $ 599 $ — $ 599 Change in cash and due from banks $ 37 $ (171 ) $ (305 ) $ — $ (439 ) Cash and due from banks at beginning of period 142 4,690 18,211 — 23,043 Cash and due from banks at end of period $ 179 $ 4,519 $ 17,906 $ — $ 22,604 Supplemental disclosure of cash flow information for continuing operations Cash paid (received) during the year for income taxes $ (772 ) $ 470 $ 3,016 $ — $ 2,714 Cash paid during the year for interest 3,319 3,175 5,110 — 11,604 Non-cash investing activities Transfers to loans HFS from loans $ — $ — $ 3,800 $ — $ 3,800 Transfers to OREO and other repossessed assets — — 85 — 85 Condensed Consolidating Statement of Cash Flows Nine Months Ended September 30, 2016 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 $ 16,685 $ 5,285 $ 6,364 $ — $ 28,334 Cash flows from investing activities of continuing operations Purchases of investments $ — $ — $ (155,804 ) $ — $ (155,804 ) Proceeds from sales of investments 229 — 98,943 — 99,172 Proceeds from maturities of investments 61 — 52,546 — 52,607 Change in deposits with banks — (1,464 ) (18,910 ) — (20,374 ) Change in loans — — (42,163 ) — (42,163 ) Proceeds from sales and securitizations of loans — — 12,676 — 12,676 Proceeds from significant disposals — — 265 — 265 Change in federal funds sold and resales — (12,398 ) (3,972 ) — (16,370 ) Changes in investments and advances—intercompany (14,378 ) (23 ) 14,401 — — Other investing activities 2,962 — (4,587 ) — (1,625 ) Net cash used in investing activities of continuing operations $ (11,126 ) $ (13,885 ) $ (46,605 ) $ — $ (71,616 ) Cash flows from financing activities of continuing operations Dividends paid $ (1,517 ) $ — $ — $ — $ (1,517 ) Issuance of preferred stock 2,498 — — — 2,498 Treasury stock acquired (5,167 ) — — — (5,167 ) Proceeds (repayments) from issuance of long-term debt, net 1,613 4,196 (2,806 ) — 3,003 Proceeds (repayments) from issuance of long-term debt—intercompany, net — (12,533 ) 12,533 — — Change in deposits — — 32,365 — 32,365 Change in federal funds purchased and repos — 12,251 (5,623 ) — 6,628 Change in short-term borrowings (163 ) 1,251 7,360 — 8,448 Net change in short-term borrowings and other advances—intercompany (2,503 ) (726 ) 3,229 — — Capital contributions from parent — 5,000 (5,000 ) — — Other financing activities (313 ) — — — (313 ) Net cash provided by (used in) financing activities of continuing operations $ (5,552 ) $ 9,439 $ 42,058 $ — $ 45,945 Effect of exchange rate changes on cash and due from banks $ — $ — $ (144 ) $ — $ (144 ) Change in cash and due from banks $ 7 $ 839 $ 1,673 $ — $ 2,519 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 $ 131 $ 2,834 $ 20,454 $ — $ 23,419 Supplemental disclosure of cash flow information for continuing operations Cash paid (refund) during the year for income taxes $ (265 ) $ 81 $ 3,039 $ — $ 2,855 Cash paid during the year for interest 3,402 2,378 3,980 — 9,760 Non-cash investing activities Transfers to loans HFS from loans $ — $ — $ 8,600 $ — $ 8,600 Transfers to OREO and other repossessed assets — — 138 — 138

BASIS OF PRESENTATION AND ACC55

BASIS OF PRESENTATION AND ACCOUNTING CHANGES - Accounting Changes (Details) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2017USD ($)	Jan. 01, 2017USD ($)	Dec. 31, 2016USD ($)	Jun. 30, 2016USD ($)	Jan. 01, 2016USD ($)	Dec. 31, 2015USD ($)
New Accounting Pronouncements or Change in Accounting Principle
Net reduction to total stockholders' equity		$ (228,622)	$ (232,690)	$ (228,622)	$ (232,690)			$ (226,143)
Reclassification from AOCI		29,891		29,891				32,381
Increase (decrease) in retained earnings		155,174		155,174				146,477
Gross up of expenses		10,171	10,404	31,154	31,296
Increase in assets		1,889,133		1,889,133				1,792,077
Increase in liabilities		1,660,511		1,660,511				1,565,934
Accounting Standards Update 2016-01
New Accounting Pronouncements or Change in Accounting Principle
Reclassification from AOCI										$ 15
Increase (decrease) in retained earnings										$ 15
Pro Forma | Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle
Increase (decrease) in retained earnings		200		200
Increase in assets		5,000		5,000
Increase in liabilities		5,000		5,000
Pro Forma | Accounting Standards Update 2016-16
New Accounting Pronouncements or Change in Accounting Principle
Increase in DTAs		500		500
Decrease in prepaid taxes		500		500
Early adoption | Accounting Standards Update 2017-08
New Accounting Pronouncements or Change in Accounting Principle
Net reduction to total stockholders' equity							$ 156
Retained earnings
New Accounting Pronouncements or Change in Accounting Principle
Net reduction to total stockholders' equity		(155,174)	(143,678)	(155,174)	(143,678)			(146,477)			$ (133,841)
Cumulative effect adjustment after tax	[1]							(660)			15
Retained earnings | Early adoption | Accounting Standards Update 2017-08
New Accounting Pronouncements or Change in Accounting Principle
Cumulative effect adjustment after tax							(660)
Accumulated other comprehensive income (loss)
New Accounting Pronouncements or Change in Accounting Principle
Net reduction to total stockholders' equity		$ 29,891	$ 27,193	29,891	$ 27,193	$ 29,899		32,381	$ 26,115		29,344
Cumulative effect adjustment after tax	[1]							$ 504			$ (15)
Accumulated other comprehensive income (loss) | Early adoption | Accounting Standards Update 2017-08
New Accounting Pronouncements or Change in Accounting Principle
Cumulative effect adjustment after tax							$ 504
Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle
Gross up of revenues				800
Gross up of expenses				$ 800
Difference between Revenue Guidance in Effect before and after Topic 606 | Pro Forma | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle
Impact of change in revenue presentation on efficiency ratio (in basis points)				0.005
[1]	See Note 1 to the Consolidated Financial Statements for additional details.

DISCONTINUED OPERATIONS AND S56

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS - Discontinued Operations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Discontinued operations
Loss from discontinued operations, net of taxes	$ 5	$ 30	$ 2	$ 55
Results of Discontinued Operations
Total revenues, net of interest expense	0	0	0	0
Loss from discontinued operations	(9)	(37)	(4)	(76)
Provision (benefit) for income taxes on discontinued operations	(4)	(7)	(2)	(21)
Loss from discontinued operations, net of taxes	(5)	(30)	(2)	(55)
Discontinued operations, disposed of by sale | Egg Banking PLC
Discontinued operations
Loss from discontinued operations, net of taxes	5	24	2	46
Results of Discontinued Operations
Loss from discontinued operations, net of taxes	$ (5)	$ (24)	$ (2)	$ (46)

DISCONTINUED OPERATIONS AND S57

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS - Significant Disposals (Details) loan in Thousands, $ in Millions		Jan. 01, 2016	Sep. 30, 2017USD ($)	Mar. 31, 2017USD ($)employeebranchloan	Sep. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Aug. 31, 2017USD ($)
Discontinued operations
Pre-tax gain (loss) on sale	[1]						$ 602	$ 422
Disposed of by sale, not discontinued operations | Novation of 80% Primerica Coinsurance Agreement
Discontinued operations
Coinsurance agreement percentage		80.00%
Pre-tax gain (loss) on sale						$ 404
After tax gain (loss) on sale of disposal group						263
AFS securities and cash						1,500
Deferred policy acquisition costs						950
Liabilities						$ 2,700
Disposed of by sale, not discontinued operations | US Mortgage Servicing Operations
Discontinued operations
Pre-tax gain (loss) on sale				$ (331)
After tax gain (loss) on sale of disposal group				(207)
Loss on disposal including other costs relating to disposal				382
Servicing related assets				1,162
Mortgage servicing rights				$ 1,046
Number of loans disposed of | loan				750
Loans, net				$ 93,000
Disposed of by sale, not discontinued operations | CitiFinancial Canada
Discontinued operations
Pre-tax gain (loss) on sale				350
After tax gain (loss) on sale of disposal group				178
Liabilities				1,500
Loans, net				$ 1,700
Number of branches | branch				220
Number of employees | employee				1,400
Assets				$ 1,900
Amount of debt settled				$ 400
Income before taxes			$ 0		$ 43		41	121
Disposed of by sale, not discontinued operations | Fixed Income Analytics and Index Businesses
Discontinued operations
Pre-tax gain (loss) on sale			580
After tax gain (loss) on sale of disposal group			355
Liabilities									$ 18
Assets									112
Income before taxes			$ 13		$ 12		$ 31	$ 43
Goodwill									$ 72
[1]	See Note 2 to the Consolidated Financial Statements for further information on significant disposals.

BUSINESS SEGMENTS (Details)

BUSINESS SEGMENTS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Segment reporting information
Revenues, net of interest expense	$ 18,173	$ 17,760	$ 54,194	$ 52,863
Provision (benefits) for income taxes	1,866	1,733	5,524	4,935
Income (loss) from continuing operations	4,137	3,887	12,138	11,442
Identifiable assets	1,889,133		1,889,133		$ 1,792,077
Provisions for credit losses and for benefits and claims	1,999	1,736	5,378	5,190
Operating Segments | Citicorp | North America
Segment reporting information
Revenues, net of interest expense	8,900	8,400	25,800	24,200
Operating Segments | Citicorp | EMEA
Segment reporting information
Revenues, net of interest expense	2,700	2,500	8,300	7,300
Operating Segments | Citicorp | Latin America
Segment reporting information
Revenues, net of interest expense	2,400	2,200	7,000	6,700
Operating Segments | Citicorp | Asia
Segment reporting information
Revenues, net of interest expense	3,700	3,500	10,800	10,400
Operating Segments | Global Consumer Banking
Segment reporting information
Revenues, net of interest expense	8,433	8,164	24,285	23,552
Provision (benefits) for income taxes	636	677	1,867	1,978
Income (loss) from continuing operations	1,174	1,250	3,306	3,729
Identifiable assets	419,000		419,000		412,000
Provisions for credit losses and for benefits and claims	2,200	1,800	5,800	4,700
Operating Segments | Institutional Clients Group
Segment reporting information
Revenues, net of interest expense	9,231	8,459	27,570	25,043
Provision (benefits) for income taxes	1,394	1,202	4,096	3,195
Income (loss) from continuing operations	3,062	2,660	8,853	7,144
Identifiable assets	1,370,000		1,370,000		1,277,000
Provisions for credit losses and for benefits and claims	(164)	(90)	(282)	382
Operating Segments | Corporate/Other
Segment reporting information
Revenues, net of interest expense	509	1,137	2,339	4,268
Provision (benefits) for income taxes	(164)	(146)	(439)	(238)
Income (loss) from continuing operations	(99)	(23)	(21)	569
Identifiable assets	100,000		100,000		$ 103,000
Provisions for credit losses and for benefits and claims	$ (50)	$ 18	$ (130)	$ 90

INTEREST REVENUE AND EXPENSE (D

INTEREST REVENUE AND EXPENSE (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Interest revenue
Loan interest, including fees	$ 10,652	$ 10,229	$ 30,798	$ 29,739
Deposits with banks	486	247	1,156	703
Federal funds sold and securities borrowed or purchased under agreements to resell	858	636	2,347	1,947
Investments, including dividends	2,104	1,887	6,122	5,679
Trading account assets	1,429	1,433	4,176	4,399
Other interest	292	221	846	709
Total interest revenue	15,821	14,653	45,445	43,176
Interest expense
Deposits	1,775	1,443	4,793	3,953
Federal funds purchased and securities loaned or sold under agreements to repurchase	712	459	1,881	1,488
Trading account liabilities	169	102	462	286
Short-term borrowings	318	90	719	300
Long-term debt	1,405	1,080	4,126	3,207
Total interest expense	4,379	3,174	11,981	9,234
Net interest revenue	11,442	11,479	33,464	33,942
Provision for loan losses	2,146	1,746	5,487	5,022
Net interest revenue after provision for loan losses	9,296	9,733	27,977	28,920
Insurance fees and charges	$ 301	$ 336	$ 936	$ 838

COMMISSIONS AND FEES (Details)

COMMISSIONS AND FEES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Commissions and fees
Total commissions and fees	$ 2,931	$ 2,644	$ 8,627	$ 7,832
Investment banking
Commissions and fees
Total commissions and fees	911	726	2,689	2,053
Trading-related
Commissions and fees
Total commissions and fees	556	519	1,670	1,664
Trade and securities services
Commissions and fees
Total commissions and fees	412	384	1,224	1,176
Credit cards and bank cards
Commissions and fees
Total commissions and fees	406	372	1,081	987
Corporate finance
Commissions and fees
Total commissions and fees	171	164	578	528
Other consumer
Commissions and fees
Total commissions and fees	188	173	521	497
Checking-related
Commissions and fees
Total commissions and fees	121	140	363	360
Loan servicing
Commissions and fees
Total commissions and fees	80	71	254	235
Other
Commissions and fees
Total commissions and fees	$ 86	$ 95	$ 247	$ 332

PRINCIPAL TRANSACTIONS (Details

PRINCIPAL TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Principal transactions revenue
Principal transactions revenue	$ 2,170	$ 2,238	$ 7,754	$ 5,894
Interest rate risks
Principal transactions revenue
Principal transactions revenue	1,120	1,282	4,297	3,229
Foreign exchange risks
Principal transactions revenue
Principal transactions revenue	610	466	2,000	1,481
Equity risks
Principal transactions revenue
Principal transactions revenue	158	81	404	76
Commodity and other risks
Principal transactions revenue
Principal transactions revenue	92	171	330	436
Credit products and risks
Principal transactions revenue
Principal transactions revenue	190	238	723	672
Citicorp | Operating Segments
Principal transactions revenue
Principal transactions revenue	2,170	2,238	7,754	5,894
Global Consumer Banking | Operating Segments
Principal transactions revenue
Principal transactions revenue	149	162	440	469
Institutional Clients Group | Operating Segments
Principal transactions revenue
Principal transactions revenue	1,757	2,064	6,504	5,552
Corporate/Other | Operating Segments
Principal transactions revenue
Principal transactions revenue	$ 264	$ 12	$ 810	$ (127)

RETIREMENT BENEFITS - Net (Bene

RETIREMENT BENEFITS - Net (Benefit) Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
U.S. | Pension Plans
Amortization of unrecognized
Total net (benefit) expense	$ (39)	$ (32)	$ (108)	$ (100)
U.S. | Postretirement Benefit Plans
Amortization of unrecognized
Total net (benefit) expense	7	4	15	11
U.S. | Qualified plans | Pension Plans
Service-related expense
Benefits earned during the period	0	1	1	2
Interest cost on benefit obligation	124	126	384	399
Expected return on plan assets	(217)	(224)	(650)	(660)
Amortization of unrecognized
Prior service benefit	0	0	0	0
Net actuarial loss	43	43	122	118
Curtailment loss (gain)	1	10	4	10
Settlement loss	0	0	0	0
Total net (benefit) expense	(49)	(44)	(139)	(131)
U.S. | Qualified plans | Postretirement Benefit Plans
Service-related expense
Benefits earned during the period	0	0	0	0
Interest cost on benefit obligation	9	6	20	19
Expected return on plan assets	(2)	(2)	(5)	(7)
Amortization of unrecognized
Prior service benefit	0	0	0	0
Net actuarial loss	0	0	0	(1)
Curtailment loss (gain)	0	0	0	0
Settlement loss	0	0	0	0
Total net (benefit) expense	7	4	15	11
U.S. | Nonqualified plans | Pension Plans
Amortization of unrecognized
Total net (benefit) expense	10	12	31	31
U.S. | Nonqualified plans | Postretirement Benefit Plans
Amortization of unrecognized
Total net (benefit) expense	0	0	0	0
Non-U.S. plans | Pension Plans
Amortization of unrecognized
Total net (benefit) expense	55	55	161	171
Non-U.S. plans | Postretirement Benefit Plans
Amortization of unrecognized
Total net (benefit) expense	12	10	34	31
Non-U.S. plans | Qualified plans | Pension Plans
Service-related expense
Benefits earned during the period	38	39	112	116
Interest cost on benefit obligation	76	70	221	216
Expected return on plan assets	(77)	(71)	(223)	(217)
Amortization of unrecognized
Prior service benefit	(1)	0	(3)	(1)
Net actuarial loss	15	19	46	58
Curtailment loss (gain)	0	0	0	(3)
Settlement loss	4	(2)	8	2
Total net (benefit) expense	55	55	161	171
Non-U.S. plans | Qualified plans | Postretirement Benefit Plans
Service-related expense
Benefits earned during the period	3	1	7	7
Interest cost on benefit obligation	27	24	76	72
Expected return on plan assets	(24)	(22)	(67)	(65)
Amortization of unrecognized
Prior service benefit	(2)	(1)	(7)	(7)
Net actuarial loss	8	8	25	24
Curtailment loss (gain)	0	0	0	0
Settlement loss	0	0	0	0
Total net (benefit) expense	12	10	34	31
Non-U.S. plans | Nonqualified plans | Pension Plans
Amortization of unrecognized
Total net (benefit) expense	0	0	0	0
Non-U.S. plans | Nonqualified plans | Postretirement Benefit Plans
Amortization of unrecognized
Total net (benefit) expense	$ 0	$ 0	$ 0	$ 0

RETIREMENT BENEFITS - Funded St

RETIREMENT BENEFITS - Funded Status and Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
U.S. | Pension Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year			$ 14,000		$ 14,000
Projected benefit obligation at September 30, 2017—Significant Plans	$ 13,926				13,926
Change in plan assets
Plan assets at fair value at beginning of year			12,363		12,363
Plan assets at fair value at September 30, 2017—Significant Plans	12,621				12,621
Funded status of the Significant Plans	(1,305)				(1,305)
Net amount recognized
Benefit asset	0				0
Benefit liability	(1,305)				(1,305)
Net amount recognized on the balance sheet—Significant Plans	(1,305)				(1,305)
Amounts recognized in AOCI
Prior service benefit	0				0
Net actuarial (loss) gain	(6,779)				(6,779)
Net amount recognized in equity-pretax	(6,779)				(6,779)
Accumulated benefit obligation at September 30, 2017—Significant Plans	13,920				13,920
U.S. | Pension Plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year			28		28
Change in plan assets
Plan assets at fair value at beginning of year			0		0
U.S. | Pension Plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	14,158		13,972		13,972
Quarter activity		$ 161	25
Benefits earned during the period	1
Interest cost on benefit obligation	131
Actuarial loss	95
Benefits paid, net of participants’ contributions	(191)
Curtailment loss (gain)	1
Foreign exchange impact and other	(269)
Projected benefit obligation at September 30, 2017—Significant Plans		14,158
Change in plan assets
Plan assets at fair value at beginning of year	12,708		12,363		12,363
Quarter activity		186	159
Actual return on plan assets	310
Company contributions, net of reimbursements	63
Plan participants’ contributions	0
Benefits paid, net of government subsidy	(191)
Foreign exchange impact and other	(269)
Plan assets at fair value at September 30, 2017—Significant Plans		12,708
U.S. | Postretirement Benefit Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year			686		686
Projected benefit obligation at September 30, 2017—Significant Plans	736				736
Change in plan assets
Plan assets at fair value at beginning of year			129		129
Plan assets at fair value at September 30, 2017—Significant Plans	125				125
Funded status of the Significant Plans	(611)				(611)
Net amount recognized
Benefit asset	0				0
Benefit liability	(611)				(611)
Net amount recognized on the balance sheet—Significant Plans	(611)				(611)
Amounts recognized in AOCI
Prior service benefit	0				0
Net actuarial (loss) gain	39				39
Net amount recognized in equity-pretax	39				39
Accumulated benefit obligation at September 30, 2017—Significant Plans	736				736
U.S. | Postretirement Benefit Plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year			0		0
Change in plan assets
Plan assets at fair value at beginning of year			0		0
U.S. | Postretirement Benefit Plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	742		686		686
Quarter activity		63	(7)
Benefits earned during the period	0
Interest cost on benefit obligation	6
Actuarial loss	2
Benefits paid, net of participants’ contributions	(14)
Curtailment loss (gain)	0
Foreign exchange impact and other	0
Projected benefit obligation at September 30, 2017—Significant Plans		742
Change in plan assets
Plan assets at fair value at beginning of year	126		129		129
Quarter activity		(3)	0
Actual return on plan assets	3
Company contributions, net of reimbursements	10
Plan participants’ contributions	0
Benefits paid, net of government subsidy	(14)
Foreign exchange impact and other	0
Plan assets at fair value at September 30, 2017—Significant Plans		126
Non-U.S. plans | Pension Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year			6,522		6,522
Projected benefit obligation at September 30, 2017—Significant Plans	5,665				5,665
Change in plan assets
Plan assets at fair value at beginning of year			6,149		6,149
Plan assets at fair value at September 30, 2017—Significant Plans	5,889				5,889
Funded status of the Significant Plans	224				224
Net amount recognized
Benefit asset	683				683
Benefit liability	(459)				(459)
Net amount recognized on the balance sheet—Significant Plans	224				224
Amounts recognized in AOCI
Prior service benefit	30				30
Net actuarial (loss) gain	(1,051)				(1,051)
Net amount recognized in equity-pretax	(1,021)				(1,021)
Accumulated benefit obligation at September 30, 2017—Significant Plans	5,047				5,047
Non-U.S. plans | Pension Plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year			1,784		1,784
Change in plan assets
Plan assets at fair value at beginning of year			1,167		1,167
Non-U.S. plans | Pension Plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	5,549		4,738		4,738
Quarter activity		9	802
Benefits earned during the period	22
Interest cost on benefit obligation	64
Actuarial loss	104
Benefits paid, net of participants’ contributions	(108)
Curtailment loss (gain)	(2)
Foreign exchange impact and other	36
Projected benefit obligation at September 30, 2017—Significant Plans		5,549
Change in plan assets
Plan assets at fair value at beginning of year	5,846		4,982		4,982
Quarter activity		(39)	903
Actual return on plan assets	95
Company contributions, net of reimbursements	11
Plan participants’ contributions	1
Benefits paid, net of government subsidy	(109)
Foreign exchange impact and other	45
Plan assets at fair value at September 30, 2017—Significant Plans		5,846
Non-U.S. plans | Postretirement Benefit Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year			1,141		1,141
Projected benefit obligation at September 30, 2017—Significant Plans	1,060				1,060
Change in plan assets
Plan assets at fair value at beginning of year			1,015		1,015
Plan assets at fair value at September 30, 2017—Significant Plans	1,186				1,186
Funded status of the Significant Plans	126				126
Net amount recognized
Benefit asset	126				126
Benefit liability	0				0
Net amount recognized on the balance sheet—Significant Plans	126				126
Amounts recognized in AOCI
Prior service benefit	91				91
Net actuarial (loss) gain	(406)				(406)
Net amount recognized in equity-pretax	(315)				(315)
Accumulated benefit obligation at September 30, 2017—Significant Plans	1,060				1,060
Non-U.S. plans | Postretirement Benefit Plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year			303		303
Change in plan assets
Plan assets at fair value at beginning of year			11		11
Non-U.S. plans | Postretirement Benefit Plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	1,044		838		838
Quarter activity		72	134
Benefits earned during the period	2
Interest cost on benefit obligation	23
Actuarial loss	12
Benefits paid, net of participants’ contributions	(15)
Curtailment loss (gain)	0
Foreign exchange impact and other	(6)
Projected benefit obligation at September 30, 2017—Significant Plans		1,044
Change in plan assets
Plan assets at fair value at beginning of year	1,183		1,004		1,004
Quarter activity		55	$ 124
Actual return on plan assets	24
Company contributions, net of reimbursements	0
Plan participants’ contributions	0
Benefits paid, net of government subsidy	(15)
Foreign exchange impact and other	(6)
Plan assets at fair value at September 30, 2017—Significant Plans		$ 1,183
Qualified plans | U.S. | Pension Plans
Change in projected benefit obligation
Benefits earned during the period	0			$ 1	1	$ 2
Interest cost on benefit obligation	124			126	384	399
Change in plan assets
Funded status of the Significant Plans	(575)				(575)
Amounts recognized in AOCI
Accumulated benefit obligation at September 30, 2017—Significant Plans	13,193				13,193
Qualified plans | U.S. | Postretirement Benefit Plans
Change in projected benefit obligation
Benefits earned during the period	0			0	0	0
Interest cost on benefit obligation	9			6	20	19
Change in plan assets
Funded status of the Significant Plans	(611)				(611)
Amounts recognized in AOCI
Accumulated benefit obligation at September 30, 2017—Significant Plans	736				736
Qualified plans | Non-U.S. plans | Pension Plans
Change in projected benefit obligation
Benefits earned during the period	38			39	112	116
Interest cost on benefit obligation	76			70	221	216
Change in plan assets
Funded status of the Significant Plans	224				224
Amounts recognized in AOCI
Accumulated benefit obligation at September 30, 2017—Significant Plans	5,047				5,047
Qualified plans | Non-U.S. plans | Postretirement Benefit Plans
Change in projected benefit obligation
Benefits earned during the period	3			1	7	7
Interest cost on benefit obligation	27			$ 24	76	$ 72
Change in plan assets
Funded status of the Significant Plans	126				126
Amounts recognized in AOCI
Accumulated benefit obligation at September 30, 2017—Significant Plans	1,060				1,060
Nonqualified plans | U.S. | Pension Plans
Change in plan assets
Funded status of the Significant Plans	(730)				(730)
Amounts recognized in AOCI
Accumulated benefit obligation at September 30, 2017—Significant Plans	727				727
Nonqualified plans | U.S. | Postretirement Benefit Plans
Change in plan assets
Funded status of the Significant Plans	0				0
Amounts recognized in AOCI
Accumulated benefit obligation at September 30, 2017—Significant Plans	0				0
Nonqualified plans | Non-U.S. plans | Pension Plans
Change in plan assets
Funded status of the Significant Plans	0				0
Amounts recognized in AOCI
Accumulated benefit obligation at September 30, 2017—Significant Plans	0				0
Nonqualified plans | Non-U.S. plans | Postretirement Benefit Plans
Change in plan assets
Funded status of the Significant Plans	0				0
Amounts recognized in AOCI
Accumulated benefit obligation at September 30, 2017—Significant Plans	$ 0				$ 0

RETIREMENT BENEFITS - Accumulat

RETIREMENT BENEFITS - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Change in accumulated other comprehensive income (loss)
Balance, beginning of period			$ 226,143
Actuarial assumptions changes and plan experience	$ (213)		(721)
Net asset gain due to difference between actual and expected returns	123		419
Net amortization	59		171
Prior service cost	0		(5)
Curtailment/settlement gain	5		12
Foreign exchange impact and other	(19)		(141)
Change in deferred taxes, net	16		89
Change, net of tax	(29)	$ 12	(176)	$ (480)
Balance, end of period	228,622	232,690	228,622	232,690
Benefit plans
Change in accumulated other comprehensive income (loss)
Balance, beginning of period	(5,311)	(5,608)	(5,164)	(5,116)
Balance, end of period	$ (5,340)	$ (5,596)	$ (5,340)	$ (5,596)

RETIREMENT BENEFITS - Assumptio

RETIREMENT BENEFITS - Assumptions Used (Details)	3 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
U.S. | Postretirement Benefit Plans
Plan Assumptions - During the year
Discount rate	3.60%	3.85%
Plan Assumptions - At year end
Discount rate	3.55%	3.60%	3.85%
Non-U.S. plans | Pension Plans | Weighted Average
Plan Assumptions - During the year
Discount rate	4.87%	4.83%
Plan Assumptions - At year end
Discount rate	4.86%	4.87%	4.83%
Non-U.S. plans | Pension Plans | Minimum
Plan Assumptions - During the year
Discount rate	0.65%	0.55%
Plan Assumptions - At year end
Discount rate	0.65%	0.65%	0.55%
Non-U.S. plans | Pension Plans | Maximum
Plan Assumptions - During the year
Discount rate	10.90%	10.45%
Plan Assumptions - At year end
Discount rate	10.35%	10.90%	10.45%
Non-U.S. plans | Postretirement Benefit Plans
Plan Assumptions - During the year
Discount rate	9.05%	9.25%
Plan Assumptions - At year end
Discount rate	8.95%	9.05%	9.25%
Qualified plans | U.S. | Pension Plans
Plan Assumptions - During the year
Discount rate	3.80%	4.05%
Plan Assumptions - At year end
Discount rate	3.75%	3.80%	4.05%
Nonqualified plans | U.S. | Pension Plans
Plan Assumptions - During the year
Discount rate	3.75%	3.95%
Plan Assumptions - At year end
Discount rate	3.65%	3.75%	3.95%

RETIREMENT BENEFITS - Sensitivi

RETIREMENT BENEFITS - Sensitivities of Certain Key Assumptions (Details) $ in Millions	3 Months Ended
	Sep. 30, 2017USD ($)
U.S. | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	$ 7
Effect of one-percentage-point decrease in discount rates	(10)
U.S. | Postretirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	1
Effect of one-percentage-point decrease in discount rates	(1)
Non-U.S. plans | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	(5)
Effect of one-percentage-point decrease in discount rates	7
Non-U.S. plans | Postretirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	(3)
Effect of one-percentage-point decrease in discount rates	$ 3

RETIREMENT BENEFITS - Contribut

RETIREMENT BENEFITS - Contributions (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
U.S. | Pension Plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions for the nine months ended September 30	$ 90	$ 541
Company contributions made or expected to be made during the remainder of the year	16	15
U.S. | Postretirement Benefit Plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions for the nine months ended September 30	30	6
Company contributions made or expected to be made during the remainder of the year	0	0
Non-U.S. plans | Pension Plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions for the nine months ended September 30	103	58
Company contributions made or expected to be made during the remainder of the year	35	68
Non-U.S. plans | Postretirement Benefit Plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions for the nine months ended September 30	7	4
Company contributions made or expected to be made during the remainder of the year	$ 2	$ 5

RETIREMENT BENEFITS - Defined C

RETIREMENT BENEFITS - Defined Contribution Plans and Postemployment Plans (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Postemployment Retirement Benefits
Service-related expense
Interest cost on benefit obligation	$ 0	$ 0	$ 1	$ 2
Amortization of unrecognized
Prior service benefit	(8)	(7)	(23)	(23)
Net actuarial loss	1	1	2	3
Total service-related benefit	(7)	(6)	(20)	(18)
Non-service-related expense (benefit)	9	10	21	23
Total net (benefit) expense	2	4	1	5
U.S. | Postretirement Benefit Plans
Defined Contribution Plans
Company's contributions for defined contribution plans	95	89	293	281
Amortization of unrecognized
Total net (benefit) expense	7	4	15	11
Non-U.S. plans | Postretirement Benefit Plans
Defined Contribution Plans
Company's contributions for defined contribution plans	68	67	203	207
Amortization of unrecognized
Total net (benefit) expense	$ 12	$ 10	$ 34	$ 31

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		3 Months Ended			9 Months Ended
		Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Income from continuing operations before attribution of noncontrolling interests			$ 4,137	$ 3,887	$ 12,138	$ 11,442
Less: Noncontrolling interests from continuing operations			(1)	17	41	48
Net income from continuing operations (for EPS purposes)			4,138	3,870	12,097	11,394
Income (loss) from discontinued operations, net of taxes			(5)	(30)	(2)	(55)
Citigroup’s net income			4,133	3,840	12,095	11,339
Less: Preferred dividends			272	225	893	757
Net income available to common shareholders			3,861	3,615	11,202	10,582
Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with nonforfeitable rights to dividends, applicable to basic EPS			53	53	156	145
Net income allocated to common shareholders for basic EPS			3,808	3,562	11,046	10,437
Net income allocated to common shareholders for diluted EPS			$ 3,808	$ 3,562	$ 11,046	$ 10,437
Weighted-average common shares outstanding applicable to basic EPS (in shares)			2,683.6	2,879.9	2,729.3	2,912.9
Effect of dilutive securities
Options (in shares)			0.1	0.1	0.1	0.1
Other employee plans (in shares)			0	0.1	0	0.1
Adjusted weighted-average common shares outstanding applicable to diluted EPS (in shares)			2,683.7	2,880.1	2,729.5	2,913
Basic earnings per share
Income from continuing operations (in dollars per share)	[1]		$ 1.42	$ 1.25	$ 4.05	$ 3.60
Discontinued operations (in dollars per share)	[1]		0	(0.01)	0	(0.02)
Net income (in dollars per share)	[1]		1.42	1.24	4.05	3.58
Diluted earnings per share
Income from continuing operations (in dollars per share)	[1]		1.42	1.25	4.05	3.60
Discontinued operations (in dollars per share)	[1]		0	(0.01)	0	(0.02)
Net income (in dollars per share)	[1]		1.42	1.24	4.05	3.58
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 exercise price (in dollars per share)			$ 178.50	$ 178.50	$ 178.50	$ 178.50
Antidilutive securities excluded from computation of earnings per common share (in shares)			21	21	21	21
Warrants issued to U.S. Treasury as part of TARP and loss-sharing agreement | Warrant with the exercise price of $105.27
Antidilutive Securities Excluded from Computation of Earnings Per Share
Antidilutive securities exercise price (in dollars per share)			$ 105.27	$ 105.27	$ 105.27	$ 105.27
Antidilutive securities excluded from computation of earnings per common share (in shares)			25.5	25.5	25.5	25.5
Weighted-average options to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share
Antidilutive securities exercise price (in dollars per share)			$ 206.70	$ 85.92	$ 206.70	$ 85.92
Antidilutive securities excluded from computation of earnings per common share (in shares)			0.8	3.6
Forecast
Antidilutive Securities Excluded from Computation of Earnings Per Share
Distribution of preferred dividends		$ 320
[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 BOR70

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Federal Funds, Securities, and Deposits (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Federal funds sold	$ 20	$ 0
Securities purchased under agreements to resell	139,203	131,473
Deposits paid for securities borrowed	113,385	105,340
Total	252,608	236,813
Federal funds purchased	388	178
Securities sold under agreements to repurchase	145,280	125,685
Deposits received for securities loaned	15,614	15,958
Total	161,282	141,821
Securities-for-securities lending transactions	$ 14,400	$ 9,300

FEDERAL FUNDS, SECURITIES BOR71

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Offsetting (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Securities purchased under agreements to resell
Gross amounts of recognized assets	$ 207,485	$ 176,284
Gross amounts offset on the Consolidated Balance Sheet	68,282	44,811
Net amounts of assets included on the Consolidated Balance Sheet	139,203	131,473
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	105,439	102,874
Net amounts	33,764	28,599
Deposits paid for securities borrowed
Gross amounts of recognized assets	113,385	105,340
Net amounts of assets included on the Consolidated Balance Sheet	113,385	105,340
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	23,136	16,200
Net amounts	90,249	89,140
Total
Total	320,870	281,624
Gross amounts offset on the Consolidated Balance Sheet	68,282	44,811
Net amounts of assets included on the Consolidated Balance Sheet	252,588	236,813
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	128,575	119,074
Net amounts	124,013	117,739
Securities sold under agreements to repurchase
Gross amounts of recognized liabilities	213,562	170,496
Gross amounts offset on the Consolidated Balance Sheet	68,282	44,811
Net amounts of liabilities included on the Consolidated Balance Sheet	145,280	125,685
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	67,974	63,517
Net amounts	77,306	62,168
Deposits received for securities loaned
Gross amounts of recognized liabilities	15,614	15,958
Net amounts of liabilities included on the Consolidated Balance Sheet	15,614	15,958
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	4,359	3,529
Net amounts	11,255	12,429
Total
Gross amounts of recognized liabilities	229,176	186,454
Gross amounts offset on the Consolidated Balance Sheet	68,282	44,811
Net amounts of liabilities included on the Consolidated Balance Sheet	160,894	141,643
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	72,333	67,046
Net amounts	$ 88,561	$ 74,597

FEDERAL FUNDS, SECURITIES BOR72

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Repurchase Agreements (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Assets Sold under Agreements to Repurchase
Repurchase agreements	$ 213,562	$ 170,496
Securities lending agreements	15,614	15,958
Gross amounts of recognized liabilities	229,176	186,454
U.S. Treasury and federal agency securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	67,622	66,263
Securities lending agreements	0	0
Gross amounts of recognized liabilities	67,622	66,263
State and municipal securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	1,031	334
Securities lending agreements	5	0
Gross amounts of recognized liabilities	1,036	334
Foreign government
Assets Sold under Agreements to Repurchase
Repurchase agreements	92,113	52,988
Securities lending agreements	221	1,390
Gross amounts of recognized liabilities	92,334	54,378
Corporate bonds
Assets Sold under Agreements to Repurchase
Repurchase agreements	19,731	17,164
Securities lending agreements	472	630
Gross amounts of recognized liabilities	20,203	17,794
Equity securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	11,910	12,206
Securities lending agreements	14,301	13,913
Gross amounts of recognized liabilities	26,211	26,119
Mortgage-backed securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	12,590	11,421
Securities lending agreements	0	0
Gross amounts of recognized liabilities	12,590	11,421
Asset-backed securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	5,373	5,428
Securities lending agreements	0	0
Gross amounts of recognized liabilities	5,373	5,428
Other
Assets Sold under Agreements to Repurchase
Repurchase agreements	3,192	4,692
Securities lending agreements	615	25
Gross amounts of recognized liabilities	3,807	4,717
Open and overnight
Assets Sold under Agreements to Repurchase
Repurchase agreements	97,624	79,740
Securities lending agreements	11,980	10,813
Gross amounts of recognized liabilities	109,604	90,553
Up to 30 days
Assets Sold under Agreements to Repurchase
Repurchase agreements	54,810	50,399
Securities lending agreements	342	2,169
Gross amounts of recognized liabilities	55,152	52,568
31–90 days
Assets Sold under Agreements to Repurchase
Repurchase agreements	23,997	19,396
Securities lending agreements	2,070	2,044
Gross amounts of recognized liabilities	26,067	21,440
Greater than 90 days
Assets Sold under Agreements to Repurchase
Repurchase agreements	37,131	20,961
Securities lending agreements	1,222	932
Gross amounts of recognized liabilities	$ 38,353	$ 21,893

BROKERAGE RECEIVABLES AND BRO73

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Brokers and Dealers [Abstract]
Receivables from customers	$ 14,717	$ 10,374
Receivables from brokers, dealers, and clearing organizations	23,359	18,513
Total brokerage receivables	38,076	28,887
Payables to customers	37,935	37,237
Payables to brokers, dealers, and clearing organizations	25,270	19,915
Total brokerage payables	$ 63,205	$ 57,152

INVESTMENTS - Overview (Details

INVESTMENTS - Overview (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Investment Holdings
Investments	$ 354,674		$ 354,674		$ 353,304
Interest and dividends on investments
Taxable interest	1,922	$ 1,717	5,545	$ 5,153
Interest exempt from U.S. federal income tax	129	135	412	411
Dividend income	53	35	165	115
Total interest and dividend income	2,104	1,887	6,122	5,679
Gross realized investments losses, excluding losses from other-than-temporary impairment
Gross realized investment gains	293	483	840	1,105
Gross realized investment losses	(80)	(196)	(214)	(432)
Net realized gains on sale of investments	213	$ 287	626	$ 673
Securities available-for-sale
Amortized cost	295,581		295,581		300,269
Gross unrealized gains	1,332		1,332		1,721
Gross unrealized losses	1,598		1,598		2,566
Fair value	295,315		295,315		299,424
Mortgage-backed securities - U.S. agency-sponsored
Securities available-for-sale
Amortized cost	42,422		42,422		38,663
Gross unrealized gains	223		223		248
Gross unrealized losses	331		331		506
Fair value	42,314		42,314		38,405
Mortgage-backed securities - Prime
Securities available-for-sale
Amortized cost	1		1		2
Gross unrealized gains	0		0		0
Gross unrealized losses	0		0		0
Fair value	1		1		2
Mortgage-backed securities - Alt-A
Securities available-for-sale
Amortized cost	0		0		43
Gross unrealized gains	0		0		7
Gross unrealized losses	0		0		0
Fair value	0		0		50
Mortgage-backed securities - Non-U.S. residential
Securities available-for-sale
Amortized cost	2,984		2,984		3,852
Gross unrealized gains	16		16		13
Gross unrealized losses	9		9		7
Fair value	2,991		2,991		3,858
Mortgage-backed securities - Commercial
Securities available-for-sale
Amortized cost	345		345		357
Gross unrealized gains	1		1		2
Gross unrealized losses	2		2		1
Fair value	344		344		358
Mortgage-backed securities
Securities available-for-sale
Amortized cost	45,752		45,752		42,917
Gross unrealized gains	240		240		270
Gross unrealized losses	342		342		514
Fair value	45,650		45,650		42,673
U.S. Treasury
Securities available-for-sale
Amortized cost	107,696		107,696		113,606
Gross unrealized gains	283		283		629
Gross unrealized losses	408		408		452
Fair value	107,571		107,571		113,783
Agency obligations
Securities available-for-sale
Amortized cost	10,803		10,803		9,952
Gross unrealized gains	17		17		21
Gross unrealized losses	65		65		85
Fair value	10,755		10,755		9,888
U.S. Treasury and federal agency securities
Securities available-for-sale
Amortized cost	118,499		118,499		123,558
Gross unrealized gains	300		300		650
Gross unrealized losses	473		473		537
Fair value	118,326		118,326		123,671
State and municipal securities
Securities available-for-sale
Amortized cost	9,335		9,335		10,797
Gross unrealized gains	146		146		80
Gross unrealized losses	291		291		757
Fair value	9,190		9,190		10,120
Foreign government
Securities available-for-sale
Amortized cost	100,625		100,625		98,112
Gross unrealized gains	526		526		590
Gross unrealized losses	404		404		554
Fair value	100,747		100,747		98,148
Corporate
Securities available-for-sale
Amortized cost	15,459		15,459		17,195
Gross unrealized gains	82		82		105
Gross unrealized losses	82		82		176
Fair value	15,459		15,459		17,124
Asset-backed securities
Securities available-for-sale
Amortized cost	5,279		5,279		6,810
Gross unrealized gains	15		15		6
Gross unrealized losses	3		3		22
Fair value	5,291		5,291		6,794
Other debt securities
Securities available-for-sale
Amortized cost	348		348		503
Gross unrealized gains	0		0		0
Gross unrealized losses	0		0		0
Fair value	348		348		503
Debt securities
Securities available-for-sale
Amortized cost	295,297		295,297		299,892
Gross unrealized gains	1,309		1,309		1,701
Gross unrealized losses	1,595		1,595		2,560
Fair value	295,011		295,011		299,033
Equity securities
Securities available-for-sale
Amortized cost	284		284		377
Gross unrealized gains	23		23		20
Gross unrealized losses	3		3		6
Fair value	304		304		391
Securities available-for-sale (AFS)
Investment Holdings
Investments	295,315		295,315		299,424
Held-to-maturity securities
Investment Holdings
Investments	51,527		51,527		45,667
Non-marketable equity securities | Fair value
Investment Holdings
Investments	1,300		1,300		1,774
Non-marketable equity securities | Carried at cost
Investment Holdings
Investments	$ 6,532		$ 6,532		$ 6,439

INVESTMENTS - Fair Value of AFS

INVESTMENTS - Fair Value of AFS Securities (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Fair value
Less than 12 months	$ 131,202	$ 122,278
12 months or longer	20,369	22,358
Total	151,571	144,636
Gross unrealized losses
Less than 12 months	982	1,394
12 months or longer	616	1,172
Total	1,598	2,566
Mortgage-backed securities - U.S. agency-sponsored
Fair value
Less than 12 months	24,545	23,534
12 months or longer	2,631	2,236
Total	27,176	25,770
Gross unrealized losses
Less than 12 months	275	436
12 months or longer	56	70
Total	331	506
Mortgage-backed securities - Prime
Fair value
Less than 12 months		1
12 months or longer		0
Total		1
Gross unrealized losses
Less than 12 months		0
12 months or longer		0
Total		0
Mortgage-backed securities - Non-U.S. residential
Fair value
Less than 12 months	1,267	486
12 months or longer	28	1,276
Total	1,295	1,762
Gross unrealized losses
Less than 12 months	8	0
12 months or longer	1	7
Total	9	7
Mortgage-backed securities - Commercial
Fair value
Less than 12 months	111	75
12 months or longer	42	58
Total	153	133
Gross unrealized losses
Less than 12 months	1	1
12 months or longer	1	0
Total	2	1
Mortgage-backed securities
Fair value
Less than 12 months	25,923	24,096
12 months or longer	2,701	3,570
Total	28,624	27,666
Gross unrealized losses
Less than 12 months	284	437
12 months or longer	58	77
Total	342	514
U.S. Treasury
Fair value
Less than 12 months	50,362	44,342
12 months or longer	4,392	1,335
Total	54,754	45,677
Gross unrealized losses
Less than 12 months	367	445
12 months or longer	41	7
Total	408	452
Agency obligations
Fair value
Less than 12 months	6,884	6,552
12 months or longer	1,231	250
Total	8,115	6,802
Gross unrealized losses
Less than 12 months	46	83
12 months or longer	19	2
Total	65	85
U.S. Treasury and federal agency securities
Fair value
Less than 12 months	57,246	50,894
12 months or longer	5,623	1,585
Total	62,869	52,479
Gross unrealized losses
Less than 12 months	413	528
12 months or longer	60	9
Total	473	537
State and municipal securities
Fair value
Less than 12 months	430	1,616
12 months or longer	1,669	3,116
Total	2,099	4,732
Gross unrealized losses
Less than 12 months	13	55
12 months or longer	278	702
Total	291	757
Foreign government
Fair value
Less than 12 months	40,112	38,226
12 months or longer	9,462	8,973
Total	49,574	47,199
Gross unrealized losses
Less than 12 months	202	243
12 months or longer	202	311
Total	404	554
Corporate
Fair value
Less than 12 months	6,330	7,011
12 months or longer	696	1,877
Total	7,026	8,888
Gross unrealized losses
Less than 12 months	65	129
12 months or longer	17	47
Total	82	176
Asset-backed securities
Fair value
Less than 12 months	1,148	411
12 months or longer	207	3,213
Total	1,355	3,624
Gross unrealized losses
Less than 12 months	3	0
12 months or longer	0	22
Total	3	22
Other
Fair value
Less than 12 months	0	5
12 months or longer	0	0
Total	0	5
Gross unrealized losses
Less than 12 months	0	0
12 months or longer	0	0
Total	0	0
Equity securities
Fair value
Less than 12 months	13	19
12 months or longer	11	24
Total	24	43
Gross unrealized losses
Less than 12 months	2	2
12 months or longer	1	4
Total	$ 3	$ 6

INVESTMENTS - Fair Value of A76

INVESTMENTS - Fair Value of AFS Debt Securities by Contractual Maturity Date (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Amortized cost
Total amortized cost	$ 295,297	$ 299,892
Fair value
Total fair value	295,011	299,033
Mortgage-backed securities
Amortized cost
Due within 1 year, amortized cost	61	132
After 1 but within 5 years, amortized cost	1,340	736
After 5 but within 10 years, amortized cost	1,469	2,279
After 10 years, amortized cost	42,882	39,770
Total amortized cost	45,752	42,917
Fair value
Fair value, due within 1 year	61	132
Fair value, after 1 but within 5 years	1,340	738
Fair value, after 5 but within 10 years	1,466	2,265
Fair value, after 10 years	42,783	39,538
Total fair value	45,650	42,673
U.S. Treasury and federal agency securities
Amortized cost
Due within 1 year, amortized cost	3,549	4,945
After 1 but within 5 years, amortized cost	109,477	101,369
After 5 but within 10 years, amortized cost	5,473	17,153
After 10 years, amortized cost	0	91
Total amortized cost	118,499	123,558
Fair value
Fair value, due within 1 year	3,539	4,945
Fair value, after 1 but within 5 years	109,286	101,323
Fair value, after 5 but within 10 years	5,501	17,314
Fair value, after 10 years	0	89
Total fair value	118,326	123,671
State and municipal securities
Amortized cost
Due within 1 year, amortized cost	2,036	2,093
After 1 but within 5 years, amortized cost	2,412	2,668
After 5 but within 10 years, amortized cost	493	335
After 10 years, amortized cost	4,394	5,701
Total amortized cost	9,335	10,797
Fair value
Fair value, due within 1 year	2,036	2,092
Fair value, after 1 but within 5 years	2,416	2,662
Fair value, after 5 but within 10 years	508	334
Fair value, after 10 years	4,230	5,032
Total fair value	9,190	10,120
Foreign government
Amortized cost
Due within 1 year, amortized cost	32,095	32,540
After 1 but within 5 years, amortized cost	52,519	51,008
After 5 but within 10 years, amortized cost	13,531	12,388
After 10 years, amortized cost	2,480	2,176
Total amortized cost	100,625	98,112
Fair value
Fair value, due within 1 year	32,097	32,547
Fair value, after 1 but within 5 years	52,362	50,881
Fair value, after 5 but within 10 years	13,690	12,440
Fair value, after 10 years	2,598	2,280
Total fair value	100,747	98,148
All other
Amortized cost
Due within 1 year, amortized cost	3,585	2,629
After 1 but within 5 years, amortized cost	9,799	12,339
After 5 but within 10 years, amortized cost	5,581	6,566
After 10 years, amortized cost	2,121	2,974
Total amortized cost	21,086	24,508
Fair value
Fair value, due within 1 year	3,583	2,628
Fair value, after 1 but within 5 years	9,818	12,334
Fair value, after 5 but within 10 years	5,585	6,528
Fair value, after 10 years	2,112	2,931
Total fair value	$ 21,098	$ 24,421

INVESTMENTS - Debt Securities H

INVESTMENTS - Debt Securities Held-to-Maturity (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Sep. 30, 2017
Debt Securities Held-to-maturity
Amortized cost basis	$ 46,163	$ 51,594
Net unrealized gains (losses) recognized in AOCI	(496)	(67)
Carrying value	45,667	51,527
Gross unrealized gains	345	695
Gross unrealized (losses)	(457)	(192)
Fair value	45,555	52,030
Fair value of AFS securities transferred to HTM	5,800
Mortgage-backed securities - U.S. agency-sponsored
Debt Securities Held-to-maturity
Amortized cost basis	22,462	23,683
Net unrealized gains (losses) recognized in AOCI	33	26
Carrying value	22,495	23,709
Gross unrealized gains	47	104
Gross unrealized (losses)	(186)	(78)
Fair value	22,356	23,735
Fair value of AFS securities transferred to HTM	5,000
Mortgage-backed securities - Prime
Debt Securities Held-to-maturity
Amortized cost basis	31	13
Net unrealized gains (losses) recognized in AOCI	(7)	0
Carrying value	24	13
Gross unrealized gains	10	4
Gross unrealized (losses)	(1)	0
Fair value	33	17
Mortgage-backed securities - Alt-A
Debt Securities Held-to-maturity
Amortized cost basis	314	256
Net unrealized gains (losses) recognized in AOCI	(27)	(11)
Carrying value	287	245
Gross unrealized gains	69	97
Gross unrealized (losses)	(1)	0
Fair value	355	342
Mortgage-backed securities - Non-U.S. residential
Debt Securities Held-to-maturity
Amortized cost basis	1,871	1,932
Net unrealized gains (losses) recognized in AOCI	(47)	(47)
Carrying value	1,824	1,885
Gross unrealized gains	49	58
Gross unrealized (losses)	0	0
Fair value	1,873	1,943
Mortgage-backed securities - Commercial
Debt Securities Held-to-maturity
Amortized cost basis	14	217
Net unrealized gains (losses) recognized in AOCI	0	0
Carrying value	14	217
Gross unrealized gains	0	0
Gross unrealized (losses)	0	0
Fair value	14	217
Mortgage-backed securities
Debt Securities Held-to-maturity
Amortized cost basis	24,692	26,101
Net unrealized gains (losses) recognized in AOCI	(48)	(32)
Carrying value	24,644	26,069
Gross unrealized gains	175	263
Gross unrealized (losses)	(188)	(78)
Fair value	24,631	26,254
State and municipal securities
Debt Securities Held-to-maturity
Amortized cost basis	9,025	8,588
Net unrealized gains (losses) recognized in AOCI	(442)	(30)
Carrying value	8,583	8,558
Gross unrealized gains	129	338
Gross unrealized (losses)	(238)	(90)
Fair value	8,474	8,806
Fair value of AFS securities transferred to HTM	830
Foreign government
Debt Securities Held-to-maturity
Amortized cost basis	1,339	584
Net unrealized gains (losses) recognized in AOCI	0	0
Carrying value	1,339	584
Gross unrealized gains	0	0
Gross unrealized (losses)	(26)	(14)
Fair value	1,313	570
Asset-backed securities
Debt Securities Held-to-maturity
Amortized cost basis	11,107	16,286
Net unrealized gains (losses) recognized in AOCI	(6)	(5)
Carrying value	11,101	16,281
Gross unrealized gains	41	94
Gross unrealized (losses)	(5)	(10)
Fair value	$ 11,137	16,365
Other debt securities
Debt Securities Held-to-maturity
Amortized cost basis		35
Net unrealized gains (losses) recognized in AOCI		0
Carrying value		35
Gross unrealized gains		0
Gross unrealized (losses)		0
Fair value		$ 35

INVESTMENTS - Debt Securities i

INVESTMENTS - Debt Securities in HTM in Unrecognized Loss Position (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value
Less than 12 months	$ 914	$ 3,532
12 months or longer	13,542	20,889
Total	14,456	24,421
Held-to-maturity Securities, Continuous Unrealized Loss Position, Gross Recognized Losses
Less than 12 months	22	84
12 months or longer	170	373
Total	192	457
Unrealized (loss), other than temporary impairment, not credit loss, recorded in AOCI	(67)	(496)
Mortgage-backed securities
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value
Less than 12 months	47	17
12 months or longer	10,147	17,176
Total	10,194	17,193
Held-to-maturity Securities, Continuous Unrealized Loss Position, Gross Recognized Losses
Less than 12 months	0	0
12 months or longer	78	188
Total	78	188
State and municipal securities
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value
Less than 12 months	242	2,200
12 months or longer	832	1,210
Total	1,074	3,410
Held-to-maturity Securities, Continuous Unrealized Loss Position, Gross Recognized Losses
Less than 12 months	6	58
12 months or longer	84	180
Total	90	238
Foreign government
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value
Less than 12 months	570	1,313
12 months or longer	0	0
Total	570	1,313
Held-to-maturity Securities, Continuous Unrealized Loss Position, Gross Recognized Losses
Less than 12 months	14	26
12 months or longer	0	0
Total	14	26
Asset-backed securities
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value
Less than 12 months	55	2
12 months or longer	2,563	2,503
Total	2,618	2,505
Held-to-maturity Securities, Continuous Unrealized Loss Position, Gross Recognized Losses
Less than 12 months	2	0
12 months or longer	8	5
Total	$ 10	$ 5

INVESTMENTS - Carrying Value an

INVESTMENTS - Carrying Value and Fair Value of HTM Debt Securities by Contractual Maturity Dates (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Carrying value	$ 51,527	$ 45,667
Held-to-maturity Securities, Debt Maturities, Fair Value;
Fair value	52,030	45,555
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	737	760
After 5 but within 10 years, carrying value	123	54
After 10 years, carrying value	25,209	23,830
Carrying value	26,069	24,644
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	0	0
After 1 but within 5 years, fair value	743	766
After 5 but within 10 years, fair value	124	55
After 10 years, fair value	25,387	23,810
Fair value	26,254	24,631
State and municipal securities
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, carrying value	227	406
After 1 but within 5 years, carrying value	166	112
After 5 but within 10 years, carrying value	458	363
After 10 years, carrying value	7,707	7,702
Carrying value	8,558	8,583
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	228	406
After 1 but within 5 years, fair value	176	110
After 5 but within 10 years, fair value	474	367
After 10 years, fair value	7,928	7,591
Fair value	8,806	8,474
Foreign government
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, carrying value	413	824
After 1 but within 5 years, carrying value	171	515
After 5 but within 10 years, carrying value	0	0
After 10 years, carrying value	0	0
Carrying value	584	1,339
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	413	818
After 1 but within 5 years, fair value	157	495
After 5 but within 10 years, fair value	0	0
After 10 years, fair value	0	0
Fair value	570	1,313
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	35	0
After 5 but within 10 years, carrying value	1,146	513
After 10 years, carrying value	15,135	10,588
Carrying value	16,316	11,101
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	0	0
After 1 but within 5 years, fair value	35	0
After 5 but within 10 years, fair value	1,148	514
After 10 years, fair value	15,217	10,623
Fair value	$ 16,400	$ 11,137

INVESTMENTS - Recognition and M

INVESTMENTS - Recognition and Measurement of OTTI (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
OTTI on Investments disclosures
Total OTTI losses recognized during the period	$ 2	$ 0	$ 2	$ 4
Less: portion of impairment loss recognized in AOCI (before taxes)	0	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	2	0	2	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	13	32	45	611
Total impairment losses recognized in earnings	15	32	47	615
Securities available-for-sale (AFS)
OTTI on Investments disclosures
Total OTTI losses recognized during the period	2	0	2	3
Less: portion of impairment loss recognized in AOCI (before taxes)	0	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	2	0	2	3
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	12	20	43	243
Total impairment losses recognized in earnings	14	20	45	246
Held-to-maturity securities
OTTI on Investments disclosures
Total OTTI losses recognized during the period	0	0	0	1
Less: portion of impairment loss recognized in AOCI (before taxes)	0	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	1
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	1	12	2	36
Total impairment losses recognized in earnings	1	12	2	37
Other assets
OTTI on Investments disclosures
Total OTTI losses recognized during the period	0	0	0	0
Less: portion of impairment loss recognized in AOCI (before taxes)	0	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	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	0	0	0	332
Total impairment losses recognized in earnings	$ 0	$ 0	$ 0	332
VENEZUELA | Securities available-for-sale (AFS)
OTTI on Investments disclosures
Total impairment losses recognized in earnings				$ 160

INVESTMENTS - Cumulative OTTI C

INVESTMENTS - Cumulative OTTI Credit Losses (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
AFS debt securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	$ 8	$ 59	$ 31	$ 73
Credit impairments recognized in earnings on securities not previously impaired	0	0	0	2
Credit impairments recognized in earnings on securities that have been previously impaired	2	0	2	2
Reductions due to credit-impaired securities sold, transferred or matured	0	(26)	(23)	(44)
Ending balance	10	33	10	33
AFS debt securities | Mortgage-backed securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	0	0	0	0
Credit impairments recognized in earnings on securities not previously impaired	0	0	0	1
Credit impairments recognized in earnings on securities that have been previously impaired	0	0	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	0	0	(1)
Ending balance	0	0	0	0
AFS debt securities | State and municipal securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	4	4	4	12
Credit impairments recognized in earnings on securities not previously impaired	0	0	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	0	0	(8)
Ending balance	4	4	4	4
AFS debt securities | Foreign government securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	0	5	0	5
Credit impairments recognized in earnings on securities not previously impaired	0	0	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	(5)	0	(5)
Ending balance	0	0	0	0
AFS debt securities | Corporate
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	4	7	5	9
Credit impairments recognized in earnings on securities not previously impaired	0	0	0	1
Credit impairments recognized in earnings on securities that have been previously impaired	0	0	0	2
Reductions due to credit-impaired securities sold, transferred or matured	0	(1)	(1)	(6)
Ending balance	4	6	4	6
AFS debt securities | Other debt securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	0	43	22	47
Credit impairments recognized in earnings on securities not previously impaired	0	0	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	2	0	2	0
Reductions due to credit-impaired securities sold, transferred or matured	0	(20)	(22)	(24)
Ending balance	2	23	2	23
HTM debt securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	100	112	104	136
Credit impairments recognized in earnings on securities not previously impaired	0	0	0	1
Credit impairments recognized in earnings on securities that have been previously impaired	0	0	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	(2)	(4)	(27)
Ending balance	100	110	100	110
HTM debt securities | Mortgage-backed securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	97	108	101	132
Credit impairments recognized in earnings on securities not previously impaired	0	0	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	(2)	(4)	(26)
Ending balance	97	106	97	106
HTM debt securities | State and municipal securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	3	4	3	4
Credit impairments recognized in earnings on securities not previously impaired	0	0	0	1
Credit impairments recognized in earnings on securities that have been previously impaired	0	0	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	0	0	(1)
Ending balance	$ 3	$ 4	$ 3	$ 4

INVESTMENTS - Alternative Inves

INVESTMENTS - Alternative Investment Funds (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Investments in Alternative Investment Funds
Alternative investment funds, fair value	$ 405	$ 408
Alternative investment funds, unfunded commitments	105	102
Hedge funds
Investments in Alternative Investment Funds
Alternative investment funds, fair value	2	4
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	10 days	10 days
Hedge funds | Maximum
Investments in Alternative Investment Funds
Alternative investment funds, redemption notice period	95 days	95 days
Private equity
Investments in Alternative Investment Funds
Alternative investment funds, fair value	$ 369	$ 348
Alternative investment funds, unfunded commitments	82	82
Real estate funds
Investments in Alternative Investment Funds
Alternative investment funds, fair value	34	56
Alternative investment funds, unfunded commitments	$ 23	$ 20

LOANS - Consumer Loans (Details

LOANS - Consumer Loans (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)category	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)category	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Loans
Number of loan categories | category	2		2
Loans, net of unearned income	$ 653,183		$ 653,183		$ 624,369
Consumer
Loans
Total loans	324,828		324,828		324,287
Net unearned income	748		748		776
Loans, net of unearned income	325,576		325,576		325,063
Loans sold and/or reclassified to held-for-sale	400	$ 1,300	3,200	$ 6,000
In U.S. offices | Consumer
Loans
Total loans	209,417		209,417		216,165
In U.S. offices | Consumer | Mortgage and real estate
Loans
Total loans	67,131		67,131		72,957
In U.S. offices | Consumer | Installment, revolving credit and other
Loans
Total loans	3,191		3,191		3,395
In U.S. offices | Consumer | Cards
Loans
Total loans	131,476		131,476		132,654
In U.S. offices | Consumer | Commercial and industrial
Loans
Total loans	7,619		7,619		7,159
In offices outside the U.S. | Consumer
Loans
Total loans	115,411		115,411		108,122
In offices outside the U.S. | Consumer | Mortgage and real estate
Loans
Total loans	43,723		43,723		42,803
In offices outside the U.S. | Consumer | Installment, revolving credit and other
Loans
Total loans	26,153		26,153		24,887
In offices outside the U.S. | Consumer | Cards
Loans
Total loans	25,443		25,443		23,783
In offices outside the U.S. | Consumer | Commercial and industrial
Loans
Total loans	20,015		20,015		16,568
In offices outside the U.S. | Consumer | Lease financing
Loans
Total loans	$ 77		$ 77		$ 81

LOANS - Consumer Loan Delinquen

LOANS - Consumer Loan Delinquency (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Non-Accrual Details
Loans, net of unearned income	$ 653,183	$ 624,369
Loans at fair value	4,308	3,486
Consumer
Non-Accrual Details
Loans, current	318,007	317,187
Loans, net of unearned income	325,576	325,063
Total non-accrual	2,783	3,158
90 days past due and accruing	$ 2,687	$ 2,991
Loans less than this number of days past due are considered current	30 days	30 days
Loans at fair value	$ 27	$ 29
Number of days past due, non-accrual status	60 days
Consumer | Less than or equal to 80%
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	$ 56,061	58,718
Consumer | 80% but less than or equal to 100%
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	5,055	7,120
Consumer | Greater than 100%
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	1,190	1,629
Consumer | Less than 620
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	12,676	13,088
Consumer | ≥ 620 but less than 660
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	14,796	15,431
Consumer | Equal to or greater than 660
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	166,527	172,145
Consumer | Government-guaranteed
Non-Accrual Details
Loans, past due	1,279	1,474
Consumer | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	3,406	3,275
Consumer | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	2,884	3,127
Consumer | Residential first mortgages
Non-Accrual Details
Loans at fair value	$ 27	$ 29
Number of days past due, non-accrual status	90 days	90 days
Consumer | Residential first mortgages | Less than or equal to 80%
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	$ 44,253	$ 45,849
Consumer | Residential first mortgages | 80% but less than or equal to 100%
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	2,658	3,467
Consumer | Residential first mortgages | Greater than 100%
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	262	324
Consumer | Residential first mortgages | Less than 620
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	2,275	2,744
Consumer | Residential first mortgages | ≥ 620 but less than 660
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	2,053	2,422
Consumer | Residential first mortgages | Equal to or greater than 660
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	42,682	44,279
Consumer | Home equity loans | Less than or equal to 80%
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	11,808	12,869
Consumer | Home equity loans | 80% but less than or equal to 100%
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	2,397	3,653
Consumer | Home equity loans | Greater than 100%
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	928	1,305
Consumer | Home equity loans | Less than 620
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	1,432	1,750
Consumer | Home equity loans | ≥ 620 but less than 660
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	1,166	1,418
Consumer | Home equity loans | Equal to or greater than 660
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	12,622	14,743
Consumer | Credit cards | Less than 620
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	8,699	8,310
Consumer | Credit cards | ≥ 620 but less than 660
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	11,325	11,320
Consumer | Credit cards | Equal to or greater than 660
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	108,809	110,522
Consumer | Installment and other revolving | Less than 620
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	270	284
Consumer | Installment and other revolving | ≥ 620 but less than 660
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	252	271
Consumer | Installment and other revolving | Equal to or greater than 660
Financing Receivable
Purchased credit-impaired in accordance with ASC 310-30	$ 2,414	2,601
Consumer | Commercial banking
Non-Accrual Details
Number of days past due, non-accrual status	90 days
Consumer | Total GCB and Corporate/Other consumer
Non-Accrual Details
Loans, current	$ 318,005	317,184
Loans, net of unearned income	325,574	325,060
Total non-accrual	2,783	3,158
90 days past due and accruing	2,687	2,991
Consumer | Total GCB and Corporate/Other consumer | Government-guaranteed
Non-Accrual Details
Loans, past due	1,279	1,474
Consumer | Total GCB and Corporate/Other consumer | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	3,406	3,275
Consumer | Total GCB and Corporate/Other consumer | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	2,884	3,127
Consumer | Other
Non-Accrual Details
Loans, current	2	3
Loans, net of unearned income	2	3
Total non-accrual	0	0
90 days past due and accruing	0	0
Consumer | Other | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | Other | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	0	0
Consumer | Other | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	0	0
Consumer | In North America offices
Non-Accrual Details
Loans, current	205,105	213,222
Loans, net of unearned income	210,946	219,491
Total non-accrual	1,721	2,160
90 days past due and accruing	2,436	2,752
Consumer | In North America offices | Government-guaranteed
Non-Accrual Details
Loans, past due	1,279	1,474
Consumer | In North America offices | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	2,407	2,365
Consumer | In North America offices | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	2,155	2,430
Consumer | In North America offices | Residential first mortgages
Non-Accrual Details
Loans, current	48,090	50,766
Loans, net of unearned income	50,218	53,133
Total non-accrual	724	848
90 days past due and accruing	985	1,227
Mortgage loans in process of foreclosure	100	100
Consumer | In North America offices | Residential first mortgages | Government-guaranteed
Non-Accrual Details
Loans, past due	1,279	1,474
Consumer | In North America offices | Residential first mortgages | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	563	522
Consumer | In North America offices | Residential first mortgages | 30 to 89 Days Past Due | Government-guaranteed
Non-Accrual Details
Loans, past due	300	200
Consumer | In North America offices | Residential first mortgages | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	286	371
Consumer | In North America offices | Residential first mortgages | Equal to greater than 90 days past due | Government-guaranteed
Non-Accrual Details
Loans, past due	1,000	1,300
Consumer | In North America offices | Home equity loans
Non-Accrual Details
Loans, current	15,004	18,767
Loans, net of unearned income	15,589	19,454
Total non-accrual	766	914
90 days 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
Non-Accrual Details
Loans, past due	0	0
Consumer | In North America offices | Home equity loans | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	223	249
Consumer | In North America offices | Home equity loans | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	362	438
Consumer | In North America offices | Credit cards
Non-Accrual Details
Loans, current	129,261	130,327
Loans, net of unearned income	132,242	133,301
Total non-accrual	0	0
90 days past due and accruing	1,440	1,509
Consumer | In North America offices | Credit cards | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In North America offices | Credit cards | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	1,541	1,465
Consumer | In North America offices | Credit cards | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	1,440	1,509
Consumer | In North America offices | Installment and other revolving
Non-Accrual Details
Loans, current	3,456	4,486
Loans, net of unearned income	3,513	4,630
Total non-accrual	21	70
90 days past due and accruing	0	2
Consumer | In North America offices | Installment and other revolving | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In North America offices | Installment and other revolving | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	42	106
Consumer | In North America offices | Installment and other revolving | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	15	38
Consumer | In North America offices | Commercial banking
Non-Accrual Details
Loans, current	9,294	8,876
Loans, net of unearned income	9,384	8,973
Total non-accrual	210	328
90 days past due and accruing	11	14
Consumer | In North America offices | Commercial banking | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In North America offices | Commercial banking | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	38	23
Consumer | In North America offices | Commercial banking | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	52	74
Consumer | In offices outside North America
Non-Accrual Details
Loans, current	112,900	103,962
Loans, net of unearned income	114,628	105,569
Total non-accrual	1,062	998
90 days past due and accruing	251	239
Consumer | In offices outside North America | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In offices outside North America | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	999	910
Consumer | In offices outside North America | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	729	697
Consumer | In offices outside North America | Residential first mortgages
Non-Accrual Details
Loans, current	36,796	35,862
Loans, net of unearned income	37,174	36,203
Total non-accrual	400	360
90 days past due and accruing	0	0
Consumer | In offices outside North America | Residential first mortgages | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In offices outside North America | Residential first mortgages | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	225	206
Consumer | In offices outside North America | Residential first mortgages | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	153	135
Consumer | In offices outside North America | Credit cards
Non-Accrual Details
Loans, current	24,109	22,363
Loans, net of unearned income	24,908	23,055
Total non-accrual	322	258
90 days past due and accruing	251	239
Consumer | In offices outside North America | Credit cards | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In offices outside North America | Credit cards | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	433	368
Consumer | In offices outside North America | Credit cards | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	366	324
Consumer | In offices outside North America | Installment and other revolving
Non-Accrual Details
Loans, current	25,207	22,683
Loans, net of unearned income	25,614	23,073
Total non-accrual	164	163
90 days past due and accruing	0	0
Consumer | In offices outside North America | Installment and other revolving | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In offices outside North America | Installment and other revolving | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	283	264
Consumer | In offices outside North America | Installment and other revolving | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	124	126
Consumer | In offices outside North America | Commercial banking
Non-Accrual Details
Loans, current	26,788	23,054
Loans, net of unearned income	26,932	23,238
Total non-accrual	176	217
90 days past due and accruing	0	0
Consumer | In offices outside North America | Commercial banking | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In offices outside North America | Commercial banking | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	58	72
Consumer | In offices outside North America | Commercial banking | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	$ 86	$ 112

LOANS - Impaired Consumer Loans

LOANS - Impaired Consumer Loans (Details) - Consumer $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017USD ($)Q	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)Q	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)Q
Financing receivable impaired
Recorded investment	$ 6,757		$ 6,757		$ 7,799
Unpaid principal balance	7,762		7,762		8,987
Related specific allowance	1,337		1,337		1,608
Average carrying value			7,288		$ 8,802
Interest income recognized	$ 82	$ 96	$ 264	$ 316
Number of quarters used to calculate the average recorded investment balance | Q	4		4		4
Residential first mortgages
Financing receivable impaired
Recorded investment	$ 2,938		$ 2,938		$ 3,786
Unpaid principal balance	3,161		3,161		4,157
Related specific allowance	289		289		540
Average carrying value			3,383		4,632
Interest income recognized	29	31	97	135
Impaired financing receivable without specific allowance	622		622		740
Home equity loans
Financing receivable impaired
Recorded investment	1,169		1,169		1,298
Unpaid principal balance	1,636		1,636		1,824
Related specific allowance	219		219		189
Average carrying value			1,217		1,326
Interest income recognized	7	8	21	26
Impaired financing receivable without specific allowance	376		376		406
Credit cards
Financing receivable impaired
Recorded investment	1,819		1,819		1,747
Unpaid principal balance	1,852		1,852		1,781
Related specific allowance	603		603		566
Average carrying value			1,793		1,831
Interest income recognized	37	42	110	122
Individual installment and other
Financing receivable impaired
Recorded investment	429		429		455
Unpaid principal balance	456		456		481
Related specific allowance	177		177		215
Average carrying value			421		475
Interest income recognized	5	8	18	22
Commercial banking
Financing receivable impaired
Recorded investment	402		402		513
Unpaid principal balance	657		657		744
Related specific allowance	49		49		98
Average carrying value			474		538
Interest income recognized	4	$ 7	18	$ 11
Impaired financing receivable without specific allowance	$ 88		$ 88		$ 97

LOANS - Consumer Troubled Debt

LOANS - Consumer Troubled Debt Restructurings (Details) - Consumer $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017USD ($)loan	Sep. 30, 2016USD ($)loan	Sep. 30, 2017USD ($)loan	Sep. 30, 2016USD ($)loan	Dec. 31, 2016
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
Commercial banking
Loans receivable
Number of days past due, non-accrual status			90 days
In North America offices
Loans receivable
Number of loans modified | loan	61,847	54,993	177,919	154,210
Post-modification recorded investment	$ 555	$ 473	$ 1,402	$ 1,337
TDR in payment default	$ 120	$ 113	$ 348	$ 368
In North America offices | Residential first mortgages
Loans receivable
Number of loans modified | loan	1,400	1,165	3,172	3,979
Post-modification recorded investment	$ 199	$ 165	$ 445	$ 582
Average interest rate reduction	0.00%	1.00%	1.00%	1.00%
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 12	$ 17	$ 42	$ 58
TDR in payment default	57	49	156	188
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	$ 7	$ 11	$ 28	$ 38
In North America offices | Home equity loans
Loans receivable
Number of loans modified | loan	830	1,117	2,186	2,789
Post-modification recorded investment	$ 70	$ 61	$ 185	$ 121
Average interest rate reduction	1.00%	2.00%	1.00%	2.00%
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 5	$ 5	$ 16	$ 15
TDR in payment default	8	6	25	20
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	$ 5	$ 5	$ 14	$ 14
In North America offices | Credit cards
Loans receivable
Number of loans modified | loan	59,285	51,260	171,702	143,161
Post-modification recorded investment	$ 225	$ 199	$ 659	$ 552
Average interest rate reduction	17.00%	18.00%	17.00%	17.00%
TDR in payment default	$ 54	$ 43	$ 163	$ 139
In North America offices | Installment and other revolving
Loans receivable
Number of loans modified | loan	299	1,421	770	4,187
Post-modification recorded investment	$ 2	$ 12	$ 6	$ 35
Average interest rate reduction	6.00%	14.00%	5.00%	14.00%
TDR in payment default	$ 1	$ 3	$ 2	$ 7
In North America offices | Commercial banking
Loans receivable
Number of loans modified | loan	33	30	89	94
Post-modification recorded investment	$ 59	$ 36	$ 107	$ 47
Average interest rate reduction	0.00%	0.00%	0.00%	0.00%
TDR in payment default	$ 0	$ 12	$ 2	$ 14
In offices outside the U.S.
Loans receivable
Number of loans modified | loan	40,779	41,830	118,949	156,612
Post-modification recorded investment	$ 209	$ 226	$ 590	$ 667
TDR in payment default	$ 76	$ 89	$ 215	$ 230
In offices outside the U.S. | Residential first mortgages
Loans receivable
Number of loans modified | loan	703	973	2,071	2,005
Post-modification recorded investment	$ 25	$ 24	$ 80	$ 62
Average interest rate reduction	0.00%	0.00%	0.00%	0.00%
TDR in payment default	$ 3	$ 3	$ 8	$ 9
In offices outside the U.S. | Credit cards
Loans receivable
Number of loans modified | loan	28,254	28,530	82,042	109,365
Post-modification recorded investment	$ 103	$ 94	$ 286	$ 307
Average interest rate reduction	11.00%	12.00%	12.00%	12.00%
TDR in payment default	$ 48	$ 41	$ 136	$ 115
In offices outside the U.S. | Installment and other revolving
Loans receivable
Number of loans modified | loan	11,725	12,283	34,654	45,125
Post-modification recorded investment	$ 70	$ 69	$ 194	$ 208
Average interest rate reduction	11.00%	8.00%	9.00%	7.00%
TDR in payment default	$ 25	$ 24	$ 71	$ 70
In offices outside the U.S. | Commercial banking
Loans receivable
Number of loans modified | loan	97	44	182	117
Post-modification recorded investment	$ 11	$ 39	$ 30	$ 90
Average interest rate reduction	0.00%	0.00%	0.00%	0.00%
TDR in payment default	$ 0	$ 21	$ 0	$ 36
Deferred principal | In North America offices
Loans receivable
Post-modification recorded investment	6	1	18	5
Deferred principal | In North America offices | Residential first mortgages
Loans receivable
Post-modification recorded investment	1	1	5	4
Deferred principal | In North America offices | Home equity loans
Loans receivable
Post-modification recorded investment	5	0	13	1
Deferred principal | In North America offices | Credit cards
Loans receivable
Post-modification recorded investment	0	0	0	0
Deferred principal | In North America offices | Installment and other revolving
Loans receivable
Post-modification recorded investment	0	0	0	0
Deferred principal | In North America offices | Commercial banking
Loans receivable
Post-modification recorded investment	0	0	0	0
Deferred principal | In offices outside the U.S.
Loans receivable
Post-modification recorded investment	0	0	0	0
Deferred principal | In offices outside the U.S. | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0	0	0
Deferred principal | In offices outside the U.S. | Credit cards
Loans receivable
Post-modification recorded investment	0	0	0	0
Deferred principal | In offices outside the U.S. | Installment and other revolving
Loans receivable
Post-modification recorded investment	0	0	0	0
Deferred principal | In offices outside the U.S. | Commercial banking
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In North America offices
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In North America offices | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In North America offices | Home equity loans
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In North America offices | Credit cards
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In North America offices | Installment and other revolving
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In North America offices | Commercial banking
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In offices outside the U.S.
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In offices outside the U.S. | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In offices outside the U.S. | Credit cards
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In offices outside the U.S. | Installment and other revolving
Loans receivable
Post-modification recorded investment	0	0	0	0
Contingent principal forgiveness | In offices outside the U.S. | Commercial banking
Loans receivable
Post-modification recorded investment	0	0	0	0
Principal forgiveness | In North America offices
Loans receivable
Post-modification recorded investment	0	1	2	3
Principal forgiveness | In North America offices | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	1	2	3
Principal forgiveness | In North America offices | Home equity loans
Loans receivable
Post-modification recorded investment	0	0	0	0
Principal forgiveness | In North America offices | Credit cards
Loans receivable
Post-modification recorded investment	0	0	0	0
Principal forgiveness | In North America offices | Installment and other revolving
Loans receivable
Post-modification recorded investment	0	0	0	0
Principal forgiveness | In North America offices | Commercial banking
Loans receivable
Post-modification recorded investment	0	0	0	0
Principal forgiveness | In offices outside the U.S.
Loans receivable
Post-modification recorded investment	5	4	15	13
Principal forgiveness | In offices outside the U.S. | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0	0	0
Principal forgiveness | In offices outside the U.S. | Credit cards
Loans receivable
Post-modification recorded investment	2	2	6	7
Principal forgiveness | In offices outside the U.S. | Installment and other revolving
Loans receivable
Post-modification recorded investment	3	2	9	6
Principal forgiveness | In offices outside the U.S. | Commercial banking
Loans receivable
Post-modification recorded investment	$ 0	$ 0	$ 0	$ 0

LOANS - Corporate Loans (Detail

LOANS - Corporate Loans (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Loans
Loans, net of unearned income	$ 653,183		$ 653,183		$ 624,369
Corporate
Loans
Total loans	328,327		328,327		300,010
Net unearned income	(720)		(720)		(704)
Loans, net of unearned income	327,607		327,607		299,306
Loans sold and/or reclassified to held-for-sale	100	$ 1,300	600	$ 2,600
Corporate | Commercial and industrial
Loans
Loans, net of unearned income	141,242		141,242		129,116
Corporate | Financial institutions
Loans
Loans, net of unearned income	69,805		69,805		61,560
Corporate | Mortgage and real estate
Loans
Loans, net of unearned income	49,634		49,634		44,031
Corporate | Lease financing
Loans
Loans, net of unearned income	1,699		1,699		1,769
Corporate | In U.S. offices
Loans
Total loans	166,113		166,113		159,813
Corporate | In U.S. offices | Commercial and industrial
Loans
Total loans	51,679		51,679		49,586
Corporate | In U.S. offices | Financial institutions
Loans
Total loans	37,203		37,203		35,517
Corporate | In U.S. offices | Mortgage and real estate
Loans
Total loans	43,274		43,274		38,691
Corporate | In U.S. offices | Installment, revolving credit and other
Loans
Total loans	32,464		32,464		34,501
Corporate | In U.S. offices | Lease financing
Loans
Total loans	1,493		1,493		1,518
Corporate | In offices outside the U.S.
Loans
Total loans	162,214		162,214		140,197
Corporate | In offices outside the U.S. | Commercial and industrial
Loans
Total loans	93,107		93,107		81,882
Corporate | In offices outside the U.S. | Financial institutions
Loans
Total loans	33,050		33,050		26,886
Corporate | In offices outside the U.S. | Mortgage and real estate
Loans
Total loans	6,383		6,383		5,363
Corporate | In offices outside the U.S. | Installment, revolving credit and other
Loans
Total loans	23,830		23,830		19,965
Corporate | In offices outside the U.S. | Lease financing
Loans
Total loans	216		216		251
Corporate | In offices outside the U.S. | Government and official institutions
Loans
Total loans	$ 5,628		$ 5,628		$ 5,850

LOANS - Corporate Loan Delinque

LOANS - Corporate Loan Delinquency (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Non-Accrual Details
Loans, net of unearned income	$ 653,183	$ 624,369
Loans at fair value	4,308	3,486
Corporate
Non-Accrual Details
90 days past due and accruing	1,385	997
Total non-accrual	2,054	2,421
Total current	319,887	292,431
Loans, net of unearned income	327,607	299,306
Loans at fair value	4,281	3,457
Purchased distressed loans	$ 0	0
Number of days past due, non-accrual status	90 days
Loans less than this number of days past due are considered current	30 days
Corporate | Commercial and industrial
Non-Accrual Details
90 days past due and accruing	$ 266	195
Total non-accrual	1,468	1,909
Total current	139,508	127,012
Loans, net of unearned income	141,242	129,116
Corporate | Financial institutions
Non-Accrual Details
90 days past due and accruing	349	121
Total non-accrual	224	185
Total current	69,232	61,254
Loans, net of unearned income	69,805	61,560
Corporate | Mortgage and real estate
Non-Accrual Details
90 days past due and accruing	289	285
Total non-accrual	169	139
Total current	49,176	43,607
Loans, net of unearned income	49,634	44,031
Corporate | Leases
Non-Accrual Details
90 days past due and accruing	49	35
Total non-accrual	60	56
Total current	1,590	1,678
Loans, net of unearned income	1,699	1,769
Corporate | Other
Non-Accrual Details
90 days past due and accruing	432	361
Total non-accrual	133	132
Total current	60,381	58,880
Loans, net of unearned income	60,946	59,373
Corporate | 30 to 89 Days Past Due
Non-Accrual Details
90 days past due and accruing	1,269	786
Corporate | 30 to 89 Days Past Due | Commercial and industrial
Non-Accrual Details
90 days past due and accruing	208	143
Corporate | 30 to 89 Days Past Due | Financial institutions
Non-Accrual Details
90 days past due and accruing	348	119
Corporate | 30 to 89 Days Past Due | Mortgage and real estate
Non-Accrual Details
90 days past due and accruing	280	148
Corporate | 30 to 89 Days Past Due | Leases
Non-Accrual Details
90 days past due and accruing	31	27
Corporate | 30 to 89 Days Past Due | Other
Non-Accrual Details
90 days past due and accruing	402	349
Corporate | Equal to greater than 90 days past due and accruing
Non-Accrual Details
90 days past due and accruing	116	211
Corporate | Equal to greater than 90 days past due and accruing | Commercial and industrial
Non-Accrual Details
90 days past due and accruing	58	52
Corporate | Equal to greater than 90 days past due and accruing | Financial institutions
Non-Accrual Details
90 days past due and accruing	1	2
Corporate | Equal to greater than 90 days past due and accruing | Mortgage and real estate
Non-Accrual Details
90 days past due and accruing	9	137
Corporate | Equal to greater than 90 days past due and accruing | Leases
Non-Accrual Details
90 days past due and accruing	18	8
Corporate | Equal to greater than 90 days past due and accruing | Other
Non-Accrual Details
90 days past due and accruing	$ 30	$ 12

LOANS - Corporate Loans Credit

LOANS - Corporate Loans Credit Quality Indicators (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Loans receivable
Loans, net of unearned income	$ 653,183	$ 624,369
Loans at fair value	4,308	3,486
Corporate
Loans receivable
Loans, net of unearned income	327,607	299,306
Total non-accrual	2,054	2,421
Loans at fair value	4,281	3,457
Corporate | Commercial and industrial
Loans receivable
Loans, net of unearned income	141,242	129,116
Total non-accrual	1,468	1,909
Corporate | Financial institutions
Loans receivable
Loans, net of unearned income	69,805	61,560
Total non-accrual	224	185
Corporate | Mortgage and real estate
Loans receivable
Loans, net of unearned income	49,634	44,031
Total non-accrual	169	139
Corporate | Lease financing
Loans receivable
Loans, net of unearned income	1,699	1,769
Total non-accrual	60	56
Corporate | Other
Loans receivable
Loans, net of unearned income	60,946	59,373
Total non-accrual	133	132
Corporate | Private bank loans managed on a delinquency basis
Loans receivable
Loans, net of unearned income	25,108	23,353
Corporate | Investment grade
Loans receivable
Loans, net of unearned income	237,140	210,647
Corporate | Investment grade | Commercial and industrial
Loans receivable
Loans, net of unearned income	100,024	87,201
Corporate | Investment grade | Financial institutions
Loans receivable
Loans, net of unearned income	58,666	50,597
Corporate | Investment grade | Mortgage and real estate
Loans receivable
Loans, net of unearned income	22,102	18,718
Corporate | Investment grade | Lease financing
Loans receivable
Loans, net of unearned income	1,117	1,303
Corporate | Investment grade | Other
Loans receivable
Loans, net of unearned income	55,231	52,828
Corporate | Non-investment grade
Loans receivable
Loans, net of unearned income	61,078	61,849
Corporate | Non-investment grade | Commercial and industrial
Loans receivable
Loans, net of unearned income	39,750	39,874
Total non-accrual	1,468	1,909
Corporate | Non-investment grade | Financial institutions
Loans receivable
Loans, net of unearned income	10,916	10,873
Total non-accrual	224	185
Corporate | Non-investment grade | Mortgage and real estate
Loans receivable
Loans, net of unearned income	2,256	1,821
Total non-accrual	169	139
Corporate | Non-investment grade | Lease financing
Loans receivable
Loans, net of unearned income	522	410
Total non-accrual	60	56
Corporate | Non-investment grade | Other
Loans receivable
Loans, net of unearned income	5,580	6,450
Total non-accrual	$ 133	$ 132

LOANS - Non-accrual Corporate L

LOANS - Non-accrual Corporate Loans (Details) - Corporate - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Financing receivable impaired
Recorded investment	$ 2,054		$ 2,054		$ 2,421
Unpaid principal balance	2,615		2,615		2,954
Related specific allowance	377		377		392
Average carrying value			2,230		2,407
Interest income recognized	11	$ 10	30	$ 36
Impaired financing receivable with specific allowance	1,062		1,062		1,485
Impaired financing receivable without specific allowance	992		992		936
Commercial and industrial
Financing receivable impaired
Recorded investment	1,468		1,468		1,909
Unpaid principal balance	1,682		1,682		2,259
Related specific allowance	336		336		362
Average carrying value			1,648		1,919
Interest income recognized	10		20
Impaired financing receivable with specific allowance	919		919		1,343
Impaired financing receivable without specific allowance	549		549		566
Financial institutions
Financing receivable impaired
Recorded investment	224		224		185
Unpaid principal balance	340		340		192
Related specific allowance	27		27		16
Average carrying value			236		183
Interest income recognized	0		0
Impaired financing receivable with specific allowance	58		58		45
Impaired financing receivable without specific allowance	166		166		140
Mortgage and real estate
Financing receivable impaired
Recorded investment	169		169		139
Unpaid principal balance	293		293		250
Related specific allowance	9		9		10
Average carrying value			169		174
Interest income recognized	0		9
Impaired financing receivable with specific allowance	34		34		41
Impaired financing receivable without specific allowance	135		135		98
Lease financing
Financing receivable impaired
Recorded investment	60		60		56
Unpaid principal balance	60		60		56
Related specific allowance	4		4		4
Average carrying value			62		44
Interest income recognized	0		0
Impaired financing receivable with specific allowance	48		48		55
Impaired financing receivable without specific allowance	12		12		1
Other
Financing receivable impaired
Recorded investment	133		133		132
Unpaid principal balance	240		240		197
Related specific allowance	1		1		0
Average carrying value			115		87
Interest income recognized	1		1
Impaired financing receivable with specific allowance	3		3		1
Impaired financing receivable without specific allowance	$ 130		$ 130		$ 131

LOANS - Corporate Troubled Debt

LOANS - Corporate Troubled Debt Restructurings (Details) - Corporate - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Financing receivable impaired
Carrying Value	$ 189	$ 124	$ 496	$ 475
TDRs involving changes in the amount and/or timing of principal payments	99	114	131	187
TDRs involving changes in the amount and/or timing of interest payments	0	2	0	176
TDRs involving changes in the amount and/or timing of both principal and interest payments	90	8	$ 365	112
Period within which default occurred post-modification			1 year
Number of days past due, default status			60 days
Carrying Value	949	775	$ 949	775
TDR in payment default	0	0	15	7
Commercial and industrial
Financing receivable impaired
Carrying Value	175	112	463	316
TDRs involving changes in the amount and/or timing of principal payments	99	103	131	176
TDRs involving changes in the amount and/or timing of interest payments	0	2	0	34
TDRs involving changes in the amount and/or timing of both principal and interest payments	76	7	332	106
Carrying Value	686	394	686	394
TDR in payment default	0	0	12	7
Financial institutions
Financing receivable impaired
Carrying Value		10	15	10
TDRs involving changes in the amount and/or timing of principal payments		10	0	10
TDRs involving changes in the amount and/or timing of interest payments		0	0	0
TDRs involving changes in the amount and/or timing of both principal and interest payments		0	15	0
Carrying Value	24	10	24	10
TDR in payment default	0	0	3	0
Mortgage and real estate
Financing receivable impaired
Carrying Value	14	2	18	7
TDRs involving changes in the amount and/or timing of principal payments	0	1	0	1
TDRs involving changes in the amount and/or timing of interest payments	0	0	0	0
TDRs involving changes in the amount and/or timing of both principal and interest payments	14	1	18	6
Carrying Value	84	80	84	80
TDR in payment default	0	0	0	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	155	291	155	291
TDR in payment default	$ 0	$ 0	$ 0	$ 0
Commercial banking
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	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Allowance for credit losses
Allowance for loan losses at beginning of period	$ 12,025	$ 12,304	$ 12,060	$ 12,626
Gross credit losses	(2,120)	(1,948)	(6,394)	(6,139)
Gross recoveries	343	423	1,198	1,274
Net credit losses (NCLs)	(1,777)	(1,525)	(5,196)	(4,865)
Net credit losses (NCLs)	1,777	1,525	5,196	4,865
Net reserve builds (releases)	419	258	466	210
Net specific reserve releases	(50)	(37)	(175)	(53)
Total provision for loan losses	2,146	1,746	5,487	5,022
Other, net	(28)	(86)	15	(344)
Allowance for loan losses at end of period	12,366	12,439	12,366	12,439
Allowance for credit losses on unfunded lending commitments
Allowance for credit losses on unfunded lending commitments at beginning of period	1,406	1,432	1,418	1,402
Release for unfunded lending commitments	(175)	(45)	(190)	(4)
Other, net	1	1	4	(10)
Allowance for credit losses on unfunded lending commitments at end of period	1,232	1,388	1,232	1,388
Total allowance for loans, leases and unfunded lending commitments	13,598	13,827	13,598	13,827
Sales or transfers of various consumer loan portfolios to held-for-sale
Other, net	(28)	(86)	15	(344)
Consumer
Allowance for credit losses
Allowance for loan losses at beginning of period	9,515	9,432	9,358	9,835
Gross credit losses	(2,071)	(1,885)	(6,146)	(5,694)
Gross recoveries	337	400	1,107	1,222
Net credit losses (NCLs)	(1,734)	(1,485)	(5,039)	(4,472)
Net credit losses (NCLs)	1,734	1,485	5,039	4,472
Net reserve builds (releases)	479	368	696	332
Net specific reserve releases	(71)	(36)	(157)	(142)
Other, net	(31)	(91)	(5)	(352)
Allowance for loan losses at end of period	9,892	9,673	9,892	9,673
Sales or transfers of various consumer loan portfolios to held-for-sale
Transfer of real estate loan portfolios	(28)	(50)	(84)	(103)
Transfer of other loan portfolios	(6)	(8)	(130)	(204)
Sales or transfers of various consumer loan portfolios to held-for-sale	(34)	(58)	(214)	(307)
FX translation, consumer	7	(46)	221	(58)
Other, net	(31)	(91)	(5)	(352)
Corporate
Allowance for credit losses
Allowance for loan losses at beginning of period	2,510	2,872	2,702	2,791
Gross credit losses	(49)	(63)	(248)	(445)
Gross recoveries	6	23	91	52
Net credit losses (NCLs)	(43)	(40)	(157)	(393)
Net credit losses (NCLs)	43	40	157	393
Net reserve builds (releases)	(60)	(110)	(230)	(122)
Net specific reserve releases	21	(1)	(18)	89
Other, net	3	5	20	8
Allowance for loan losses at end of period	2,474	2,766	2,474	2,766
Sales or transfers of various consumer loan portfolios to held-for-sale
Other	(1)	18	8	21
Other, net	$ 3	$ 5	$ 20	$ 8

ALLOWANCE FOR CREDIT LOSSES -93

ALLOWANCE FOR CREDIT LOSSES - Allowance for Loan Losses Roll Forward by Segment (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Dec. 31, 2016
Allowance for credit losses
Allowance for loan losses at beginning of period	$ 12,025	$ 12,304	$ 12,060	$ 12,626
Charge-offs	(2,120)	(1,948)	(6,394)	(6,139)
Recoveries	343	423	1,198	1,274
Allowance for Loan and Lease Losses Write-offs, Net	1,777	1,525	5,196	4,865
Net reserve builds (releases)	419	258	466	210
Net specific reserve builds (releases)	(50)	(37)	(175)	(53)
Other	(28)	(86)	15	(344)
Allowance for loan losses at end of period	12,366	12,439	12,366	12,439
Allowance for loan losses
Collectively evaluated in accordance with ASC 450					$ 10,648	$ 10,054
Individually evaluated in accordance with ASC 310-10-35					1,713	2,000
Purchased credit-impaired in accordance with ASC 310-30					5	6
Total allowance for loan losses	12,025	12,304	12,060	12,626	12,366	12,060
Loans, net of unearned income
Collectively evaluated in accordance with ASC 450					639,854	610,342
Individually evaluated in accordance with ASC 310-10-35					8,844	10,354
Held at fair value					4,308	3,486
Loans, net of unearned income					653,183	624,369
Receivables Acquired with Deteriorated Credit Quality
Loans, net of unearned income
Purchased credit-impaired in accordance with ASC 310-30					177	187
Corporate
Allowance for credit losses
Allowance for loan losses at beginning of period	2,510	2,872	2,702	2,791
Charge-offs	(49)	(63)	(248)	(445)
Recoveries	6	23	91	52
Allowance for Loan and Lease Losses Write-offs, Net	43	40	157	393
Net reserve builds (releases)	(60)	(110)	(230)	(122)
Net specific reserve builds (releases)	21	(1)	(18)	89
Other	3	5	20	8
Allowance for loan losses at end of period	2,474	2,766	2,474	2,766
Allowance for loan losses
Collectively evaluated in accordance with ASC 450					2,098	2,310
Individually evaluated in accordance with ASC 310-10-35					376	392
Purchased credit-impaired in accordance with ASC 310-30					0	0
Total allowance for loan losses	2,510	2,872	2,702	2,791	2,474	2,702
Loans, net of unearned income
Collectively evaluated in accordance with ASC 450					321,239	293,294
Individually evaluated in accordance with ASC 310-10-35					2,087	2,555
Held at fair value					4,281	3,457
Loans, net of unearned income					327,607	299,306
Corporate | Receivables Acquired with Deteriorated Credit Quality
Loans, net of unearned income
Purchased credit-impaired in accordance with ASC 310-30					0	0
Consumer
Allowance for credit losses
Allowance for loan losses at beginning of period	9,515	9,432	9,358	9,835
Charge-offs	(2,071)	(1,885)	(6,146)	(5,694)
Recoveries	337	400	1,107	1,222
Allowance for Loan and Lease Losses Write-offs, Net	1,734	1,485	5,039	4,472
Net reserve builds (releases)	479	368	696	332
Net specific reserve builds (releases)	(71)	(36)	(157)	(142)
Other	(31)	(91)	(5)	(352)
Allowance for loan losses at end of period	9,892	9,673	9,892	9,673
Allowance for loan losses
Collectively evaluated in accordance with ASC 450					8,550	7,744
Individually evaluated in accordance with ASC 310-10-35					1,337	1,608
Purchased credit-impaired in accordance with ASC 310-30					5	6
Total allowance for loan losses	$ 9,515	$ 9,432	$ 9,358	$ 9,835	9,892	9,358
Loans, net of unearned income
Collectively evaluated in accordance with ASC 450					318,615	317,048
Individually evaluated in accordance with ASC 310-10-35					6,757	7,799
Held at fair value					27	29
Loans, net of unearned income					325,576	325,063
Consumer | Receivables Acquired with Deteriorated Credit Quality
Loans, net of unearned income
Purchased credit-impaired in accordance with ASC 310-30					$ 177	$ 187

GOODWILL AND INTANGIBLE ASSET94

GOODWILL AND INTANGIBLE ASSETS - Changes in Goodwill (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
Goodwill
Balance of goodwill at beginning of period	$ 22,349	$ 22,265	$ 21,659
Foreign exchange translation and other	(4)	156	634
Impairment of goodwill		0	(28)
Divestitures		(72)
Balance of goodwill at end of period	$ 22,345	$ 22,349	$ 22,265

GOODWILL AND INTANGIBLE ASSET95

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
Goodwill:
Goodwill	$ 22,345	$ 22,349	$ 22,265	$ 21,659
Reporting units | Citi Holdings—Consumer Latin America | Operating Segments | Citi Holdings
Goodwill:
Goodwill	$ 16
Fair value of goodwill as a percentage of allocated book value	103.00%

GOODWILL AND INTANGIBLE ASSET96

GOODWILL AND INTANGIBLE ASSETS - Goodwill by Reporting Units (Details) - USD ($) $ in Millions	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
Goodwill:
Goodwill	$ 22,345	$ 22,349	$ 22,265	$ 21,659
Operating Segments | Global Consumer Banking | Reporting units | North America Global Consumer Banking
Goodwill:
Goodwill	$ 6,732
Fair value of goodwill as a percentage of allocated book value	157.00%
Operating Segments | Global Consumer Banking | Reporting units | Asia Global Consumer Banking
Goodwill:
Goodwill	$ 4,893
Fair value of goodwill as a percentage of allocated book value	143.00%
Operating Segments | Global Consumer Banking | Reporting units | Latin America Global Consumer Banking
Goodwill:
Goodwill	$ 1,174
Fair value of goodwill as a percentage of allocated book value	191.00%
Operating Segments | Institutional Clients Group | Reporting units | ICG—Banking
Goodwill:
Goodwill	$ 2,986
Fair value of goodwill as a percentage of allocated book value	268.00%
Operating Segments | Institutional Clients Group | Reporting units | ICG—Markets and Securities Services
Goodwill:
Goodwill	$ 6,544
Fair value of goodwill as a percentage of allocated book value	132.00%
Operating Segments | Citi Holdings | Reporting units | Citi Holdings—Consumer Latin America
Goodwill:
Goodwill	$ 16
Fair value of goodwill as a percentage of allocated book value	103.00%

GOODWILL AND INTANGIBLE ASSET97

GOODWILL AND INTANGIBLE ASSETS - Components of Intangible Assets (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	$ 11,934	$ 15,384
Accumulated amortization of Intangible assets (excluding MSRs)	7,202	10,270
Net carrying amount of Intangible assets (excluding MSRs)	4,732	5,114
Gross carrying amount, Mortgage servicing rights (MSRs)	553	1,564
Mortgage servicing rights (MSRs)	553	1,564
Gross carrying amount of Intangible assets	12,487	16,948
Accumulated amortization of Intangible assets	7,202	10,270
Total intangible assets	5,285	6,678
Indefinite-lived intangible assets
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	232	210
Accumulated amortization of Intangible assets (excluding MSRs)	0	0
Net carrying amount of Intangible assets (excluding MSRs)	232	210
Purchased credit card relationships
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	5,377	8,215
Accumulated amortization of Intangible assets (excluding MSRs)	3,798	6,549
Net carrying amount of Intangible assets (excluding MSRs)	1,579	1,666
Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	5,045	5,149
Accumulated amortization of Intangible assets (excluding MSRs)	2,357	2,177
Net carrying amount of Intangible assets (excluding MSRs)	2,688	2,972
Core deposit intangibles
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	670	801
Accumulated amortization of Intangible assets (excluding MSRs)	656	771
Net carrying amount of Intangible assets (excluding MSRs)	14	30
Other customer relationships
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	462	474
Accumulated amortization of Intangible assets (excluding MSRs)	269	272
Net carrying amount of Intangible assets (excluding MSRs)	193	202
Present value of future profits
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	35	31
Accumulated amortization of Intangible assets (excluding MSRs)	31	27
Net carrying amount of Intangible assets (excluding MSRs)	4	4
Other
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	113	504
Accumulated amortization of Intangible assets (excluding MSRs)	91	474
Net carrying amount of Intangible assets (excluding MSRs)	$ 22	$ 30

GOODWILL AND INTANGIBLE ASSET98

GOODWILL AND INTANGIBLE ASSETS - Changes in Intangible Assets (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	$ 5,114
Acquisitions/ divestitures	15
Amortization	(450)
FX translation and other	53
Net carrying amount at September 30, 2017, Intangible assets (excluding MSRs)	4,732	$ 5,114
Mortgage servicing rights (MSRs)	553	1,564
Total intangible assets	5,285	6,678
Indefinite-lived intangible assets
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	210
Acquisitions/ divestitures	0
Amortization	0
FX translation and other	22
Net carrying amount at September 30, 2017, Intangible assets (excluding MSRs)	232	210
Purchased credit card relationships
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	1,666
Acquisitions/ divestitures	20
Amortization	(109)
FX translation and other	2
Net carrying amount at September 30, 2017, Intangible assets (excluding MSRs)	1,579	1,666
Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	2,972
Acquisitions/ divestitures	9
Amortization	(295)
FX translation and other	2
Net carrying amount at September 30, 2017, Intangible assets (excluding MSRs)	2,688	2,972
Core deposit intangibles
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	30
Acquisitions/ divestitures	0
Amortization	(18)
FX translation and other	2
Net carrying amount at September 30, 2017, Intangible assets (excluding MSRs)	14	30
Other customer relationships
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	202
Acquisitions/ divestitures	0
Amortization	(17)
FX translation and other	8
Net carrying amount at September 30, 2017, Intangible assets (excluding MSRs)	193	202
Present value of future profits
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	4
Acquisitions/ divestitures	0
Amortization	0
FX translation and other	0
Net carrying amount at September 30, 2017, Intangible assets (excluding MSRs)	4	4
Other
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	30
Acquisitions/ divestitures	(14)
Amortization	(11)
FX translation and other	17
Net carrying amount at September 30, 2017, Intangible assets (excluding MSRs)	$ 22	$ 30
American Airlines, Sears, The Home Depot, Costco and AT&T | Customer Concentration Risk | Intangible Assets, Excluding Mortgage Servicing Rights | Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Concentration risk, percentage	97.00%	97.00%

DEBT - Short-Term Borrowings (D

DEBT - Short-Term Borrowings (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Commercial paper	$ 10,033	$ 9,989
Other borrowings	28,116	20,712
Total short-term borrowings	38,149	30,701
Collateralized short-term advances from Federal Home Loan Bank	$ 16,600	$ 12,000

DEBT - Long-Term Debt (Details)

DEBT - Long-Term Debt (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument
Long-term debt, at fair value	$ 232,673	$ 206,178
Citigroup Inc.
Debt Instrument
Long-term debt, at fair value	151,914	147,333
Bank
Debt Instrument
Long-term debt, at fair value	62,078	49,454
Bank | Senior notes
Debt Instrument
Collateralized long-term advances from Federal Home Loan Bank	19,800	21,600
Broker-dealer
Debt Instrument
Long-term debt, at fair value	$ 18,681	$ 9,391

DEBT - Trust Preferred Securiti

DEBT - Trust Preferred Securities (Details) $ in Millions	Sep. 30, 2017USD ($)shares	Dec. 31, 2016USD ($)
Trust Preferred Securities
Trust preferred securities	$ 1,700	$ 1,700
Liquidation value	2,574
Junior subordinated debentures owned by the Trust, amount	$ 2,580
Citigroup Capital III
Trust Preferred Securities
Securities issued (in shares) | shares	194,053
Liquidation value	$ 194
Coupon rate	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 XVIII
Trust Preferred Securities
Securities issued (in shares) | shares	99,901
Liquidation value	$ 134
Common shares issued to parent (in shares) | shares	50
Junior subordinated debentures owned by the Trust, amount	$ 134
LIBOR | Citigroup Capital XIII
Trust Preferred Securities
Coupon rate - basis spread on variable rate	0.0637
LIBOR | Citigroup Capital XVIII
Trust Preferred Securities
Coupon rate - basis spread on variable rate	0.008875

CHANGES IN ACCUMULATED OTHER102

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) - Change in Each Component of AOCI (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Change in accumulated other comprehensive income (loss)
Balance, beginning of period				$ 226,143
Balance, end of period		$ 228,622	$ 232,690	228,622	$ 232,690
Net unrealized gains (losses) on investment securities
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(102)	2,054	(799)	(907)
Adjustment to opening balance, net of taxes						$ 504	$ 0
Adjusted balance, beginning of period						(295)	(907)
Other comprehensive income before reclassifications		60	(270)	495	2,781
Increase (decrease) due to amounts reclassified from AOCI		(126)	(162)	(368)	(252)
Total other comprehensive income		(66)	(432)	127	2,529
Balance, end of period		(168)	1,622	(168)	1,622
Debt valuation adjustment (DVA)
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(496)	190	(352)	0
Adjustment to opening balance, net of taxes						0	(15)
Adjusted balance, beginning of period						(352)	(15)
Other comprehensive income before reclassifications		(125)	(197)	(259)	11
Increase (decrease) due to amounts reclassified from AOCI		2	(3)	(8)	(6)
Total other comprehensive income		(123)	(200)	(267)	5
Balance, end of period		(619)	(10)	(619)	(10)
Cash flow hedges
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(445)	(149)	(560)	(617)
Adjustment to opening balance, net of taxes						0	0
Adjusted balance, beginning of period						(560)	(617)
Other comprehensive income before reclassifications		(27)	(136)	59	270
Increase (decrease) due to amounts reclassified from AOCI		35	53	64	115
Total other comprehensive income		8	(83)	123	385
Balance, end of period		(437)	(232)	(437)	(232)
Benefit plans
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(5,311)	(5,608)	(5,164)	(5,116)
Adjustment to opening balance, net of taxes						0	0
Adjusted balance, beginning of period						(5,164)	(5,116)
Other comprehensive income before reclassifications		(71)	(28)	(293)	(594)
Increase (decrease) due to amounts reclassified from AOCI		42	40	117	114
Total other comprehensive income		(29)	12	(176)	(480)
Balance, end of period		(5,340)	(5,596)	(5,340)	(5,596)
Foreign currency translation adjustment (CTA), net of hedges
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(23,545)	(22,602)	(25,506)	(22,704)
Adjustment to opening balance, net of taxes						0	0
Adjusted balance, beginning of period						(25,506)	(22,704)
Other comprehensive income before reclassifications		218	(375)	2,326	(273)
Increase (decrease) due to amounts reclassified from AOCI		0	0	(147)	0
Total other comprehensive income		218	(375)	2,179	(273)
Balance, end of period		(23,327)	(22,977)	(23,327)	(22,977)
Accumulated other comprehensive income (loss)
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(29,899)	(26,115)	(32,381)	(29,344)
Adjustment to opening balance, net of taxes	[1]					504	(15)
Adjusted balance, beginning of period						$ (31,877)	$ (29,359)
Other comprehensive income before reclassifications		55	(1,006)	2,328	2,195
Increase (decrease) due to amounts reclassified from AOCI		(47)	(72)	(342)	(29)
Total other comprehensive income		8	(1,078)	1,986	2,166
Balance, end of period		$ (29,891)	$ (27,193)	$ (29,891)	$ (27,193)
[1]	See Note 1 to the Consolidated Financial Statements for additional details.

CHANGES IN ACCUMULATED OTHER103

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) - Schedule of Pre-Tax and After-Tax (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Jan. 01, 2016	Dec. 31, 2015
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period				$ 226,143
Balance, end of period		$ 228,622	$ 232,690	228,622	$ 232,690
Reclassification from AOCI		29,891		29,891		$ 32,381
Retained earnings		155,174		155,174		146,477
Net unrealized gains (losses) on investment securities
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		(107)	(686)	194	4,020
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		41	254	(67)	(1,491)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(102)	2,054	(799)	(907)
Adjustment to opening balance						504		$ 0
Adjusted balance, beginning of period						(295)		(907)
Total other comprehensive income		(66)	(432)	127	2,529
Balance, end of period		(168)	1,622	(168)	1,622
Debt valuation adjustment (DVA)
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		(195)	(319)	(422)	8
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		72	119	155	(3)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(496)	190	(352)	0
Adjustment to opening balance						0		(15)
Adjusted balance, beginning of period						(352)		(15)
Total other comprehensive income		(123)	(200)	(267)	5
Balance, end of period		(619)	(10)	(619)	(10)
Cash flow hedges
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		12	(131)	198	607
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(4)	48	(75)	(222)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(445)	(149)	(560)	(617)
Adjustment to opening balance						0		0
Adjusted balance, beginning of period						(560)		(617)
Total other comprehensive income		8	(83)	123	385
Balance, end of period		(437)	(232)	(437)	(232)
Benefit plans
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		(45)	11	(266)	(747)
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		16	1	90	267
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(5,311)	(5,608)	(5,164)	(5,116)
Adjustment to opening balance						0		0
Adjusted balance, beginning of period						(5,164)		(5,116)
Total other comprehensive income		(29)	12	(176)	(480)
Balance, end of period		(5,340)	(5,596)	(5,340)	(5,596)
Foreign currency translation adjustment
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		285	(313)	2,372	(574)
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(67)	(62)	(193)	301
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(23,545)	(22,602)	(25,506)	(22,704)
Adjustment to opening balance						0		0
Adjusted balance, beginning of period						(25,506)		(22,704)
Total other comprehensive income		218	(375)	2,179	(273)
Balance, end of period		(23,327)	(22,977)	(23,327)	(22,977)
Citigroup's accumulated other comprehensive income (loss)
Change in accumulated other comprehensive income (loss), pretax
Balance, beginning of period, pretax		(39,106)	(33,714)	(42,035)	(38,440)
Adjustment to opening balance, pretax						803		(26)
Adjusted balance, beginning of period, pretax						(41,232)		(38,466)
Other comprehensive income (loss), pretax		(50)	(1,438)	2,076	3,314
Balance, end of period, pretax		(39,156)	(35,152)	(39,156)	(35,152)
Change in accumulated other comprehensive income (loss), tax effect
Balance, beginning of period, tax effect		9,207	7,599	9,654	9,096
Adjustment to opening balance, tax effect						(299)		11
Adjusted balance, beginning of period, tax effect						9,355		9,107
Other comprehensive income (loss), tax effect		58	360	(90)	(1,148)
Balance, end of period, tax effect		9,265	7,959	9,265	7,959
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(29,899)	(26,115)	(32,381)	(29,344)
Adjustment to opening balance	[1]					504		(15)
Adjusted balance, beginning of period						$ (31,877)		$ (29,359)
Total other comprehensive income		8	(1,078)	1,986	2,166
Balance, end of period		$ (29,891)	$ (27,193)	$ (29,891)	$ (27,193)
Accounting Standards Update 2016-01
Change in accumulated other comprehensive income (loss), after-tax
Reclassification from AOCI							$ 15
Retained earnings							$ 15
[1]	See Note 1 to the Consolidated Financial Statements for additional details.

CHANGES IN ACCUMULATED OTHER104

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) - Reclassification out of AOCI (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses on sales of investments	$ (213)	$ (287)	$ (626)	$ (673)
Income from continuing operations before income taxes	(6,003)	(5,620)	(17,662)	(16,377)
Provision (benefits) for income taxes	1,866	1,733	5,524	4,935
Income (loss) from continuing operations	(4,137)	(3,887)	(12,138)	(11,442)
Realized gains (losses) on investment securities
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	(126)	(162)	(368)	(252)
Realized gains (losses) on investment securities | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses on sales of investments	(213)	(287)	(626)	(673)
OTTI gross impairment losses	15	32	47	283
Income from continuing operations before income taxes	(198)	(255)	(579)	(390)
Provision (benefits) for income taxes	72	93	211	138
Income (loss) from continuing operations	(126)	(162)	(368)	(252)
Debt valuation adjustment (DVA)
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	2	(3)	(8)	(6)
Debt valuation adjustment (DVA) | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses on sales of investments	3	(5)	(13)	(10)
Income from continuing operations before income taxes	3	(5)	(13)	(10)
Provision (benefits) for income taxes	(1)	2	5	4
Income (loss) from continuing operations	2	(3)	(8)	(6)
Cash flow hedges
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	35	53	64	115
Cash flow hedges | (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	55	85	102	185
Provision (benefits) for income taxes	(20)	(32)	(38)	(70)
Income (loss) from continuing operations	35	53	64	115
Cash flow hedges | (Gain) loss reclassified from AOCI | Interest rate contracts
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes	48	39	94	96
Cash flow hedges | (Gain) loss reclassified from AOCI | Foreign exchange contracts
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes	7	46	8	89
Pension liability adjustments
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	65	71	183	186
Total tax effect	(23)	(31)	(66)	(72)
Total amounts reclassified out of AOCI, after-tax	42	40	117	114
Prior service cost (benefit)
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	(10)	(10)	(32)	(31)
Net actuarial loss
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	70	73	203	208
Curtailment/settlement impact
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	5	8	12	9
Foreign currency translation adjustment
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	0	0	(147)	0
Foreign currency translation adjustment | (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	0		(232)
Provision (benefits) for income taxes	0		85
Income (loss) from continuing operations	0	0	(147)	0
Citigroup's accumulated other comprehensive income (loss)
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	(75)	(104)	(539)	(29)
Total tax effect	28	32	197	0
Total amounts reclassified out of AOCI, after-tax	$ (47)	$ (72)	$ (342)	$ (29)

SECURITIZATIONS AND VARIABLE105

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Schedule of Variable Interest Entities (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Variable Interest Entity
Total involvement with SPE assets	$ 307,264	$ 401,822
Consolidated VIE / SPE assets	74,756	76,291
Significant unconsolidated VIE assets	232,508	325,531
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	27,493	28,523
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	4,507	4,219
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	10,968	10,422
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	128	190
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	43,096	43,354
Credit card securitizations
Variable Interest Entity
Total involvement with SPE assets	49,739	50,171
Consolidated VIE / SPE assets	49,739	50,171
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-backed securities - U.S. agency-sponsored
Variable Interest Entity
Total involvement with SPE assets	116,257	214,458
Consolidated VIE / SPE assets	0	0
Significant unconsolidated VIE assets	116,257	214,458
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	2,528	3,852
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	63	78
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	2,591	3,930
Mortgage securitizations - Non-agency-sponsored
Variable Interest Entity
Total involvement with SPE assets	21,123	15,965
Consolidated VIE / SPE assets	932	1,092
Significant unconsolidated VIE assets	20,191	14,873
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	280	312
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	36	35
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	317	348
Citi-administered asset-backed commercial paper conduits (ABCP)
Variable Interest Entity
Total involvement with SPE assets	19,298	19,693
Consolidated VIE / SPE assets	19,298	19,693
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	19,182	18,886
Consolidated VIE / SPE assets	0	0
Significant unconsolidated VIE assets	19,182	18,886
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	5,690	5,128
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	9	62
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	5,699	5,190
Asset-based financing
Variable Interest Entity
Total involvement with SPE assets	51,393	53,168
Consolidated VIE / SPE assets	672	733
Significant unconsolidated VIE assets	50,721	52,435
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	15,412	16,553
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	599	475
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	5,016	4,915
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	21,027	21,943
Municipal securities tender option bond trusts (TOBs)
Variable Interest Entity
Total involvement with SPE assets	6,777	7,070
Consolidated VIE / SPE assets	2,178	2,843
Significant unconsolidated VIE assets	4,599	4,227
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	13	40
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	3,063	2,842
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	3,076	2,882
Municipal investments
Variable Interest Entity
Total involvement with SPE assets	17,830	17,679
Consolidated VIE / SPE assets	11	14
Significant unconsolidated VIE assets	17,819	17,665
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	2,627	2,441
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	3,855	3,578
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	2,345	2,580
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	8,827	8,599
Client intermediation
Variable Interest Entity
Total involvement with SPE assets	2,664	515
Consolidated VIE / SPE assets	1,131	371
Significant unconsolidated VIE assets	1,533	144
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	782	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	491	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	6	3
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	1,279	52
Investment funds
Variable Interest Entity
Total involvement with SPE assets	2,058	2,788
Consolidated VIE / SPE assets	762	767
Significant unconsolidated VIE assets	1,296	2,021
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	28	32
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	8	120
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	15	27
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	2	3
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	53	182
Other
Variable Interest Entity
Total involvement with SPE assets	943	1,429
Consolidated VIE / SPE assets	33	607
Significant unconsolidated VIE assets	910	822
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	133	116
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	9	11
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	38	58
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	47	43
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	227	228
Mortgage-backed securities
Funded and Unfunded Exposure
Outstanding balance of mortgage loans securitized	$ 9,000	$ 10,000

SECURITIZATIONS AND VARIABLE106

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Funding Commitments (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	$ 10,968	$ 10,422
Liquidity facilities
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	3,063	2,847
Liquidity facilities | Asset-based financing
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	5
Liquidity facilities | Municipal securities tender option bond trusts (TOBs)
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	3,063	2,842
Liquidity facilities | Municipal investments
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities | Client intermediation
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities | Investment funds
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities | Other
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Loan / equity commitments
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	7,905	7,575
Loan / equity commitments | Asset-based financing
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	5,016	4,910
Loan / equity commitments | Municipal securities tender option bond trusts (TOBs)
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Loan / equity commitments | Municipal investments
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	2,345	2,580
Loan / equity commitments | Client intermediation
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	491	0
Loan / equity commitments | Investment funds
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	15	27
Loan / equity commitments | Other
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	$ 38	$ 58

SECURITIZATIONS AND VARIABLE107

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Carrying Amounts and Classifications of Consolidated Assets (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Variable Interest Entity
Cash	$ 22,604	$ 23,043	$ 23,419	$ 20,900
Trading account assets	258,907	243,925
Investments	354,674	353,304
Total loans, net of allowance	640,817	612,309
Other	130,312	128,008
Total assets	1,889,133	1,792,077
Significant unconsolidated VIE assets
Variable Interest Entity
Cash	100	100
Trading account assets	8,600	8,000
Investments	4,700	4,400
Total loans, net of allowance	18,200	18,800
Other	500	1,500
Total assets	$ 32,100	$ 32,800

SECURITIZATIONS AND VARIABLE108

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Credit Card Securitizations (Details) $ in Billions	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)trust	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
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	$ 28		$ 28		$ 22.7
Retained by Citigroup as trust-issued securities	9.2		9.2		7.4
Retained by Citigroup via non-certificated interests	12.5		12.5		20.6
Total ownership interests in principal amount of trust credit card receivables	49.7		49.7		$ 50.7
Credit card securitizations
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	2.2	$ 0	9.8	$ 0
Pay down of maturing notes	$ (1.8)	$ (2.8)	$ (4.6)	$ (6.3)

SECURITIZATIONS AND VARIABLE109

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Funding, Liquidity Facilities and Subordinated Interests (Details) - USD ($) $ in Billions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Citibank Credit Card Master Trust (Master Trust)
Funding, Liquidity Facilities and Subordinated Interests
Weighted average maturity of term notes	2 years 9 months 30 days	2 years 6 months 25 days
Term notes issued to third parties	$ 27	$ 21.7
Term notes retained by Citigroup affiliates	7.3	5.5
Total Master Trust liabilities	$ 34.3	$ 27.2
Citibank OMNI Master Trust (Omni Trust)
Funding, Liquidity Facilities and Subordinated Interests
Weighted average maturity of term notes	1 year 1 month	1 year 11 months
Term notes issued to third parties	$ 1	$ 1
Term notes retained by Citigroup affiliates	1.9	1.9
Total Master Trust liabilities	$ 2.9	$ 2.9

SECURITIZATIONS AND VARIABLE110

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Mortgage Securitizations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Mortgage securitizations - U.S. agency sponsored
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	$ 11,700	$ 11,700	$ 25,900	$ 32,500
Contractual servicing fees received	100	$ 100	200	$ 300
Sensitivity analysis of fair value of interests continued to be held by transferor
Carrying value of retained interests	1,529		1,529		$ 2,258
Carrying value of retained interests, impact of 10% adverse change in discount rate	(45)		(45)		(71)
Carrying value of retained interests, impact of 20% adverse change in discount rate	(87)		(87)		(138)
Carrying value of retained interests, impact of 10% adverse change in constant prepayment rate	(42)		(42)		(80)
Carrying value of retained interests, impact of 20% adverse change in constant prepayment rate	$ (87)		$ (87)		$ (160)
Mortgage securitizations - U.S. agency sponsored | 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 (as a percent)	2.00%	1.50%	2.00%	0.80%
Constant prepayment rate (as a percent)	6.60%	7.70%	3.80%	7.70%
Weighted average life (in years)	2 years 6 months	2 years	2 years 6 months	6 months
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)			0.00%		0.70%
Constant prepayment rate (as a percent)			7.40%		6.80%
Weighted average life (in years)			4 months 24 days		2 months 12 days
Mortgage securitizations - U.S. agency sponsored | 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 (as a percent)	13.20%	13.00%	19.90%	13.00%
Constant prepayment rate (as a percent)	31.60%	30.90%	31.60%	30.90%
Weighted average life (in years)	10 years 6 months	9 years 9 months 18 days	14 years 6 months	17 years 6 months
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)			82.40%		28.20%
Constant prepayment rate (as a percent)			31.60%		22.80%
Weighted average life (in years)			28 years		28 years 9 months 18 days
Mortgage securitizations - U.S. agency sponsored | Weighted Average
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate (as a percent)	8.50%	10.00%	9.10%	9.10%
Constant prepayment rate (as a percent)	10.60%	13.70%	9.60%	12.80%
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)			7.90%		9.00%
Constant prepayment rate (as a percent)			12.30%		10.20%
Mortgage securitizations - Non-agency-sponsored
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	$ 4,100	$ 1,400	$ 6,900	$ 8,000
Contractual servicing fees received	$ 0	$ 0	$ 0	$ 0
Senior interests
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate (as a percent)	0.00%	0.00%	0.00%	0.00%
Constant prepayment rate (as a percent)	0.00%	0.00%	0.00%	0.00%
Anticipated net credit losses (as a percent)		0.00%	0.00%	0.00%
Sensitivity analysis of fair value of interests continued to be held by transferor
Carrying value of retained interests	$ 156		$ 156		$ 26
Carrying value of retained interests, impact of 10% adverse change in discount rate	(3)		(3)		(7)
Carrying value of retained interests, impact of 20% adverse change in discount rate	(6)		(6)		(14)
Carrying value of retained interests, impact of 10% adverse change in constant prepayment rate	(1)		(1)		(2)
Carrying value of retained interests, impact of 20% adverse change in constant prepayment rate	(2)		(2)		(3)
Carrying value of retained interests, impact of 10% adverse change in anticipated net credit losses	(4)		(4)		(7)
Carrying value of retained interests, impact of 20% adverse change in anticipated net credit losses	$ (8)		$ (8)		$ (14)
Senior interests | Low end of range
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)			0.00%		0.00%
Constant prepayment rate (as a percent)			8.90%		4.20%
Anticipated net credit losses (as a percent)			0.30%		0.50%
Weighted average life (in years)			5 years 2 months 12 days		5 years
Senior interests | High end of range
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)			5.10%		8.10%
Constant prepayment rate (as a percent)			13.90%		14.70%
Anticipated net credit losses (as a percent)			50.20%		85.60%
Weighted average life (in years)			15 years 1 month 6 days		8 years 6 months
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 (as a percent)	0.00%	0.00%	0.00%	0.00%
Constant prepayment rate (as a percent)	0.00%	0.00%	0.00%	0.00%
Anticipated net credit losses (as a percent)	0.00%	0.00%	0.00%	0.00%
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)			1.00%		2.10%
Constant prepayment rate (as a percent)			12.90%		11.00%
Anticipated net credit losses (as a percent)			12.20%		31.40%
Subordinated interests
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate (as a percent)	0.00%	0.00%	0.00%	0.00%
Constant prepayment rate (as a percent)	0.00%	0.00%	0.00%	0.00%
Anticipated net credit losses (as a percent)	0.00%	0.00%	0.00%	0.00%
Sensitivity analysis of fair value of interests continued to be held by transferor
Carrying value of retained interests	$ 189		$ 189		$ 161
Carrying value of retained interests, impact of 10% adverse change in discount rate	(4)		(4)		(8)
Carrying value of retained interests, impact of 20% adverse change in discount rate	(8)		(8)		(16)
Carrying value of retained interests, impact of 10% adverse change in constant prepayment rate	(1)		(1)		(4)
Carrying value of retained interests, impact of 20% adverse change in constant prepayment rate	(3)		(3)		(8)
Carrying value of retained interests, impact of 10% adverse change in anticipated net credit losses	(1)		(1)		(1)
Carrying value of retained interests, impact of 20% adverse change in anticipated net credit losses	$ (1)		$ (1)		$ (2)
Subordinated interests | Low end of range
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)			4.80%		5.10%
Constant prepayment rate (as a percent)			0.50%		0.50%
Anticipated net credit losses (as a percent)			35.10%		8.00%
Weighted average life (in years)			4 months 24 days		1 year 2 months 12 days
Subordinated interests | High end of range
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)			33.90%		26.40%
Constant prepayment rate (as a percent)			13.10%		37.50%
Anticipated net credit losses (as a percent)			52.10%		63.70%
Weighted average life (in years)			18 years 9 months 18 days		12 years 1 month 6 days
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 (as a percent)	0.00%	0.00%	0.00%	0.00%
Constant prepayment rate (as a percent)	0.00%	0.00%	0.00%	0.00%
Anticipated net credit losses (as a percent)	0.00%	0.00%	0.00%	0.00%
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)			9.70%		13.10%
Constant prepayment rate (as a percent)			7.00%		10.80%
Anticipated net credit losses (as a percent)			43.20%		48.30%
Personal Loan
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations				$ 500
Citicorp | Mortgage securitizations - U.S. agency sponsored
Cash Flows Between Transferor and Transferee
Gains recognized on the securitization	$ 14	$ 36	$ 61	81
Citicorp | Mortgage securitizations - Non-agency-sponsored
Cash Flows Between Transferor and Transferee
Gains recognized on the securitization	$ 29	$ 37	$ 75	$ 65

SECURITIZATIONS AND VARIABLE111

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Mortgage Servicing Rights (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Capitalized MSRs
Balance, at beginning of period			$ 1,564
Balance, as of September 30	$ 553		553
Mortgage servicing rights
Classification of Securitizations
Fair value of capitalized mortgage servicing rights	553	$ 1,300	553	$ 1,300
Principal amount of loans and other financial instruments	68,000	173,000	68,000	173,000
Capitalized MSRs
Balance, at beginning of period	560	1,324	1,564	1,781
Originations	19	43	75	111
Changes in fair value of MSRs due to changes in inputs and assumptions	(6)	13	50	(349)
Other changes	(20)	(78)	(90)	(255)
Sale of MSRs	0	(32)	(1,046)	(18)
Balance, as of September 30	553	1,270	553	1,270
MSR fees
Servicing fees	65	117	236	371
Late fees	2	3	8	11
Ancillary fees	3	4	11	13
Total MSR fees	70	124	255	395
Mortgage securitizations - Non-agency-sponsored
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest	75		75		$ 126
Original par value of re-securitizations deals in which the entity holds a retained interest	954		954		1,300
U.S. government-sponsored agency guaranteed
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest	2,000		2,000		2,300
Securities transferred to re-securitization entities	9,900	$ 7,100	20,000	$ 21,300
Market value of retained interest related to re-securitization transaction	713		713		741
Original fair value of re-securitizations deals in which the entity holds a retained interest	$ 67,600		$ 67,600		$ 71,800

SECURITIZATIONS AND VARIABLE112

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Asset-Backed Commercial Paper Conduits (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Classification of Other Securitization Details
Commercial paper	$ 10,033,000,000	$ 9,989,000,000
Citi-administered asset-backed commercial paper conduits (ABCP)
Classification of Other Securitization Details
Purchased assets outstanding under conduits	19,300,000,000	19,700,000,000
Incremental funding commitments with clients	$ 14,300,000,000	$ 12,800,000,000
Weighted average life of commercial paper issued by conduits	53 days	55 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	$ 9,300,000,000	$ 9,700,000,000

SECURITIZATIONS AND VARIABLE113

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Collateralized Debt and Loan Obligations (Details) - Collateralized loan obligations (CLOs) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Variable Interest Entity
Proceeds from new securitizations	$ 1,100	$ 1,800	$ 2,500	$ 3,800
Carrying value of retained interests	3,883		3,883		$ 4,261
Carrying value of retained interests, impact of 10% adverse change in discount rate	(25)		(25)		(30)
Carrying value of retained interests, impact of 20% adverse change in discount rate	$ (51)		$ (51)		$ (62)
Minimum
Variable Interest Entity
Discount rate (as a percent)			1.10%		1.30%
Maximum
Variable Interest Entity
Discount rate (as a percent)			1.60%		1.70%

SECURITIZATIONS AND VARIABLE114

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Asset Based Financing (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Variable Interest Entity
Total unconsolidated VIE assets	$ 232,508	$ 325,531
Maximum exposure to unconsolidated VIEs	43,096	43,354
Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	50,721	52,435
Maximum exposure to unconsolidated VIEs	21,027	21,943
Commercial and other real estate | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	8,971	8,784
Maximum exposure to unconsolidated VIEs	3,068	2,368
Corporate loans | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	2,763	4,051
Maximum exposure to unconsolidated VIEs	1,706	2,684
Hedge funds and equities | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	499	370
Maximum exposure to unconsolidated VIEs	59	54
Airplanes, ships and other assets | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	38,488	39,230
Maximum exposure to unconsolidated VIEs	$ 16,194	$ 16,837

SECURITIZATIONS AND VARIABLE115

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Municipal Securities Tender Option Bond Trusts (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Client intermediation
Variable Interest Entity
Proceeds from new securitizations	$ 200	$ 500	$ 900	$ 1,900
Municipal securities tender option bond trusts (TOBs)
Variable Interest Entity
Municipal bonds owned by trusts, that have credit guarantee provided by the Company	56		56		$ 82
Liquidity agreements, customer TOB trust	3,100		3,100		2,900
Notional amount of offsetting reimbursement agreements	2,000		2,000		2,100
Liquidity agreements, other trusts	$ 6,100		$ 6,100		$ 7,400
Municipal securities tender option bond trusts (TOBs) | Maximum
Variable Interest Entity
The threshold ownership percentage on Residual value of customers TOBs for which the reimbursement agreement applied			25.00%

DERIVATIVES ACTIVITIES - Deriva

DERIVATIVES ACTIVITIES - Derivative Notionals (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Net Investment Hedging
Derivatives
Derivative notionals	$ 63,000,000	$ 1,825,000,000
Hedging instruments under ASC 815
Derivatives
Derivative notionals	270,947,000,000	227,616,000,000
Hedging instruments under ASC 815 | Interest rate contracts
Derivatives
Derivative notionals	186,553,000,000	151,428,000,000
Hedging instruments under ASC 815 | Interest rate swaps
Derivatives
Derivative notionals	186,553,000,000	151,331,000,000
Hedging instruments under ASC 815 | Interest rate futures and forwards
Derivatives
Derivative notionals	0	97,000,000
Hedging instruments under ASC 815 | Interest rate contract options | Written or Sold
Derivatives
Derivative notionals	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	84,255,000,000	76,006,000,000
Hedging instruments under ASC 815 | Foreign exchange swaps
Derivatives
Derivative notionals	35,431,000,000	19,042,000,000
Hedging instruments under ASC 815 | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	38,100,000,000	56,964,000,000
Hedging instruments under ASC 815 | Foreign exchange contract options | Written or Sold
Derivatives
Derivative notionals	4,027,000,000	0
Hedging instruments under ASC 815 | Foreign exchange contract options | Purchased
Derivatives
Derivative notionals	6,697,000,000	0
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	139,000,000	182,000,000
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	139,000,000	182,000,000
Hedging instruments under ASC 815 | Commodity and other contracts | Written or Sold
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Commodity and other contracts | 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	52,139,112,000,000	45,753,242,000,000
Other derivative instruments, Trading derivatives | Interest rate contracts
Derivatives
Derivative notionals	34,446,912,000,000	31,699,124,000,000
Other derivative instruments, Trading derivatives | Interest rate swaps
Derivatives
Derivative notionals	20,878,378,000,000	19,145,250,000,000
Other derivative instruments, Trading derivatives | Interest rate futures and forwards
Derivatives
Derivative notionals	6,926,108,000,000	6,864,276,000,000
Other derivative instruments, Trading derivatives | Interest rate contract options | Written or Sold
Derivatives
Derivative notionals	3,446,771,000,000	2,921,070,000,000
Other derivative instruments, Trading derivatives | Interest rate contract options | Purchased
Derivatives
Derivative notionals	3,195,655,000,000	2,768,528,000,000
Other derivative instruments, Trading derivatives | Foreign exchange contracts
Derivatives
Derivative notionals	14,503,681,000,000	11,153,563,000,000
Other derivative instruments, Trading derivatives | Foreign exchange swaps
Derivatives
Derivative notionals	6,870,504,000,000	5,492,145,000,000
Other derivative instruments, Trading derivatives | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	4,658,973,000,000	3,251,132,000,000
Other derivative instruments, Trading derivatives | Foreign exchange contract options | Written or Sold
Derivatives
Derivative notionals	1,466,308,000,000	1,194,325,000,000
Other derivative instruments, Trading derivatives | Foreign exchange contract options | Purchased
Derivatives
Derivative notionals	1,507,896,000,000	1,215,961,000,000
Other derivative instruments, Trading derivatives | Equity contracts
Derivatives
Derivative notionals	1,023,929,000,000	800,572,000,000
Other derivative instruments, Trading derivatives | Equity swaps
Derivatives
Derivative notionals	219,056,000,000	192,366,000,000
Other derivative instruments, Trading derivatives | Equity futures and forwards
Derivatives
Derivative notionals	57,541,000,000	37,557,000,000
Other derivative instruments, Trading derivatives | Equity contract options | Written or Sold
Derivatives
Derivative notionals	410,746,000,000	304,579,000,000
Other derivative instruments, Trading derivatives | Equity contract options | Purchased
Derivatives
Derivative notionals	336,586,000,000	266,070,000,000
Other derivative instruments, Trading derivatives | Commodity and other contracts
Derivatives
Derivative notionals	391,248,000,000	357,560,000,000
Other derivative instruments, Trading derivatives | Commodity and other swaps
Derivatives
Derivative notionals	81,208,000,000	70,774,000,000
Other derivative instruments, Trading derivatives | Commodity and other futures and forwards
Derivatives
Derivative notionals	158,757,000,000	142,530,000,000
Other derivative instruments, Trading derivatives | Commodity and other contracts | Written or Sold
Derivatives
Derivative notionals	76,663,000,000	74,627,000,000
Other derivative instruments, Trading derivatives | Commodity and other contracts | Purchased
Derivatives
Derivative notionals	74,620,000,000	69,629,000,000
Other derivative instruments, Trading derivatives | Credit derivatives
Derivatives
Derivative notionals	1,773,342,000,000	1,742,423,000,000
Other derivative instruments, Trading derivatives | Credit derivatives | Written or Sold
Derivatives
Derivative notionals	872,476,000,000	859,420,000,000
Other derivative instruments, Trading derivatives | Credit derivatives | Purchased
Derivatives
Derivative notionals	900,866,000,000	883,003,000,000
Other derivative instruments, Management hedges
Derivatives
Derivative notionals	104,211,000,000	135,802,000,000
Other derivative instruments, Management hedges | Interest rate contracts
Derivatives
Derivative notionals	58,707,000,000	90,237,000,000
Other derivative instruments, Management hedges | Interest rate swaps
Derivatives
Derivative notionals	38,964,000,000	47,324,000,000
Other derivative instruments, Management hedges | Interest rate futures and forwards
Derivatives
Derivative notionals	13,504,000,000	30,834,000,000
Other derivative instruments, Management hedges | Interest rate contract options | Written or Sold
Derivatives
Derivative notionals	2,659,000,000	4,759,000,000
Other derivative instruments, Management hedges | Interest rate contract options | Purchased
Derivatives
Derivative notionals	3,580,000,000	7,320,000,000
Other derivative instruments, Management hedges | Foreign exchange contracts
Derivatives
Derivative notionals	32,205,000,000	26,095,000,000
Other derivative instruments, Management hedges | Foreign exchange swaps
Derivatives
Derivative notionals	27,052,000,000	22,676,000,000
Other derivative instruments, Management hedges | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	5,153,000,000	3,419,000,000
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 contracts | Written or Sold
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other contracts | Purchased
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Credit derivatives
Derivatives
Derivative notionals	13,299,000,000	19,470,000,000
Other derivative instruments, Management hedges | Credit derivatives | Written or Sold
Derivatives
Derivative notionals	98,000,000	0
Other derivative instruments, Management hedges | Credit derivatives | Purchased
Derivatives
Derivative notionals	$ 13,201,000,000	$ 19,470,000,000

DERIVATIVES ACTIVITIES - Der117

DERIVATIVES ACTIVITIES - Derivative Mark-to-Market (MTM) Receivables/Payables Narrative (Details) - Rule Changes Adopted by Clearing Organizations $ in Billions	Sep. 30, 2017USD ($)
Derivatives
Reduction of derivative assets	$ 100
Reduction of derivative liabilities	$ 100

DERIVATIVES ACTIVITIES - Der118

DERIVATIVES ACTIVITIES - Derivative Mark-to-Market (MTM) Receivables/Payables (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting of cash collateral received	$ (37,876)	$ (45,912)
Less: Netting of cash collateral paid	(32,390)	(49,811)
Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Cash collateral received, gross	17	61
Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	405,239	617,477
Cash collateral paid, net of amount used to offset derivative liabilities	13,991	11,188
Less: Netting agreements to assets	(325,424)	(519,000)
Less: Netting of cash collateral received	(37,876)	(45,912)
Total trading account derivatives, assets	55,930	63,753
Less: Cash collateral received	(861)	(819)
Less: Non-cash collateral received	(11,864)	(11,767)
Total Net receivables	43,205	51,167
Cash collateral paid, gross	46,381	60,999
Does not meet applicable offsetting guidance, assets	5,000	7,000
Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to assets	(301,000)	(383,000)
Less: Netting agreements to liabilities		(383,000)
Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to assets	(15,000)	(128,000)
Less: Netting agreements to liabilities		(128,000)
Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to assets	(9,000)	(8,000)
Less: Netting agreements to liabilities		(8,000)
Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	393,830	609,507
Cash collateral received, net of amount used to offset derivative assets	15,848	15,731
Less: Netting agreements to liabilities	(325,424)	(519,000)
Less: Netting of cash collateral paid	(32,390)	(49,811)
Total derivative liabilities	51,864	56,427
Less: Cash collateral paid	(61)	(19)
Less: Non-cash collateral paid	(9,798)	(5,883)
Total Net payables	42,005	50,525
Cash collateral received, gross	53,724	61,643
Does not meet applicable offsetting guidance, liabilities	6,000	9,000
Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to liabilities	(301,000)
Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to liabilities	(15,000)
Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to liabilities	(9,000)
Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	2,250	3,392
Cash collateral paid, net of amount used to offset derivative liabilities	0	8
Less: Netting agreements to assets	0	0
Less: Netting of cash collateral received	(1,005)	(1,345)
Total trading account derivatives, assets	1,245	2,055
Less: Cash collateral received	0	0
Less: Non-cash collateral received	(294)	(530)
Total Net receivables	951	1,525
Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	717	1,551
Cash collateral received, net of amount used to offset derivative assets	9	1
Less: Netting agreements to liabilities	0	0
Less: Netting of cash collateral received	(17)	(53)
Less: Netting of cash collateral paid	(17)	(53)
Total derivative liabilities	709	1,499
Less: Cash collateral paid	0	0
Less: Non-cash collateral paid	0	0
Total Net payables	709	1,499
Cash collateral received, gross	1,014	1,346
Derivative instruments designated as ASC 815 hedges | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,405	6,740
Derivative instruments designated as ASC 815 hedges | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	812	2,718
Derivative instruments designated as ASC 815 hedges | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	2,097	2,721
Derivative instruments designated as ASC 815 hedges | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	246	749
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	469	4,246
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	440	716
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	29	3,530
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	136	2,325
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	107	171
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	29	2,154
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,326	1,974
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,291	1,927
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	35	47
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	99	104
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	30	22
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	69	82
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	936	2,494
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	936	2,494
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	676	393
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	676	393
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	771	747
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	771	747
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	147	645
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	147	645
Derivatives instruments not designated as ASC 815 hedges | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	403,834	610,737
Derivatives instruments not designated as ASC 815 hedges | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	393,018	606,789
Derivatives instruments not designated as ASC 815 hedges | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	153	671
Derivatives instruments not designated as ASC 815 hedges | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	471	802
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	207,513	365,079
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	200,554	244,072
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	6,843	120,920
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	116	87
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	187,613	352,436
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	179,000	221,534
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	8,520	130,855
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	93	47
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	108	465
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	35	225
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	73	240
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	106	354
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	1	5
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	105	349
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	133,637	183,168
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	130,399	182,659
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	3,180	482
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	58	27
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	132,460	187,368
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	129,096	186,867
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	3,312	470
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	52	31
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	60
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	60
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	27,284	24,110
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	18,736	15,625
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	16	1
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	8,532	8,484
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	32,516	26,516
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	24,317	19,119
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	20	21
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	8,179	7,376
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	12,189	13,765
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	11,444	13,046
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	745	719
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	15,244	15,032
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	14,541	14,234
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	703	798
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	23,211	24,615
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts assets | Purchased
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	5,076	8,871
Derivative payables		16,722
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts assets | Sold
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	18,180	15,744
Derivative payables		8,715
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	15,169	19,033
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	8,042	5,582
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	25,185	25,437
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts liabilities | Purchased
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	20,616
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts liabilities | Sold
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	4,934
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	15,592	19,563
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	9,593	5,874
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	45	206
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	23	159
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	22	47
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	365	388
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	68	78
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	$ 297	$ 310

DERIVATIVES ACTIVITIES - Gains

DERIVATIVES ACTIVITIES - Gains (Losses) Included in Other Revenue (Details) - Other revenue - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	$ (118)	$ (416)	$ (470)	$ (936)
Interest rate contracts
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	(9)	(28)	(44)	(2)
Foreign exchange contracts
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	0	11	26	26
Credit derivatives
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	$ (109)	$ (399)	$ (452)	$ (960)

DERIVATIVES ACTIVITIES - Fair V

DERIVATIVES ACTIVITIES - Fair Value Hedges (Details) - Other revenue - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	$ (371)	$ (1,109)	$ (1,393)	$ 768
Gain (loss) on the hedged item in designated and qualifying fair value hedges	345	1,165	1,464	(650)
Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges	(22)	(14)	1	(5)
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	(4)	70	70	123
Interest rate contracts
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	(194)	(450)	(570)	2,747
Gain (loss) on the hedged item in designated and qualifying fair value hedges	189	442	532	(2,701)
Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges	(5)	(11)	(31)	48
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	0	3	(7)	(2)
Foreign exchange contracts
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	(166)	(602)	(803)	(2,360)
Gain (loss) on the hedged item in designated and qualifying fair value hedges	144	664	910	2,425
Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges	(17)	(3)	32	(53)
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	(5)	65	75	118
Commodity and other contracts
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	(11)	(57)	(20)	381
Gain (loss) on the hedged item in designated and qualifying fair value hedges	12	59	22	(374)
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	$ 1	$ 2	$ 2	$ 7

DERIVATIVES ACTIVITIES - Cash F

DERIVATIVES ACTIVITIES - Cash Flow Hedges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Pretax change in accumulated other comprehensive income (loss)
Cash flow hedges expected to be reclassified within 12 months			$ (277)
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	$ (43)	$ (216)	$ 96	$ 422
Effective portion of cash flow hedges reclassified from AOCI to earnings	(55)	(85)	(102)	(185)
Interest rate contracts | Cash flow hedging
Pretax change in accumulated other comprehensive income (loss)
Effective portion of cash flow hedges included in AOCI	(36)	(187)	103	448
Effective portion of cash flow hedges reclassified from AOCI to earnings	(48)	(39)	(94)	(96)
Foreign exchange contracts | Cash flow hedging
Pretax change in accumulated other comprehensive income (loss)
Effective portion of cash flow hedges included in AOCI	(7)	(29)	(7)	(26)
Effective portion of cash flow hedges reclassified from AOCI to earnings	$ (7)	$ (46)	$ (8)	$ (89)

DERIVATIVES ACTIVITIES - Net In

DERIVATIVES ACTIVITIES - Net Investment Hedges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net Investment Hedging
Derivative gain (losses)
Gain (loss) recognized in OCI, effective portion, net	$ (245)	$ (371)	$ (1,993)	$ (1,791)

DERIVATIVES ACTIVITIES - Credit

DERIVATIVES ACTIVITIES - Credit Derivatives (Details) $ in Millions	9 Months Ended
	Sep. 30, 2017USD ($)agency	Dec. 31, 2016USD ($)
Credit Risk Derivatives
Fair values, Receivable	$ 23,256	$ 24,821
Fair values, Payable	25,550	25,825
Notionals, Protection purchased	914,067	902,473
Notionals, Protection sold	872,574	859,420
Fair value of derivative in liability position	28,000	26,000
Fair value of collateral already posted	$ 25,000	26,000
Number of rating agencies | agency	3
Additional collateral to be posted	$ 1,200
Collateral to be segregated	300
Aggregate cash obligations and collateral requirements	1,500
Purchased
Credit Risk Derivatives
Fair values, Receivable	5,076	9,077
Fair values, Payable	20,616	17,110
Sold
Credit Risk Derivatives
Fair values, Receivable	18,180	15,744
Fair values, Payable	4,934	8,715
Within 1 year
Credit Risk Derivatives
Fair values, Receivable	2,520	4,113
Fair values, Payable	3,225	4,841
Notionals, Protection purchased	279,201	293,059
Notionals, Protection sold	267,863	287,262
From 1 to 5 years
Credit Risk Derivatives
Fair values, Receivable	17,459	17,735
Fair values, Payable	18,823	17,986
Notionals, Protection purchased	547,675	551,155
Notionals, Protection sold	522,437	523,371
After 5 years
Credit Risk Derivatives
Fair values, Receivable	3,277	2,973
Fair values, Payable	3,502	2,998
Notionals, Protection purchased	87,191	58,259
Notionals, Protection sold	82,274	48,787
Investment grade
Credit Risk Derivatives
Fair values, Receivable	13,045	9,605
Fair values, Payable	13,758	9,995
Notionals, Protection purchased	696,474	675,138
Notionals, Protection sold	665,764	648,247
Non-investment grade
Credit Risk Derivatives
Fair values, Receivable	10,211	15,216
Fair values, Payable	11,792	15,830
Notionals, Protection purchased	217,593	227,335
Notionals, Protection sold	206,810	211,173
Credit default swaps and options
Credit Risk Derivatives
Fair values, Receivable	23,013	24,502
Fair values, Payable	24,365	24,631
Notionals, Protection purchased	890,913	883,719
Notionals, Protection sold	862,753	852,900
Total return swaps and other
Credit Risk Derivatives
Fair values, Receivable	243	319
Fair values, Payable	1,185	1,194
Notionals, Protection purchased	23,154	18,754
Notionals, Protection sold	9,821	6,520
Banks
Credit Risk Derivatives
Fair values, Receivable	9,114	11,895
Fair values, Payable	8,454	10,930
Notionals, Protection purchased	320,482	407,992
Notionals, Protection sold	338,723	414,720
Broker-dealers
Credit Risk Derivatives
Fair values, Receivable	2,882	3,536
Fair values, Payable	2,805	3,952
Notionals, Protection purchased	89,352	115,013
Notionals, Protection sold	100,408	119,810
Non-financial
Credit Risk Derivatives
Fair values, Receivable	28	82
Fair values, Payable	93	99
Notionals, Protection purchased	2,154	4,014
Notionals, Protection sold	1,501	2,061
Insurance and other financial institutions
Credit Risk Derivatives
Fair values, Receivable	11,232	9,308
Fair values, Payable	14,198	10,844
Notionals, Protection purchased	502,079	375,454
Notionals, Protection sold	431,942	$ 322,829
Interest rate swaps
Credit Risk Derivatives
Cash proceeds received for assets derecognized	2,400
Fair value of derecognized assets	2,400
Fair value gross derivative assets	28
Trading derivatives, liability	$ 47

FAIR VALUE MEASUREMENT - Market

FAIR VALUE MEASUREMENT - Market Valuation Adjustments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Credit and funding valuation adjustments contra-liability (contra-asset)
Counterparty CVA	$ (1,114)		$ (1,114)		$ (1,488)
Asset FVA	(462)		(462)		(536)
Citigroup (own-credit) CVA	318		318		459
Liability FVA	51		51		62
Total CVA—derivative instruments	(1,207)		(1,207)		$ (1,503)
Credit, Funding and Debt Valuation Adjustments Gain (Loss) [Abstract]
Counterparty CVA	27	$ 112	197	$ 19
Asset FVA	(5)	37	74	(59)
Own-credit CVA	(2)	(60)	(127)	65
Liability FVA	(16)	(59)	(10)	(11)
Total CVA—derivative instruments	4	30	134	14
DVA related to own FVO liabilities	(195)	(319)	(422)	8
Total CVA and DVA	$ (191)	$ (289)	$ (288)	$ 22

FAIR VALUE MEASUREMENT - Items

FAIR VALUE MEASUREMENT - Items Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell, Netting	$ (68,282)	$ (68,282)	$ (44,811)
Trading account assets	258,907	258,907	243,925
Netting of cash collateral received	(37,876)	(37,876)	(45,912)
Investments	354,674	354,674	353,304
Loans	4,308	4,308	3,486
Mortgage servicing rights	553	553	1,564
Liabilities, Fair Value Disclosure [Abstract]
Federal funds purchased and securities loaned or sold under agreements to repurchase, Netting	(68,282)	(68,282)	(44,811)
Netting of cash collateral paid	(32,390)	(32,390)	(49,811)
Assets transferred from Level 1 to Level 2	600	3,600	2,600
Assets transferred from Level 2 to Level 1	900	3,100	4,000
Liabilities transferred from Level 2 to Level 1	100	200	400
Liabilities transferred from Level 1 to Level 2	200	300	300
Investments measured at net asset value excluded from Level 3	405	405	408
Accounting Standards Update 2015-07
Liabilities, Fair Value Disclosure [Abstract]
Investments measured at net asset value excluded from Level 3	400	400	400
Recurring
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	206,615	206,615	173,890
Federal funds sold and securities borrowed or purchased under agreements to resell, Netting	(50,283)	(50,283)	(40,686)
Federal funds sold and securities borrowed or purchased under agreements to resell	156,332	156,332	133,204
Investments	296,210	296,210	300,790
Loans	4,308	4,308	3,486
Mortgage servicing rights	553	553	1,564
Assets before netting	1,151,322	1,151,322	1,305,641
Netting, Assets, total of netting agreements and cash collateral received	(414,588)	(414,588)	(606,943)
Total assets	736,734	736,734	698,698
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	1,497	1,497	1,212
Federal funds purchased and securities loaned or sold under agreements to repurchase, Gross	95,608	95,608	74,349
Federal funds purchased and securities loaned or sold under agreements to repurchase, Netting	(50,283)	(50,283)	(40,686)
Federal funds purchased and securities loaned or sold under agreements to repurchase	45,325	45,325	33,663
Securities sold, not yet purchased	83,921	83,921	80,790
Trading liabilities	86,956	86,956	82,618
Short-term borrowings	4,827	4,827	2,700
Long-term debt	30,826	30,826	26,254
Total liabilities, Gross	644,553	644,553	823,220
Total liabilities, Netting	(408,114)	(408,114)	(609,550)
Total liabilities	236,439	236,439	213,670
Recurring | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	393,830	393,830	609,507
Cash collateral received	15,848	15,848	15,731
Total trading derivatives and cash collateral, liability	409,678	409,678	625,238
Netting agreements	(325,424)	(325,424)	(519,000)
Netting of cash collateral paid	(32,390)	(32,390)	(49,811)
Netting, Liabilities, total of netting agreements and cash collateral received	(357,814)	(357,814)	(568,811)
Total derivative liabilities	51,864	51,864	56,427
Cash collateral received, gross	53,724	53,724	61,643
Recurring | Trading account liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	187,749	187,749	354,761
Recurring | Trading account liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	133,136	133,136	187,761
Recurring | Trading account liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	32,516	32,516	26,516
Recurring | Trading account liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	15,244	15,244	15,032
Recurring | Trading account liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	25,185	25,185	25,437
Recurring | Non-trading derivatives and other financial liabilities
Assets, Fair Value Disclosure [Abstract]
Netting of cash collateral received			(1,345)
Cash collateral paid, gross	17	17	61
Liabilities, Fair Value Disclosure [Abstract]
Cash collateral received	9	9	1
Netting of cash collateral paid	(17)	(17)	(53)
Netting, Liabilities, total of netting agreements and cash collateral received	(17)	(17)
Other liabilities, gross	15,152	15,152	10,848
Non-trading derivatives and other financial liabilities measured on a recurring basis, gross	15,161	15,161	10,849
Total other assets and cash collateral, gross	15,144	15,144	10,796
Cash collateral received, gross	1,014	1,014	1,346
Recurring | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	3,035	3,035	1,828
Recurring | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	22,300	22,300	22,894
Investments	42,314	42,314	38,405
Recurring | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	880	880	690
Investments	2,992	2,992	3,910
Recurring | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,173	1,173	1,206
Investments	344	344	358
Recurring | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	24,353	24,353	24,790
Investments	45,650	45,650	42,673
Recurring | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	25,397	25,397	21,180
Investments	118,326	118,326	123,671
Recurring | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2,699	2,699	4,076
Investments	9,190	9,190	10,120
Recurring | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	64,123	64,123	49,696
Investments	100,747	100,747	98,148
Recurring | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	15,562	15,562	14,947
Investments	15,459	15,459	17,124
Recurring | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	55,604	55,604	50,443
Investments	304	304	391
Recurring | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	3,051	3,051	2,760
Investments	5,291	5,291	6,794
Recurring | Other
Assets, Fair Value Disclosure [Abstract]
Trading account assets	12,188	12,188	12,280
Investments	348	348	503
Recurring | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	895	895	1,366
Recurring | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	202,977	202,977	180,172
Recurring | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	405,239	405,239	617,477
Cash collateral paid	13,991	13,991	11,188
Trading derivative, asset, gross net cash collateral paid	419,230	419,230	628,665
Netting agreements	(325,424)	(325,424)	(519,000)
Netting of cash collateral received	(37,876)	(37,876)	(45,912)
Total trading derivatives, netting	(363,300)	(363,300)	(564,912)
Trading derivatives	55,930	55,930	63,753
Cash collateral paid, gross	46,381	46,381	60,999
Recurring | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	207,982	207,982	369,325
Recurring | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	134,573	134,573	185,662
Recurring | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	27,284	27,284	24,110
Recurring | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	12,189	12,189	13,765
Recurring | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	23,211	23,211	24,615
Recurring | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Netting of cash collateral received	(1,005)	(1,005)	(1,345)
Total trading derivatives, netting	(1,005)	(1,005)	(1,345)
Other assets, gross	21,429	21,429	17,066
Cash collateral paid, gross	0	0	8
Total other assets and cash collateral, gross	21,429	21,429	17,074
Other assets	20,424	20,424	15,729
Recurring | Level 1
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	0	0	0
Investments	168,583	168,583	170,495
Loans	0	0	0
Mortgage servicing rights	0	0	0
Assets before netting	$ 301,688	$ 301,688	$ 276,532
Total as a percentage of gross assets	26.50%	26.50%	21.40%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 0	$ 0	$ 0
Federal funds purchased and securities loaned or sold under agreements to repurchase, Gross	0	0	0
Securities sold, not yet purchased	73,549	73,549	67,429
Trading liabilities	73,549	73,549	67,429
Short-term borrowings	0	0	0
Long-term debt	0	0	0
Total liabilities, Gross	$ 90,433	$ 90,433	$ 79,290
Total as a percentage of gross liabilities	14.40%	14.40%	9.80%
Recurring | Level 1 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 2,450	$ 2,450	$ 2,561
Recurring | Level 1 | Trading account liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	118	118	107
Recurring | Level 1 | Trading account liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	50	50	13
Recurring | Level 1 | Trading account liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,116	2,116	2,245
Recurring | Level 1 | Trading account liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	166	166	196
Recurring | Level 1 | Trading account liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	0	0	0
Recurring | Level 1 | Non-trading derivatives and other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	14,434	14,434	9,300
Recurring | Level 1 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	0	0	0
Recurring | Level 1 | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0	0
Investments	0	0	0
Recurring | Level 1 | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0	0
Investments	0	0	0
Recurring | Level 1 | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0	0
Investments	0	0	0
Recurring | Level 1 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0	0
Investments	0	0	0
Recurring | Level 1 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	22,398	22,398	16,368
Investments	107,085	107,085	112,916
Recurring | Level 1 | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0	0
Investments	0	0	0
Recurring | Level 1 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	45,503	45,503	32,164
Investments	58,869	58,869	54,028
Recurring | Level 1 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	247	247	424
Investments	2,342	2,342	3,215
Recurring | Level 1 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	47,941	47,941	45,056
Investments	287	287	336
Recurring | Level 1 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0	0
Investments	0	0	0
Recurring | Level 1 | Other
Assets, Fair Value Disclosure [Abstract]
Trading account assets	3	3	0
Investments	0	0	0
Recurring | Level 1 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	0	0	0
Recurring | Level 1 | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	116,092	116,092	94,012
Recurring | Level 1 | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	2,579	2,579	2,725
Recurring | Level 1 | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	147	147	105
Recurring | Level 1 | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	42	42	53
Recurring | Level 1 | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	2,110	2,110	2,306
Recurring | Level 1 | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	280	280	261
Recurring | Level 1 | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	0	0	0
Recurring | Level 1 | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	14,434	14,434	9,300
Recurring | Level 2
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	205,951	205,951	172,394
Investments	124,202	124,202	126,434
Loans	3,764	3,764	2,918
Mortgage servicing rights	0	0	0
Assets before netting	$ 820,530	$ 820,530	$ 998,387
Total as a percentage of gross assets	72.10%	72.10%	77.10%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 1,197	$ 1,197	$ 919
Federal funds purchased and securities loaned or sold under agreements to repurchase, Gross	94,843	94,843	73,500
Securities sold, not yet purchased	9,688	9,688	12,184
Trading liabilities	12,723	12,723	14,011
Short-term borrowings	4,771	4,771	2,658
Long-term debt	19,505	19,505	16,510
Total liabilities, Gross	$ 515,660	$ 515,660	$ 705,579
Total as a percentage of gross liabilities	82.00%	82.00%	87.40%
Recurring | Level 2 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 381,905	$ 381,905	$ 596,441
Recurring | Level 2 | Trading account liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	185,681	185,681	351,766
Recurring | Level 2 | Trading account liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	132,666	132,666	187,328
Recurring | Level 2 | Trading account liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	27,984	27,984	22,119
Recurring | Level 2 | Trading account liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	12,428	12,428	12,386
Recurring | Level 2 | Trading account liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	23,146	23,146	22,842
Recurring | Level 2 | Non-trading derivatives and other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	716	716	1,540
Recurring | Level 2 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	3,035	3,035	1,827
Recurring | Level 2 | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	21,991	21,991	22,718
Investments	42,257	42,257	38,304
Recurring | Level 2 | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	529	529	291
Investments	2,992	2,992	3,860
Recurring | Level 2 | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,061	1,061	1,000
Investments	341	341	358
Recurring | Level 2 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	23,581	23,581	24,009
Investments	45,590	45,590	42,522
Recurring | Level 2 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2,999	2,999	4,811
Investments	11,241	11,241	10,753
Recurring | Level 2 | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2,429	2,429	3,780
Investments	7,918	7,918	8,909
Recurring | Level 2 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	18,525	18,525	17,492
Investments	41,577	41,577	43,934
Recurring | Level 2 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	14,924	14,924	14,199
Investments	12,997	12,997	13,598
Recurring | Level 2 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	7,427	7,427	5,260
Investments	14	14	46
Recurring | Level 2 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,347	1,347	892
Investments	4,461	4,461	6,134
Recurring | Level 2 | Other
Assets, Fair Value Disclosure [Abstract]
Trading account assets	10,034	10,034	9,466
Investments	338	338	503
Recurring | Level 2 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	66	66	35
Recurring | Level 2 | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	81,266	81,266	79,909
Recurring | Level 2 | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	398,366	398,366	609,000
Recurring | Level 2 | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	206,086	206,086	366,995
Recurring | Level 2 | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	133,963	133,963	184,776
Recurring | Level 2 | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	24,606	24,606	21,209
Recurring | Level 2 | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	11,598	11,598	12,999
Recurring | Level 2 | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	22,113	22,113	23,021
Recurring | Level 2 | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	6,981	6,981	7,732
Recurring | Level 3
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	664	664	1,496
Investments	3,425	3,425	3,861
Loans	544	544	568
Mortgage servicing rights	553	553	1,564
Assets before netting	$ 15,113	$ 15,113	$ 19,526
Total as a percentage of gross assets	1.30%	1.30%	1.50%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 300	$ 300	$ 293
Federal funds purchased and securities loaned or sold under agreements to repurchase, Gross	765	765	849
Securities sold, not yet purchased	684	684	1,177
Trading liabilities	684	684	1,178
Short-term borrowings	56	56	42
Long-term debt	11,321	11,321	9,744
Total liabilities, Gross	$ 22,603	$ 22,603	$ 22,619
Total as a percentage of gross liabilities	3.60%	3.60%	2.80%
Recurring | Level 3 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 9,475	$ 9,475	$ 10,505
Recurring | Level 3 | Trading account liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	1,950	1,950	2,888
Recurring | Level 3 | Trading account liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	420	420	420
Recurring | Level 3 | Trading account liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,416	2,416	2,152
Recurring | Level 3 | Trading account liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,650	2,650	2,450
Recurring | Level 3 | Trading account liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,039	2,039	2,595
Recurring | Level 3 | Non-trading derivatives and other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	2	2	8
Recurring | Level 3 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	0	0	1
Recurring | Level 3 | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	309	309	176
Investments	57	57	101
Recurring | Level 3 | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	351	351	399
Investments	0	0	50
Recurring | Level 3 | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	112	112	206
Investments	3	3	0
Recurring | Level 3 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	772	772	781
Investments	60	60	151
Recurring | Level 3 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0	1
Investments	0	0	2
Recurring | Level 3 | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	270	270	296
Investments	1,272	1,272	1,211
Recurring | Level 3 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	95	95	40
Investments	301	301	186
Recurring | Level 3 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	391	391	324
Investments	120	120	311
Recurring | Level 3 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	236	236	127
Investments	3	3	9
Recurring | Level 3 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,704	1,704	1,868
Investments	830	830	660
Recurring | Level 3 | Other
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2,151	2,151	2,814
Investments	10	10	0
Recurring | Level 3 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	829	829	1,331
Recurring | Level 3 | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	5,619	5,619	6,251
Recurring | Level 3 | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	4,294	4,294	5,752
Recurring | Level 3 | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	1,749	1,749	2,225
Recurring | Level 3 | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	568	568	833
Recurring | Level 3 | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	568	568	595
Recurring | Level 3 | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	311	311	505
Recurring | Level 3 | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	1,098	1,098	1,594
Recurring | Level 3 | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	$ 14	$ 14	$ 34

FAIR VALUE MEASUREMENT - Level

FAIR VALUE MEASUREMENT - Level 3 Fair Value Rollforward (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
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	$ (5,114)	$ (4,245)	$ (4,753)	$ (2,229)
Net realized/unrealized gains (losses) included in principal transactions	(93)	(770)	(1,398)	(3,098)
Transfers into Level 3	(51)	(323)	(18)	(109)
Transfers out of Level 3	63	287	706	(211)
Purchases	57	73	307	765
Issuances	0	0	0	20
Sales	(152)	(145)	(526)	(762)
Settlements	109	364	501	865
Balance at end of period, asset (liability), net	(5,181)	(4,759)	(5,181)	(4,759)
Unrealized gains (losses) still held	(422)	(18)	(543)	(1,414)
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	(288)	(374)	(663)	(495)
Net realized/unrealized gains (losses) included in principal transactions	196	(82)	4	(408)
Transfers into Level 3	4	(59)	(24)	250
Transfers out of Level 3	(4)	77	647	116
Purchases	25	5	90	147
Issuances	0	0	0	(18)
Sales	(20)	(37)	(225)	(140)
Settlements	(114)	(93)	(30)	(15)
Balance at end of period, asset (liability), net	(201)	(563)	(201)	(563)
Unrealized gains (losses) still held	120	(143)	65	84
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	184	(29)	413	620
Net realized/unrealized gains (losses) included in principal transactions	(92)	10	(389)	(667)
Transfers into Level 3	1	69	54	73
Transfers out of Level 3	(4)	(13)	(63)	(73)
Purchases	(6)	52	32	158
Issuances	0	0	0	0
Sales	(3)	(50)	(37)	(141)
Settlements	68	50	138	119
Balance at end of period, asset (liability), net	148	89	148	89
Unrealized gains (losses) still held	(92)	149	(134)	(428)
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	(1,647)	(1,071)	(1,557)	(800)
Net realized/unrealized gains (losses) included in principal transactions	201	29	98	137
Transfers into Level 3	(52)	14	(34)	78
Transfers out of Level 3	(34)	123	(8)	(305)
Purchases	31	17	180	63
Issuances	0	0	0	38
Sales	(126)	(28)	(263)	(99)
Settlements	(221)	(51)	(264)	(79)
Balance at end of period, asset (liability), net	(1,848)	(967)	(1,848)	(967)
Unrealized gains (losses) still held	(10)	(189)	(22)	191
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	(2,024)	(2,017)	(1,945)	(1,861)
Net realized/unrealized gains (losses) included in principal transactions	(248)	(76)	(576)	(357)
Transfers into Level 3	(29)	(379)	29	(428)
Transfers out of Level 3	(10)	74	39	48
Purchases	0	3	0	359
Issuances	0	0	0	0
Sales	(3)	5	(3)	(347)
Settlements	(25)	91	117	287
Balance at end of period, asset (liability), net	(2,339)	(2,299)	(2,339)	(2,299)
Unrealized gains (losses) still held	(255)	(285)	(255)	11
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	(1,339)	(754)	(1,001)	307
Net realized/unrealized gains (losses) included in principal transactions	(150)	(651)	(535)	(1,803)
Transfers into Level 3	25	32	(43)	(82)
Transfers out of Level 3	115	26	91	3
Purchases	7	(4)	5	38
Issuances	0	0	0	0
Sales	0	(35)	2	(35)
Settlements	401	367	540	553
Balance at end of period, asset (liability), net	(941)	(1,019)	(941)	(1,019)
Unrealized gains (losses) still held	(185)	450	(197)	(1,272)
Interest-bearing deposits
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	300	433	293	434
Net realized/unrealized gains (losses) included in principal transactions, liabilities	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	2	(41)	(9)	(76)
Transfers into Level 3, liabilities	0	0	40	322
Transfers out of Level 3, liabilities	0	(100)	0	(309)
Purchases, liability	0	0	0	0
Issuance, liability	0	0	0	5
Sales, liability	0	0	0	0
Settlements, liability	(2)	(32)	(24)	(116)
Balance at end of period, liability	300	260	300	260
Unrealized gains (losses) still held, liabilities	6	42	6	42
Federal funds purchased and securities loaned or sold under agreement to repurchase
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	807	1,107	849	1,247
Net realized/unrealized gains (losses) included in principal transactions, liabilities	1	(10)	(7)	11
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0	0	0
Transfers into Level 3, liabilities	0	0	0	0
Transfers out of Level 3, liabilities	0	(150)	0	(150)
Purchases, liability	0	0	0	0
Issuance, liability	0	0	0	0
Sales, liability	0	11	0	27
Settlements, liability	(43)	(35)	(77)	(212)
Balance at end of period, liability	765	923	765	923
Unrealized gains (losses) still held, liabilities	4	8	4	(24)
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	1,143	12	1,177	199
Net realized/unrealized gains (losses) included in principal transactions, liabilities	(496)	30	(490)	16
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0	0	0
Transfers into Level 3, liabilities	5	21	18	118
Transfers out of Level 3, liabilities	(10)	(42)	(53)	(85)
Purchases, liability	0	(9)	0	(70)
Issuance, liability	0	0	0	(41)
Sales, liability	88	142	265	212
Settlements, liability	(46)	5	(233)	(190)
Balance at end of period, liability	684	159	684	159
Unrealized gains (losses) still held, liabilities	24	(30)	24	(61)
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	0	0
Net realized/unrealized gains (losses) included in principal transactions, liabilities	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0	0	0
Transfers into Level 3, liabilities	0	1	0	1
Transfers out of Level 3, liabilities	0	0	0	0
Purchases, liability	0	0	0	0
Issuance, liability	0	0	0	0
Sales, liability	0	0	0	0
Settlements, liability	0	0	0	0
Balance at end of period, liability	0	1	0	1
Unrealized gains (losses) still held, liabilities	0	0	0	0
Short-term borrowings
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	29	53	42	9
Net realized/unrealized gains (losses) included in principal transactions, liabilities	13	9	(18)	36
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0	0	0
Transfers into Level 3, liabilities	3	1	4	18
Transfers out of Level 3, liabilities	(1)	(32)	(1)	(36)
Purchases, liability	0	0	0	0
Issuance, liability	12	15	31	56
Sales, liability	0	0	0	0
Settlements, liability	0	(14)	(2)	(51)
Balance at end of period, liability	56	32	56	32
Unrealized gains (losses) still held, liabilities	7	2	7	2
Long-term debt
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Transfers out of Level 3, assets		(1,600)	(1,500)
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	11,831	9,138	9,744	7,543
Net realized/unrealized gains (losses) included in principal transactions, liabilities	(1,057)	191	(456)	217
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0	0	0
Transfers into Level 3, liabilities	181	947	702	2,168
Transfers out of Level 3, liabilities	(490)	(1,550)	(1,457)	(3,393)
Purchases, liability	0	0	0	0
Issuance, liability	419	1,719	2,701	4,591
Sales, liability	0	0	0	61
Settlements, liability	437	(1,263)	87	(2,005)
Balance at end of period, liability	11,321	9,182	11,321	9,182
Unrealized gains (losses) still held, liabilities	716	(191)	708	(277)
Other financial liabilities
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	2	5	8	14
Net realized/unrealized gains (losses) included in principal transactions, liabilities	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	26	0	33
Transfers into Level 3, liabilities	0	2	0	2
Transfers out of Level 3, liabilities	0	0	0	(10)
Purchases, liability	0	(1)	0	(7)
Issuance, liability	1	0	3	2
Sales, liability	0	0	(1)	0
Settlements, liability	(1)	0	(8)	(2)
Balance at end of period, liability	2	32	2	32
Unrealized gains (losses) still held, liabilities	(1)	(2)	(1)	(7)
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	1,002	1,819	1,496	1,337
Net realized/unrealized gains (losses) included in principal transactions	(338)	(6)	(340)	2
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	0	0	0	0
Transfers out of Level 3, assets	0	0	(491)	(28)
Purchases, assets	0	5	0	508
Issuance, assets	0	0	0	0
Sales, assets	0	0	0	0
Settlements, assets	0	(505)	(1)	(506)
Balance at end of period, asset	664	1,313	664	1,313
Unrealized gains (losses) still held, assets	(338)	(3)	0	3
Trading non-derivative assets
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	5,255	12,006	6,251	12,418
Net realized/unrealized gains (losses) included in principal transactions	391	564	772	344
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	204	586	1,185	3,296
Transfers out of Level 3, assets	(826)	(2,373)	(2,048)	(5,190)
Purchases, assets	2,441	2,768	5,062	8,007
Issuance, assets	4	9	5	7
Sales, assets	(1,846)	(2,654)	(5,589)	(7,957)
Settlements, assets	(4)	2	(19)	(17)
Balance at end of period, asset	5,619	10,908	5,619	10,908
Unrealized gains (losses) still held, assets	178	(575)	279	158
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	204	730	176	744
Net realized/unrealized gains (losses) included in principal transactions	0	1	4	13
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	75	67	154	485
Transfers out of Level 3, assets	(21)	(387)	(86)	(969)
Purchases, assets	174	96	438	857
Issuance, assets	0	0	0	0
Sales, assets	(123)	(286)	(377)	(920)
Settlements, assets	0	7	0	18
Balance at end of period, asset	309	228	309	228
Unrealized gains (losses) still held, assets	0	0	1	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	327	801	399	1,326
Net realized/unrealized gains (losses) included in principal transactions	24	116	61	104
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	41	5	88	134
Transfers out of Level 3, assets	(9)	(66)	(58)	(153)
Purchases, assets	39	18	105	275
Issuance, assets	0	0	0	0
Sales, assets	(71)	(433)	(244)	(1,239)
Settlements, assets	0	0	0	(6)
Balance at end of period, asset	351	441	351	441
Unrealized gains (losses) still held, assets	12	(58)	35	23
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	318	390	206	517
Net realized/unrealized gains (losses) included in principal transactions	10	2	7	15
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	22	1	66	180
Transfers out of Level 3, assets	(17)	(107)	(46)	(209)
Purchases, assets	11	309	445	661
Issuance, assets	0	0	0	0
Sales, assets	(232)	(151)	(566)	(720)
Settlements, assets	0	0	0	0
Balance at end of period, asset	112	444	112	444
Unrealized gains (losses) still held, assets	5	6	(5)	(23)
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	849	1,921	781	2,587
Net realized/unrealized gains (losses) included in principal transactions	34	119	72	132
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	138	73	308	799
Transfers out of Level 3, assets	(47)	(560)	(190)	(1,331)
Purchases, assets	224	423	988	1,793
Issuance, assets	0	0	0	0
Sales, assets	(426)	(870)	(1,187)	(2,879)
Settlements, assets	0	7	0	12
Balance at end of period, asset	772	1,113	772	1,113
Unrealized gains (losses) still held, assets	17	(52)	31	4
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	0	3	1	1
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	0	0	0	2
Transfers out of Level 3, assets	0	0	0	0
Purchases, assets	0	0	0	0
Issuance, assets	0	0	0	0
Sales, assets	0	(2)	(1)	(2)
Settlements, assets	0	0	0	0
Balance at end of period, asset	0	1	0	1
Unrealized gains (losses) still held, assets	0	0	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	284	117	296	351
Net realized/unrealized gains (losses) included in principal transactions	(2)	18	3	26
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	0	118	24	136
Transfers out of Level 3, assets	0	(37)	(48)	(253)
Purchases, assets	49	56	137	224
Issuance, assets	0	0	0	0
Sales, assets	(61)	(115)	(142)	(327)
Settlements, assets	0	0	0	0
Balance at end of period, asset	270	157	270	157
Unrealized gains (losses) still held, assets	(1)	(1)	(1)	0
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	108	81	40	197
Net realized/unrealized gains (losses) included in principal transactions	(5)	(19)	2	(27)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	4	0	88	2
Transfers out of Level 3, assets	(114)	0	(204)	(17)
Purchases, assets	161	24	288	99
Issuance, assets	0	0	0	0
Sales, assets	(59)	(23)	(119)	(191)
Settlements, assets	0	0	0	0
Balance at end of period, asset	95	63	95	63
Unrealized gains (losses) still held, assets	(2)	1	(1)	(2)
Trading non-derivative assets | Corporate
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	401	405	324	376
Net realized/unrealized gains (losses) included in principal transactions	105	39	320	323
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	16	49	132	129
Transfers out of Level 3, assets	(11)	(26)	(84)	(102)
Purchases, assets	148	414	424	748
Issuance, assets	0	0	0	0
Sales, assets	(268)	(208)	(725)	(796)
Settlements, assets	0	12	0	7
Balance at end of period, asset	391	685	391	685
Unrealized gains (losses) still held, assets	103	(31)	167	58
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	240	3,970	127	3,684
Net realized/unrealized gains (losses) included in principal transactions	183	348	212	(187)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	3	12	135	279
Transfers out of Level 3, assets	(41)	(811)	(54)	(871)
Purchases, assets	29	102	38	851
Issuance, assets	0	0	0	0
Sales, assets	(178)	(61)	(222)	(196)
Settlements, assets	0	0	0	0
Balance at end of period, asset	236	3,560	236	3,560
Unrealized gains (losses) still held, assets	6	(371)	20	(125)
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	1,570	2,670	1,868	2,739
Net realized/unrealized gains (losses) included in principal transactions	114	47	251	181
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	5	38	28	195
Transfers out of Level 3, assets	(6)	(42)	(87)	(237)
Purchases, assets	481	783	1,185	1,969
Issuance, assets	0	0	0	0
Sales, assets	(460)	(747)	(1,541)	(2,098)
Settlements, assets	0	0	0	0
Balance at end of period, asset	1,704	2,749	1,704	2,749
Unrealized gains (losses) still held, assets	26	(58)	34	87
Trading non-derivative assets | Other
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,803	2,839	2,814	2,483
Net realized/unrealized gains (losses) included in principal transactions	(38)	12	(88)	(104)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	38	296	470	1,754
Transfers out of Level 3, assets	(607)	(897)	(1,400)	(2,379)
Purchases, assets	1,349	966	2,002	2,323
Issuance, assets	4	9	5	7
Sales, assets	(394)	(628)	(1,652)	(1,468)
Settlements, assets	(4)	(17)	(19)	(36)
Balance at end of period, asset	2,151	2,580	2,151	2,580
Unrealized gains (losses) still held, assets	29	(63)	29	136
Investments
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	3,836	4,613	3,861	5,059
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(244)	(53)	(205)	208
Transfers into Level 3	36	129	175	631
Transfers out of Level 3, assets	(35)	(418)	(206)	(1,334)
Purchases, assets	684	644	1,674	1,373
Issuance, assets	0	0	0	0
Sales, assets	(803)	(249)	(1,712)	(1,178)
Settlements, assets	(49)	(313)	(162)	(406)
Balance at end of period, asset	3,425	4,353	3,425	4,353
Unrealized gains (losses) still held, assets	(114)	112	(25)	91
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	50	94	101	139
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	12	(4)	15	(29)
Transfers into Level 3	0	3	1	15
Transfers out of Level 3, assets	(5)	(10)	(60)	(72)
Purchases, assets	0	6	0	46
Issuance, assets	0	0	0	0
Sales, assets	0	0	0	(9)
Settlements, assets	0	0	0	(1)
Balance at end of period, asset	57	89	57	89
Unrealized gains (losses) still held, assets	28	(1)	30	49
Investments | Mortgage-backed securities - Residential
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	0	25	50	4
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	1	2	2
Transfers into Level 3	0	49	0	49
Transfers out of Level 3, assets	0	0	(47)	0
Purchases, assets	0	1	0	26
Issuance, assets	0	0	0	0
Sales, assets	0	(23)	(5)	(28)
Settlements, assets	0	0	0	0
Balance at end of period, asset	0	53	0	53
Unrealized gains (losses) still held, assets	0	0	0	1
Investments | Mortgage-backed securities - Commercial
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	0	5	0	2
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	(1)	0	(1)
Transfers into Level 3	3	0	3	6
Transfers out of Level 3, assets	0	(4)	0	(7)
Purchases, assets	0	0	8	0
Issuance, assets	0	0	0	0
Sales, assets	0	0	(8)	0
Settlements, assets	0	0	0	0
Balance at end of period, asset	3	0	3	0
Unrealized gains (losses) still held, assets	0	0	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	50	124	151	145
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	12	(4)	17	(28)
Transfers into Level 3	3	52	4	70
Transfers out of Level 3, assets	(5)	(14)	(107)	(79)
Purchases, assets	0	7	8	72
Issuance, assets	0	0	0	0
Sales, assets	0	(23)	(13)	(37)
Settlements, assets	0	0	0	(1)
Balance at end of period, asset	60	142	60	142
Unrealized gains (losses) still held, assets	28	(1)	30	50
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	1	3	2	4
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	0	0	0	0
Transfers out of Level 3, assets	0	0	0	0
Purchases, assets	0	0	0	0
Issuance, assets	0	0	0	0
Sales, assets	(1)	(1)	(2)	(2)
Settlements, assets	0	0	0	0
Balance at end of period, asset	0	2	0	2
Unrealized gains (losses) still held, assets	0	0	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	1,285	2,016	1,211	2,192
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(2)	(54)	37	108
Transfers into Level 3	21	5	70	396
Transfers out of Level 3, assets	(3)	(338)	(36)	(1,121)
Purchases, assets	16	60	92	300
Issuance, assets	0	0	0	0
Sales, assets	(45)	(33)	(102)	(219)
Settlements, assets	0	0	0	0
Balance at end of period, asset	1,272	1,656	1,272	1,656
Unrealized gains (losses) still held, assets	17	40	35	45
Investments | Foreign government
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	358	141	186	260
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(58)	(14)	(47)	5
Transfers into Level 3	0	5	2	38
Transfers out of Level 3, assets	(18)	0	(37)	0
Purchases, assets	122	42	455	145
Issuance, assets	0	0	0	0
Sales, assets	(103)	(29)	(258)	(300)
Settlements, assets	0	0	0	(3)
Balance at end of period, asset	301	145	301	145
Unrealized gains (losses) still held, assets	(7)	(5)	(5)	1
Investments | Corporate
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	156	460	311	603
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	146	42	11	87
Transfers into Level 3	10	1	74	6
Transfers out of Level 3, assets	(2)	(18)	(6)	(63)
Purchases, assets	41	412	224	506
Issuance, assets	0	0	0	0
Sales, assets	(231)	(8)	(494)	(250)
Settlements, assets	0	(365)	0	(365)
Balance at end of period, asset	120	524	120	524
Unrealized gains (losses) still held, assets	0	(1)	0	1
Investments | Equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	9	128	9	124
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(1)	11	(1)	11
Transfers into Level 3	0	0	0	4
Transfers out of Level 3, assets	0	0	0	0
Purchases, assets	0	0	0	0
Issuance, assets	0	0	0	0
Sales, assets	(5)	(129)	(5)	(129)
Settlements, assets	0	0	0	0
Balance at end of period, asset	3	10	3	10
Unrealized gains (losses) still held, assets	0	0	0	0
Investments | Asset-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,028	597	660	596
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(280)	(88)	(98)	(53)
Transfers into Level 3	2	3	23	3
Transfers out of Level 3, assets	(7)	(25)	(20)	(48)
Purchases, assets	504	121	864	325
Issuance, assets	0	0	0	0
Sales, assets	(417)	(7)	(599)	(222)
Settlements, assets	0	81	0	81
Balance at end of period, asset	830	682	830	682
Unrealized gains (losses) still held, assets	(134)	88	(134)	(35)
Investments | Other
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	10	5	0	0
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	0	10	0	10
Transfers out of Level 3, assets	0	0	0	0
Purchases, assets	0	1	21	6
Issuance, assets	0	0	0	0
Sales, assets	0	(5)	(11)	(5)
Settlements, assets	0	0	0	0
Balance at end of period, asset	10	11	10	11
Unrealized gains (losses) still held, assets	0	0	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	939	1,139	1,331	1,135
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(61)	54	(124)	78
Transfers into Level 3	0	53	2	104
Transfers out of Level 3, assets	0	(23)	0	(23)
Purchases, assets	1	1	10	19
Issuance, assets	0	0	0	0
Sales, assets	(1)	(14)	(228)	(14)
Settlements, assets	(49)	(29)	(162)	(118)
Balance at end of period, asset	829	1,181	829	1,181
Unrealized gains (losses) still held, assets	(18)	(9)	49	29
Loans
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	577	1,234	568	2,166
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	73	89	57	31
Transfers into Level 3	0	24	80	113
Transfers out of Level 3, assets	0	(196)	(16)	(734)
Purchases, assets	131	93	173	663
Issuance, assets	0	0	0	219
Sales, assets	(236)	(137)	(312)	(812)
Settlements, assets	(1)	(25)	(6)	(564)
Balance at end of period, asset	544	1,082	544	1,082
Unrealized gains (losses) still held, assets	264	(179)	266	383
Mortgage servicing rights
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	560	1,324	1,564	1,781
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(6)	13	50	(349)
Transfers into Level 3	0	0	0	0
Transfers out of Level 3, assets	0	0	0	0
Purchases, assets	0	0	0	0
Issuance, assets	19	43	75	111
Sales, assets	0	(32)	(1,046)	(18)
Settlements, assets	(20)	(78)	(90)	(255)
Balance at end of period, asset	553	1,270	553	1,270
Unrealized gains (losses) still held, assets	3	15	(40)	(154)
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	17	111	34	180
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	13	31	(147)	64
Transfers into Level 3	0	1	3	41
Transfers out of Level 3, assets	0	(41)	(8)	(46)
Purchases, assets	1	1	1	1
Issuance, assets	43	72	303	202
Sales, assets	(4)	(4)	(8)	(128)
Settlements, assets	(56)	(105)	(164)	(248)
Balance at end of period, asset	14	66	14	66
Unrealized gains (losses) still held, assets	$ 17	$ (69)	$ (68)	$ (260)

FAIR VALUE MEASUREMENT - Lev127

FAIR VALUE MEASUREMENT - Level 3 Fair Value Rollforward Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Long-term debt
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers into Level 3, liabilities	$ 181	$ 947	$ 702	$ 2,168
Transfers out of Level 3, assets		1,600	1,500
Transfers out of Level 3, liabilities	490	1,550	1,457	3,393
Trading non-derivative assets
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers out of Level 3, assets	826	2,373	2,048	5,190
Transfers into Level 3	204	586	1,185	3,296
Trading non-derivative assets | Other
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers out of Level 3, assets	607	897	1,400	2,379
Transfers into Level 3	38	296	470	1,754
Trading non-derivative assets | Mortgage-backed securities
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers out of Level 3, assets	47	560	190	1,331
Transfers into Level 3	138	73	308	799
Trading non-derivative assets | State and municipal securities
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers out of Level 3, assets	0	37	48	253
Transfers into Level 3	0	118	24	136
Investments
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers out of Level 3, assets	35	418	206	1,334
Transfers into Level 3	36	129	175	631
Investments | Other
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers out of Level 3, assets	0	0	0	0
Transfers into Level 3	0	10	0	10
Investments | Mortgage-backed securities
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers out of Level 3, assets	5	14	107	79
Transfers into Level 3	3	52	4	70
Investments | State and municipal securities
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers out of Level 3, assets	3	338	36	1,121
Transfers into Level 3	$ 21	$ 5	$ 70	$ 396

FAIR VALUE MEASUREMENT - Valuat

FAIR VALUE MEASUREMENT - Valuation Techniques and Inputs for Level 3 Fair Value Measurements (Details) - Level 3 - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Interest-bearing deposits | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total Liabilities	$ 300,000,000	$ 293,000,000
Interest-bearing deposits | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	1.00%	1.00%
Forward price (as a percent)	99.08%	98.79%
Interest-bearing deposits | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	20.00%	20.00%
Forward price (as a percent)	99.65%	104.07%
Interest-bearing deposits | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	10.50%	10.50%
Forward price (as a percent)	99.13%	100.19%
Federal funds purchased and securities loaned or sold under agreement to repurchase | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total Liabilities	$ 765,000,000	$ 849,000,000
Federal funds purchased and securities loaned or sold under agreement to repurchase | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	1.11%	0.62%
Federal funds purchased and securities loaned or sold under agreement to repurchase | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	2.17%	2.19%
Federal funds purchased and securities loaned or sold under agreement to repurchase | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	2.00%	1.99%
Short-term borrowings and long-term debt | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total Liabilities	$ 11,377,000,000	$ 9,774,000,000
Short-term borrowings and long-term debt | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)		1.00%
Forward price (as a percent)	69.30%	69.05%
Commodity volatility (as a percent)		2.00%
Commodity correlation (as a percent)		(41.61%)
Short-term borrowings and long-term debt | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)		20.00%
Forward price (as a percent)	193.63%	235.35%
Commodity volatility (as a percent)		32.19%
Commodity correlation (as a percent)		90.42%
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%
Forward price (as a percent)	105.10%	103.28%
Commodity volatility (as a percent)		17.07%
Commodity correlation (as a percent)		52.85%
Trading account assets and liabilities | Interest rate contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 3,679,000,000	$ 4,897,000,000
Trading account assets and liabilities | Interest rate contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	10.36%
Mean reversion (as a percent)	1.00%	1.00%
IR log-normal volatility		1.00%
Trading account assets and liabilities | Interest rate contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	79.60%
Mean reversion (as a percent)	20.00%	20.00%
IR log-normal volatility		93.97%
Trading account assets and liabilities | Interest rate contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	59.26%
Mean reversion (as a percent)	10.50%	10.50%
IR log-normal volatility		62.72%
Trading account assets and liabilities | Foreign exchange contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 906,000,000	$ 1,110,000,000
Trading account assets and liabilities | Foreign exchange contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	0.00%
FX Volatility (as a percent)	5.98%	1.39%
IR Basis (as a percent)	(0.99%)
IR-IR correlation (as a percent)	(51.00%)
IR-FX Correlation (as a percent)	(10.09%)
Trading account assets and liabilities | Foreign exchange contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	6.02%
FX Volatility (as a percent)	20.23%	26.85%
IR Basis (as a percent)	0.38%
IR-IR correlation (as a percent)	40.00%
IR-FX Correlation (as a percent)	60.00%
Trading account assets and liabilities | Foreign exchange contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	1.68%
FX Volatility (as a percent)	10.45%	15.18%
IR Basis (as a percent)	(0.04%)
IR-IR correlation (as a percent)	35.65%
IR-FX Correlation (as a percent)	49.13%
Trading account assets and liabilities | Foreign exchange contracts | Cash flow
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)		$ 134,000,000
Trading account assets and liabilities | Foreign exchange contracts | Cash flow | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)		0.04%
IR Basis (as a percent)		(0.85%)
IR-IR correlation (as a percent)		40.00%
IR-FX Correlation (as a percent)		16.41%
Trading account assets and liabilities | Foreign exchange contracts | Cash flow | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)		6.57%
IR Basis (as a percent)		(0.49%)
IR-IR correlation (as a percent)		50.00%
IR-FX Correlation (as a percent)		60.00%
Trading account assets and liabilities | Foreign exchange contracts | Cash flow | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)		2.66%
IR Basis (as a percent)		(0.84%)
IR-IR correlation (as a percent)		41.27%
IR-FX Correlation (as a percent)		49.52%
Trading account assets and liabilities | Equity contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 2,977,000,000	$ 2,701,000,000
Trading account assets and liabilities | Equity contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Equity volatility (as a percent)	3.00%	3.00%
Forward price (as a percent)	69.30%	69.05%
Equity-FX correlation		(60.70%)
Equity-IR correlation (as a percent)		(35.00%)
Yield volatility		3.55%
Equity-equity correlation		(87.70%)
Trading account assets and liabilities | Equity contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Equity volatility (as a percent)	54.00%	97.78%
Forward price (as a percent)	114.48%	144.61%
Equity-FX correlation		28.20%
Equity-IR correlation (as a percent)		41.00%
Yield volatility		14.77%
Equity-equity correlation		96.50%
Trading account assets and liabilities | Equity contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Equity volatility (as a percent)	24.61%	29.52%
Forward price (as a percent)	94.45%	94.28%
Equity-FX correlation		(26.28%)
Equity-IR correlation (as a percent)		(15.65%)
Yield volatility		9.29%
Equity-equity correlation		67.45%
Trading account assets and liabilities | Commodity contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 2,939,000,000	$ 2,955,000,000
Trading account assets and liabilities | Commodity contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Forward price (as a percent)	41.12%	35.74%
Commodity volatility (as a percent)	8.99%	2.00%
Commodity correlation (as a percent)	(38.81%)	(41.61%)
Trading account assets and liabilities | Commodity contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Forward price (as a percent)	405.15%	235.35%
Commodity volatility (as a percent)	49.49%	32.19%
Commodity correlation (as a percent)	90.59%	90.42%
Trading account assets and liabilities | Commodity contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Forward price (as a percent)	141.97%	119.99%
Commodity volatility (as a percent)	27.04%	17.07%
Commodity correlation (as a percent)	37.73%	52.85%
Trading account assets and liabilities | Credit derivatives | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 2,187,000,000	$ 2,786,000,000
Trading account assets and liabilities | Credit derivatives | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)	12.22%	20.00%
Trading account assets and liabilities | Credit derivatives | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)	55.00%	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)	36.93%	39.75%
Trading account assets and liabilities | Credit derivatives | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 949,000,000	$ 1,403,000,000
Trading account assets and liabilities | Credit derivatives | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		$ 1
Credit spread (as a percent)	0.02%	0.03%
Credit correlation (as a percent)	10.00%	5.00%
Upfront points (as a percent)	10.94%	6.00%
Trading account assets and liabilities | Credit derivatives | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		$ 167
Credit spread (as a percent)	14.07%	15.15%
Credit correlation (as a percent)	85.00%	90.00%
Upfront points (as a percent)	99.00%	99.90%
Trading account assets and liabilities | Credit derivatives | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		$ 77.35
Credit spread (as a percent)	1.12%	2.56%
Credit correlation (as a percent)	42.46%	34.27%
Upfront points (as a percent)	68.80%	72.89%
Nontrading derivatives and other financial assets and liabilities | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 16,000,000	$ 42,000,000
Nontrading derivatives and other financial assets and liabilities | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)		40.00%
Upfront points (as a percent)		16.00%
Redemption rate (as a percent)	10.70%	3.92%
Nontrading derivatives and other financial assets and liabilities | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)		40.00%
Upfront points (as a percent)		20.50%
Redemption rate (as a percent)	99.50%	99.58%
Nontrading derivatives and other financial assets and liabilities | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)		40.00%
Upfront points (as a percent)		18.78%
Redemption rate (as a percent)	74.48%	74.69%
Securities sold, not yet purchased | Trading account liabilities | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total Liabilities	$ 612,000,000	$ 1,056,000,000
Securities sold, not yet purchased | Trading account liabilities | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	26.85%	12.86%
Securities sold, not yet purchased | Trading account liabilities | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	77.79%	75.50%
Securities sold, not yet purchased | Trading account liabilities | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	64.45%	61.73%
Mortgage-backed securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 480,000,000	$ 509,000,000
Mortgage-backed securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	5.90	5.50
Mortgage-backed securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	102.90	113.48
Mortgage-backed securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	73.64	61.74
Mortgage-backed securities | Yield analysis
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 339,000,000	$ 368,000,000
Mortgage-backed securities | Yield analysis | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	1.55%	1.90%
Mortgage-backed securities | Yield analysis | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	13.72%	14.54%
Mortgage-backed securities | Yield analysis | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	4.96%	4.34%
State and municipal, foreign government, corporate, and other debt securities | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 1,535,000,000
State and municipal, foreign government, corporate, and other debt securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 2,830,000,000	$ 3,308,000,000
State and municipal, foreign government, corporate, and other debt securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		15
State and municipal, foreign government, corporate, and other debt securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		103.60
State and municipal, foreign government, corporate, and other debt securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		89.93
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
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%
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%
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%
Non-mortgage debt securities | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	2.17%
Credit spread (as a percent)	0.35%
Non-mortgage debt securities | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	16.04%
Credit spread (as a percent)	3.75%
Non-mortgage debt securities | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	5.92%
Credit spread (as a percent)	2.33%
Non-mortgage debt securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	$ 21.03
Non-mortgage debt securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	108.46
Non-mortgage debt securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	88.99
Equity securities | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	80,000,000	$ 69,000,000
Equity securities | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		0.48
Equity securities | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		104
Equity securities | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		22.19
Equity securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	156,000,000	58,000,000
Equity securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	0.09
Equity securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	1,402.80
Equity securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	640.33
Asset-backed securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	2,387,000,000	2,454,000,000
Asset-backed securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	36.50	4
Asset-backed securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	100	100
Asset-backed securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	85.34	71.51
Non-marketable equity securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 283,000,000	$ 726,000,000
Non-marketable equity securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Discount to price (as a percent)	0.00%	0.00%
Price-to-book ratio	0.05
Non-marketable equity securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Discount to price (as a percent)	100.00%	90.00%
Price-to-book ratio	1.12
Non-marketable equity securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Discount to price (as a percent)	9.71%	13.36%
Price-to-book ratio	0.85
Non-marketable equity securities | Comparables Analysis
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 502,000,000	$ 565,000,000
Non-marketable equity securities | Comparables Analysis | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		$ 0
EBITDA multiples	7.3	6.8
Price-to-book ratio		0.32
Non-marketable equity securities | Comparables Analysis | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		$ 113.23
EBITDA multiples	13.3	10.1
Price-to-book ratio		1.03
Non-marketable equity securities | Comparables Analysis | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		$ 54.40
EBITDA multiples	8.94	8.62
Price-to-book ratio		0.87
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 664,000,000	$ 1,496,000,000
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	26.85%
Interest rate (as a percent)		(0.51%)
IR log-normal volatility		12.86%
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	77.79%
Interest rate (as a percent)		5.76%
IR log-normal volatility		75.50%
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	64.45%
Interest rate (as a percent)		2.80%
IR log-normal volatility		61.73%
Loans and leases | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 388,000,000
Loans and leases | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, liability	29.16
Loans and leases | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, liability	146.83
Loans and leases | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, liability	137.53
Loans and leases | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 150,000,000
Loans and leases | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	2.53%
Loans and leases | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	3.09%
Loans and leases | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	3.02%
Mortgage servicing rights | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 88,000,000
Mortgage servicing rights | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)	4 years 22 days
Mortgage servicing rights | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)	7 years 3 months 18 days
Mortgage servicing rights | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)	6 years 7 days
Mortgage servicing rights | Cash flow
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 465,000,000	$ 1,473,000,000
Mortgage servicing rights | Cash flow | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	8.00%	4.20%
WAL (in years)		3 years 6 months 11 days
Mortgage servicing rights | Cash flow | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	18.96%	20.56%
WAL (in years)		7 years 2 months 27 days
Mortgage servicing rights | Cash flow | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	12.59%	9.32%
WAL (in years)		5 years 9 months 29 days
Loans | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets		$ 79,000,000
Loans | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets		258,000,000
Loans | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		31.55
Loans | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		105.74
Loans | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		56.46
Loans | Yield analysis
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets		$ 221,000,000
Loans | Yield analysis | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
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%

FAIR VALUE MEASUREMENT - Ite129

FAIR VALUE MEASUREMENT - Items Measured at Fair Value on a Nonrecurring Basis (Details) - Nonrecurring - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Level 2
Items Measured at Fair Value on a Nonrecurring Basis
Loans held-for-sale	$ 1,039	$ 3,389
Other real estate owned	9	15
Loans	267	586
Total assets	1,315	3,990
Level 3
Items Measured at Fair Value on a Nonrecurring Basis
Loans held-for-sale	2,172	2,413
Other real estate owned	43	60
Loans	451	790
Total assets	2,666	3,263
Fair value
Items Measured at Fair Value on a Nonrecurring Basis
Loans held-for-sale	3,211	5,802
Other real estate owned	52	75
Loans	718	1,376
Total assets	$ 3,981	$ 7,253

FAIR VALUE MEASUREMENT - Val130

FAIR VALUE MEASUREMENT - Valuation Techniques and Inputs for Level 3 Nonrecurring Fair Value Measurements (Details) - Nonrecurring - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	$ (60,000,000)	$ (63,000,000)	$ (73,000,000)	$ (131,000,000)
Loans held-for-sale
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	10,000,000	(17,000,000)	11,000,000	(15,000,000)
Other real estate owned
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	(4,000,000)	(4,000,000)	(4,000,000)	(6,000,000)
Loans
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	(66,000,000)	$ (42,000,000)	(80,000,000)	$ (110,000,000)
Level 3
Valuation techniques and inputs
Total assets	2,666,000,000		2,666,000,000		$ 3,263,000,000
Level 3 | Loans held-for-sale | Price-based
Valuation techniques and inputs
Total assets	2,114,000,000		2,114,000,000		2,413,000,000
Level 3 | Loans held-for-sale | Price-based | Minimum
Valuation techniques and inputs
Price			87.73		0
Level 3 | Loans held-for-sale | Price-based | Maximum
Valuation techniques and inputs
Price			100		100
Level 3 | Loans held-for-sale | Price-based | Weighted Average
Valuation techniques and inputs
Price			98.96		93.08
Level 3 | Other real estate owned, discount to price input | Price-based
Valuation techniques and inputs
Total assets	41,000,000		41,000,000		$ 59,000,000
Level 3 | Other real estate owned, discount to price input | Price-based | Minimum
Valuation techniques and inputs
Appraised value			20,291
Discount to price (as a percent)					0.34%
Level 3 | Other real estate owned, discount to price input | Price-based | Maximum
Valuation techniques and inputs
Appraised value			4,491,044
Discount to price (as a percent)					13.00%
Level 3 | Other real estate owned, discount to price input | Price-based | Weighted Average
Valuation techniques and inputs
Appraised value			$ 1,967,435
Discount to price (as a percent)					3.10%
Level 3 | Other real estate owned | Price-based | Minimum
Valuation techniques and inputs
Discount to price (as a percent)			34.00%
Level 3 | Other real estate owned | Price-based | Maximum
Valuation techniques and inputs
Discount to price (as a percent)			34.00%
Level 3 | Other real estate owned | Price-based | Weighted Average
Valuation techniques and inputs
Discount to price (as a percent)			34.00%
Level 3 | Other real estate owned, price input | Price-based | Minimum
Valuation techniques and inputs
Price			$ 30		$ 64.65
Level 3 | Other real estate owned, price input | Price-based | Maximum
Valuation techniques and inputs
Price			54.49		74.39
Level 3 | Other real estate owned, price input | Price-based | Weighted Average
Valuation techniques and inputs
Price			53.48		66.21
Level 3 | Loans | Price-based
Valuation techniques and inputs
Total assets	50,000,000		50,000,000		135,000,000
Level 3 | Loans | Price-based | Minimum
Valuation techniques and inputs
Price			2.75
Appraised value					$ 25.80
Discount to price (as a percent)					0.25%
Level 3 | Loans | Price-based | Maximum
Valuation techniques and inputs
Price			100
Appraised value					$ 26,400,000
Discount to price (as a percent)					13.00%
Level 3 | Loans | Price-based | Weighted Average
Valuation techniques and inputs
Price			128.92
Appraised value					$ 6,462,735
Discount to price (as a percent)					8.34%
Level 3 | Loans | Recovery analysis
Valuation techniques and inputs
Total assets	231,000,000		$ 231,000,000		$ 197,000,000
Level 3 | Loans | Recovery analysis | Minimum
Valuation techniques and inputs
Recovery rate (as a percent)			48.00%
Forward price					2.90
Level 3 | Loans | Recovery analysis | Maximum
Valuation techniques and inputs
Recovery rate (as a percent)			91.97%
Forward price					210
Level 3 | Loans | Recovery analysis | Weighted Average
Valuation techniques and inputs
Recovery rate (as a percent)			65.20%
Forward price					156.78
Level 3 | Loans | Cash flow
Valuation techniques and inputs
Total assets	$ 155,000,000		$ 155,000,000		431,000,000
Level 3 | Loans | Cash flow | Minimum
Valuation techniques and inputs
Price					3.25
Appraised value			70
Level 3 | Loans | Cash flow | Maximum
Valuation techniques and inputs
Price					105
Appraised value			88.05
Level 3 | Loans | Cash flow | Weighted Average
Valuation techniques and inputs
Price					$ 59.61
Appraised value			$ 79.61

FAIR VALUE MEASUREMENT - Estima

FAIR VALUE MEASUREMENT - Estimate Fair Value of Financial Instruments Not Carried at Fair Value (Details) - USD ($) $ in Millions	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Assets
Loans	$ 4,308		$ 3,486
Liabilities
Deposits	964,038		929,406
Allowance for loan losses	12,366	$ 12,025	12,060	$ 12,439	$ 12,304	$ 12,626
Lease finance receivables	1,800		1,900
Corporate
Assets
Loans	4,281		3,457
Liabilities
Allowance for loan losses	2,474	$ 2,510	2,702	$ 2,766	$ 2,872	$ 2,791
Carrying value
Assets
Investments	58,100		52,100
Federal funds sold and securities borrowed or purchased under agreements to resell	96,300		103,600
Loans	634,700		607,000
Other financial assets	251,200		215,200
Liabilities
Deposits	962,500		928,200
Federal funds purchased and securities loaned or sold under agreements to repurchase	116,000		108,200
Long-term debt	201,800		179,900
Other financial liabilities	128,300		115,300
Fair value
Assets
Investments	58,600		52,000
Federal funds sold and securities borrowed or purchased under agreements to resell	96,300		103,600
Loans	635,800		607,300
Other financial assets	251,700		215,900
Liabilities
Deposits	960,300		927,600
Federal funds purchased and securities loaned or sold under agreements to repurchase	116,000		108,200
Long-term debt	210,500		185,500
Other financial liabilities	128,300		115,300
Fair value | Level 1
Assets
Investments	300		800
Federal funds sold and securities borrowed or purchased under agreements to resell	0		0
Loans	0		0
Other financial assets	7,200		8,200
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	56,300		48,600
Federal funds sold and securities borrowed or purchased under agreements to resell	90,700		98,500
Loans	5,800		7,000
Other financial assets	179,200		153,600
Liabilities
Deposits	819,100		789,700
Federal funds purchased and securities loaned or sold under agreements to repurchase	116,000		107,800
Long-term debt	178,800		156,500
Other financial liabilities	15,400		16,200
Fair value | Level 3
Assets
Investments	2,000		2,600
Federal funds sold and securities borrowed or purchased under agreements to resell	5,600		5,100
Loans	630,000		600,300
Other financial assets	65,300		54,100
Liabilities
Deposits	141,200		137,900
Federal funds purchased and securities loaned or sold under agreements to repurchase	0		400
Long-term debt	31,700		29,000
Other financial liabilities	112,900		99,100
Fair value | Level 3 | Corporate
Fair value measurements additional disclosures
Unfunded lending commitments	$ 2,700		$ 5,200

FAIR VALUE ELECTIONS - Changes

FAIR VALUE ELECTIONS - Changes in Fair Value Gains (Losses) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Federal funds sold and securities borrowed or purchased under agreements to resell—selected portfolios
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	$ (17)	$ (54)	$ (108)	$ (7)
Trading account assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	581	571	1,243	509
Investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	0	(4)	(3)	(25)
Corporate
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(61)	5	(42)	65
Consumer loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	1	1	3	0
Loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(60)	6	(39)	65
MSRs
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(6)	13	50	(349)
Certain mortgage loans held for sale
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	34	100	115	271
Other assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	0	6	0	376
Total other assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	28	119	165	298
Total assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	532	638	1,258	840
Interest-bearing deposits
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(16)	(16)	(60)	(84)
Federal funds purchased and securities loaned or sold under agreements to repurchase—selected portfolios
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	97	32	183	24
Trading account liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	19	4	70	101
Short-term borrowings
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(30)	(173)	(110)	(207)
Long-term debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(198)	(305)	(669)	(845)
Total liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	$ (128)	$ (458)	$ (586)	$ (1,011)

FAIR VALUE ELECTIONS - Valuatio

FAIR VALUE ELECTIONS - Valuation Adjustments, Fair Value Option for Financial Assets and Financial Liabilities (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
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	$ (195)	$ (319)	$ (422)	$ 8
Balance of non-accrual loans or loans more than 90 days past due	0		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		0
Certain loans and other credit product
Fair Value Option Quantitative Disclosures
Changes in fair value due to instrument-specific credit risk gain			57	$ 83
Certain loans and other credit product | Trading assets
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of fair value	518		518		758
Balance of non-accrual loans or loans more than 90 days past due	0		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		0
Certain loans and other credit product | Loans
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of fair value	82		82		18
Balance of non-accrual loans or loans more than 90 days past due	1		1		1
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	0		0		1
Certain debt host contracts across unallocated precious metals accounts
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	800		800		600
Certain Investments in Unallocated Precious Metals | Forward derivative contract | Purchased
Fair Value Option Quantitative Disclosures
Derivative notionals	14,400		14,400
Certain Investments in Unallocated Precious Metals | Forward derivative contract | Sold
Fair Value Option Quantitative Disclosures
Derivative notionals	8,800		8,800
Mortgage receivable
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of fair value	15		15		8
Carrying amount | Certain loans and other credit product | Trading assets
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	8,926		8,926		9,824
Carrying amount | Certain loans and other credit product | Loans
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	4,308		4,308		3,486
Carrying amount | Loans held-for-sale
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	448		448		915
Fair value | Certain loans and other credit product
Fair Value Option Quantitative Disclosures
Unfunded lending commitments	$ 653		$ 653		$ 1,828

FAIR VALUE ELECTIONS - Certain

FAIR VALUE ELECTIONS - Certain Structured and Non-Structured Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 28,800	$ 24,300
Long-term debt
Certain non-structured liabilities
Aggregate unpaid principal balance in excess of (less than) fair value, long-term	12	(128)
Long-term debt | Carrying amount
Certain non-structured liabilities
Carrying amount reported on the Consolidated Balance Sheet	30,826	26,254
Short-term borrowings
Certain non-structured liabilities
Aggregate unpaid principal balance in excess of (less than) fair value, short-term	21	(61)
Short-term borrowings | Carrying amount
Certain non-structured liabilities
Carrying amount reported on the Consolidated Balance Sheet	4,827	2,700
Interest rate linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	13,100	10,600
Foreign exchange linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	300	200
Equity linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	11,900	12,300
Commodity linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	1,200	300
Credit linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 2,300	$ 900

GUARANTEES AND COMMITMENTS - Gu

GUARANTEES AND COMMITMENTS - Guarantees (Details)	Sep. 30, 2017USD ($)trust	Dec. 31, 2016USD ($)trust
Maximum potential amount of future payments
Expire within 1 year	$ 237,900,000,000	$ 207,400,000,000
Expire after 1 year	212,000,000,000	197,800,000,000
Total amount outstanding	449,900,000,000	405,200,000,000
Carrying value	$ 1,135,000,000	$ 1,183,000,000
Number of trusts funded by the reinsurer | trust	2	2
Fair value of securities in trusts funded by reinsurer relating to indemnification	$ 7,400,000,000	$ 7,000,000,000
Liability related to long-term care insurance indemnification	0	0
Cash collateral available to reimburse losses realized under guarantees and indemnifications	65,000,000,000	48,000,000,000
Securities and other marketable assets held as collateral	53,000,000,000	41,000,000,000
Letters of credit in favor of the Company held as collateral	5,400,000,000	5,400,000,000
Investment grade
Maximum potential amount of future payments
Total amount outstanding	127,400,000,000	118,400,000,000
Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	16,500,000,000	17,500,000,000
Not rated
Maximum potential amount of future payments
Total amount outstanding	306,000,000,000	269,300,000,000
Financial standby letters of credit
Maximum potential amount of future payments
Expire within 1 year	27,000,000,000	26,000,000,000
Expire after 1 year	66,200,000,000	67,100,000,000
Total amount outstanding	93,200,000,000	93,100,000,000
Carrying value	166,000,000	141,000,000
Financial standby letters of credit | Investment grade
Maximum potential amount of future payments
Total amount outstanding	65,900,000,000	66,800,000,000
Financial standby letters of credit | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	13,200,000,000	13,400,000,000
Financial standby letters of credit | Not rated
Maximum potential amount of future payments
Total amount outstanding	14,100,000,000	12,900,000,000
Performance guarantees
Maximum potential amount of future payments
Expire within 1 year	8,000,000,000	7,500,000,000
Expire after 1 year	3,000,000,000	3,600,000,000
Total amount outstanding	11,000,000,000	11,100,000,000
Carrying value	20,000,000	19,000,000
Performance guarantees | Investment grade
Maximum potential amount of future payments
Total amount outstanding	7,200,000,000	6,300,000,000
Performance guarantees | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	3,000,000,000	4,000,000,000
Performance guarantees | Not rated
Maximum potential amount of future payments
Total amount outstanding	800,000,000	800,000,000
Derivative instruments deemed to be guarantees
Maximum potential amount of future payments
Expire within 1 year	13,800,000,000	7,200,000,000
Expire after 1 year	86,700,000,000	80,000,000,000
Total amount outstanding	100,500,000,000	87,200,000,000
Carrying value	676,000,000	747,000,000
Derivative instruments deemed to be guarantees | Investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Derivative instruments deemed to be guarantees | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Derivative instruments deemed to be guarantees | Not rated
Maximum potential amount of future payments
Total amount outstanding	100,500,000,000	87,200,000,000
Loans sold with recourse
Maximum potential amount of future payments
Expire within 1 year	0	0
Expire after 1 year	200,000,000	200,000,000
Total amount outstanding	200,000,000	200,000,000
Carrying value	9,000,000	12,000,000
Repurchase reserve for Consumer mortgages representations and warranties	72,000,000	107,000,000
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 1 year	106,400,000,000	80,300,000,000
Expire after 1 year	0	0
Total amount outstanding	106,400,000,000	80,300,000,000
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	106,400,000,000	80,300,000,000
Credit card merchant processing
Maximum potential amount of future payments
Expire within 1 year	82,600,000,000	86,400,000,000
Expire after 1 year	0	0
Total amount outstanding	82,600,000,000	86,400,000,000
Carrying value	0	0
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	82,600,000,000	86,400,000,000
Credit card arrangements with partners
Maximum potential amount of future payments
Expire within 1 year	100,000,000	0
Expire after 1 year	1,300,000,000	1,500,000,000
Total amount outstanding	1,400,000,000	1,500,000,000
Carrying value	205,000,000	206,000,000
Credit card arrangements with partners | Investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Credit card arrangements with partners | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Credit card arrangements with partners | Not rated
Maximum potential amount of future payments
Total amount outstanding	1,400,000,000	1,500,000,000
Custody indemnifications and other
Maximum potential amount of future payments
Expire within 1 year	0	0
Expire after 1 year	54,600,000,000	45,400,000,000
Total amount outstanding	54,600,000,000	45,400,000,000
Carrying value	59,000,000	58,000,000
Custody indemnifications and other | Investment grade
Maximum potential amount of future payments
Total amount outstanding	54,300,000,000	45,300,000,000
Custody indemnifications and other | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	300,000,000	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
Amount of cash initial margin collected and remitted	$ 10,600,000,000	$ 9,400,000,000

GUARANTEES AND COMMITMENTS - Cr

GUARANTEES AND COMMITMENTS - Credit Commitments and Lines of Credit (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Guarantor Obligations
Credit commitments	$ 979,044	$ 960,231
Unsettled reverse repurchase and securities borrowing agreements	44,800	43,100
Unsettled repurchase and securities lending agreements	23,900	14,900
Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	5,053	5,736
One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	3,183	2,838
Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	12,645	13,405
Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	11,139	10,781
Credit card lines
Guarantor Obligations
Credit commitments	679,909	664,335
Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	263,675	259,934
Other commitments and contingencies
Guarantor Obligations
Credit commitments	3,440	$ 3,202
U.S.
Guarantor Obligations
Credit commitments	771,547
U.S. | Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	756
U.S. | One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	1,352
U.S. | Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	11,137
U.S. | Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	9,166
U.S. | Credit card lines
Guarantor Obligations
Credit commitments	579,285
U.S. | Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	167,736
U.S. | Other commitments and contingencies
Guarantor Obligations
Credit commitments	2,115
Outside of U.S.
Guarantor Obligations
Credit commitments	207,497
Outside of U.S. | Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	4,297
Outside of U.S. | One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	1,831
Outside of U.S. | Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	1,508
Outside of U.S. | Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	1,973
Outside of U.S. | Credit card lines
Guarantor Obligations
Credit commitments	100,624
Outside of U.S. | Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	95,939
Outside of U.S. | Other commitments and contingencies
Guarantor Obligations
Credit commitments	$ 1,325

CONTINGENCIES (Details)

CONTINGENCIES (Details) $ in Millions	Sep. 29, 2017USD ($)	Aug. 31, 2017USD ($)	Aug. 18, 2017claimplaintiff	Sep. 30, 2017USD ($)
Loss Contingencies [Line Items]
Loss contingency, portion not accrued				$ 1,500
Lehman Brothers Holdings Inc. Vs. Citibank
Loss Contingencies [Line Items]
Settlement amount awarded from other party	$ 350
Frontpoint Asian Event Driven Fund Vs. Citibank
Loss Contingencies [Line Items]
Number of plaintiffs whose claims were dismissed | plaintiff			1
Number of plaintiffs | plaintiff			2
Loss contingency, number of claims filed | claim			1
Libor-based Financial Instruments Antitrust Litigation
Loss Contingencies [Line Items]
Settlement amount awarded from other party		$ 130

CONDENSED CONSOLIDATING FINA138

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Statements of Income and Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues
Dividends from subsidiaries	$ 0	$ 0	$ 0	$ 0
Interest revenue	15,821	14,653	45,445	43,176
Interest revenue—intercompany	0	0	0	0
Interest expense	4,379	3,174	11,981	9,234
Interest expense—intercompany	0	0	0	0
Net interest revenue	11,442	11,479	33,464	33,942
Commissions and fees	2,931	2,644	8,627	7,832
Commissions and fees—intercompany	0	0	0	0
Principal transactions	2,170	2,238	7,754	5,894
Principal transactions—intercompany	0	0	0	0
Other income	1,630	1,399	4,349	5,195
Other income—intercompany	0	0	0	0
Total non-interest revenues	6,731	6,281	20,730	18,921
Total revenues, net of interest expense	18,173	17,760	54,194	52,863
Provisions for credit losses and for benefits and claims	1,999	1,736	5,378	5,190
Operating expenses
Compensation and benefits	5,304	5,203	16,301	15,988
Compensation and benefits—intercompany	0	0	0	0
Other operating	4,867	5,201	14,853	15,308
Other operating—intercompany	0	0	0	0
Total operating expenses	10,171	10,404	31,154	31,296
Equity in undistributed income of subsidiaries	0	0	0	0
Income (loss) from continuing operations before income taxes	6,003	5,620	17,662	16,377
Provision for income taxes	1,866	1,733	5,524	4,935
Income from continuing operations	4,137	3,887	12,138	11,442
Income (loss) from discontinued operations, net of taxes	(5)	(30)	(2)	(55)
Net income before attribution of noncontrolling interests	4,132	3,857	12,136	11,387
Noncontrolling interests	(1)	17	41	48
Citigroup’s net income	4,133	3,840	12,095	11,339
Comprehensive income
Add: Other comprehensive income (loss)	8	(1,078)	1,986	2,166
Citigroup’s total comprehensive income	4,141	2,762	14,081	13,505
Add: Other comprehensive income attributable to noncontrolling interests	12	10	82	(13)
Add: Net income attributable to noncontrolling interests	(1)	17	41	48
Total comprehensive income (loss)	4,152	2,789	14,204	13,540
Reportable legal entities | Citigroup parent company
Revenues
Dividends from subsidiaries	5,360	4,000	11,625	9,700
Interest revenue	0	2	0	5
Interest revenue—intercompany	1,040	695	2,909	2,235
Interest expense	1,195	1,102	3,549	3,266
Interest expense—intercompany	240	61	593	140
Net interest revenue	(395)	(466)	(1,233)	(1,166)
Commissions and fees	0	0	0	0
Commissions and fees—intercompany	0	0	(1)	(19)
Principal transactions	610	(1,103)	1,569	(1,498)
Principal transactions—intercompany	168	977	768	1,018
Other income	(860)	482	(2,500)	(3,197)
Other income—intercompany	33	(501)	71	3,495
Total non-interest revenues	(49)	(145)	(93)	(201)
Total revenues, net of interest expense	4,916	3,389	10,299	8,333
Provisions for credit losses and for benefits and claims	0	0	0	0
Operating expenses
Compensation and benefits	(3)	26	(18)	18
Compensation and benefits—intercompany	46	8	97	34
Other operating	(17)	(103)	(333)	377
Other operating—intercompany	8	133	(41)	213
Total operating expenses	34	64	(295)	642
Equity in undistributed income of subsidiaries	(1,015)	120	755	2,773
Income (loss) from continuing operations before income taxes	3,867	3,445	11,349	10,464
Provision for income taxes	(266)	(395)	(746)	(875)
Income from continuing operations	4,133	3,840	12,095	11,339
Income (loss) from discontinued operations, net of taxes	0	0	0	0
Net income before attribution of noncontrolling interests	4,133	3,840	12,095	11,339
Noncontrolling interests	0	0	0	0
Citigroup’s net income	4,133	3,840	12,095	11,339
Comprehensive income
Add: Other comprehensive income (loss)	8	(1,078)	1,986	2,166
Citigroup’s total comprehensive income	4,141	2,762	14,081	13,505
Add: Other comprehensive income attributable to noncontrolling interests	0	0	0	0
Add: Net income attributable to noncontrolling interests	0	0	0	0
Total comprehensive income (loss)	4,141	2,762	14,081	13,505
Reportable legal entities | CGMHI
Revenues
Dividends from subsidiaries	0	0	0	0
Interest revenue	1,439	1,158	3,870	3,555
Interest revenue—intercompany	313	148	847	423
Interest expense	642	345	1,584	1,110
Interest expense—intercompany	581	401	1,660	1,246
Net interest revenue	529	560	1,473	1,622
Commissions and fees	1,284	1,062	3,818	3,141
Commissions and fees—intercompany	13	63	123	33
Principal transactions	688	1,600	2,692	3,857
Principal transactions—intercompany	(249)	(470)	(641)	(1,513)
Other income	649	51	810	178
Other income—intercompany	(21)	51	6	250
Total non-interest revenues	2,364	2,357	6,808	5,946
Total revenues, net of interest expense	2,893	2,917	8,281	7,568
Provisions for credit losses and for benefits and claims	(1)	0	0	0
Operating expenses
Compensation and benefits	1,104	1,150	3,578	3,641
Compensation and benefits—intercompany	0	0	0	0
Other operating	457	444	1,306	1,242
Other operating—intercompany	517	379	1,487	1,008
Total operating expenses	2,078	1,973	6,371	5,891
Equity in undistributed income of subsidiaries	0	0	0	0
Income (loss) from continuing operations before income taxes	816	944	1,910	1,677
Provision for income taxes	324	345	800	539
Income from continuing operations	492	599	1,110	1,138
Income (loss) from discontinued operations, net of taxes	0	0	0	0
Net income before attribution of noncontrolling interests	492	599	1,110	1,138
Noncontrolling interests	0	(9)	0	(10)
Citigroup’s net income	492	608	1,110	1,148
Comprehensive income
Add: Other comprehensive income (loss)	(84)	(133)	(142)	(28)
Citigroup’s total comprehensive income	408	475	968	1,120
Add: Other comprehensive income attributable to noncontrolling interests	0	0	0	0
Add: Net income attributable to noncontrolling interests	0	(9)	0	(10)
Total comprehensive income (loss)	408	466	968	1,110
Reportable legal entities | Other Citigroup subsidiaries and eliminations
Revenues
Dividends from subsidiaries	0	0	0	0
Interest revenue	14,382	13,493	41,575	39,616
Interest revenue—intercompany	(1,353)	(843)	(3,756)	(2,658)
Interest expense	2,542	1,727	6,848	4,858
Interest expense—intercompany	(821)	(462)	(2,253)	(1,386)
Net interest revenue	11,308	11,385	33,224	33,486
Commissions and fees	1,647	1,582	4,809	4,691
Commissions and fees—intercompany	(13)	(63)	(122)	(14)
Principal transactions	872	1,741	3,493	3,535
Principal transactions—intercompany	81	(507)	(127)	495
Other income	1,841	866	6,039	8,214
Other income—intercompany	(12)	450	(77)	(3,745)
Total non-interest revenues	4,416	4,069	14,015	13,176
Total revenues, net of interest expense	15,724	15,454	47,239	46,662
Provisions for credit losses and for benefits and claims	2,000	1,736	5,378	5,190
Operating expenses
Compensation and benefits	4,203	4,027	12,741	12,329
Compensation and benefits—intercompany	(46)	(8)	(97)	(34)
Other operating	4,427	4,860	13,880	13,689
Other operating—intercompany	(525)	(512)	(1,446)	(1,221)
Total operating expenses	8,059	8,367	25,078	24,763
Equity in undistributed income of subsidiaries	0	0	0	0
Income (loss) from continuing operations before income taxes	5,665	5,351	16,783	16,709
Provision for income taxes	1,808	1,783	5,470	5,271
Income from continuing operations	3,857	3,568	11,313	11,438
Income (loss) from discontinued operations, net of taxes	(5)	(30)	(2)	(55)
Net income before attribution of noncontrolling interests	3,852	3,538	11,311	11,383
Noncontrolling interests	(1)	26	41	58
Citigroup’s net income	3,853	3,512	11,270	11,325
Comprehensive income
Add: Other comprehensive income (loss)	(762)	(1,003)	(4,638)	171
Citigroup’s total comprehensive income	3,091	2,509	6,632	11,496
Add: Other comprehensive income attributable to noncontrolling interests	12	10	82	(13)
Add: Net income attributable to noncontrolling interests	(1)	26	41	58
Total comprehensive income (loss)	3,102	2,545	6,755	11,541
Consolidating adjustments
Revenues
Dividends from subsidiaries	(5,360)	(4,000)	(11,625)	(9,700)
Interest revenue	0	0	0	0
Interest revenue—intercompany	0	0	0	0
Interest expense	0	0	0	0
Interest expense—intercompany	0	0	0	0
Net interest revenue	0	0	0	0
Commissions and fees	0	0	0	0
Commissions and fees—intercompany	0	0	0	0
Principal transactions	0	0	0	0
Principal transactions—intercompany	0	0	0	0
Other income	0	0	0	0
Other income—intercompany	0	0	0	0
Total non-interest revenues	0	0	0	0
Total revenues, net of interest expense	(5,360)	(4,000)	(11,625)	(9,700)
Provisions for credit losses and for benefits and claims	0	0	0	0
Operating expenses
Compensation and benefits	0	0	0	0
Compensation and benefits—intercompany	0	0	0	0
Other operating	0	0	0	0
Other operating—intercompany	0	0	0	0
Total operating expenses	0	0	0	0
Equity in undistributed income of subsidiaries	1,015	(120)	(755)	(2,773)
Income (loss) from continuing operations before income taxes	(4,345)	(4,120)	(12,380)	(12,473)
Provision for income taxes	0	0	0	0
Income from continuing operations	(4,345)	(4,120)	(12,380)	(12,473)
Income (loss) from discontinued operations, net of taxes	0	0	0	0
Net income before attribution of noncontrolling interests	(4,345)	(4,120)	(12,380)	(12,473)
Noncontrolling interests	0	0	0	0
Citigroup’s net income	(4,345)	(4,120)	(12,380)	(12,473)
Comprehensive income
Add: Other comprehensive income (loss)	846	1,136	4,780	(143)
Citigroup’s total comprehensive income	(3,499)	(2,984)	(7,600)	(12,616)
Add: Other comprehensive income attributable to noncontrolling interests	0	0	0	0
Add: Net income attributable to noncontrolling interests	0	0	0	0
Total comprehensive income (loss)	$ (3,499)	$ (2,984)	$ (7,600)	$ (12,616)

CONDENSED CONSOLIDATING FINA139

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Millions	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Assets
Cash	$ 22,604		$ 23,043	$ 23,419		$ 20,900
Cash and due from banks—intercompany	0		0
Federal funds sold and securities borrowed or purchased under agreements to resell (including $156,332 and $133,204 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	252,608		236,813
Federal funds sold and resale agreements—intercompany	0		0
Trading account assets	258,907		243,925
Trading account assets—intercompany	0		0
Investments	354,674		353,304
Loans, net of unearned income	653,183		624,369
Loans, net of unearned income—intercompany	0		0
Allowance for loan losses	(12,366)	$ (12,025)	(12,060)	(12,439)	$ (12,304)	$ (12,626)
Total loans, net	640,817		612,309
Advances to subsidiaries	0		0
Investments in subsidiaries	0		0
Other assets	359,523		322,683
Other assets—intercompany	0		0
Total assets	1,889,133		1,792,077
Liabilities and equity
Deposits	964,038		929,406
Deposits—intercompany	0		0
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $45,325 and $33,663 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	161,282		141,821
Federal funds purchased and securities loaned or sold—intercompany	0		0
Trading account liabilities	138,820		139,045
Trading account liabilities—intercompany	0		0
Short-term borrowings	38,149		30,701
Short-term borrowings—intercompany	0		0
Long-term debt	232,673		206,178
Long-term debt—intercompany	0		0
Advances from subsidiaries	0		0
Other liabilities	125,549		118,783
Other liabilities—intercompany	0		0
Stockholders’ equity	228,622		226,143	$ 232,690
Total liabilities and equity	1,889,133		1,792,077
Other	130,312		128,008
Citigroup parent company
Liabilities and equity
Long-term debt	151,914		147,333
Citibank, N.A.
Liabilities and equity
Other	17,800		20,700
Reportable legal entities | Citigroup parent company
Assets
Cash	0		0
Cash and due from banks—intercompany	179		142
Federal funds sold and securities borrowed or purchased under agreements to resell (including $156,332 and $133,204 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	0		0
Federal funds sold and resale agreements—intercompany	0		0
Trading account assets	0		6
Trading account assets—intercompany	215		1,173
Investments	28		173
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	132,197		143,154
Investments in subsidiaries	229,142		226,279
Other assets	24,032		23,734
Other assets—intercompany	15,541		27,845
Total assets	401,334		422,506
Liabilities and equity
Deposits	0		0
Deposits—intercompany	0		0
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $45,325 and $33,663 as of September 30, 2017 and December 31, 2016, respectively, 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	18		1,006
Short-term borrowings	246		0
Short-term borrowings—intercompany	0		0
Long-term debt	151,914		147,333
Long-term debt—intercompany	0		0
Advances from subsidiaries	17,947		41,258
Other liabilities	2,790		3,466
Other liabilities—intercompany	785		4,323
Stockholders’ equity	227,634		225,120
Total liabilities and equity	401,334		422,506
Reportable legal entities | CGMHI
Assets
Cash	728		870
Cash and due from banks—intercompany	3,791		3,820
Federal funds sold and securities borrowed or purchased under agreements to resell (including $156,332 and $133,204 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	202,366		196,236
Federal funds sold and resale agreements—intercompany	14,980		12,270
Trading account assets	137,196		121,484
Trading account assets—intercompany	1,208		907
Investments	162		335
Loans, net of unearned income	1,364		575
Loans, net of unearned income—intercompany	0		0
Allowance for loan losses	0		0
Total loans, net	1,364		575
Advances to subsidiaries	0		0
Investments in subsidiaries	0		0
Other assets	58,665		46,095
Other assets—intercompany	49,032		38,207
Total assets	469,492		420,799
Liabilities and equity
Deposits	0		0
Deposits—intercompany	0		0
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $45,325 and $33,663 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	135,520		122,320
Federal funds purchased and securities loaned or sold—intercompany	19,127		25,417
Trading account liabilities	91,058		87,714
Trading account liabilities—intercompany	1,071		868
Short-term borrowings	3,221		1,356
Short-term borrowings—intercompany	63,197		35,596
Long-term debt	17,758		8,128
Long-term debt—intercompany	30,609		41,287
Advances from subsidiaries	0		0
Other liabilities	62,950		57,430
Other liabilities—intercompany	11,281		7,894
Stockholders’ equity	33,700		32,789
Total liabilities and equity	469,492		420,799
Reportable legal entities | Other Citigroup subsidiaries and eliminations
Assets
Cash	21,876		22,173
Cash and due from banks—intercompany	(3,970)		(3,962)
Federal funds sold and securities borrowed or purchased under agreements to resell (including $156,332 and $133,204 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	50,242		40,577
Federal funds sold and resale agreements—intercompany	(14,980)		(12,270)
Trading account assets	121,711		122,435
Trading account assets—intercompany	(1,423)		(2,080)
Investments	354,484		352,796
Loans, net of unearned income	651,819		623,794
Loans, net of unearned income—intercompany	0		0
Allowance for loan losses	(12,366)		(12,060)
Total loans, net	639,453		611,734
Advances to subsidiaries	(132,197)		(143,154)
Investments in subsidiaries	0		0
Other assets	276,826		252,854
Other assets—intercompany	(64,573)		(66,052)
Total assets	1,247,449		1,175,051
Liabilities and equity
Deposits	964,038		929,406
Deposits—intercompany	0		0
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $45,325 and $33,663 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	25,762		19,501
Federal funds purchased and securities loaned or sold—intercompany	(19,127)		(25,417)
Trading account liabilities	47,762		51,331
Trading account liabilities—intercompany	(1,089)		(1,874)
Short-term borrowings	34,682		29,345
Short-term borrowings—intercompany	(63,197)		(35,596)
Long-term debt	63,001		50,717
Long-term debt—intercompany	(30,609)		(41,287)
Advances from subsidiaries	(17,947)		(41,258)
Other liabilities	59,809		57,887
Other liabilities—intercompany	(12,066)		(12,217)
Stockholders’ equity	196,430		194,513
Total liabilities and equity	1,247,449		1,175,051
Consolidating adjustments
Assets
Cash	0		0
Cash and due from banks—intercompany	0		0
Federal funds sold and securities borrowed or purchased under agreements to resell (including $156,332 and $133,204 as of September 30, 2017 and December 31, 2016, respectively, at fair value)	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	(229,142)		(226,279)
Other assets	0		0
Other assets—intercompany	0		0
Total assets	(229,142)		(226,279)
Liabilities and equity
Deposits	0		0
Deposits—intercompany	0		0
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $45,325 and $33,663 as of September 30, 2017 and December 31, 2016, respectively, 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	0		0
Short-term borrowings—intercompany	0		0
Long-term debt	0		0
Long-term debt—intercompany	0		0
Advances from subsidiaries	0		0
Other liabilities	0		0
Other liabilities—intercompany	0		0
Stockholders’ equity	(229,142)		(226,279)
Total liabilities and equity	(229,142)		(226,279)
Up to 30 days | Citibank, N.A.
Liabilities and equity
Placements with term of less than 30 days	$ 16,000		$ 6,800

CONDENSED CONSOLIDATING FINA140

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Millions		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations		$ (3,305)	$ 28,334
Cash flows from investing activities of continuing operations
Purchases of investments		(151,362)	(155,804)
Proceeds from sales of investments		89,724	99,172
Proceeds from maturities of investments		67,166	52,607
Change in deposits with banks		(26,054)	(20,374)
Change in loans		(41,569)	(42,163)
Proceeds from sales and securitizations of loans		7,019	12,676
Proceeds from significant disposals	[1]	3,411	265
Change in federal funds sold and resales		(15,795)	(16,370)
Changes in investments and advances—intercompany		0	0
Other investing activities		(2,210)	(1,625)
Net cash used in investing activities of continuing operations		(69,670)	(71,616)
Cash flows from financing activities of continuing operations
Dividends paid		(2,639)	(1,517)
Issuance of preferred stock		0	2,498
Treasury stock acquired		(9,071)	(5,167)
Proceeds (repayments) from issuance of long-term debt, net		22,508	3,003
Proceeds (repayments) from issuance of long-term debt—intercompany, net		0	0
Change in deposits		34,632	32,365
Change in federal funds purchased and repos		19,461	6,628
Change in short-term borrowings		7,448	8,448
Net change in short-term borrowings and other advances—intercompany		0	0
Capital contributions from parent		0	0
Other financing activities		(402)	(313)
Net cash provided by financing activities of continuing operations		71,937	45,945
Effect of exchange rate changes on cash and cash equivalents		599	(144)
Change in cash and due from banks		(439)	2,519
Cash and due from banks at beginning of period		23,043	20,900
Cash and due from banks at end of period		22,604	23,419
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		2,714	2,855
Cash paid during the period for interest		11,604	9,760
Non-cash investing activities
Transfers to loans HFS from loans		3,800	8,600
Transfers to OREO and other repossessed assets		85	138
Reportable legal entities | Citigroup parent company
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations		15,381	16,685
Cash flows from investing activities of continuing operations
Purchases of investments		0	0
Proceeds from sales of investments		132	229
Proceeds from maturities of investments		0	61
Change in deposits with banks		0	0
Change in loans		0	0
Proceeds from sales and securitizations of loans		0	0
Proceeds from significant disposals		0	0
Change in federal funds sold and resales		0	0
Changes in investments and advances—intercompany		13,269	(14,378)
Other investing activities		0	2,962
Net cash used in investing activities of continuing operations		13,401	(11,126)
Cash flows from financing activities of continuing operations
Dividends paid		(2,639)	(1,517)
Issuance of preferred stock			2,498
Treasury stock acquired		(9,071)	(5,167)
Proceeds (repayments) from issuance of long-term debt, net		6,665	1,613
Proceeds (repayments) from issuance of long-term debt—intercompany, net		0	0
Change in deposits		0	0
Change in federal funds purchased and repos		0	0
Change in short-term borrowings		44	(163)
Net change in short-term borrowings and other advances—intercompany		(23,342)	(2,503)
Capital contributions from parent		0	0
Other financing activities		(402)	(313)
Net cash provided by financing activities of continuing operations		(28,745)	(5,552)
Effect of exchange rate changes on cash and cash equivalents		0	0
Change in cash and due from banks		37	7
Cash and due from banks at beginning of period		142	124
Cash and due from banks at end of period		179	131
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		(772)	(265)
Cash paid during the period for interest		3,319	3,402
Non-cash investing activities
Transfers to loans HFS from loans		0	0
Transfers to OREO and other repossessed assets		0	0
Reportable legal entities | CGMHI
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations		(15,237)	5,285
Cash flows from investing activities of continuing operations
Purchases of investments		0	0
Proceeds from sales of investments		0	0
Proceeds from maturities of investments		0	0
Change in deposits with banks		10,972	(1,464)
Change in loans		0	0
Proceeds from sales and securitizations of loans		0	0
Proceeds from significant disposals		0	0
Change in federal funds sold and resales		(8,840)	(12,398)
Changes in investments and advances—intercompany		(5,439)	(23)
Other investing activities		0	0
Net cash used in investing activities of continuing operations		(3,307)	(13,885)
Cash flows from financing activities of continuing operations
Dividends paid		0	0
Issuance of preferred stock			0
Treasury stock acquired		0	0
Proceeds (repayments) from issuance of long-term debt, net		4,385	4,196
Proceeds (repayments) from issuance of long-term debt—intercompany, net		(1,300)	(12,533)
Change in deposits		0	0
Change in federal funds purchased and repos		6,910	12,251
Change in short-term borrowings		1,865	1,251
Net change in short-term borrowings and other advances—intercompany		6,573	(726)
Capital contributions from parent		(60)	5,000
Other financing activities		0	0
Net cash provided by financing activities of continuing operations		18,373	9,439
Effect of exchange rate changes on cash and cash equivalents		0	0
Change in cash and due from banks		(171)	839
Cash and due from banks at beginning of period		4,690	1,995
Cash and due from banks at end of period		4,519	2,834
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		470	81
Cash paid during the period for interest		3,175	2,378
Non-cash investing activities
Transfers to loans HFS from loans		0	0
Transfers to OREO and other repossessed assets		0	0
Reportable legal entities | Other Citigroup subsidiaries and eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations		(3,449)	6,364
Cash flows from investing activities of continuing operations
Purchases of investments		(151,362)	(155,804)
Proceeds from sales of investments		89,592	98,943
Proceeds from maturities of investments		67,166	52,546
Change in deposits with banks		(37,026)	(18,910)
Change in loans		(41,569)	(42,163)
Proceeds from sales and securitizations of loans		7,019	12,676
Proceeds from significant disposals		3,411	265
Change in federal funds sold and resales		(6,955)	(3,972)
Changes in investments and advances—intercompany		(7,830)	14,401
Other investing activities		(2,210)	(4,587)
Net cash used in investing activities of continuing operations		(79,764)	(46,605)
Cash flows from financing activities of continuing operations
Dividends paid		0	0
Issuance of preferred stock			0
Treasury stock acquired		0	0
Proceeds (repayments) from issuance of long-term debt, net		11,458	(2,806)
Proceeds (repayments) from issuance of long-term debt—intercompany, net		1,300	12,533
Change in deposits		34,632	32,365
Change in federal funds purchased and repos		12,551	(5,623)
Change in short-term borrowings		5,539	7,360
Net change in short-term borrowings and other advances—intercompany		16,769	3,229
Capital contributions from parent		60	(5,000)
Other financing activities		0	0
Net cash provided by financing activities of continuing operations		82,309	42,058
Effect of exchange rate changes on cash and cash equivalents		599	(144)
Change in cash and due from banks		(305)	1,673
Cash and due from banks at beginning of period		18,211	18,781
Cash and due from banks at end of period		17,906	20,454
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		3,016	3,039
Cash paid during the period for interest		5,110	3,980
Non-cash investing activities
Transfers to loans HFS from loans		3,800	8,600
Transfers to OREO and other repossessed assets		85	138
Consolidating adjustments
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations		0	0
Cash flows from investing activities of continuing operations
Purchases of investments		0	0
Proceeds from sales of investments		0	0
Proceeds from maturities of investments		0	0
Change in deposits with banks		0	0
Change in loans		0	0
Proceeds from sales and securitizations of loans		0	0
Proceeds from significant disposals		0	0
Change in federal funds sold and resales		0	0
Changes in investments and advances—intercompany		0	0
Other investing activities		0	0
Net cash used in investing activities of continuing operations		0	0
Cash flows from financing activities of continuing operations
Dividends paid		0	0
Issuance of preferred stock			0
Treasury stock acquired		0	0
Proceeds (repayments) from issuance of long-term debt, net		0	0
Proceeds (repayments) from issuance of long-term debt—intercompany, net		0	0
Change in deposits		0	0
Change in federal funds purchased and repos		0	0
Change in short-term borrowings		0	0
Net change in short-term borrowings and other advances—intercompany		0	0
Capital contributions from parent		0	0
Other financing activities		0	0
Net cash provided by financing activities of continuing operations		0	0
Effect of exchange rate changes on cash and cash equivalents		0	0
Change in cash and due from banks		0	0
Cash and due from banks at beginning of period		0	0
Cash and due from banks at end of period		0	0
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		0	0
Cash paid during the period for interest		0	0
Non-cash investing activities
Transfers to loans HFS from loans		0	0
Transfers to OREO and other repossessed assets		$ 0	$ 0
[1]	See Note 2 to the Consolidated Financial Statements for further information on significant disposals.