Citigroup (C) 10-Q 7 Nov 24 2024 Q3 Quarterly report Financial data

COVER PAGE

COVER PAGE	9 Months Ended
	Sep. 30, 2024 shares
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	1-9924
Entity Registrant Name	Citigroup Inc
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	52-1568099
Entity Address, Address Line One	388 Greenwich Street,
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10013
City Area Code	212
Local Phone Number	559-1000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	1,891,264,803
Entity Central Index Key	0000831001
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Common Stock, par value $.01 per share
Entity Information [Line Items]
Trading Symbol	C
Title of 12(b) Security	Common Stock, par value $.01 per share
Security Exchange Name	NYSE
7.625% Trust Preferred Securities of Citigroup Capital III (and registrant’s guaranty with respect thereto)
Entity Information [Line Items]
Trading Symbol	C/36Y
Title of 12(b) Security	7.625% TRUPs of Cap III (and registrant’s guaranty)
Security Exchange Name	NYSE
7.875% Fixed Rate / Floating Rate Trust Preferred Securities (TruPS®) of Citigroup Capital XIII (and registrant’s guaranty with respect thereto)
Entity Information [Line Items]
Trading Symbol	C N
Title of 12(b) Security	7.875% FXD / FRN TruPS of Cap XIII (and registrant’s guaranty)
Security Exchange Name	NYSE
Medium-Term Senior Notes, Series N, Callable Step-Up Coupon Notes due March 31, 2036 of CGMHI (and registrant’s guaranty with respect thereto)
Entity Information [Line Items]
Trading Symbol	C/36A
Title of 12(b) Security	MTN, Series N, Callable Step-Up Coupon Notes due Mar 2036 of CGMHI (and registrant’s guaranty)
Security Exchange Name	NYSE
Medium-Term Senior Notes, Series N, Callable Step-Up Coupon Notes due February 26, 2036 of CGMHI (and registrant’s guaranty with respect thereto)
Entity Information [Line Items]
Trading Symbol	C/36
Title of 12(b) Security	MTN, Series N, Callable Step-Up Coupon Notes due Feb 2036 of CGMHI (and registrant’s guaranty)
Security Exchange Name	NYSE
Medium-Term Senior Notes, Series N, Callable Fixed Rate Notes Due April 26, 2028 of CGMHI (and registrant’s guaranty with respect thereto)
Entity Information [Line Items]
Trading Symbol	C/28
Title of 12(b) Security	MTN, Series N, Callable Fixed Rate Notes Due Apr 2028 of CGMHI (and registrant’s guaranty)
Security Exchange Name	NYSE
Medium-Term Senior Notes, Series N, Callable Fixed Rate Notes Due December 18, 2035 of CGMHI (and registrant’s guaranty with respect thereto)
Entity Information [Line Items]
Trading Symbol	C/35
Title of 12(b) Security	MTN, Series N, Callable Fixed Rate Notes Due Dec 2035 of CGMHI (and registrant’s guaranty)
Security Exchange Name	NYSE
Medium-Term Senior Notes, Series N, Floating Rate Notes Due September 17, 2026 of CGMHI
Entity Information [Line Items]
Trading Symbol	C/26
Title of 12(b) Security	MTN, Series N, Floating Rate Notes Due Sept 2026 of CGMHI (and registrant’s guaranty)
Security Exchange Name	NYSE
Medium-Term Senior Notes, Series N, Floating Rate Notes Due September 15, 2028 of CGMHI
Entity Information [Line Items]
Trading Symbol	C/28A
Title of 12(b) Security	MTN, Series N, Floating Rate Notes Due Sept 2028 of CGMHI (and registrant’s guaranty)
Security Exchange Name	NYSE
Medium-Term Senior Notes, Series N, Floating Rate Notes Due October 6, 2028 of CGMHI
Entity Information [Line Items]
Trading Symbol	C/28B
Title of 12(b) Security	MTN, Series N, Floating Rate Notes Due Oct 2028 of CGMHI (and registrant’s guaranty)
Security Exchange Name	NYSE
Medium-Term Senior Notes, Series N, Floating Rate Notes Due March 29, 2029 of CGMHI
Entity Information [Line Items]
Trading Symbol	C/29A
Title of 12(b) Security	MTN, Series N, Floating Rate Notes Due Mar 2029 of CGMHI (and registrant’s guaranty)
Security Exchange Name	NYSE

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME (UNAUDITED) - USD ($) shares in Millions, $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues
Interest income		$ 36,456	$ 34,837	$ 108,666	$ 96,879
Interest expense		23,094	21,009	68,304	55,803
Net interest income		13,362	13,828	40,362	41,076
Commissions and fees		2,695	2,195	8,081	6,693
Principal transactions		3,219	3,008	9,367	9,475
Administration and other fiduciary fees		1,059	971	3,142	2,856
Realized gains on sales of investments, net		72	30	210	151
Impairment losses on investments:
Impairment losses on investments		(45)	(70)	(92)	(227)
(Provision) releases for credit losses on AFS debt securities	[1]	4	(1)	0	(1)
Net impairment losses recognized in earnings		(41)	(71)	(92)	(228)
Other revenue		(51)	178	488	999
Total non-interest revenues		6,953	6,311	21,196	19,946
Total revenues, net of interest expense		20,315	20,139	61,558	61,022
Provisions for credit losses and for benefits and claims
Provision for credit losses on loans		2,382	1,816	7,163	5,314
Provision (release) for credit losses on HTM debt securities		50	(3)	55	(24)
Provision for credit losses on other assets		110	56	226	630
Policyholder benefits and claims		28	25	73	63
Provision (release) for credit losses on unfunded lending commitments		105	(54)	(1)	(344)
Total provisions for credit losses and for benefits and claims	[1]	2,675	1,840	7,516	5,639
Operating expenses
Compensation and benefits		7,058	7,424	21,619	22,350
Premises and equipment		606	620	1,788	1,813
Technology/communication		2,273	2,256	6,757	6,692
Advertising and marketing		282	324	790	1,016
Restructuring		9	0	270	0
Other operating		3,022	2,887	9,574	8,499
Total operating expenses		13,250	13,511	40,798	40,370
Income from continuing operations before income taxes		4,390	4,788	13,244	15,013
Provision for income taxes		1,116	1,203	3,299	3,824
Income from continuing operations		3,274	3,585	9,945	11,189
Discontinued operations
Income (loss) from discontinued operations		(1)	2	(2)	0
Benefit for income taxes		0	0	0	0
Income (loss) from discontinued operations, net of taxes		(1)	2	(2)	0
Net income before attribution to noncontrolling interests		3,273	3,587	9,943	11,189
Noncontrolling interests		35	41	117	122
Citigroup’s net income		$ 3,238	$ 3,546	$ 9,826	$ 11,067
Basic earnings per share
Income from continuing operations (in dollars per share)	[2]	$ 1.53	$ 1.64	$ 4.67	$ 5.19
Income from discontinued operations, net of taxes (in dollars per share)	[2]	0	0	0	0
Net income (in dollars per share)	[2]	$ 1.53	$ 1.64	$ 4.67	$ 5.19
Weighted-average common shares outstanding (in shares)		1,899.9	1,924.4	1,906	1,936.9
Diluted earnings per share
Income from continuing operations (in dollars per share)	[2]	$ 1.51	$ 1.63	$ 4.61	$ 5.14
Income (loss) from discontinued operations, net of taxes (in dollars per share)	[2]	0	0	0	0
Net income (in dollars per share)	[2]	$ 1.51	$ 1.63	$ 4.61	$ 5.14
Adjusted weighted-average diluted common shares outstanding (in shares)		1,940.3	1,951.7	1,943.1	1,961.5
[1]In accordance with ASC 326, which requires the provision for credit losses on AFS debt securities to be included in revenue. The Total provisions for credit losses and for benefits and claims excludes the provision for credit losses on AFS debt securities, which is disclosed separately above.[2]Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Citigroup’s net income	$ 3,238	$ 3,546	$ 9,826	$ 11,067
Add: Citigroup’s other comprehensive income, net change, net of taxes
Unrealized gains and losses on debt securities	1,335	(169)	1,397	793
Debt valuation adjustment (DVA)	(150)	299	(457)	(645)
Cash flow hedges	(144)	731	633	1,263
Benefit plans liability adjustment	49	312	305	72
Currency translation adjustments (CTA), net of hedges	416	(1,496)	(2,272)	(632)
Excluded component of fair value hedges	(9)	(12)	(8)	(15)
Long-duration insurance contracts	(17)	23	5	22
Citigroup’s total other comprehensive income (loss)	1,480	(312)	(397)	858
Citigroup’s total comprehensive income	4,718	3,234	9,429	11,925
Add: Other comprehensive income (loss) attributable to noncontrolling interests	40	(37)	7	9
Add: Net income (loss) attributable to noncontrolling interests	35	41	117	122
Total comprehensive income	$ 4,793	$ 3,238	$ 9,553	$ 12,056

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash and due from banks (including segregated cash and other deposits)	$ 25,266	$ 27,342
Deposits with banks, net of allowance	277,828	233,590
Securities borrowed and purchased under agreements to resell (including $147,955 and $206,059 as of September 30, 2024 and December 31, 2023, respectively, at fair value), net of allowance	285,928	345,700
Brokerage receivables, net of allowance	63,653	53,915
Trading account assets (including $215,744 and $197,156 pledged to creditors as of September 30, 2024 and December 31, 2023, respectively)	458,072	411,756
Investments:
Available-for-sale debt securities (including $2,579 and $11,868 pledged to creditors as of September 30, 2024 and December 31, 2023, respectively)	234,444	256,936
Held-to-maturity debt securities, net of allowance (fair value of which is $234,310 and $235,001 as of September 30, 2024 and December 31, 2023, respectively) (includes $76 and $71 pledged to creditors as of September 30, 2024 and December 31, 2023, respectively)	248,274	254,247
Equity securities (including $855 and $766 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	7,953	7,902
Total investments	490,671	519,085
Loans:
Loans, net of unearned income	688,922	689,362
Allowance for credit losses on loans (ACLL)	(18,356)	(18,145)
Total loans, net	670,566	671,217
Goodwill	19,691	20,098
Intangible assets (including MSRs of $683 and $691 as of September 30, 2024 and December 31, 2023, respectively)	4,121	4,421
Premises and equipment, net of depreciation and amortization	30,096	28,747
Other assets (including $15,230 and $12,290 as of September 30, 2024 and December 31, 2023, respectively, at fair value), net of allowance	104,771	95,963
Total assets	2,430,663	2,411,834
Liabilities
Deposits (including $4,112 and $2,440 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	1,309,999	1,308,681
Securities loaned and sold under agreements to repurchase (including $62,858 and $62,485 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	278,377	278,107
Brokerage payables (including $6,329 and $4,321 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	81,186	63,539
Trading account liabilities	142,534	155,345
Short-term borrowings (including $11,896 and $6,545 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	41,340	37,457
Long-term debt (including $117,286 and $116,338 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	299,081	286,619
Other liabilities, plus allowances	68,244	75,835
Total liabilities	2,220,761	2,205,583
Stockholders’ equity
Preferred stock ($1.00 par value; authorized shares: 30 million), issued shares: as of September 30, 2024—654,000 and as of December 31, 2023—704,000, at aggregate liquidation value	16,350	17,600
Common stock ($0.01 par value; authorized shares: 6 billion), issued shares: as of September 30, 2024—3,099,718,745 and as of December 31, 2023—3,099,691,704	31	31
Additional paid-in capital	108,969	108,955
Retained earnings	204,770	198,905
Treasury stock, at cost: September 30, 2024—1,208,453,942 shares and December 31, 2023— 1,196,577,865 shares	(75,840)	(75,238)
Accumulated other comprehensive income (loss) (AOCI)	(45,197)	(44,800)
Total Citigroup stockholders’ equity	209,083	205,453
Noncontrolling interests	819	798
Total equity	209,902	206,251
Total liabilities and equity	2,430,663	2,411,834
Consumer loans
Loans:
Loans, net of unearned income	389,151	389,197
Allowance for credit losses on loans (ACLL)	(15,765)	(15,431)
Corporate loans
Loans:
Loans, net of unearned income	299,771	300,165
Allowance for credit losses on loans (ACLL)	$ (2,591)	$ (2,714)

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Securities borrowed or purchased under agreements to resell, at fair value	$ 285,928	$ 345,700
Trading account assets, pledged to creditors	215,744	197,156
Available-for-sale securities, pledged to creditors	2,579	11,868
Held-to-maturity debt securities, fair value	234,310	235,001
Held-to-maturity debt securities, pledged to creditors	76	71
Equity securities, at fair value	855	766
Loans, net of unearned income, at fair value	688,922	689,362
Mortgage servicing rights, at fair value	683	691
Other assets, at fair value	104,771	95,963
Securities loaned or sold under agreements to repurchase, at fair value	278,377	278,107
Brokerage payables, at fair value	81,186	63,539
Short-term borrowings, at fair value	41,340	37,457
Long-term debt, at fair value	$ 299,081	$ 286,619
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)	654,000	704,000
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)	3,099,718,745	3,099,691,704
Treasury stock (in shares)	1,208,453,942	1,196,577,865
Recurring
Deposits, at fair value	$ 4,112	$ 2,440
Consumer loans
Loans, net of unearned income, at fair value	389,151	389,197
Corporate loans
Loans, net of unearned income, at fair value	299,771	300,165
Fair value
Securities borrowed or purchased under agreements to resell, at fair value	147,955	206,059
Other assets, at fair value	15,230	12,290
Securities loaned or sold under agreements to repurchase, at fair value	62,858	62,485
Brokerage payables, at fair value	6,329	4,321
Short-term borrowings, at fair value	11,896	6,545
Long-term debt, at fair value	117,286	116,338
Fair value | Consumer loans
Loans, net of unearned income, at fair value	302	313
Fair value | Corporate loans
Loans, net of unearned income, at fair value	$ 7,804	$ 7,281

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	Total Citigroup common stockholders’ equity	Common stock and additional paid-in capital (APIC)	Retained earnings	Retained earnings Cumulative Effect, Period of Adoption, Adjustment	[1]	Retained earnings Cumulative Effect, Period of Adoption, Adjusted Balance	Treasury stock, at cost		Citigroup's accumulated other comprehensive income (loss)	Citigroup's accumulated other comprehensive income (loss) Cumulative Effect, Period of Adoption, Adjustment	[2]	Citigroup's accumulated other comprehensive income (loss) Cumulative Effect, Period of Adoption, Adjusted Balance	Noncontrolling interests
Balance, beginning of period at Dec. 31, 2022				$ 18,995		$ 108,489	$ 194,734	$ 290		$ 195,024	$ (73,967)		$ (47,062)	$ 27		$ (47,035)	$ 649
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				2,750
Redemption of preferred stock				(2,250)
Employee benefit plans						296					729	[3]
Other						3	(16)										8
Net income before attribution of noncontrolling interests		$ 11,189					11,067										122
Common dividends	[4]						(3,042)
Preferred dividends		(898)					(898)
Treasury stock acquired	[5]										(1,500)
Transactions between Citigroup and the noncontrolling-interest shareholders																	(14)
Distributions paid to noncontrolling-interest shareholders																	(82)
Citigroup’s total other comprehensive income													858				9
Net change in noncontrolling interests																	43
Balance, end of period at Sep. 30, 2023		210,195	$ 209,503	19,495	$ 190,008	108,788	202,135				(74,738)		(46,177)				692
Balance, beginning of period at Jun. 30, 2023				20,245		108,610	199,976			199,976	(74,247)		(45,865)			(45,865)	703
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				1,500
Redemption of preferred stock				(2,250)
Employee benefit plans						170					9	[3]
Other						8	(16)										0
Net income before attribution of noncontrolling interests		3,587					3,546										41
Common dividends	[4]						(1,038)
Preferred dividends		(333)					(333)
Treasury stock acquired	[5]										(500)
Transactions between Citigroup and the noncontrolling-interest shareholders																	(15)
Distributions paid to noncontrolling-interest shareholders																	0
Citigroup’s total other comprehensive income													(312)				(37)
Net change in noncontrolling interests																	(11)
Balance, end of period at Sep. 30, 2023		210,195	209,503	19,495	190,008	108,788	202,135				(74,738)		(46,177)				692
Balance, beginning of period at Dec. 31, 2023		206,251		17,600		108,986	198,905			198,905	(75,238)		(44,800)			(44,800)	798
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				3,800
Redemption of preferred stock				(5,050)
Employee benefit plans						37					898	[3]
Other						(23)	(20)										0
Net income before attribution of noncontrolling interests		9,943					9,826										117
Common dividends	[4]						(3,143)
Preferred dividends		(798)					(798)
Treasury stock acquired	[5]										(1,500)
Transactions between Citigroup and the noncontrolling-interest shareholders																	(9)
Distributions paid to noncontrolling-interest shareholders																	(94)
Citigroup’s total other comprehensive income													(397)				7
Net change in noncontrolling interests																	21
Balance, end of period at Sep. 30, 2024		209,902	209,083	16,350	192,733	109,000	204,770				(75,840)		(45,197)				819
Balance, beginning of period at Jun. 30, 2024				18,100		108,816	202,913			$ 202,913	(74,842)		(46,677)			$ (46,677)	834
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				1,500
Redemption of preferred stock				(3,250)
Employee benefit plans						174					2	[3]
Other						10	(15)										0
Net income before attribution of noncontrolling interests		3,273					3,238										35
Common dividends	[4]						(1,089)
Preferred dividends		(277)					(277)
Treasury stock acquired	[5]										(1,000)
Transactions between Citigroup and the noncontrolling-interest shareholders																	0
Distributions paid to noncontrolling-interest shareholders																	(90)
Citigroup’s total other comprehensive income													1,480				40
Net change in noncontrolling interests																	(15)
Balance, end of period at Sep. 30, 2024		$ 209,902	$ 209,083	$ 16,350	$ 192,733	$ 109,000	$ 204,770				$ (75,840)		$ (45,197)				$ 819
[1]See “Accounting Changes” in Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K.[2]See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K.[3]Includes treasury stock related to certain activity under Citi’s employee restricted or deferred stock programs where shares are withheld to satisfy employees’ tax requirements.[4]Common dividends declared were $0.56 for 3Q24, $0.53 per share for both 1Q24 and 2Q24, $0.53 for 3Q23 and $0.51 per share for both 1Q23 and 2Q23.[5]Primarily consists of open market purchases under Citi’s Board of Directors–approved common stock repurchase program.

CONSOLIDATED STATEMENT OF CHA_2

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended						12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Common dividends declared (in dollars per share)	$ 0.56	$ 0.53	$ 0.53	$ 0.53	$ 0.51	$ 0.51
Accounting standards update, extensible enumeration							Accounting Standards Update 2022-02 [Member]

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities of continuing operations
Net income before attribution of noncontrolling interests		$ 9,943	$ 11,189
Net income attributable to noncontrolling interests		117	122
Citigroup’s net income		9,826	11,067
Income (loss) from discontinued operations, net of taxes		(2)	0
Income from continuing operations—excluding noncontrolling interests		9,828	11,067
Adjustments to reconcile net income to net cash provided by (used in) operating activities of continuing operations
Net loss (gain) on sale of significant disposals	[1]	0	(1,462)
Depreciation and amortization		3,292	3,388
Deferred income taxes		(1,574)	(979)
Provisions for credit losses and for benefits and claims	[2]	7,516	5,639
Realized gains from sales of investments		(210)	(151)
Impairment losses on investments and other assets		92	227
Change in trading account assets		(46,456)	(72,397)
Change in trading account liabilities		(12,811)	(6,023)
Change in brokerage receivables net of brokerage payables		7,909	(6,144)
Change in loans held-for-sale (HFS)		(3,211)	2,117
Change in other assets		(4,327)	(7,134)
Change in other liabilities	[3]	(7,663)	(3,715)
Other, net		3,150	6,817
Total adjustments		(54,293)	(79,817)
Net cash provided by (used in) operating activities of continuing operations		(44,465)	(68,750)
Cash flows from investing activities of continuing operations
Change in securities borrowed and purchased under agreements to resell		59,772	30,342
Change in loans		(10,257)	(17,733)
Purchase of portfolio of consumer loans		(700)	0
Proceeds from sales and securitizations of loans		3,368	3,397
Net payment due to transfer of net liabilities associated with divestitures	[1]	0	(1,166)
Available-for-sale (AFS) debt securities
Purchases of investments		(181,245)	(171,154)
Proceeds from sales of investments		40,839	35,580
Proceeds from maturities of investments		164,025	149,049
Held-to-maturity (HTM) debt securities
Purchases of investments		(11,878)	(734)
Proceeds from maturities of investments		17,340	6,955
Capital expenditures on premises and equipment and capitalized software		(4,812)	(4,818)
Proceeds from sales of premises and equipment and repossessed assets		201	16
Other, net		1,848	273
Net cash provided by (used in) investing activities of continuing operations		78,501	30,007
Cash flows from financing activities of continuing operations
Dividends paid		(3,885)	(3,899)
Issuance of preferred stock		3,786	2,739
Redemption of preferred stock		(5,050)	(750)
Treasury stock acquired		(1,506)	(1,429)
Stock tendered for payment of withholding taxes		(448)	(324)
Change in securities loaned and sold under agreements to repurchase		270	54,326
Issuance of long-term debt		78,163	52,465
Payments and redemptions of long-term debt		(67,529)	(50,296)
Change in deposits		1,318	(92,448)
Change in short-term borrowings		3,883	(5,430)
Net cash provided by (used in) financing activities of continuing operations		9,002	(45,046)
Effect of exchange rate changes on cash, due from banks and deposits with banks		(876)	(4,249)
Change in cash, due from banks and deposits with banks		42,162	(88,038)
Cash, due from banks and deposits with banks at beginning of period		260,932	342,025
Cash, due from banks and deposits with banks at end of period		303,094	253,987
Cash and due from banks (including segregated cash and other deposits)		25,266	26,548
Deposits with banks, net of allowance		277,828	227,439
Cash, due from banks and deposits with banks at end of period		303,094	253,987
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes(3)	[4]	4,464	4,071
Cash paid during the period for interest		67,152	51,873
Non-cash investing activities
Transfer of investment securities from HTM to AFS	[1],[5],[6]	0	3,324
Transfers to loans HFS (Other assets) from loans HFI	[1],[5],[6]	3,861	6,031
Transfers from loans HFS (Other assets) to loans HFI	[1],[5],[6]	0	322
Non-cash financing activities
Non-cash redemption of preferred stock and increase in short-term borrowings	[1],[6]	$ 0	$ 1,500
[1]See Note 2.[2]In accordance with ASC 326, which requires the provision for credit losses on AFS debt securities to be included in revenue. The Total provisions for credit losses and for benefits and claims excludes the provision for credit losses on AFS debt securities, which is disclosed separately above.[3]Includes balances related to the FDIC special assessment and restructuring charges (see Note 9).[4]Includes net cash paid (received) for purchases and sales of nonrefundable, transferable tax credits.[5]In January 2023, Citi adopted ASU 2022-01. Upon adoption, Citi transferred $3.3 billion of mortgage-backed securities from HTM classification to AFS classification as allowed under the ASU. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer.

CONSOLIDATED STATEMENT OF CAS_2

CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) (Parenthetical) - USD ($) $ in Millions	1 Months Ended	9 Months Ended
	Jan. 31, 2023	Sep. 30, 2024	[1],[2],[3]	Sep. 30, 2023	[1],[2],[3]
Statement of Cash Flows [Abstract]
Transfer of investment securities from HTM to AFS, amortized cost	$ 3,300	$ 0		$ 3,324
Transfer of securities from HTM to AFS, unrealized gain	$ 100
[1]In January 2023, Citi adopted ASU 2022-01. Upon adoption, Citi transferred $3.3 billion of mortgage-backed securities from HTM classification to AFS classification as allowed under the ASU. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer.

BASIS OF PRESENTATION, UPDATED

BASIS OF PRESENTATION, UPDATED ACCOUNTING POLICIES AND ACCOUNTING CHANGES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
BASIS OF PRESENTATION, UPDATED ACCOUNTING POLICIES AND ACCOUNTING CHANGES	BASIS OF PRESENTATION, UPDATED ACCOUNTING POLICIES AND ACCOUNTING CHANGES Basis of Presentation The accompanying unaudited Consolidated Financial Statements as of September 30, 2024 and for the three and nine months ended September 30, 2024 and 2023 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 within Citigroup’s Annual Report on Form 10-K for the year ended December 31, 2023 (2023 Form 10-K), Citigroup’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2024 (First Quarter of 2024 Form 10-Q) and Citigroup’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024 (Second Quarter of 2024 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 these Consolidated Financial Statements are unaudited. Throughout these Notes, “Citigroup,” “Citi” and “the Company” refer to Citigroup Inc. and its consolidated subsidiaries. Certain reclassifications and updates have been made to the prior periods’ financial statements and notes to conform to the current period’s presentation. Cash equivalents are defined as those amounts included in Cash and due from banks and predominately all of Deposits with banks . Cash flows from risk management activities are classified in the same category as the related assets and liabilities. Amounts included in Cash and due from banks and Deposits with banks approximate fair value. ACCOUNTING CHANGES Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions In June 2022, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions . The ASU was issued to address diversity in practice whereby certain entities included the impact of contractual restrictions when valuing equity securities, and it clarifies that a contractual restriction on the sale of an equity security should not be considered part of the unit of account of the equity security and, therefore, should not be considered in measuring fair value. The ASU also includes requirements for entities to disclose the fair value of equity securities subject to contractual sale restrictions, the nature and remaining duration of the restrictions and the circumstances that could cause a lapse in the restrictions. Citi adopted the ASU on January 1, 2024, which did not impact the financial statements of the Company. Accounting for Investments in Tax Credit Structures In March 2023, the FASB issued ASU No. 2023‐02, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method . The ASU expanded the scope of tax equity investments eligible to apply the proportional amortization method of accounting. Under the proportional amortization method, the cost of an eligible investment is amortized in proportion to the income tax credits and other income tax benefits that are received by the investor, with the amortization of the investment and the income tax credits being presented net in the income statement as components of income tax expense (benefit). The ASU permits the Company to elect to use the proportional amortization method to account for an expanded range of eligible tax-incentivized investments if certain conditions are met. Citi adopted the ASU on January 1, 2024, which did not have a material impact to the financial statements of the Company. See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K for a discussion of 2023 accounting changes. FUTURE ACCOUNTING CHANGES Disaggregation of Income Statement Expenses In November 2024, the FASB issued ASU No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40) , to improve the disclosures of expenses by requiring public business entities to provide further disaggregation of relevant expense captions (i.e., employee compensation, depreciation, intangible asset amortization) in a separate note to the financial statements, a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively, and the total amount of selling expenses and, in an annual reporting period, an entity’s definition of selling expenses. The ASU is required to be adopted on a retrospective or prospective basis and will be effective for Citi for its annual period ending December 31, 2027 and interim periods for the interim period beginning January 1, 2028. Citi is currently evaluating the impact on its disclosures. Accounting for and Disclosure of Crypto Assets In December 2023, the FASB issued ASU No. 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets , intended to improve the accounting for certain crypto assets by requiring an entity to measure those assets at fair value each reporting period, with changes in fair value recognized in net income. The amendments also improve the information provided to investors about an entity’s crypto asset holdings by requiring disclosure about significant holdings, contractual sale restrictions and changes during the reporting period. The guidance is effective for fiscal years beginning after December 15, 2024, and interim periods within those fiscal years with early adoption permitted. Citi does not hold any crypto assets within the scope of the guidance. Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures , intended to enhance the transparency and decision usefulness of income tax disclosures. This guidance requires that public business entities disclose on an annual basis a tabular rate reconciliation in eight specific categories disaggregated by nature and for foreign tax effects by jurisdiction that meet a 5% of pretax income multiplied by the applicable statutory tax rate or greater threshold annually. The eight categories include state and local income taxes, net of federal income tax effect; foreign tax effects; enactment of new tax laws; enactment of new tax credits; effect of cross-border tax laws; valuation allowances; nontaxable items and nondeductible items; and changes in unrecognized tax benefits. Additional disclosures include qualitative description of the state and local jurisdictions that contribute to the majority (greater than 50%) of the effect of the state and local income tax category and explanation of the nature and effect of changes in individual reconciling items. The guidance also requires entities annually to disclose income taxes paid (net of refunds received) disaggregated by federal, state and foreign taxes and by jurisdiction identified based on the same 5% quantitative threshold. The standard is effective for fiscal years beginning after December 15, 2024. The transition method is prospective with the retrospective method permitted. Citi plans to adopt the ASU for the annual reporting period beginning on January 1, 2025, and is currently evaluating the impact on disclosures. Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures , intended to improve reportable segments disclosure requirements primarily through enhanced disclosures about significant segment expenses. The ASU includes a requirement to disclose significant segment expenses that are regularly provided to the chief operating decision maker (CODM) and included within each reported measure of segment profit or loss, the title and position of the CODM, an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources, and all segments’ profit or loss and assets disclosures currently required annually by Topic 280 along with those introduced by the ASU to be reported on an interim basis. The amendments also clarified that public entities are not precluded from reporting additional measures of a segment’s profit or loss that are regularly used by the CODM. Citi plans to adopt the ASU on a retrospective basis for its annual period ending December 31, 2024 and for the interim period beginning January 1, 2025.

DISCONTINUED OPERATIONS, SIGNIF

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS	DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS Summary of Discontinued Operations Citi’s results from Discontinued operations consisted of residual activities related to the sales of the Egg Banking plc credit card business in 2011 and the German retail banking business in 2008. All Discontinued operations results are recorded within All Other . Citi’s Income (loss) from discontinued operations, net of taxes was $(1) million and $2 million for the three months ended September 30, 2024 and 2023, and $(2) million and $0 million for the nine months ended September 30, 2024 and 2023, respectively. Cash flows from Discontinued operations were not material for the periods presented. Significant Disposals As of September 30, 2024, Citi had closed the sales of nine consumer banking businesses within All Other —Legacy Franchises: Australia closed in the second quarter of 2022, the Philippines closed in the third quarter of 2022, Bahrain, Malaysia and Thailand closed in the fourth quarter of 2022, India and Vietnam closed in the first quarter of 2023, Taiwan closed in the third quarter of 2023 and Indonesia closed in the fourth quarter of 2023. Of the nine sale agreements, the five included in the table below were identified as significant disposals. The gains and losses included in the footnotes to the table below represent life-to-date amounts, which are periodically updated due to post-closing purchase price adjustments. As of September 30, 2024, there were no remaining assets or liabilities included on Citi’s Consolidated Balance Sheet related to the significant disposals: Income (loss) before taxes (6) In millions of dollars Three Months Ended Nine Months Ended September 30, Consumer banking business in Sale agreement date Closing date 2024 2023 2024 2023 Australia (1) 8/9/2021 6/1/2022 $ — $ — $ — $ — Philippines (2) 12/23/2021 8/1/2022 — — — — Thailand (3) 1/14/2022 11/1/2022 — — — — India (4) 3/30/2022 3/1/2023 — — — 2 Taiwan (5) 1/28/2022 8/12/2023 — (1) — 91 (1) On June 1, 2022, Citi completed the sale of its Australia consumer banking business, which was part of All Other —Legacy Franchises . The business had approximately $9.4 billion in assets, including $9.3 billion of loans (net of allowance of $140 million) and excluding goodwill. The total amount of liabilities was $7.3 billion, including $6.8 billion in deposits. The transaction generated a pretax loss on sale of approximately $768 million ($644 million after-tax), subject to closing adjustments, recorded in Other revenue . The loss on sale primarily reflected the impact of an approximate pretax $620 million CTA loss (net of hedges) ($470 million after-tax) already reflected in the AOCI component of equity. The sale closed on June 1, 2022, and the CTA-related balance was removed from AOCI , resulting in a neutral CTA impact to Citi’s CET1 Capital. The income before taxes in the above table for Australia reflects Citi’s ownership through June 1, 2022. (2) On August 1, 2022, Citi completed the sale of its Philippines consumer banking business, which was part of All Other —Legacy Franchises . The business had approximately $1.8 billion in assets, including $1.2 billion of loans (net of allowance of $80 million) and excluding goodwill. The total amount of liabilities was $1.3 billion, including $1.2 billion in deposits. The sale resulted in a pretax gain on sale of approximately $618 million ($290 million after-tax), subject to closing adjustments, recorded in Other revenue . The income before taxes in the above table for the Philippines reflects Citi’s ownership through August 1, 2022. (3) On November 1, 2022, Citi completed the sale of its Thailand consumer banking business, which was part of All Other —Legacy Franchises . The business had approximately $2.7 billion in assets, including $2.4 billion of loans (net of allowance of $67 million) and excluding goodwill. The total amount of liabilities was $1.0 billion, including $0.8 billion in deposits. The sale resulted in a pretax gain on sale of approximately $209 million ($115 million after-tax), subject to closing adjustments, recorded in Other revenue . The income before taxes in the above table for Thailand reflects Citi’s ownership through November 1, 2022. (4) On March 1, 2023, Citi completed the sale of its India consumer banking business, which was part of All Other —Legacy Franchises . The business had approximately $5.2 billion in assets, including $3.4 billion of loans (net of allowance of $32 million) and excluding goodwill. The total amount of liabilities was $5.2 billion, including $5.1 billion in deposits. The sale resulted in a pretax gain on sale of approximately $1.0 billion ($718 million after-tax), subject to closing adjustments, recorded in Other revenue . The income before taxes in the above table for India reflects Citi’s ownership through March 1, 2023. (5) On August 12, 2023, Citi completed the sale of its Taiwan consumer banking business, which was part of All Other —Legacy Franchises . The business had approximately $11.6 billion in assets, including $7.2 billion of loans (net of allowance of $92 million) and excluding goodwill. The total amount of liabilities was $9.2 billion, including $9.0 billion in deposits. The sale resulted in a pretax gain on sale of approximately $405 million ($286 million after-tax), subject to closing adjustments, recorded in Other revenue . The income before taxes in the above table for Taiwan reflects Citi’s ownership through August 12, 2023. (6) Income before taxes for the period in which the individually significant component was classified as HFS for all prior periods presented. For Australia, excludes the pretax loss on sale. For the Philippines, Thailand, India and Taiwan, excludes the pretax gain on sale. Citi did not have any other significant disposals as of September 30, 2024. As of November 7, 2024, Citi had not entered into sale agreements for the remaining All Other —Legacy Franchises businesses to be sold, specifically the Poland consumer banking business and the Mexico Consumer/SBMM businesses. For a description of the Company’s significant disposal transactions in prior periods and financial impact, see Note 2 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. Other Business Exits Wind-Down of Korea Consumer Banking Business On October 25, 2021, Citi disclosed its decision to wind down and close its Korea consumer banking business, which is reported in All Other —Legacy Franchises. In connection with the announcement, Citibank Korea Inc. (CKI) commenced a voluntary early termination program (Korea VERP). Due to the voluntary nature of this termination program, no liabilities for termination benefits are recorded until CKI makes formal offers to employees that are then irrevocably accepted by those employees, at which time related charges are recorded in Compensation and benefit expenses. The following table summarizes the reserve charges related to the Korea VERP and other initiatives reported in All Other : In millions of dollars Employee termination costs Total Citigroup (pretax) Original charges in fourth quarter 2021 $ 1,052 Utilization (1) Foreign exchange 3 Balance at December 31, 2021 $ 1,054 Additional charges in first quarter 2022 $ 31 Utilization (347) Foreign exchange (24) Balance at March 31, 2022 $ 714 Additional charges (releases) $ (3) Utilization (670) Foreign exchange (41) Balance at June 30, 2022 $ — Note: There were no additional charges after June 30, 2022. The total cash charges for the wind-down were $1.1 billion through 2022, most of which were recognized in 2021. Citi does not expect to record any additional charges in connection with the Korea VERP. See Note 8 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K for details on the pension impact of the Korea wind-down. Wind-Down of Russia Consumer and Institutional Banking Businesses On August 25, 2022, Citi announced its decision to wind down its consumer banking and local commercial banking operations in Russia. As part of the wind-down, Citi is also actively pursuing sales of certain Russian consumer banking portfolios. On October 14, 2022, Citi disclosed that it would end nearly all of the institutional banking services it offered in Russia by the end of the first quarter of 2023. Going forward, Citi’s only operations in Russia are those necessary to fulfill its remaining legal and regulatory obligations. Portfolio Sales • During the second quarter of 2023, Citi recorded an incremental gain of $5 million related to post-closing contingency payments for the previously disclosed personal installment loan sale in Other revenue. The previously disclosed sale of a portfolio of ruble-denominated personal installment loans resulted in a pretax net loss on sale of approximately $7 million. • During the third and fourth quarters of 2023 and the first and second quarters of 2024, as part of the previously disclosed cards referral agreement with a Russian bank, approximately $55 million of credit card receivables were settled upon referral and refinanced. Wind-Down Charges The following tables provide details on Citi’s Russia wind-down charges: Three Months Ended In millions of dollars All Other Services, Markets and Banking Total Severance (1) $ 3 $ — $ 3 Vendor termination and other costs (2) 1 — 1 Total $ 4 $ — $ 4 Program-to-date In millions of dollars All Other Services, Markets and Banking Total Severance (1) $ 41 $ 10 $ 51 Vendor termination and other costs (2) 20 — 20 Total $ 61 $ 10 $ 71 Estimated additional charges In millions of dollars All Other Services, Markets and Banking Total Severance (1) $ 19 $ 1 $ 20 Vendor termination and other costs (2) 22 — 22 Total $ 41 $ 1 $ 42 (1) Recorded in Compensation and benefits. (2) Recorded in Other operating expenses.

OPERATING SEGMENTS

OPERATING SEGMENTS	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
OPERATING SEGMENTS	OPERATING SEGMENTS The operating segments and reporting units reflect how the CEO, who is the chief operating decision maker (CODM), manages the Company, including allocating resources and measuring performance. Citi is organized into five reportable operating segments: Services , Markets , Banking , U.S. Personal Banking (USPB) and Wealth , with the remaining operations recorded in All Other , which includes activities not assigned to a specific reportable operating segment, as well as discontinued operations. See operating segment details in Note 3 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. During the third quarter of 2024, Citi reallocated certain deposit balances from Markets to All Other , to consolidate funding strategies across the Company. This change had no material impact to operating results of Markets or All Other. Prior periods were not reclassified and Citi’s consolidated results remained unchanged for all periods presented. During the second quarter of 2024, Citi realigned businesses engaged in financing and securitization activities within Banking and Markets , transferred the retail banking business in the U.K., which is being wound down, from Wealth to All Other and made other immaterial reclassifications to align with Citi’s transformation and strategy. These reclassifications did not materially change segment or All Other results, and prior periods were conformed to reflect these changes. Citi’s consolidated results remain unchanged for all periods presented. Beginning in the first quarter of 2024, Citi reallocated certain customer balances between All Other— Legacy Franchises, Services , Markets and Banking in preparation for the IPO of the Mexico Consumer/SBMM operations, and made other immaterial reclassifications. These reallocations and reclassifications did not materially change segment or All Other results and prior periods were conformed to reflect these changes. Citi’s consolidated results remain unchanged for all periods presented. Revenues and expenses directly associated with each respective business segment or component are included in determining respective operating results. Other revenues and expenses that are attributable to a particular business segment or component are generally allocated from All Other based on respective net revenues, non-interest expenses or other relevant measures. Revenues and expenses from transactions with other operating segments or components are treated as transactions with external parties for purposes of segment disclosures, while funding charges paid by operating segments and funding credits received by Corporate Treasury within All Other are included in net interest income. The Company includes intersegment eliminations within All Other to reconcile the operating segment results to Citi’s consolidated results. The accounting policies of these reportable operating segments are the same as those disclosed in Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. The following tables present certain information regarding the Company’s continuing operations by reportable operating segments and All Other on a managed basis that excludes divestiture-related impacts. Performance measurement is based on Income (loss) from continuing operations . These results are used by the CODM, both in evaluating the performance of, and in allocating resources to, each of the segments. Three Months Ended September 30, In millions of dollars, except identifiable assets, average loans Services Markets Banking USPB 2024 2023 2024 2023 2024 2023 2024 2023 Net interest income $ 3,435 $ 3,440 $ 1,405 $ 1,695 $ 527 $ 555 $ 5,293 $ 5,175 Non-interest revenue 1,593 1,196 3,412 3,053 1,070 818 (248) (258) Total revenues, net of interest expense $ 5,028 $ 4,636 $ 4,817 $ 4,748 $ 1,597 $ 1,373 $ 5,045 $ 4,917 Provisions for credit losses and for benefits and claims $ 127 $ 95 $ 141 $ 162 $ 177 $ (56) $ 1,909 $ 1,459 Provision (benefits) for income taxes 630 666 248 211 68 47 157 221 Income (loss) from continuing operations 1,683 1,355 1,089 1,065 236 157 522 756 Identifiable assets (September 30, 2024 and December 31, 2023) $ 608 $ 586 $ 1,002 $ 1,008 $ 151 $ 148 $ 245 $ 242 Average loans 87 83 119 108 88 89 210 196 Average deposits 825 797 19 23 1 1 85 110 Wealth All Other (1) Reconciling Items (1) Total Citi 2024 2023 2024 2023 2024 2023 2024 2023 Net interest income $ 1,233 $ 1,164 $ 1,469 $ 1,799 $ — $ — $ 13,362 $ 13,828 Non-interest revenue 769 667 356 439 1 396 6,953 6,311 Total revenues, net of interest expense $ 2,002 $ 1,831 $ 1,825 $ 2,238 $ 1 $ 396 $ 20,315 $ 20,139 Provisions for credit losses and for benefits and claims $ 33 $ (2) $ 289 $ 199 $ (1) $ (17) $ 2,675 $ 1,840 Provision (benefits) for income taxes 85 32 (52) (59) (20) 85 1,116 1,203 Income (loss) from continuing operations 283 132 (494) (94) (45) 214 3,274 3,585 Identifiable assets (September 30, 2024 and December 31, 2023) $ 230 $ 229 $ 195 $ 199 $ 2,431 $ 2,412 Average loans 150 151 33 35 687 662 Average deposits 316 305 65 79 1,311 1,315 Nine Months Ended September 30, In millions of dollars, except average loans Services Markets Banking USPB 2024 2023 2024 2023 2024 2023 2024 2023 Net interest income $ 9,977 $ 9,809 $ 5,149 $ 5,246 $ 1,636 $ 1,610 $ 15,622 $ 14,912 Non-interest revenue 4,497 3,776 10,111 10,037 3,324 2,127 (480) (665) Total revenues, net of interest expense $ 14,474 $ 13,585 $ 15,260 $ 15,283 $ 4,960 $ 3,737 $ 15,142 $ 14,247 Provisions for credit losses and for benefits and claims $ 164 $ 304 $ 329 $ 229 $ 16 $ (327) $ 6,428 $ 4,633 Provision (benefits) for income taxes 1,626 1,952 924 1,166 346 83 306 487 Income (loss) from continuing operations 4,696 3,894 3,979 4,066 1,172 265 990 1,619 Average loans $ 84 $ 81 $ 119 $ 109 $ 89 $ 92 $ 207 $ 189 Average deposits 812 814 23 23 1 1 93 111 Wealth All Other (1) Reconciling Items (1) Total Citi 2024 2023 2024 2023 2024 2023 2024 2023 Net interest income $ 3,261 $ 3,371 $ 4,717 $ 6,128 $ — $ — $ 40,362 $ 41,076 Non-interest revenue 2,248 1,986 1,474 1,277 22 1,408 21,196 19,946 Total revenues, net of interest expense $ 5,509 $ 5,357 $ 6,191 $ 7,405 $ 22 $ 1,408 $ 61,558 $ 61,022 Provisions for credit losses and for benefits and claims $ (146) $ (7) $ 718 $ 844 $ 7 $ (37) $ 7,516 $ 5,639 Provision (benefits) for income taxes 202 104 (29) (377) (76) 409 3,299 3,824 Income (loss) from continuing operations 668 398 (1,389) 177 (171) 770 9,945 11,189 Average loans $ 150 $ 150 $ 33 $ 36 $ 682 $ 657 Average deposits 316 311 71 79 1,316 1,339 (1) Segment results are presented on a managed basis that excludes divestiture-related impacts related to (i) Citi’s divestitures of its Asia consumer banking businesses and (ii) the planned IPO of Mexico consumer banking and small business and middle-market banking within All Other —Legacy Franchises. Adjustments are included in Legacy Franchises within All Other and are reflected in the reconciliations above to arrive at Citi’s reported results in the Consolidated Statement of Income. The following table presents a reconciliation of total Citigroup income from continuing operations as reported: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 (1) 2023 (2) 2024 (3) 2023 (4) Total segments and All Other —income from continuing operations (5) $ 3,319 $ 3,371 $ 10,116 $ 10,419 Divestiture-related impact on: Total revenues, net of interest expense 1 396 22 1,408 Total operating expenses 67 114 262 266 Provision (release) for credit losses (1) (17) 7 (37) Provision (benefits) for income taxes (20) 85 (76) 409 Income from continuing operations $ 3,274 $ 3,585 $ 9,945 $ 11,189 (1) The three months ended September 30, 2024 includes approximately $67 million in operating expenses (approximately $46 million after-tax), primarily related to separation costs in Mexico and severance costs in the Asia exit markets. (2) The three months ended September 30, 2023 includes an approximate $403 million gain on sale recorded in revenue (approximately $284 million after various taxes) related to Citi’s sale of the Taiwan consumer banking business and approximately $114 million in operating expenses (approximately $78 million after-tax), primarily related to separation costs in Mexico and severance costs in the Asia exit markets. For additional information, see Citi’s Quarterly Report on Form 10-Q for the period ended September 30, 2023. (3) The nine months ended September 30, 2024 includes approximately $262 million in operating expenses (approximately $181 million after-tax), primarily related to separation costs in Mexico and severance costs in the Asia exit markets. (4) The nine months ended September 30, 2023 includes an approximate $1.059 billion gain on sale recorded in revenue (approximately $727 million after various taxes) related to Citi’s sale of the India consumer banking business and an approximate $403 million gain on sale recorded in revenue (approximately $284 million after various taxes) related to Citi’s sale of the Taiwan consumer banking business. In addition, the nine months ended September 30, 2023 includes approximately $266 million in operating expenses (approximately $188 million after-tax), primarily related to separation costs in Mexico and severance costs in the Asia exit markets. For additional information, see Citi’s Quarterly Report on Form 10-Q for the period ended September 30, 2023. (5) Segment results are presented on a managed basis that excludes divestiture-related impacts related to (i) Citi’s divestitures of its Asia consumer banking businesses and (ii) the planned IPO of Mexico Consumer/SBMM within All Other —Legacy Franchises. Adjustments are included in Legacy Franchises within All Other

INTEREST INCOME AND EXPENSE

INTEREST INCOME AND EXPENSE	9 Months Ended
	Sep. 30, 2024
Banking and Thrift, Interest [Abstract]
INTEREST INCOME AND EXPENSE	INTEREST INCOME AND EXPENSE Interest income and Interest expense consisted of the following: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Interest income Consumer loans $ 10,051 $ 9,609 $ 29,629 $ 27,195 Corporate loans 5,754 5,432 17,200 15,186 Loan interest, including fees $ 15,805 $ 15,041 $ 46,829 $ 42,381 Deposits with banks 3,050 2,645 8,407 8,725 Securities borrowed and purchased under agreements to resell 7,293 7,363 22,326 18,791 Investments, including dividends 4,683 4,719 14,353 13,314 Trading account assets (1) 4,451 3,893 13,082 10,391 Other interest-earning assets (2) 1,174 1,176 3,669 3,277 Total interest income $ 36,456 $ 34,837 $ 108,666 $ 96,879 Interest expense Deposits $ 10,319 $ 9,630 $ 30,965 $ 26,065 Securities loaned and sold under agreements to repurchase 7,328 6,090 21,256 14,609 Trading account liabilities (1) 792 892 2,417 2,549 Short-term borrowings and other interest-bearing liabilities (3) 2,009 1,956 5,873 5,382 Long-term debt 2,646 2,441 7,793 7,198 Total interest expense $ 23,094 $ 21,009 $ 68,304 $ 55,803 Net interest income $ 13,362 $ 13,828 $ 40,362 $ 41,076 Provision for credit losses on loans 2,382 1,816 7,163 5,314 Net interest income after provision for credit losses on loans $ 10,980 $ 12,012 $ 33,199 $ 35,762 (1) Interest expense on Trading account liabilities of Services , Markets and Banking is reported as a reduction of Interest income . Interest income and Interest expense on cash collateral positions are reported in interest on Trading account assets and Trading account liabilities , respectively. (2) Includes assets from businesses held-for-sale (see Note 2) and Brokerage receivables . (3) Includes liabilities from businesses held-for-sale (see Note 2) and Brokerage payables

COMMISSIONS AND FEES; ADMINISTR

COMMISSIONS AND FEES; ADMINISTRATION AND OTHER FIDUCIARY FEES	9 Months Ended
	Sep. 30, 2024
Other Income and Expenses [Abstract]
COMMISSIONS AND FEES; ADMINISTRATION AND OTHER FIDUCIARY FEES	COMMISSIONS AND FEES; ADMINISTRATION AND OTHER FIDUCIARY FEES Commissions and Fees The primary components of Commissions and fees revenue are investment banking fees, brokerage commissions, credit card and bank card income, deposit-related fees and transactional service fees. See Note 3 for segment results and Note 5 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K for additional information on Citi’s commissions and fees. The following table presents Commissions and fees revenue: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Investment banking (1) $ 944 $ 694 $ 2,692 $ 2,018 Brokerage commissions (2) 653 565 1,895 1,776 Credit and bank card income (3) Interchange fees 3,052 3,015 9,074 8,944 Card-related loan fees 162 123 439 360 Card rewards and partner payments (3,187) (3,159) (9,292) (9,284) Deposit-related fees (4) 324 325 1,005 924 Transactional service fees (5) 344 327 1,043 978 Corporate finance (6) 164 89 512 277 Insurance distribution revenue (7) 76 77 238 257 Insurance premiums (8) 23 26 72 72 Loan servicing 19 21 54 71 Other 121 92 349 300 Total (9) $ 2,695 $ 2,195 $ 8,081 $ 6,693 (1) Investment banking fees are earned primarily by Banking and Markets. For the periods presented, the contract liability amount was negligible. (2) Brokerage commissions are earned primarily by Markets and Wealth . The Company recognized $43 million and $129 million of revenue related to variable consideration for the three and nine months ended September 30, 2024, respectively, and $44 million and $158 million for the three and nine months ended September 30, 2023, respectively. These amounts primarily relate to performance obligations satisfied in prior periods. (3) Credit card and bank card income is earned primarily by USPB and Services . (4) Deposit-related fees are earned primarily by Services . (5) Transactional service fees are earned primarily by Services. (6) Consists primarily of fees earned from structuring and underwriting loan syndications or related financing activity. This activity is accounted for under ASC 310. (7) Insurance distribution revenue is earned primarily by Wealth and Legacy Franchises within All Other. (8) Insurance premiums are earned primarily by Legacy Franchises within All Other . (9) Commissions and fees include $(2,791) million and $(8,162) million not accounted for under ASC 606, Revenue from Contracts with Customers , for the three and nine months ended September 30, 2024, respectively, and $(2,897) million and $(8,497) million for the three and nine months ended September 30, 2023, respectively. Amounts reported in Commissions and fees accounted for under other guidance primarily include card-related loan fees, card reward programs and certain partner payments, corporate finance fees, insurance premiums and loan servicing fees. Administration and Other Fiduciary Fees Administration and other fiduciary fees revenue is primarily composed of custody fees and fiduciary fees. See Note 3 for segment results and Note 5 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K for additional information on Citi’s administration and other fiduciary fees. The following table presents Administration and other fiduciary fees revenue: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Custody fees (1) $ 520 $ 469 $ 1,562 $ 1,424 Fiduciary fees (2) 403 370 1,183 1,024 Guarantee fees 136 132 397 408 Total administration and other fiduciary fees (3) $ 1,059 $ 971 $ 3,142 $ 2,856 (1) Custody fees are earned primarily by Services . (2) Fiduciary fees are earned primarily by Wealth and Legacy Franchises within All Other . (3) Administration and other fiduciary fees include $136 million and $132 million for the three months ended September 30, 2024 and 2023, and $397 million and $408 million for the nine months ended September 30, 2024 and 2023, respectively, that are not accounted for under ASC 606, Revenue from Contracts with Customers. These generally include guarantee fees.

PRINCIPAL TRANSACTIONS

PRINCIPAL TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Principal Transactions Revenue, Net [Abstract]
PRINCIPAL TRANSACTIONS	PRINCIPAL TRANSACTIONS Principal transactions revenue consists of realized and unrealized gains and losses from trading activities. Trading activities include revenues from fixed income, equities, credit and commodities products and foreign exchange transactions that are managed on a portfolio basis and characterized below based on the primary risk managed by each trading desk (as such, the trading desks can be periodically reorganized and thus the risk categories). Not included in the table below is the impact of net interest income related to trading activities, which is an integral part of the profitability of trading activities (see Note 4 for information about net interest income related to trading activities). Principal transactions include CVA (credit valuation adjustments) and FVA (funding valuation adjustments) on over-the-counter derivatives, and gains (losses) on certain economic hedges on loans in Services , Markets and Banking . These adjustments are discussed further in Note 23. In certain transactions, Citi incurs fees and presents these fees paid to third parties in operating expenses. The following table presents Principal transactions revenue: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Interest rate risks (1) $ 659 $ 782 $ 1,744 $ 2,447 Foreign exchange risks (2) 1,505 1,464 4,313 4,598 Equity risks (3)(4) 663 308 1,964 1,147 Commodity and other risks (5) 383 475 1,007 1,443 Credit products and risks (6) 9 (21) 339 (160) Total $ 3,219 $ 3,008 $ 9,367 $ 9,475 (1) Includes revenues from government securities, 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. (2) Includes revenues from foreign exchange spot, forward, option and swap contracts, as well as foreign currency translation (FX translation) gains and losses. (3) Includes revenues from common, preferred and convertible preferred stock, convertible corporate debt, equity-linked notes and exchange-traded and OTC equity options and warrants. (4) The nine months ended September 30, 2024 include an approximate $400 million episodic gain related to the Visa B exchange completed in the second quarter of 2024. (5) Primarily includes revenues from crude oil, refined oil products, natural gas and other commodities trades. (6) Includes revenues from corporate debt, secondary trading loans, mortgage securities, single name and index credit default swaps, and structured credit products.

INCENTIVE PLANS

INCENTIVE PLANS	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
INCENTIVE PLANS	INCENTIVE PLANS For information on Citi’s incentive plans, see Note 7 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K.

RETIREMENT BENEFITS

RETIREMENT BENEFITS	9 Months Ended
	Sep. 30, 2024
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 2023 Form 10-K. Net Expense (Benefit) The following tables summarize the components of net expense (benefit) recognized in the Consolidated Statement of Income for the Company’s pension and postretirement benefit plans for Significant Plans and All Other Plans. Service cost is reported in Compensation and benefits expenses and all other components of the net periodic benefit cost are reported in Other operating expenses in the Consolidated Statement of Income. 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 2024 2023 2024 2023 2024 2023 2024 2023 Service cost $ — $ — $ 28 $ 29 $ — $ — $ — $ — Interest cost on benefit obligation 119 124 105 105 4 4 25 27 Expected return on assets (150) (160) (80) (84) (3) (3) (19) (20) Amortization of unrecognized: Prior service (benefit) — — (1) (1) (2) (2) (1) (2) Net actuarial loss (gain) 43 39 18 20 (2) (3) 3 (4) Settlement loss (1) — — 4 5 — — — — Total net expense (benefit) $ 12 $ 3 $ 74 $ 74 $ (3) $ (4) $ 8 $ 1 (1) Settlement loss relates to 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 2024 2023 2024 2023 2024 2023 2024 2023 Service cost $ — $ — $ 87 $ 87 $ — $ — $ 1 $ 1 Interest cost on benefit obligation 355 374 323 305 12 13 82 79 Expected return on assets (453) (481) (249) (247) (8) (10) (61) (59) Amortization of unrecognized: Prior service cost (benefit) 1 1 (3) (4) (7) (7) (5) (6) Net actuarial loss (gain) 134 118 61 54 (7) (8) 8 (14) Curtailment (gain) (1) — — — (8) — — — — Settlement loss (1) — — 6 9 — — — — Total net expense (benefit) $ 37 $ 12 $ 225 $ 196 $ (10) $ (12) $ 25 $ 1 (1) Curtailment and settlement relate to divestiture activities. Funded Status and Accumulated Other Comprehensive Income (AOCI) The following table summarizes the funded status and amounts recognized on the Consolidated Balance Sheet for the Company’s Significant pension and postretirement benefit plans: Nine Months Ended September 30, 2024 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 $ 9,640 $ 7,030 $ 343 $ 1,208 Plans measured annually (18) (1,663) — (219) Projected benefit obligation at beginning of year—Significant Plans $ 9,622 $ 5,367 $ 343 $ 989 First-quarter activity (244) (76) (12) (3) Second-quarter activity (231) (376) (11) (116) Projected benefit obligation at June 30, 2024—Significant Plans $ 9,147 $ 4,915 $ 320 $ 870 Service cost — 11 — — Interest cost on benefit obligation 120 86 4 22 Actuarial loss 403 33 10 14 Benefits paid, net of participants’ contributions (224) (84) (9) (22) Foreign exchange impact — (90) — (62) Projected benefit obligation at period end—Significant Plans $ 9,446 $ 4,871 $ 325 $ 822 Change in plan assets Plan assets at fair value at beginning of year $ 10,210 $ 6,426 $ 231 $ 970 Plans measured annually — (1,198) — (9) Plan assets at fair value at beginning of year—Significant Plans $ 10,210 $ 5,228 $ 231 $ 961 First-quarter activity (201) (112) — (8) Second-quarter activity (203) (275) (14) (88) Plan assets at fair value at June 30, 2024—Significant Plans $ 9,806 $ 4,841 $ 217 $ 865 Actual return on plan assets 474 160 9 63 Company contributions, net of reimbursements 14 5 (2) — Benefits paid, net of participants’ contributions (224) (84) (9) (22) Foreign exchange impact — (16) — (63) Plan assets at fair value at period end—Significant Plans $ 10,070 $ 4,906 $ 215 $ 843 Qualified plans (1) $ 1,126 $ 35 $ (110) $ 21 Nonqualified plans (2) (502) — — — Funded status of the plans at period end—Significant Plans $ 624 $ 35 $ (110) $ 21 Net amount recognized at period end Benefit asset $ 1,126 $ 797 $ — $ 21 Benefit liability (502) (762) (110) — Net amount recognized on the balance sheet—Significant Plans $ 624 $ 35 $ (110) $ 21 Amounts recognized in AOCI at period end (3) Prior service (expense) benefit $ — $ (8) $ 66 $ 24 Net actuarial (loss) gain (6,287) (1,366) 105 (221) Net amount recognized in AOCI (pretax)—Significant Plans $ (6,287) $ (1,374) $ 171 $ (197) Accumulated benefit obligation at period end—Significant Plans $ 9,423 $ 4,662 $ 325 $ 822 (1) The U.S. qualified pension plan is fully funded under Employee Retirement Income Security Act of 1974, as amended, funding rules as of January 1, 2024 and no minimum required funding is expected for 2024. (2) The nonqualified plans of the Company are unfunded. (3) The framework for the Company’s pension oversight process includes monitoring of potential settlement charges for all plans. Settlement accounting is triggered when either the sum of all settlements (including lump-sum payments) for the year is greater than service plus interest costs or if more than 10% of the plan’s projected benefit obligation will be settled. Because some of Citi’s significant plans are frozen and have no material service cost, settlement accounting may apply in the future. The following table presents 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, 2024 Three Months Ended Nine Months Ended September 30, 2023 Beginning of period balance, net of tax (1)(2) $ (5,794) $ (6,050) $ (5,995) $ (5,755) Actuarial assumptions changes and plan experience (458) 78 818 703 Net gain (loss) due to difference between actual and expected returns 466 (10) (614) (676) Net amortization 56 181 47 135 Curtailment/settlement loss 4 8 5 1 Foreign exchange impact and other 20 148 124 (95) Change in deferred taxes, net (39) (100) (68) 4 Change, net of tax $ 49 $ 305 $ 312 $ 72 End of period balance, net of tax (1)(2) $ (5,745) $ (5,745) $ (5,683) $ (5,683) (1) See Note 19 for further discussion of net AOCI balance. (2) Includes net of tax amounts for certain profit-sharing plans outside the U.S. Plan Assumptions Certain assumptions used in determining pension and postretirement benefit obligations and net expense (benefit) for the Company’s Significant Plans are presented in the following tables: During the period Three Months Ended Sept. 30, 2024 Jun. 30, 2024 Sep. 30, 2023 Discount rate U.S. plans Qualified pension 5.50% 5.30% 5.40% Nonqualified pension 5.60 5.40 5.45 Postretirement benefit plan 5.60 5.40 5.50 Non-U.S. pension plans Range 1.25–11.40 1.35–11.00 1.80–10.40 Weighted average 8.08 7.92 7.72 Non-U.S. postretirement benefit plan 11.40 11.05 10.40 Expected return on assets U.S. plans Qualified pension 5.70 5.70 5.70 Postretirement benefit plan 5.70/3.00 5.70/3.00 5.70/3.00 Non-U.S. pension plans Range 4.30–9.60 4.20–9.60 4.50–9.90 Weighted average 6.48 6.51 6.56 Non-U.S. postretirement benefit plan 9.40 9.40 8.70 At period ended (1) Sept. 30, 2024 Jun. 30, 2024 Sep. 30, 2023 Discount rate U.S. plans Qualified pension 4.90% 5.50% 6.05% Nonqualified pension 4.95 5.60 6.10 Postretirement benefit plan 4.90 5.60 6.10 Non-U.S. pension plans Range 0.95–11.05 1.25–11.40 1.85–11.55 Weighted average 7.77 8.08 8.35 Non-U.S. postretirement benefit plan 11.20 11.40 11.55 Expected return on assets U.S. plans Qualified pension 5.70 5.70 5.70 Postretirement benefit plan 5.70/3.00 5.70/3.00 5.70/3.00 Non-U.S. pension plans Range 4.30–9.60 4.30–9.60 4.50–9.90 Weighted average 6.42 6.48 6.70 Non-U.S. postretirement benefit plan 9.40 9.40 8.70 (1) Discount rates and expected return on assets at the end of each quarter are utilized in the following quarter’s expense. Sensitivities of Certain Key Assumptions The following table summarizes the estimated effect on the Company’s Significant Plans quarterly net expense (benefit) of a one-percentage-point change in the discount rate: Three Months Ended September 30, 2024 In millions of dollars One-percentage-point increase One-percentage-point decrease Pension U.S. plans $ 6 $ (6) Non-U.S. plans (2) 3 Postretirement Non-U.S. plans (1) 1 Contributions For the U.S. pension plans, there were no required minimum cash contributions during the first nine months of 2024. The following table summarizes the Company’s actual contributions for the nine months ended September 30, 2024 and 2023, as well as expected Company contributions for the remainder of 2024 and the actual contributions made in 2023: Pension plans Postretirement benefit plans U.S. plans (1) Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2024 2023 2024 2023 2024 2023 2024 2023 Company contributions (2) for the nine months ended September 30 $ 43 $ 43 $ 80 $ 87 $ 8 $ — $ 7 $ 7 Company net contributions made during the remainder of the year — 15 — 31 — 8 — 2 Company contributions expected to be made during the remainder of the year 16 — 21 — 2 — 3 — (1) The U.S. 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 September 30, In millions of dollars 2024 2023 2024 2023 U.S. plans $ 141 $ 138 $ 439 $ 413 Non-U.S. plans 110 114 354 342 Post Employment Plans The following table summarizes the 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 September 30, In millions of dollars 2024 2023 2024 2023 Service-related expense Amortization of unrecognized: Net actuarial loss $ 1 $ 1 $ 2 $ 2 Total service-related expense $ 1 $ 1 $ 2 $ 2 Non-service-related expense 5 5 18 10 Total net expense $ 6 $ 6 $ 20 $ 12

RESTRUCTURING

RESTRUCTURING	9 Months Ended
	Sep. 30, 2024
Restructuring and Related Activities [Abstract]
RESTRUCTURING	RESTRUCTURING As previously disclosed, Citi is pursuing various initiatives to simplify the Company and further align its organizational structure with its business strategy. As part of its overall simplification initiatives, in the fourth quarter of 2023, Citi eliminated the previous Institutional Clients Group and Personal Banking and Wealth Management layers, exited certain institutional business lines, and consolidated its regional structure, creating one international group, while centralizing client capabilities and streamlining its global staff functions. Citi has recorded net restructuring charges of approximately $1.051 billion program-to-date. Restructuring charges are recorded as a separate line item within Operating expenses in the Company’s Consolidated Statement of Income. These charges were included within All Other —Corporate/Other. The following costs associated with these initiatives are included in restructuring charges: • Personnel costs: severance costs associated with actual headcount reductions (as well as those that were probable and could be reasonably estimated) • Other: costs associated with contract terminations and other direct costs associated with the restructuring, including asset write-downs (non-cash write-downs of capitalized software, which are included in Premises and equipment related to exited businesses) The following table is a rollforward of the liability related to the restructuring charges: In millions of dollars Personnel Other Total Balance at December 31, 2022 $ — $ — $ — 4Q23 restructuring charges 687 94 781 4Q23 payments and utilization — (69) (69) Foreign exchange — — — Balance at December 31, 2023 $ 687 $ 25 $ 712 Restructuring charges $ 237 $ 54 $ 291 Change in estimate (1) (66) — (66) Net restructuring charges $ 171 $ 54 $ 225 Payments and utilization $ (127) $ (46) $ (173) Foreign exchange — — — Balance at March 31, 2024 $ 731 $ 33 $ 764 Restructuring charges $ 81 $ — $ 81 Change in estimate (1)(2) (42) (3) (45) Net restructuring charges $ 39 $ (3) $ 36 Payments and utilization $ (497) $ (30) $ (527) Foreign exchange (1) — (1) Balance at June 30, 2024 $ 272 $ — $ 272 Restructuring charges $ 34 $ — $ 34 Change in estimate (1) (25) — (25) Net restructuring charges $ 9 $ — $ 9 Payments and utilization $ (169) $ — $ (169) Foreign exchange (10) — (10) Balance at September 30, 2024 $ 102 $ — $ 102 (1) Revisions primarily relate to higher-than-anticipated redeployments of displaced employees to other positions within the Company, job function releveling and employee attrition. (2) Revisions primarily relate to lower-than-anticipated costs associated with contract terminations.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2024
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 of dollars, except per share amounts 2024 2023 2024 2023 Earnings per common share Income from continuing operations before attribution of noncontrolling interests $ 3,274 $ 3,585 $ 9,945 $ 11,189 Less: Noncontrolling interests from continuing operations 35 41 117 122 Net income from continuing operations (for EPS purposes) $ 3,239 $ 3,544 $ 9,828 $ 11,067 Income (loss) from discontinued operations, net of taxes (1) 2 (2) — Citigroup’s net income $ 3,238 $ 3,546 $ 9,826 $ 11,067 Less: Preferred dividends 277 333 798 898 Net income available to common shareholders $ 2,961 $ 3,213 $ 9,028 $ 10,169 Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with rights to dividends, and other relevant items (1) , applicable to basic EPS 56 53 133 121 Net income allocated to common shareholders for basic EPS $ 2,905 $ 3,160 $ 8,895 $ 10,048 Weighted-average common shares outstanding applicable to basic EPS (in millions) 1,899.9 1,924.4 1,906.0 1,936.9 Basic earnings per share (2) Income from continuing operations $ 1.53 $ 1.64 $ 4.67 $ 5.19 Discontinued operations — — — — Net income per share—basic (4) $ 1.53 $ 1.64 $ 4.67 $ 5.19 Diluted earnings per share Net income allocated to common shareholders for basic EPS $ 2,905 $ 3,160 $ 8,895 $ 10,048 Add back: Dividends allocated to employee restricted and deferred shares with rights to dividends that are forfeitable 20 16 54 42 Net income allocated to common shareholders for diluted EPS $ 2,925 $ 3,176 $ 8,949 $ 10,090 Weighted-average common shares outstanding applicable to basic EPS (in millions) 1,899.9 1,924.4 1,906.0 1,936.9 Effect of dilutive securities (3) Other employee plans 40.4 27.3 37.1 24.6 Adjusted weighted-average common shares outstanding applicable to diluted EPS (in millions) 1,940.3 1,951.7 1,943.1 1,961.5 Diluted earnings per share (2) Income from continuing operations $ 1.51 $ 1.63 $ 4.61 $ 5.14 Discontinued operations — — — — Net income per share—diluted (4) $ 1.51 $ 1.63 $ 4.61 $ 5.14 (1) Other relevant items include issuance costs of $11 million and $5 million in the third quarter of 2024 related to the redemption of preferred stock series M and U, respectively, $8 million in the second quarter of 2024 related to the redemption of preferred stock Series D, $12 million in the first quarter of 2024 related to the remaining redemption of preferred stock Series J, and a benefit of $14 million in the second quarter of 2024 related to the reversal of the 1% excise tax on preferred stock redemptions during 2023 due to the IRS final regulations issued in June 2024. The issuance costs were reclassified from Additional paid-in capital to Retained earnings upon redemption of the preferred stock. See Note 20. The total for this line also includes dividends and undistributed earnings ($40 million combined for the third quarter of 2024) allocated to employee restricted and deferred shares with rights to dividends. (2) Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income. (3) During the three and nine months ended September 30, 2024 and 2023, there were no weighted-average options outstanding. (4) Due to rounding, income from continuing operations and discontinued operations may not sum to net income per share—diluted.

SECURITIES BORROWED, LOANED AND

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS	9 Months Ended
	Sep. 30, 2024
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS	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 12 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. Securities borrowed and purchased under agreements to resell , at their respective carrying values, consisted of the following: In millions of dollars September 30, December 31, 2023 Securities purchased under agreements to resell $ 213,896 $ 267,319 Securities borrowed 72,036 78,408 Total, net (1) $ 285,932 $ 345,727 Allowance for credit losses on securities purchased and borrowed (2) (4) (27) Total, net of allowance $ 285,928 $ 345,700 Securities loaned and sold under agreements to repurchase , at their respective carrying values, consisted of the following: In millions of dollars September 30, December 31, 2023 Securities sold under agreements to repurchase $ 263,298 $ 264,958 Securities loaned 15,079 13,149 Total, net (1) $ 278,377 $ 278,107 (1) The above tables do not include securities-for-securities lending transactions of $6.3 billion and $4.3 billion at September 30, 2024 and December 31, 2023, 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 . (2) See Note 15. The Company’s policy is 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 the Company elected the fair value option, as described in Notes 23 and 24. 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 24. 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 posts or obtains 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 amounts 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 has 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, 2024 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the Consolidated Balance (2) Net (3) Securities purchased under agreements to resell $ 534,884 $ 320,988 $ 213,896 $ 203,093 $ 10,803 Securities borrowed 92,763 20,727 72,036 21,950 50,086 Total $ 627,647 $ 341,715 $ 285,932 $ 225,043 $ 60,889 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the (2) Net amounts (3) Securities sold under agreements to repurchase $ 584,286 $ 320,988 $ 263,298 $ 212,930 $ 50,368 Securities loaned 35,806 20,727 15,079 11,493 3,586 Total $ 620,092 $ 341,715 $ 278,377 $ 224,423 $ 53,954 As of December 31, 2023 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the (2) Net (3) Securities purchased under agreements to resell $ 515,533 $ 248,214 $ 267,319 $ 244,783 $ 22,536 Securities borrowed 97,881 19,473 78,408 25,433 52,975 Total $ 613,414 $ 267,687 $ 345,727 $ 270,216 $ 75,511 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the (2) Net (3) Securities sold under agreements to repurchase $ 513,172 $ 248,214 $ 264,958 $ 181,794 $ 83,164 Securities loaned 32,622 19,473 13,149 2,441 10,708 Total $ 545,794 $ 267,687 $ 278,107 $ 184,235 $ 93,872 (1) Includes financial instruments subject to enforceable master netting agreements that are permitted to be offset under ASC 210-20-45. (2) 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. (3) 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 amounts of liabilities associated with repurchase agreements and securities lending agreements by remaining contractual maturity: As of September 30, 2024 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 $ 324,208 $ 154,200 $ 47,348 $ 58,530 $ 584,286 Securities loaned 27,057 142 513 8,094 35,806 Total $ 351,265 $ 154,342 $ 47,861 $ 66,624 $ 620,092 As of December 31, 2023 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 $ 289,907 $ 134,870 $ 35,639 $ 52,756 $ 513,172 Securities loaned 24,997 — 1,270 6,355 32,622 Total $ 314,904 $ 134,870 $ 36,909 $ 59,111 $ 545,794 The following tables present the gross amounts of liabilities associated with repurchase agreements and securities lending agreements by class of underlying collateral: As of September 30, 2024 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 272,578 $ 64 $ 272,642 State and municipal securities 166 13 179 Foreign government securities 167,853 546 168,399 Corporate bonds 17,635 231 17,866 Equity securities 19,266 34,652 53,918 Mortgage-backed securities 98,421 — 98,421 Asset-backed securities 2,430 — 2,430 Other 5,937 300 6,237 Total $ 584,286 $ 35,806 $ 620,092 As of December 31, 2023 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 223,343 $ 461 $ 223,804 State and municipal securities 447 2 449 Foreign government securities 174,661 118 174,779 Corporate bonds 12,403 195 12,598 Equity securities 5,853 31,574 37,427 Mortgage-backed securities 85,014 21 85,035 Asset-backed securities 3,032 178 3,210 Other 8,419 73 8,492 Total $ 513,172 $ 32,622 $ 545,794

BROKERAGE RECEIVABLES AND BROKE

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES	9 Months Ended
	Sep. 30, 2024
Broker-Dealer [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 13 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. Brokerage receivables and Brokerage payables consisted of the following: In millions of dollars September 30, December 31, 2023 Receivables from customers $ 19,657 $ 15,986 Receivables from brokers, dealers and clearing organizations 43,996 37,929 Total brokerage receivables (1) $ 63,653 $ 53,915 Payables to customers $ 57,731 $ 49,206 Payables to brokers, dealers and clearing organizations 23,455 14,333 Total brokerage payables (1) $ 81,186 $ 63,539

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS For additional information regarding Citi’s investment portfolios, including evaluating investments for impairment, see Note 14 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. The following table presents Citi’s investments by category: In millions of dollars September 30, December 31, 2023 Debt securities available-for-sale (AFS) $ 234,444 $ 256,936 Debt securities held-to-maturity (HTM) (1) 248,274 254,247 Marketable equity securities carried at fair value (2) 207 258 Non-marketable equity securities carried at fair value (2)(5) 648 508 Non-marketable equity securities measured using the measurement alternative (3) 1,762 1,639 Non-marketable equity securities carried at cost (4) 5,336 5,497 Total investments (6) $ 490,671 $ 519,085 (1) Carried at adjusted amortized cost basis, net of any ACL. (2) Unrealized gains and losses are recognized in earnings. (3) Impairment losses and adjustments to the carrying value as a result of observable price changes are recognized in earnings. See “Non-Marketable Equity Securities Not Carried at Fair Value” below. (4) Represents shares issued by the Federal Reserve Bank, Federal Home Loan Banks and certain exchanges of which Citigroup is a member. (5) Includes $25 million and $25 million of investments in funds for which the fair values are estimated using the net asset value of the Company’s ownership interest in the funds at September 30, 2024 and December 31, 2023, respectively. (6) Not included in the balances above is approximately $2 billion of accrued interest receivable at September 30, 2024 and December 31, 2023, which is included in Other assets on the Consolidated Balance Sheet. The Company does not recognize an allowance for credit losses on accrued interest receivable for AFS and HTM debt securities, consistent with its non-accrual policy, which results in timely write-off of accrued interest. The Company did not reverse through interest income any accrued interest receivables for the quarters ended September 30, 2024 and 2023. The following table presents interest and dividend income on investments: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Taxable interest $ 4,513 $ 4,547 $ 13,841 $ 12,831 Interest exempt from U.S. federal income tax 78 83 239 252 Dividend income 92 89 273 231 Total interest and dividend income on investments $ 4,683 $ 4,719 $ 14,353 $ 13,314 The following table presents realized gains and losses on the sales of investments, which exclude impairment losses: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Gross realized investment gains $ 108 $ 83 $ 394 $ 262 Gross realized investment losses (36) (53) (184) (111) Net realized gains on sales of investments $ 72 $ 30 $ 210 $ 151 Debt Securities Available-for-Sale The amortized cost and fair value of AFS debt securities were as follows: September 30, 2024 December 31, 2023 In millions of dollars Amortized Gross Gross Allowance for credit losses Fair Amortized Gross Gross Allowance for credit losses Fair Debt securities AFS Mortgage-backed securities (1) U.S. government-sponsored agency guaranteed (2)(3) $ 32,244 $ 211 $ 578 $ — $ 31,877 $ 30,279 $ 170 $ 734 $ — $ 29,715 Residential 628 — 3 — 625 426 — 3 — 423 Commercial 1 — — — 1 1 — — — 1 Total mortgage-backed securities $ 32,873 $ 211 $ 581 $ — $ 32,503 $ 30,706 $ 170 $ 737 $ — $ 30,139 U.S. Treasury and federal agency securities U.S. Treasury $ 60,069 $ 60 $ 585 $ — $ 59,544 $ 81,684 $ 59 $ 1,382 $ — $ 80,361 Total U.S. Treasury and federal agency securities $ 60,069 $ 60 $ 585 $ — $ 59,544 $ 81,684 $ 59 $ 1,382 $ — $ 80,361 State and municipal $ 1,956 $ 9 $ 78 $ — $ 1,887 $ 2,204 $ 18 $ 91 $ — $ 2,131 Foreign government 129,843 629 832 — 129,640 132,045 528 1,375 — 131,198 Corporate 5,789 32 131 8 5,682 5,610 18 208 8 5,412 Asset-backed securities (1) 823 15 — — 838 921 17 — — 938 Other debt securities 4,350 2 2 — 4,350 6,754 4 1 — 6,757 Total debt securities AFS $ 235,703 $ 958 $ 2,209 $ 8 $ 234,444 $ 259,924 $ 814 $ 3,794 $ 8 $ 256,936 (1) The Company invests in mortgage- and asset-backed securities, which are typically issued by VIEs through securitization transactions. 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. See Note 21 for mortgage- and asset-backed securitizations in which the Company has other involvement. (2) In January 2023, Citi adopted ASU 2022-01. Upon adoption, Citi transferred $3.3 billion of mortgage-backed securities from HTM classification to AFS classification as allowed under the ASU. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer . See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. (3) Amortized cost includes unallocated portfolio layer cumulative basis adjustments of $0.3 billion as of September 30, 2024. Gross unrealized gains and gross unrealized (losses) on mortgage-backed securities excluding the effect of unallocated portfolio layer hedges cumulative basis adjustments were $0.4 billion and $(0.5) billion, respectively, as of September 30, 2024. The following table presents the fair value of AFS debt securities that have been in an unrealized loss position: Less than 12 months 12 months or longer Total In millions of dollars Fair Gross Fair Gross Fair Gross September 30, 2024 Debt securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 11,165 $ 82 $ 9,121 $ 496 $ 20,286 $ 578 Residential 373 1 242 2 615 3 Total mortgage-backed securities $ 11,538 $ 83 $ 9,363 $ 498 $ 20,901 $ 581 U.S. Treasury and federal agency securities U.S. Treasury $ 11,006 $ 66 $ 34,798 $ 519 $ 45,804 $ 585 Total U.S. Treasury and federal agency securities $ 11,006 $ 66 $ 34,798 $ 519 $ 45,804 $ 585 State and municipal $ 692 $ 41 $ 561 $ 37 $ 1,253 $ 78 Foreign government 21,201 230 21,560 602 42,761 832 Corporate 1,965 50 1,599 81 3,564 131 Asset-backed securities 2 — — — 2 — Other debt securities 1,204 1 561 1 1,765 2 Total debt securities AFS $ 47,608 $ 471 $ 68,442 $ 1,738 $ 116,050 $ 2,209 December 31, 2023 Debt securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 8,602 $ 86 $ 9,734 $ 648 $ 18,336 $ 734 Residential 352 1 34 2 386 3 Total mortgage-backed securities $ 8,954 $ 87 $ 9,768 $ 650 $ 18,722 $ 737 U.S. Treasury and federal agency securities U.S. Treasury $ 11,851 $ 113 $ 57,669 $ 1,269 $ 69,520 $ 1,382 Total U.S. Treasury and federal agency securities $ 11,851 $ 113 $ 57,669 $ 1,269 $ 69,520 $ 1,382 State and municipal $ 906 $ 17 $ 324 $ 74 $ 1,230 $ 91 Foreign government 42,250 540 29,176 835 71,426 1,375 Corporate 2,319 103 1,619 105 3,938 208 Asset-backed securities 154 — 16 — 170 — Other debt securities 1,864 1 228 — 2,092 1 Total debt securities AFS $ 68,298 $ 861 $ 98,800 $ 2,933 $ 167,098 $ 3,794 The following table presents the amortized cost and fair value of AFS debt securities by contractual maturity dates: September 30, 2024 In millions of dollars Amortized cost Fair value Mortgage-backed securities (1) Due within 1 year $ 19 $ 19 After 1 but within 5 years 871 863 After 5 but within 10 years 567 554 After 10 years 31,117 31,067 Total (2) $ 32,574 $ 32,503 U.S. Treasury and federal agency securities Due within 1 year $ 37,761 $ 37,448 After 1 but within 5 years 22,105 21,914 After 5 but within 10 years 203 182 After 10 years — — Total $ 60,069 $ 59,544 State and municipal Due within 1 year $ 12 $ 12 After 1 but within 5 years 132 127 After 5 but within 10 years 478 467 After 10 years 1,334 1,281 Total $ 1,956 $ 1,887 Foreign government Due within 1 year $ 56,098 $ 56,077 After 1 but within 5 years 68,476 68,368 After 5 but within 10 years 4,676 4,662 After 10 years 593 533 Total $ 129,843 $ 129,640 All other (3) Due within 1 year $ 5,602 $ 5,593 After 1 but within 5 years 4,465 4,402 After 5 but within 10 years 843 846 After 10 years 52 29 Total $ 10,962 $ 10,870 Total debt securities AFS (2) $ 235,404 $ 234,444 (1) Includes mortgage-backed securities of U.S. government-sponsored agencies. The Company invests in mortgage- and asset-backed securities, which are typically issued by VIEs through securitization transactions. See Note 21 for additional information about mortgage- and asset-backed securitizations in which the Company has other involvement. (2) Amortized cost excludes unallocated portfolio layer cumulative basis adjustments of $0.3 billion as of September 30, 2024. (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, net (1) Gross Gross Fair September 30, 2024 Debt securities HTM Mortgage-backed securities (2) U.S. government-sponsored agency guaranteed (3) $ 74,315 $ 9 $ 7,113 $ 67,211 Non-U.S. residential 139 1 — 140 Commercial 1,142 5 110 1,037 Total mortgage-backed securities $ 75,596 $ 15 $ 7,223 $ 68,388 U.S. Treasury securities $ 131,350 $ — $ 6,371 $ 124,979 State and municipal 8,958 67 457 8,568 Foreign government 1,506 11 7 1,510 Asset-backed securities (2) 30,864 53 52 30,865 Total debt securities HTM, net $ 248,274 $ 146 $ 14,110 $ 234,310 December 31, 2023 Debt securities HTM Mortgage-backed securities (2) U.S. government-sponsored agency guaranteed $ 79,689 $ 7 $ 8,603 $ 71,093 Non-U.S. residential 198 — — 198 Commercial 1,146 2 156 992 Total mortgage-backed securities $ 81,033 $ 9 $ 8,759 $ 72,283 U.S. Treasury securities $ 131,776 $ — $ 9,908 $ 121,868 State and municipal 9,182 73 477 8,778 Foreign government 2,210 — 58 2,152 Asset-backed securities (2) 30,046 9 135 29,920 Total debt securities HTM, net $ 254,247 $ 91 $ 19,337 $ 235,001 (1) Amortized cost is reported net of ACL of $141 million and $95 million at September 30, 2024 and December 31, 2023, respectively. (2) The Company invests in mortgage- 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. See Note 21 for mortgage- and asset-backed securitizations in which the Company has other involvement. (3) In January 2023, Citi adopted ASU 2022-01. Upon adoption, Citi transferred $3.3 billion (amortized cost) of mortgage-backed securities from HTM classification to AFS classification as allowed under the ASU. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer . See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. The following table presents the carrying value and fair value of HTM debt securities by contractual maturity dates: September 30, 2024 In millions of dollars Amortized cost (1) Fair value Mortgage-backed securities Due within 1 year $ 13 $ 13 After 1 but within 5 years 1,231 1,190 After 5 but within 10 years 785 750 After 10 years 73,567 66,435 Total $ 75,596 $ 68,388 U.S. Treasury securities Due within 1 year $ 38,577 $ 38,023 After 1 but within 5 years 92,773 86,956 After 5 but within 10 years — — After 10 years — — Total $ 131,350 $ 124,979 State and municipal Due within 1 year $ 33 $ 33 After 1 but within 5 years 159 161 After 5 but within 10 years 1,724 1,666 After 10 years 7,042 6,708 Total $ 8,958 $ 8,568 Foreign government Due within 1 year $ 811 $ 814 After 1 but within 5 years 695 696 After 5 but within 10 years — — After 10 years — — Total $ 1,506 $ 1,510 All other (2) Due within 1 year $ — $ — After 1 but within 5 years — — After 5 but within 10 years 10,779 10,788 After 10 years 20,085 20,077 Total $ 30,864 $ 30,865 Total debt securities HTM $ 248,274 $ 234,310 (1) Amortized cost is reported net of ACL of $141 million at September 30, 2024. (2) Includes corporate and asset-backed securities. HTM Debt Securities Delinquency and Non-Accrual Details Citi did not have any HTM debt securities that were delinquent or on non-accrual status at September 30, 2024 and December 31, 2023. There were no purchased credit-deteriorated HTM debt securities held by the Company as of September 30, 2024 and December 31, 2023. Evaluating Investments for Impairment—AFS Debt Securities Overview The Company conducts periodic reviews of all AFS debt securities with unrealized losses to evaluate whether the impairment resulted from expected credit losses or from other factors and to evaluate the Company’s intent to sell such securities. For more information on evaluating investments for impairment, see Note 14 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. Recognition and Measurement of Impairment The following table presents total impairment on AFS investments recognized in earnings: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Impairment losses recognized in earnings for debt securities that the Company intends to sell, would more-likely-than-not be required to sell or will be subject to an issuer call deemed probable of exercise $ 13 $ 43 $ 36 $ 137 Allowance for Credit Losses on AFS Debt Securities The allowance for credit losses on AFS debt securities held that the Company does not intend to sell nor will likely be required to sell was $8 million and $8 million as of September 30, 2024 and December 31, 2023, respectively. Non-Marketable Equity Securities Not Carried at Fair Value Non-marketable equity securities are required to be measured at fair value with changes in fair value recognized in earnings unless (i) the measurement alternative is elected or (ii) the investment represents Federal Reserve Bank and Federal Home Loan Bank stock or certain exchange seats that continue to be carried at cost. The election to measure a non-marketable equity security using the measurement alternative is made on an instrument-by-instrument basis. Under the measurement alternative, an equity security is carried at cost plus or minus changes resulting from observable prices in orderly transactions for the identical or a similar investment of the same issuer. The carrying value of the equity security is adjusted to fair value on the date of an observed transaction. Fair value may differ from the observed transaction price due to a number of factors, including marketability adjustments and differences in rights and obligations when the observed transaction is not for the identical investment held by Citi. Equity securities under the measurement alternative are also assessed for impairment. On a quarterly basis, management qualitatively assesses whether each equity security under the measurement alternative is impaired. For details on impairment indicators that are considered, see Note 14 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. When the qualitative assessment indicates that the equity security is impaired, its fair value is determined. If the fair value of the investment is less than its carrying value, the investment is written down to fair value through earnings. Below is the carrying value of non-marketable equity securities measured using the measurement alternative at September 30, 2024 and December 31, 2023 : In millions of dollars September 30, 2024 December 31, 2023 Measurement alternative: Carrying value $ 1,762 $ 1,639 Below are amounts recognized in earnings and life-to-date amounts for non-marketable equity securities measured using the measurement alternative: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Measurement alternative (1) : Impairment losses $ 32 $ 27 $ 56 $ 90 Downward changes for observable prices 1 4 2 24 Upward changes for observable prices 25 17 77 49 (1) See Note 23 for additional information on these nonrecurring fair value measurements. Life-to-date amounts on securities still held In millions of dollars September 30, 2024 Measurement alternative: Impairment losses $ 385 Downward changes for observable prices 36 Upward changes for observable prices 1,027 A similar impairment analysis is performed for non-marketable equity securities carried at cost. For the three months ended September 30, 2024 and 2023, there was no impairment loss recognized in earnings for non-marketable equity securities carried at cost.

LOANS

LOANS	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
LOANS	LOANS Citigroup loans are reported in two categories: corporate and consumer. These categories are classified primarily according to the operating segment, reporting unit and component that manage the loans in addition to the nature of the obligor, with corporate loans generally made for corporate institutional and public sector clients around the world and consumer loans to retail and small business customers. For additional information regarding Citi’s corporate and consumer loans, including related accounting policies, see Notes 1 and 15 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. CORPORATE LOANS Corporate loans represent loans and leases managed by Services , Markets , Banking and the Mexico SBMM component of All Other —Legacy Franchises . The following table presents information by corporate loan type: In millions of dollars September 30, December 31, In North America offices (1) Commercial and industrial $ 58,403 $ 61,008 Financial institutions 38,796 39,393 Mortgage and real estate (2) 18,353 17,813 Installment and other 23,147 23,335 Lease financing 233 227 Total $ 138,932 $ 141,776 In offices outside North America (1) Commercial and industrial $ 98,024 $ 93,402 Financial institutions 25,879 26,143 Mortgage and real estate (2) 7,900 7,197 Installment and other 25,693 27,907 Lease financing 41 48 Governments and official institutions 3,237 3,599 Total $ 160,774 $ 158,296 Corporate loans, net of unearned income, excluding portfolio layer hedges cumulative basis adjustments (3)(4)(5) $ 299,706 $ 300,072 Unallocated portfolio layer hedges cumulative basis adjustments (6) $ 65 $ 93 Corporate loans, net of unearned income (3)(4)(5) $ 299,771 $ 300,165 (1) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. The classification between offices in North America and outside North America is based on the domicile of the booking unit. The difference between the domicile of the booking unit and the domicile of the managing unit is not material. (2) Loans secured primarily by real estate. (3) Corporate loans are net of unearned income of ($912) million and ($917) million at September 30, 2024 and December 31, 2023, respectively. Unearned income on corporate loans primarily represents loan origination fees, net of certain direct origination costs, that are deferred and recognized as Interest income over the lives of the related loans. (4) Not included in the balances above is approximately $2 billion of accrued interest receivable at September 30, 2024 and December 31, 2023, which is included in Other assets on the Consolidated Balance Sheet. (5) Accrued interest receivable considered to be uncollectible is reversed through interest income. Amounts reversed were not material for the three and nine months ended September 30, 2024 and 2023. (6) Represents fair value hedge basis adjustments related to portfolio layer method hedges of mortgage and real estate loans, which are not allocated to individual loans in the portfolio. See Note 22. The Company sold and/or reclassified to held-for-sale $1.5 billion and $3.8 billion of corporate loans during the three and nine months ended September 30, 2024, and $1.3 billion and $4.2 billion of corporate loans during the three and nine months ended September 30, 2023, 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, 2024 or 2023. Corporate Loan Delinquencies and Non-Accrual Details at September 30, 2024 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 177 $ 79 $ 256 $ 353 $ 153,502 $ 154,111 Financial institutions 10 — 10 27 64,351 64,388 Mortgage and real estate 39 1 40 476 25,736 26,252 Lease financing — — — — 274 274 Other 53 10 63 88 46,726 46,877 Loans at fair value N/A N/A N/A N/A N/A 7,804 Total (5) $ 279 $ 90 $ 369 $ 944 $ 290,589 $ 299,706 Corporate Loan Delinquencies and Non-Accrual Details at December 31, 2023 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 308 $ 118 $ 426 $ 717 $ 150,308 $ 151,451 Financial institutions 9 7 16 51 64,993 65,060 Mortgage and real estate 66 3 69 868 24,001 24,938 Lease financing — — — — 275 275 Other 66 17 83 246 50,738 51,067 Loans at fair value N/A N/A N/A N/A N/A 7,281 Total (5) $ 449 $ 145 $ 594 $ 1,882 $ 290,315 $ 300,072 (1) Corporate loans that are 90 days or more 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 or more past due or those loans for which Citi believes, based on actual experience and a forward-looking assessment of the collectibility of the loan in full, that the payment of interest and/or principal is doubtful. (3) Loans less than 30 days past due are presented as current. (4) The Total loans column includes loans at fair value, which are not included in the various delinquency columns and, therefore, the tables’ total rows will not cross-foot. (5) Excludes $65 million and $93 million of unallocated portfolio layer cumulative basis adjustments at September 30, 2024 and December 31, 2023, respectively. N/A Not applicable Corporate Loan Credit Quality Indicators Recorded investment in loans (1) Term loans by year of origination Revolving line of credit arrangements (2) September 30, 2024 In millions of dollars 2024 2023 2022 2021 2020 Prior Investment grade (3) Commercial and industrial (4) $ 38,306 $ 11,198 $ 5,627 $ 3,187 $ 1,636 $ 6,447 $ 34,525 $ 100,926 Financial institutions (4) 9,203 3,136 1,371 795 282 1,736 40,053 56,576 Mortgage and real estate 3,687 4,177 3,826 3,030 2,075 1,824 235 18,854 Other (5) 3,878 3,074 3,907 821 737 5,183 25,852 43,452 Total investment grade $ 55,074 $ 21,585 $ 14,731 $ 7,833 $ 4,730 $ 15,190 $ 100,665 $ 219,808 Non-investment grade (3) Accrual Commercial and industrial (4) $ 19,506 $ 5,242 $ 3,929 $ 1,939 $ 284 $ 2,656 $ 19,275 $ 52,831 Financial institutions (4) 3,331 679 437 456 1 323 2,557 7,784 Mortgage and real estate 473 877 1,670 1,384 726 1,322 471 6,923 Other (5) 642 540 374 274 220 251 1,311 3,612 Non-accrual Commercial and industrial (4) 32 40 43 28 15 39 156 353 Financial institutions 3 — — — — — 24 27 Mortgage and real estate 1 3 156 7 29 244 36 476 Other (5) 6 8 — 35 — 14 25 88 Total non-investment grade $ 23,994 $ 7,389 $ 6,609 $ 4,123 $ 1,275 $ 4,849 $ 23,855 $ 72,094 Loans at fair value (6) $ 7,804 Corporate loans, net of unearned income (7) $ 79,068 $ 28,974 $ 21,340 $ 11,956 $ 6,005 $ 20,039 $ 124,520 $ 299,706 Recorded investment in loans (1) Term loans by year of origination Revolving line of credit arrangements (2) December 31, 2023 In millions of dollars 2023 2022 2021 2020 2019 Prior Investment grade (3) Commercial and industrial (4) $ 47,811 $ 7,738 $ 3,641 $ 2,279 $ 2,604 $ 6,907 $ 34,956 $ 105,936 Financial institutions (4) 11,002 2,356 2,834 424 557 1,847 36,715 55,735 Mortgage and real estate 3,628 4,433 3,595 2,544 1,238 1,582 66 17,086 Other (5) 4,653 5,781 1,072 1,029 812 5,302 29,335 47,984 Total investment grade $ 67,094 $ 20,308 $ 11,142 $ 6,276 $ 5,211 $ 15,638 $ 101,072 $ 226,741 Non-investment grade (3) Accrual Commercial and industrial (4) $ 17,570 $ 4,785 $ 1,914 $ 1,359 $ 732 $ 2,526 $ 15,912 $ 44,798 Financial institutions (4) 4,207 748 1,084 56 194 260 2,725 9,274 Mortgage and real estate 1,034 1,234 1,378 947 755 1,016 620 6,984 Other (5) 653 434 248 158 211 155 1,253 3,112 Non-accrual Commercial and industrial 53 46 84 35 45 93 361 717 Financial institutions (4) — — — — — — 51 51 Mortgage and real estate 118 233 8 38 110 308 53 868 Other (5) 8 — 41 — 55 12 130 246 Total non-investment grade $ 23,643 $ 7,480 $ 4,757 $ 2,593 $ 2,102 $ 4,370 $ 21,105 $ 66,050 Loans at fair value (6) $ 7,281 Corporate loans, net of unearned income $ 90,737 $ 27,788 $ 15,899 $ 8,869 $ 7,313 $ 20,008 $ 122,177 $ 300,072 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount, less any direct write-downs. (2) There were no significant revolving line of credit arrangements that converted to term loans during the period. (3) Held-for-investment loans are accounted for on an amortized cost basis. (4) Includes certain short-term loans with less than one year in tenor. (5) Other includes installment and other, lease financing and loans to government and official institutions. (6) Loans at fair value include loans to commercial and industrial, financial institutions, mortgage and real estate and other. (7) Excludes $65 million and $93 million of unallocated portfolio layer hedges cumulative basis adjustments at September 30, 2024 and December 31, 2023, respectively. Corporate Gross Credit Losses The table below details gross credit losses recognized during the nine months ended September 30, 2024, by year of loan origination: For the Nine Months Ended September 30, 2024 In millions of dollars 2024 2023 2022 2021 2020 Prior Revolving line of credit arrangement Total Commercial and industrial $ 10 $ 2 $ 3 $ 9 $ 4 $ 15 $ 167 $ 210 Financial institutions — — — — — 1 9 10 Mortgage and real estate 1 37 11 — — 84 22 155 Other (1) — — — — — 16 29 45 Total $ 11 $ 39 $ 14 $ 9 $ 4 $ 116 $ 227 $ 420 The table below details gross credit losses recognized during the nine months ended September 30, 2023, by year of loan origination: For the Nine Months Ended September 30, 2023 In millions of dollars 2023 2022 2021 2020 2019 Prior Revolving Total Commercial and industrial $ 9 $ 19 $ 1 $ 1 $ — $ 2 $ 73 $ 105 Financial institutions — — — — — — 38 38 Mortgage and real estate — — — 1 — 2 1 4 Other (1) — — — — — — 50 50 Total $ 9 $ 19 $ 1 $ 2 $ — $ 4 $ 162 $ 197 (1) Other includes installment and other, lease financing and loans to government and official institutions. Non-Accrual Corporate Loans September 30, 2024 December 31, 2023 In millions of dollars Recorded investment (1)(2) Related specific Recorded investment (1)(2) Related specific Non-accrual corporate loans with specific allowances Commercial and industrial $ 196 $ 93 $ 507 $ 168 Financial institutions 24 5 48 15 Mortgage and real estate 189 23 697 128 Other 58 19 185 51 Total non-accrual corporate loans with specific allowances $ 467 $ 140 $ 1,437 $ 362 Non-accrual corporate loans without specific allowances Commercial and industrial $ 157 N/A $ 210 N/A Financial institutions 4 N/A 3 N/A Mortgage and real estate 286 N/A 171 N/A Lease financing — N/A — N/A Other 30 N/A 61 N/A Total non-accrual corporate loans without specific allowances $ 477 N/A $ 445 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) Interest income recognized for the three and nine months ended September 30, 2024 was $28 million and $58 million, and for the three and nine months ended September 30, 2023 was $6 million and $31 million, respectively. N/A Not applicable Corporate Loan Modifications to Borrowers Experiencing Financial Difficulty Citi seeks to modify certain corporate loans to borrowers experiencing financial difficulty to reduce Citi’s exposure to loss, often providing the borrower with an opportunity to work through financial difficulties. Each modification is unique to the borrower’s individual circumstances. The following tables detail corporate loan modifications granted during the three and nine months ended September 30, 2024 and September 30, 2023 to borrowers experiencing financial difficulty by type of modification granted and the financial effect of those modifications. Citi defines a corporate loan modification to a borrower experiencing financial difficulty as a modification of a loan classified as substandard or worse at the time of modification. For the Three and Nine Months Ended September 30, 2024 In millions of dollars, except for weighted-average Total modifications balance at September 30, 2024 (1)(2)(3) Term Combination: Term extension and payment delay (4) Weighted-average term extension Three Months Ended September 30, 2024 Commercial and industrial $ 4 $ 4 $ — 6 Financial institutions — — — — Mortgage and real estate 49 49 — 6 Other (5) — — — — Total $ 53 $ 53 $ — Nine Months Ended September 30, 2024 Commercial and industrial $ 107 $ 107 $ — 11 Financial institutions — — — — Mortgage and real estate 130 130 — 7 Other (5) — — — — Total $ 237 $ 237 $ — For the Three and Nine Months Ended September 30, 2023 In millions of dollars, except for weighted-average Total modifications balance at September 30, 2023 (1)(2)(3) Term Combination: Term extension and payment delay (4) Weighted-average term extension Three Months Ended September 30, 2023 Commercial and industrial $ 25 $ 25 $ — 22 Financial institutions — — — — Mortgage and real estate 35 35 — 55 Other (5) — — — — Total $ 60 $ 60 $ — Nine Months Ended September 30, 2023 Commercial and industrial $ 93 $ 70 $ 23 28 Financial institutions — — — — Mortgage and real estate 85 84 1 37 Other (5) — — — — Total $ 178 $ 154 $ 24 (1) The above table reflects activity for loans outstanding as of the end of the reporting period. The balances are not significant as a percentage of the total carrying values of loans by class of receivable as of September 30, 2024 and September 30, 2023. (2) Commitments to lend to borrowers experiencing financial difficulty that were granted modifications totaled $924 million and $1 billion as of September 30, 2024 and September 30, 2023, respectively. (3) The allowance for corporate loans, including modified loans, is based on the borrower’s overall financial performance. Charge-offs for amounts deemed uncollectible may be recorded at the time of the modification or may have already been recorded in prior periods such that no charge-off is required at the time of modification. (4) Payment delays either for principal or interest payments had an immaterial financial impact. (5) Other includes installment and other, lease financing and loans to government and official institutions. Performance of Modified Corporate Loans The following tables present the delinquencies of modified corporate loans to borrowers experiencing financial difficulty. It includes loans that were modified during the 12 months ended September 30, 2024 and December 31, 2023: As of September 30, 2024 (1) In millions of dollars Total Current 30–89 days past due 90+ days Commercial and industrial $ 107 $ 107 $ — $ — Financial institutions — — — — Mortgage and real estate 130 130 — — Other (2) — — — — Total $ 237 $ 237 $ — $ — As of December 31, 2023 (1) In millions of dollars Total Current 30–89 days 90+ days Commercial and industrial $ 198 $ 198 $ — $ — Financial institutions — — — — Mortgage and real estate 144 144 — — Other (2) — — — — Total $ 342 $ 342 $ — $ — (1) Corporate loans are generally not modified as a result of their delinquency status; rather, they are modified because of events that have impacted the overall financial performance of the borrower. Corporate loans, if past due, are re-aged to current status upon modification. (2) Other includes installment and other, lease financing and loans to government and official institutions. Defaults of Modified Corporate Loans No modified corporate loans to borrowers experiencing financial difficulty defaulted during the three months ended September 30, 2024 and 2023. Default is defined as 60 days past due, except for classifiably managed commercial banking loans, where default is defined as 90 days past due. For a modified corporate loan that is not collateral dependent, expected default rates are considered in the loan’s individually assessed ACL. CONSUMER LOANS Consumer loans represent loans and leases managed primarily by USPB , Wealth and All Other —Legacy Franchises (except Mexico SBMM). The tables below present details about these loans, including the following loan categories: • Residential first mortgages and Home equity loans primarily represent secured mortgage lending to customers of Retail Banking in USPB and Wealth . • Credit cards primarily represent unsecured credit card lending to customers of Branded Cards and Retail Services in USPB . • Personal, small business and other loans are primarily composed of classifiably managed loans to customers of Wealth (mostly within the Private Bank) who are typically high credit quality borrowers who historically experienced minimal delinquencies and credit losses. Loans to these borrowers are generally well collateralized in the form of liquid securities and other forms of collateral. The following tables provide Citi’s consumer loans by type: Consumer Loans, Delinquencies and Non-Accrual Status at September 30, 2024 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 Non-accrual loans for which there is no ACLL Non-accrual loans for which there is an ACLL Total 90 days In North America offices (5) Residential first mortgages (6) $ 113,186 $ 395 $ 314 $ 231 $ 114,126 $ 110 $ 389 $ 499 $ 120 Home equity loans (7)(8) 3,137 28 77 — 3,242 25 133 158 — Credit cards 158,833 2,356 2,510 — 163,699 — — — 2,510 Personal, small business and other (9) 33,157 97 53 1 33,308 6 52 58 3 Total $ 308,313 $ 2,876 $ 2,954 $ 232 $ 314,375 $ 141 $ 574 $ 715 $ 2,633 In offices outside North America (5) Residential mortgages (6) $ 25,603 $ 40 $ 59 $ — $ 25,702 $ — $ 197 $ 197 $ — Credit cards 12,532 194 204 — 12,930 — 204 204 69 Personal, small business and other (9) 35,333 103 38 — 35,474 — 106 106 — Total $ 73,468 $ 337 $ 301 $ — $ 74,106 $ — $ 507 $ 507 $ 69 Total excluding portfolio layer cumulative basis adjustments $ 381,781 $ 3,213 $ 3,255 $ 232 $ 388,481 $ 141 $ 1,081 $ 1,222 $ 2,702 Unallocated portfolio layer hedges cumulative basis adjustments (10) $ 670 Total Citigroup (11)(12) $ 389,151 Consumer Loans, Delinquencies and Non-Accrual Status at December 31, 2023 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 Non-accrual loans for which there is no ACLL Non-accrual loans for which there is an ACLL Total 90 days In North America offices (5) Residential first mortgages (6) $ 107,720 $ 462 $ 294 $ 235 $ 108,711 $ 105 $ 384 $ 489 $ 120 Home equity loans (7)(8) 3,471 36 85 — 3,592 48 126 174 — Credit cards 159,966 2,293 2,461 — 164,720 — — — 2,461 Personal, small business and other (9) 35,970 104 57 4 36,135 6 59 65 5 Total $ 307,127 $ 2,895 $ 2,897 $ 239 $ 313,158 $ 159 $ 569 $ 728 $ 2,586 In offices outside North America (5) Residential mortgages (6) $ 26,309 $ 48 $ 69 $ — $ 26,426 $ — $ 243 $ 243 $ — Credit cards 13,797 209 227 — 14,233 — 211 211 88 Personal, small business and other (9) 35,233 107 40 — 35,380 — 133 133 — Total $ 75,339 $ 364 $ 336 $ — $ 76,039 $ — $ 587 $ 587 $ 88 Total Citigroup (11)(12) $ 382,466 $ 3,259 $ 3,233 $ 239 $ 389,197 $ 159 $ 1,156 $ 1,315 $ 2,674 (1) Loans less than 30 days past due are presented as current. (2) Includes $302 million and $313 million at September 30, 2024 and December 31, 2023, respectively, of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored agencies. Excludes delinquencies on $26.0 billion and $18.2 billion of classifiably managed Private Bank loans in North America and outside North America, respectively, at September 30, 2024. Excludes delinquencies on $29.2 billion and $17.0 billion of classifiably managed Private Bank loans in North America and outside North America, respectively, at December 31, 2023. (4) Consists of loans that are guaranteed by U.S. government-sponsored agencies that are 30–89 days past due of $0.1 billion and $0.1 billion and 90 days or more past due of $0.1 billion and $0.1 billion at September 30, 2024 and December 31, 2023, respectively. (5) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (6) Includes approximately $0.1 billion and less than $0.1 billion of residential first mortgage loans in process of foreclosure in North America and outside North America, respectively, and $20.0 billion of residential mortgages outside North America related to Wealth at September 30, 2024. Includes approximately $0.1 billion and less than $0.1 billion of residential first mortgage loans in process of foreclosure in North America and outside North America, respectively, and $19.9 billion of residential mortgages outside North America related to Wealth at December 31, 2023. (7) Includes less than $0.1 billion and less than $0.1 billion at September 30, 2024 and December 31, 2023, respectively, of home equity loans in process of foreclosure. (8) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (9) As of September 30, 2024, Wealth in North America includes $28.3 billion of loans, of which $26.0 billion are classifiably managed with 82% rated investment grade, and Wealth outside North America includes $26.3 billion of loans, of which $18.2 billion are classifiably managed with 58% rated investment grade. As of December 31, 2023, Wealth in North America includes $31.6 billion of loans, of which $29.2 billion are classifiably managed with 92% rated investment grade, and Wealth outside North America includes $24.9 billion of loans, of which $17.0 billion are classifiably managed with 74% rated investment grade. Such loans are presented as “current” above. (10) Represents fair value hedge basis adjustments related to portfolio layer method hedges of mortgage and real estate loans, which are not allocated to individual loans in the portfolio. See Note 22. (11) Consumer loans were net of unearned income of $883 million and $802 million at September 30, 2024 and December 31, 2023, respectively. Unearned income on consumer loans primarily represents loan origination fees, net of certain direct origination costs, that are deferred and recognized as Interest income over the lives of the related loans. (12) Not included in the balances above is approximately $1 billion and $1 billion of accrued interest receivable at September 30, 2024 and December 31, 2023, respectively, which is included in Other assets on the Consolidated Balance Sheet, except for credit card loans (which include accrued interest and fees). During the three and nine months ended September 30, 2024, the Company reversed accrued interest (primarily related to credit cards) of approximately $0.4 billion and $1.2 billion, respectively. During the three and nine months ended September 30, 2023, the Company reversed accrued interest (primarily related to credit cards) of approximately $0.3 billion and $0.8 billion, respectively. These reversals of accrued interest are reflected as a reduction to Interest income in the Consolidated Statement of Income. Interest Income Recognized for Non-Accrual Consumer Loans In millions of dollars Three Months Ended Three Months Ended Nine Months Ended September 30, 2024 Nine Months Ended September 30, 2023 In North America offices (1) Residential first mortgages $ 2 $ 2 $ 7 $ 8 Home equity loans 1 2 4 5 Credit cards — — — — Personal, small business and other 1 1 1 2 Total $ 4 $ 5 $ 12 $ 15 In offices outside North America (1) Residential mortgages $ 2 $ 2 $ 7 $ 7 Credit cards — — — — Personal, small business and other — — 1 — Total $ 2 $ 2 $ 8 $ 7 Total Citigroup $ 6 $ 7 $ 20 $ 22 (1) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. During the three and nine months ended September 30, 2024, the Company sold and/or reclassified to held-for-sale $2 million and $61 million of consumer loans, respectively. During the three and nine months ended September 30, 2023, the Company sold and/or reclassified to held-for-sale $1 million and $1,831 million of consumer loans, respectively. The decline was mainly due to the reclassification of a larger mortgage portfolio to HFS in the first quarter of 2023. Except for the acquisition of an approximate $700 million credit card portfolio during the quarter, the Company did not have significant purchases of consumer loans classified as held-for-investment for the three and nine months ended September 30, 2024 or 2023. Loans held by a business for sale are not included in the above since they have been reclassified to Other assets . See Note 2 for additional information regarding Citigroup’s businesses held-for-sale. Consumer Credit Scores (FICO) The following tables provide details on the Fair Isaac Corporation (FICO) scores for Citi’s U.S. consumer loan portfolio based on end-of-period receivables by year of origination. FICO scores are updated monthly for substantially all of the portfolio or, otherwise, on a quarterly basis for the remaining portfolio. Loans that did not have FICO scores as of the prior period have been updated with FICO scores as they become available. With respect to Citi’s consumer loan portfolio outside of the U.S. as of September 30, 2024 and December 31, 2023 ($76.2 billion and $77.5 billion, respectively), various country-specific or regional credit risk metrics and acquisition and behavior scoring models are leveraged as one of the factors to evaluate the credit quality of customers (see “Consumer Loans and Ratios Outside of North America” below). As a result, details of relevant credit quality indicators for those loans are not comparable to the below FICO score distribution for the U.S. portfolio. FICO score distribution — U.S. portfolio (1) September 30, 2024 In millions of dollars Less than 660 Greater Classifiably managed (2) FICO not available (3) Total Residential first mortgages 2024 $ 92 $ 1,729 $ 8,187 2023 198 2,564 13,613 2022 382 3,211 16,299 2021 323 2,877 14,699 2020 228 2,131 12,356 Prior 1,602 4,987 21,098 Total residential first mortgages $ 2,825 $ 17,499 $ 86,252 $ — $ 7,550 $ 114,126 Home equity line of credit (pre-reset) $ 278 $ 797 $ 1,634 Home equity line of credit (post-reset) 61 78 76 Home equity term loans 49 94 116 2024 — — — 2023 — — — 2022 — — — 2021 — — 1 2020 — 1 2 Prior 49 93 113 Total home equity loans $ 388 $ 969 $ 1,826 $ — $ 59 $ 3,242 Credit cards $ 22,423 $ 58,214 $ 78,281 Revolving loans converted to term loans (4) 1,350 621 124 Total credit cards (5) $ 23,773 $ 58,835 $ 78,405 $ — $ 2,063 $ 163,076 Personal, small business and other 2024 $ 58 $ 279 $ 910 2023 136 327 700 2022 151 216 334 2021 34 47 68 2020 3 4 6 Prior 96 155 153 Total personal, small business and other (6)(7) $ 478 $ 1,028 $ 2,171 $ 26,022 $ 2,781 $ 32,480 Total (8) $ 27,464 $ 78,331 $ 168,654 $ 26,022 $ 12,453 $ 312,924 FICO score distribution—U.S. portfolio (1) December 31, 2023 In millions of dollars Less than 660 Greater Classifiably managed (2) FICO not available (3) Total Residential first mortgages 2023 $ 163 $ 2,758 $ 14,309 2022 339 3,423 16,834 2021 270 3,107 15,094 2020 232 2,143 12,827 2019 138 1,382 6,266 Prior 1,377 4,122 16,164 Total residential first mortgages $ 2,519 $ 16,935 $ 81,494 $ — $ 7,763 $ 108,711 Home equity line of credit (pre-reset) $ 300 $ 905 $ 1,873 Home equity line of credit (post-reset) 61 76 69 Home equity term loans 56 111 136 2023 — — — 2022 — — — 2021 — — 1 2020 2 1 2 2019 — 1 2 Prior 54 109 131 Total home equity loans $ 417 $ 1,092 $ 2,078 $ — $ 5 $ 3,592 Credit cards $ 21,899 $ 57,479 $ 81,168 Revolving loans converted to term loans (4) 1,011 490 108 Total credit cards (5) $ 22,910 $ 57,969 $ 81,276 $ — $ 1,955 $ 164,110 Personal, small business and other 2023 $ 88 $ 343 $ 996 2022 204 351 583 2021 52 83 128 2020 6 9 14 2019 5 7 8 Prior 96 169 168 Total personal, small business and other (6)(7) $ 451 $ 962 $ 1,897 $ 29,209 $ 2,739 $ 35,258 Total $ 26,297 $ 76,958 $ 166,745 $ 29,209 $ 12,462 $ 311,671 (1) The FICO bands in the tables are consistent with general industry peer presentations. (2) These personal, small business and other loans without a FICO score available include $26.0 billion and $29.2 billion of Private Bank loans as of September 30, 2024 and December 31, 2023, respectively, which are classifiably managed within Wealth and are primarily evaluated for credit risk based on their internal risk ratings. As of September 30, 2024 and December 31, 2023, approximately 82% and 92% of these loans, respectively, were rated investment grade. (3) FICO scores not available primarily relate to loans guaranteed by government-sponsored enterprises for which FICO scores are generally not utilized. (4) Not included in the tables above are $35 million and $51 million of revolving credit card loans outside of the U.S. that were converted to term loans as of September 30, 2024 and December 31, 2023, respectively. (5) Excludes $623 million and $610 million of balances related to Canada for September 30, 2024 and December 31, 2023, respectively. (6) Excludes $828 million and $877 million of balances related to Canada for September 30, 2024 and December 31, 2023, respectively. (7) Includes approximately $25 million and $37 million of personal revolving loans that were converted to term loans for September 30, 2024 and December 31, 2023, respectively. (8) Excludes $670 million of unallocated portfolio layer hedges cumulative basis adjustments at September 30, 2024. Consumer Gross Credit Losses The following tables provide details on gross credit losses recognized during the nine months ended September 30, 2024 and 2023, by year of loan origination: In millions of dollars Nine Months Ended September 30, 2024 Residential first mortgages 2024 $ — 2023 1 2022 — 2021 — 2020 — Prior 27 Total residential first mortgages $ 28 Home equity line of credit (pre-reset) $ 5 Home equity line of credit (post-reset) 1 Home equity term loans 1 Total home equity loans $ 7 Credit cards $ 6,787 Revolving loans converted to term loans 188 Total credit cards $ 6,975 Personal, small business and other 2024 $ 101 2023 152 2022 131 2021 51 2020 20 Prior 129 Total personal, small business and other $ 584 Total Citigroup $ 7,594 In millions of dollars Nine Months Ended September 30, 2023 Residential first mortgages 2023 $ — 2022 2 2021 — 2020 1 2019 5 Prior 31 Total residential first mortgages $ 39 Home equity line of credit (pre-reset) $ 2 Home equity line of credit (post-reset) — Home equity term loans 2 Total home equity loans $ 4 Credit cards $ 4,598 Revolving loans converted to term loans 132 Total credit cards $ 4,730 Personal, small business and other 2023 $ 110 2022 146 2021 83 2020 34 2019 38 Prior 132 Total personal, small business and other $ 543 Total Citigroup $ 5,316 Loan-to-Value (LTV) Ratios—U.S. Consumer Mortgages LTV ratios (loan balance divided by appraised value) are calculated at origination and updated by applying market price data. The following tables provide details on the LTV ratios for Citi’s U.S. consumer mortgage portfolios by year of origination. 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 — U.S. portfolio September 30, 2024 In millions of dollars Less than > 80% but less Greater LTV not available (1) Total Residential first mortgages 2024 $ 7,881 $ 2,203 $ — 2023 14,646 2,130 2 2022 18,864 1,987 54 2021 18,448 467 33 2020 15,587 264 1 Prior 29,438 373 25 Total residential first mortgages $ 104,864 $ 7,424 $ 115 $ 1,723 $ 114,126 Home equity loans (pre-reset) $ 2,619 $ 27 $ 49 Home equity loans (post-reset) 449 4 9 Total home equity loans $ 3,068 $ 31 $ 58 $ 85 $ 3,242 Total (2) $ 107,932 $ 7,455 $ 173 $ 1,808 $ 117,368 LTV distribution — U.S. portfolio December 31, 2023 In millions of dollars Less than > 80% but less Greater LTV not available (1) Total Residential first mortgages 2023 $ 13,907 $ 3,769 $ 3 2022 17,736 3,900 52 2021 18,795 728 33 2020 16,094 306 1 2019 8,198 191 26 Prior 23,120 191 23 Total residential first mortgages $ 97,850 $ 9,085 $ 138 $ 1,638 $ 108,711 Home equity loans (pre-reset) $ 2,964 $ 29 $ 57 Home equity loans (post-reset) 476 5 12 Total home equity loans $ 3,440 $ 34 $ 69 $ 49 $ 3,592 Total $ 101,290 $ 9,119 $ 207 $ 1,

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2024
Credit Loss [Abstract]
ALLOWANCE FOR CREDIT LOSSES	ALLOWANCE FOR CREDIT LOSSES Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Allowance for credit losses on loans (ACLL) at beginning of period $ 18,216 $ 17,496 $ 18,145 $ 16,974 Adjustments to opening balance (1) Financial instruments—TDRs and vintage disclosures (1) — — — (352) Adjusted ACLL at beginning of period $ 18,216 $ 17,496 $ 18,145 $ 16,622 Gross credit losses on loans $ (2,609) $ (2,000) $ (8,014) $ (5,513) Gross recoveries on loans 437 363 1,256 1,070 Net credit losses on loans (NCLs) $ (2,172) $ (1,637) $ (6,758) $ (4,443) Replenishment of NCLs $ 2,172 $ 1,637 $ 6,758 $ 4,443 Net reserve builds (releases) for loans 254 100 636 787 Net specific reserve builds (releases) for loans (44) 79 (231) 84 Total provision for credit losses on loans (PCLL) $ 2,382 $ 1,816 $ 7,163 $ 5,314 Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period (2) 23 — 23 — Other, net (see table below) (93) (46) (217) 136 ACLL at end of period $ 18,356 $ 17,629 $ 18,356 $ 17,629 Allowance for credit losses on unfunded lending commitments (ACLUC) at beginning of period (3) $ 1,619 $ 1,862 $ 1,728 $ 2,151 Provision (release) for credit losses on unfunded lending commitments 105 (54) (1) (344) Other, net 1 (2) (2) (1) ACLUC at end of period (3) $ 1,725 $ 1,806 $ 1,725 $ 1,806 Total allowance for credit losses on loans, leases and unfunded lending commitments $ 20,081 $ 19,435 $ 20,081 $ 19,435 Other, net details Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 FX translation and other $ (93) $ (46) $ (217) $ 136 Other, net $ (93) $ (46) $ (217) $ 136 (1) See “Accounting Changes” in Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. (2) Upon acquisition, the par value of the purchased credit-deteriorated assets was approximately $37 million and $6 million during the three months ended September 30, 2024 and 2023 and $46 million and $19 million during the nine months ended September 30, 2024 and 2023, respectively. (3) Represents additional credit loss reserves for unfunded lending commitments and letters of credit recorded in Other liabilities on the Consolidated Balance Sheet. Allowance for Credit Losses on Loans and End-of-Period Loans Three Months Ended September 30, 2024 September 30, 2023 In millions of dollars Corporate Consumer Total Corporate Consumer Total ACLL at beginning of period $ 2,484 $ 15,732 $ 18,216 $ 2,630 $ 14,866 $ 17,496 Charge-offs (113) (2,496) (2,609) (72) (1,928) (2,000) Recoveries 39 398 437 14 349 363 Replenishment of NCLs 74 2,098 2,172 58 1,579 1,637 Net reserve builds (releases) 143 111 254 25 75 100 Net specific reserve builds (releases) (40) (4) (44) 77 2 79 Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period (2) — 23 23 — — — Other 4 (97) (93) (15) (31) (46) Ending balance $ 2,591 $ 15,765 $ 18,356 $ 2,717 $ 14,912 $ 17,629 Nine Months Ended September 30, 2024 September 30, 2023 In millions of dollars Corporate Consumer Total Corporate Consumer Total ACLL at beginning of period $ 2,714 $ 15,431 $ 18,145 $ 2,855 $ 14,119 $ 16,974 Adjustments to opening balance: Financial instruments—TDRs and vintage disclosures (1) — — — — (352) (352) Adjusted ACLL at beginning of period $ 2,714 $ 15,431 $ 18,145 $ 2,855 $ 13,767 $ 16,622 Charge-offs $ (420) $ (7,594) $ (8,014) $ (197) $ (5,316) $ (5,513) Recoveries 74 1,182 1,256 42 1,028 1,070 Replenishment of NCLs 346 6,412 6,758 155 4,288 4,443 Net reserve builds (releases) 115 521 636 (184) 971 787 Net specific reserve builds (releases) (229) (2) (231) 49 35 84 Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period (2) — 23 23 — — — Other (9) (208) (217) (3) 139 136 Ending balance $ 2,591 $ 15,765 $ 18,356 $ 2,717 $ 14,912 $ 17,629 September 30, 2024 December 31, 2023 In millions of dollars Corporate Consumer Total Corporate Consumer Total ACLL Collectively evaluated (1) $ 2,451 $ 15,704 $ 18,155 $ 2,352 $ 15,391 $ 17,743 Individually evaluated 140 39 179 362 40 402 Purchased credit deteriorated — 22 22 — — — Total ACLL $ 2,591 $ 15,765 $ 18,356 $ 2,714 $ 15,431 $ 18,145 Loans, net of unearned income Collectively evaluated (1) $ 291,023 $ 388,645 $ 679,668 $ 291,002 $ 388,711 $ 679,713 Individually evaluated 944 60 1,004 1,882 58 1,940 Purchased credit deteriorated — 144 144 — 115 115 Held at fair value 7,804 302 8,106 7,281 313 7,594 Total loans, net of unearned income $ 299,771 $ 389,151 $ 688,922 $ 300,165 $ 389,197 $ 689,362 (1) See “Accounting Changes” in Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. (2) Upon acquisition, the par value of the purchased credit-deteriorated assets was approximately $37 million and $6 million during the three months ended September 30, 2024 and 2023 and $46 million and $19 million during the nine months ended September 30, 2024 and 2023, respectively. 3Q24 Changes in the ACL The total allowance for credit losses on loans, leases and unfunded lending commitments as of September 30, 2024 was $20,081 million, a slight increase from $19,873 million at December 31, 2023, primarily reflecting the impact of macroeconomic pressures related to the elevated inflationary and interest rate environment, partially offset by an improved macroeconomic outlook. Consumer ACLL Citi’s total consumer allowance for credit losses on loans (ACLL) as of September 30, 2024 was $15,765 million, an increase from $15,431 million at December 31, 2023. The increase was primarily driven by the impact of macroeconomic pressures related to the elevated inflationary and interest rate environment. Corporate ACLL Citi’s total corporate ACLL as of September 30, 2024 was $2,591 million, a decrease from $2,714 million at December 31, 2023. The decrease was primarily driven by an improved macroeconomic outlook. ACLUC As of September 30, 2024, Citi’s total allowance for unfunded lending commitments (ACLUC), included in Other liabilities , was $1,725 million, a slight decrease from $1,728 million at December 31, 2023. The decrease was primarily driven by an improved macroeconomic outlook, mostly offset by changes in portfolio composition. Allowance for Credit Losses on HTM Debt Securities The allowance for credit losses on HTM debt securities, which the Company has the intent and ability to hold, was $141 million and $95 million as of September 30, 2024 and December 31, 2023, respectively. Allowance for Credit Losses on Other Assets Three Months Ended September 30, 2024 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements All other assets (1) Total Allowance for credit losses on other assets $ 21 $ 33 $ 1,857 $ 1,911 Gross credit losses — — (14) (14) Gross recoveries — — 8 8 Net credit losses (NCLs) $ — $ — $ (6) $ (6) Replenishment of NCLs $ — $ — $ 6 $ 6 Net reserve builds (releases) 2 (27) 129 104 Total provision for credit losses $ 2 $ (27) $ 135 $ 110 Other, net $ — $ (2) $ (144) $ (146) Allowance for credit losses on other assets $ 23 $ 4 $ 1,842 $ 1,869 Nine Months Ended September 30, 2024 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements All other assets (1) Total Allowance for credit losses on other assets $ 31 $ 27 $ 1,730 $ 1,788 Gross credit losses — — (42) (42) Gross recoveries — — 21 21 Net credit losses (NCLs) $ — $ — $ (21) $ (21) Replenishment of NCLs $ — $ — $ 21 $ 21 Net reserve builds (releases) (9) (22) 236 205 Total provision for credit losses $ (9) $ (22) $ 257 $ 226 Other, net $ 1 $ (1) $ (124) $ (124) Allowance for credit losses on other assets $ 23 $ 4 $ 1,842 $ 1,869 (1) Primarily ACL related to transfer risk associated with exposures outside the U.S. driven by safety and soundness considerations under U.S. banking law. Three Months Ended September 30, 2023 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements All other assets (1) Total Allowance for credit losses on other assets $ 21 $ 26 $ 612 $ 659 Gross credit losses — — (19) (19) Gross recoveries — — 6 6 Net credit losses (NCLs) $ — $ — $ (13) $ (13) Replenishment of NCLs $ — $ — $ 13 $ 13 Net reserve builds (releases) 6 30 7 43 Total provision for credit losses $ 6 $ 30 $ 20 $ 56 Other, net $ — $ (3) $ (1) $ (4) Allowance for credit losses on other assets $ 27 $ 53 $ 618 $ 698 Nine Months Ended September 30, 2023 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements All other assets (1) Total Allowance for credit losses on other assets $ 51 $ 36 $ 36 $ 123 Gross credit losses — — (54) (54) Gross recoveries — — 11 11 Net credit losses (NCLs) $ — $ — $ (43) $ (43) Replenishment of NCLs $ — $ — $ 43 $ 43 Net reserve builds (releases) (23) 27 583 587 Total provision for credit losses $ (23) $ 27 $ 626 $ 630 Other, net $ (1) $ (10) $ (1) $ (12) Allowance for credit losses on other assets $ 27 $ 53 $ 618 $ 698 (1) Primarily ACL related to transfer risk associated with exposures outside the U.S. driven by safety and soundness considerations under U.S. banking law.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill The changes in Goodwill were as follows: In millions of dollars Services Markets (1) Banking (1) USPB Wealth All Other Total Balance at December 31, 2023 $ 2,214 $ 5,870 $ 1,039 $ 5,398 $ 4,469 $ 1,108 $ 20,098 Foreign currency translation (27) (82) 2 23 — 28 (56) Balance at March 31, 2024 $ 2,187 $ 5,788 $ 1,041 $ 5,421 $ 4,469 $ 1,136 $ 20,042 Foreign currency translation (57) (62) (18) (92) (1) (108) (338) Balance at June 30, 2024 $ 2,130 $ 5,726 $ 1,023 $ 5,329 $ 4,468 $ 1,028 $ 19,704 Foreign currency translation 13 136 (10) (63) — (73) 3 Divestitures (2) — — — — (16) — (16) Balance at September 30, 2024 $ 2,143 $ 5,862 $ 1,013 $ 5,266 $ 4,452 $ 955 $ 19,691 (1) In 2023, goodwill of approximately $537 million was transferred from Banking to Markets related to business realignment. Prior-period amounts have been revised to conform with the current presentation. See Note 3 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. (2) Goodwill allocated to the global fiduciary and trust administration services business was classified as HFS during the third quarter of 2024. Citi tests for goodwill impairment annually as of October 1 (the annual test) and conducts interim assessments between the annual test if an event occurs or circumstances change that would more-likely-than-not reduce the fair value of a reporting unit below its carrying amount. No such events or circumstances were identified as part of the qualitative assessment performed as of September 30, 2024. For additional information regarding Citi’s goodwill impairment testing process, see Notes 1 and 17 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. While the inherent risk of uncertainty is embedded in the key assumptions used in the reporting unit valuations, the economic and business environments continue to evolve as management executes on its transformation and strategy. If management’s future estimates of key economic and market assumptions were to differ from its current assumptions, Citi could potentially experience material goodwill impairment charges in the future. Intangible Assets The components of intangible assets were as follows: September 30, 2024 December 31, 2023 In millions of dollars Gross Accumulated Net Gross Accumulated Net Purchased credit card relationships (1) $ 5,315 $ 4,472 $ 843 $ 5,302 $ 4,365 $ 937 Credit card contract-related intangibles (2) 4,189 1,861 2,328 4,177 1,698 2,479 Other customer relationships 363 306 57 363 290 73 Present value of future profits 32 31 1 37 36 1 Indefinite-lived intangible assets 209 — 209 240 — 240 Intangible assets (excluding MSRs) $ 10,108 $ 6,670 $ 3,438 $ 10,119 $ 6,389 $ 3,730 Mortgage servicing rights (MSRs) (3) 683 — 683 691 — 691 Total intangible assets $ 10,791 $ 6,670 $ 4,121 $ 10,810 $ 6,389 $ 4,421 The changes in intangible assets were as follows: In millions of dollars Net carrying amount at December 31, 2023 Acquisitions/renewals/ divestitures (1) Amortization Impairments FX translation and other Net carrying amount at September 30, 2024 Purchased credit card relationships (2) $ 937 $ 13 $ (107) $ — $ — $ 843 Credit card contract-related intangibles (3) 2,479 12 (164) — 1 2,328 Other customer relationships 73 — (16) — — 57 Present value of future profits 1 — — — — 1 Indefinite-lived intangible assets 240 — — — (31) 209 Intangible assets (excluding MSRs) $ 3,730 $ 25 $ (287) $ — $ (30) $ 3,438 Mortgage servicing rights (MSRs) (4) 691 683 Total intangible assets $ 4,421 $ 4,121 (1) The acquired intangibles during the period relate to a new card partnership with a 10-year term. (2) Reflects intangibles for the value of purchased cardholder relationships, which are discrete from contract-related intangibles. (3) Reflects contract-related intangibles associated with Citi’s credit card program agreements with partners. (4) See Note 21.

DEPOSITS

DEPOSITS	9 Months Ended
	Sep. 30, 2024
Banking and Thrift, Interest [Abstract]
DEPOSITS	DEPOSITS Deposits consisted of the following: September 30, December 31, In millions of dollars 2024 (1) 2023 Non-interest-bearing deposits in U.S. offices $ 118,034 $ 112,089 Interest-bearing deposits in U.S. offices (including $1,361 and $1,309 as of September 30, 2024 and December 31, 2023, respectively, at fair value) 558,461 576,784 Total deposits in U.S. offices (1) $ 676,495 $ 688,873 Non-interest-bearing deposits in offices outside the U.S. $ 84,913 $ 88,988 Interest-bearing deposits in offices outside the U.S. (including $2,751 and $1,131 as of September 30, 2024 and December 31, 2023, respectively, at fair value) 548,591 530,820 Total deposits in offices outside the U.S. (1) $ 633,504 $ 619,808 Total deposits $ 1,309,999 $ 1,308,681 (1) For information on time deposits that met or exceeded the insured limit at December 31, 2023, see Note 18 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. For additional information on Citi’s deposits, see Citi’s 2023 Form 10-K.

DEBT

DEBT	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
DEBT	DEBT For additional information regarding Citi’s short-term borrowings and long-term debt, see Note 19 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. Short-Term Borrowings In millions of dollars September 30, December 31, Commercial paper Bank (1) $ 11,267 $ 11,116 Broker-dealer and other (2) 11,688 9,106 Total commercial paper $ 22,955 $ 20,222 Other borrowings (3) 18,385 17,235 Total $ 41,340 $ 37,457 (1) Represents Citibank entities as well as other bank entities. (2) Represents broker-dealer and other non-bank subsidiaries that are consolidated into Citigroup Inc., the parent holding company. (3) Includes borrowings from Federal Home Loan Banks and other market participants. At September 30, 2024 and December 31, 2023, collateralized short-term advances from Federal Home Loan Banks were $4.0 billion and $8.0 billion, respectively. Long-Term Debt In millions of dollars September 30, December 31, 2023 Citigroup Inc. (1) $ 170,649 $ 162,309 Bank (2) 36,548 31,673 Broker-dealer and other (3) 91,884 92,637 Total $ 299,081 $ 286,619 (1) Represents the parent holding company. (2) Represents Citibank entities as well as other bank entities. At September 30, 2024 and December 31, 2023, collateralized long-term advances from the Federal Home Loan Banks were $11.5 billion and $11.5 billion, respectively. (3) Represents broker-dealer and other non-bank subsidiaries that are consolidated into Citigroup Inc., the parent holding company. Certain Citigroup consolidated hedging activities are also included in this line. Long-term debt outstanding includes trust preferred securities with a balance sheet carrying value of $1.6 billion at September 30, 2024 and December 31, 2023. The following table summarizes Citi’s outstanding trust preferred securities at September 30, 2024: Junior subordinated debentures owned by trust Trust Issuance Securities Liquidation value (1) Coupon rate (2) Common Notional amount Maturity Redeemable In millions of dollars, except securities and share amounts Citigroup Capital III Dec. 1996 194,053 $ 194 7.625 % 6,003 $ 200 Dec. 1, 2036 Not redeemable Citigroup Capital XIII Oct. 2010 89,840,000 2,246 3 mo. SOFR +663.161 bps (3) 1,000 2,246 Oct. 30, 2040 Oct. 30, 2015 Total obligated $ 2,440 $ 2,446 Note: Distributions on the trust preferred securities and interest on the subordinated debentures are payable semiannually for Citigroup Capital III and quarterly for Citigroup Capital XIII. (1) Represents the notional value received by outside investors from the trusts at the time of issuance. This differs from Citi’s balance sheet carrying value due primarily to unamortized discount and issuance costs. (2) In each case, the coupon rate on the subordinated debentures is the same as that on the trust preferred securities. (3) The spread incorporates the original contractual spread and a 26.161 bps tenor spread adjustment.

CHANGES IN ACCUMULATED OTHER CO

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI)	9 Months Ended
	Sep. 30, 2024
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: In millions of dollars Net Debt valuation adjustment (DVA) (1) Cash flow hedges (2) Benefit plans (3) CTA, net of hedges (4) Excluded component of fair value hedges Long-duration insurance contracts (5) Accumulated Three Months Ended Balance, June 30, 2024 $ (3,682) $ (1,016) $ (629) $ (5,794) $ (35,573) $ (39) $ 56 $ (46,677) Other comprehensive income before reclassifications 1,381 (155) (305) 1 416 (8) (17) 1,313 Increase (decrease) due to amounts reclassified from AOCI (46) 5 161 48 — (1) — 167 Change, net of taxes $ 1,335 $ (150) $ (144) $ 49 $ 416 $ (9) $ (17) $ 1,480 Balance at September 30, 2024 $ (2,347) $ (1,166) $ (773) $ (5,745) $ (35,157) $ (48) $ 39 $ (45,197) Nine Months Ended Balance, December 31, 2023 $ (3,744) $ (709) $ (1,406) $ (6,050) $ (32,885) $ (40) $ 34 $ (44,800) Other comprehensive income before reclassifications 1,533 (474) 14 164 (2,272) 4 6 (1,025) Increase (decrease) due to amounts reclassified from AOCI (136) 17 619 141 — (12) (1) 628 Change, net of taxes $ 1,397 $ (457) $ 633 $ 305 $ (2,272) $ (8) $ 5 $ (397) Balance at September 30, 2024 $ (2,347) $ (1,166) $ (773) $ (5,745) $ (35,157) $ (48) $ 39 $ (45,197) In millions of dollars Net Debt valuation adjustment (DVA) (1) Cash flow hedges (2) Benefit plans (3) CTA, net of hedges (4) Excluded component of fair value hedges Long-duration insurance contracts (5) Accumulated Three Months Ended Balance, June 30, 2023 $ (5,036) $ (102) $ (1,990) $ (5,995) $ (32,773) $ 5 $ 26 $ (45,865) Other comprehensive income before reclassifications (176) 290 366 274 (1,496) (3) 23 (722) Increase (decrease) due to amounts reclassified from AOCI 7 9 365 38 — (9) — 410 Change, net of taxes $ (169) $ 299 $ 731 $ 312 $ (1,496) $ (12) $ 23 $ (312) Balance at September 30, 2023 $ (5,205) $ 197 $ (1,259) $ (5,683) $ (34,269) $ (7) $ 49 $ (46,177) Nine Months Ended Balance, December 31, 2022 $ (5,998) $ 842 $ (2,522) $ (5,755) $ (33,637) $ 8 $ — $ (47,062) Adjustment to opening balance, net of taxes (6) — — — — — — 27 27 Adjusted balance, beginning of period $ (5,998) $ 842 $ (2,522) $ (5,755) $ (33,637) $ 8 $ 27 $ (47,035) Other comprehensive income before reclassifications 812 (650) 166 (28) (632) 8 22 (302) Increase (decrease) due to amounts reclassified from AOCI (19) 5 1,097 100 — (23) — 1,160 Change, net of taxes $ 793 $ (645) $ 1,263 $ 72 $ (632) $ (15) $ 22 $ 858 Balance at September 30, 2023 $ (5,205) $ 197 $ (1,259) $ (5,683) $ (34,269) $ (7) $ 49 $ (46,177) (1) Reflects the after-tax valuation of Citi’s fair value option liabilities. See “Market Valuation Adjustments” in Note 23. (2) Primarily driven by Citi’s pay floating/receive fixed interest rate swap programs that hedge certain floating rates on assets. (3) 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. (4) Primarily reflects the movement in (by order of impact) the Mexican peso, euro, Japanese yen, Singapore dollar, Malaysian ringgit, Polish zloty and Chilean peso against the U.S. dollar and changes in related tax effects and hedges for the three months ended September 30, 2024. Primarily reflects the movement in (by order of impact) the Mexican peso, Egyptian pound, Brazilian real, Malaysian ringgit and Taiwan dollar against the U.S. dollar and changes in related tax effects and hedges for the nine months ended September 30, 2024. Primarily reflects the movement in (by order of impact) the Mexican peso, Chilean peso, euro, Polish zloty and Brazilian real against the U.S. dollar and changes in related tax effects and hedges for the three months ended September 30, 2023. Primarily reflects the movement in (by order of impact) the Mexican peso, Russian ruble, Japanese yen, South Korean won and Chilean peso against the U.S. dollar and changes in related tax effects and hedges for the nine months ended September 30, 2023. Amounts recorded in the CTA component of AOCI remain in AOCI until the sale or substantial liquidation of the foreign entity, at which point such amounts related to the foreign entity are reclassified into earnings. (5) Reflects the change in the liability for future policyholder benefits for certain long-duration life-contingent annuity contracts that are issued by a regulated Citi insurance subsidiary in Mexico and reported within Legacy Franchises. The amount reflects the change in the liability after discounting using an upper-medium-grade fixed income instrument yield that reflects the duration characteristics of the liability. The balance of the liability for future policyholder benefits, which is recorded within Other Liabilities , for this insurance subsidiary was approximately $463 million and $519 million at September 30, 2024 and September 30, 2023, respectively. (6) See “Accounting Changes” in Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. The pretax and after-tax changes in each component of Accumulated other comprehensive income (loss) were as follows: In millions of dollars Pretax Tax effect (1) After-tax Three Months Ended September 30, 2024 Balance, June 30, 2024 $ (54,102) $ 7,425 $ (46,677) Change in net unrealized gains (losses) on debt securities 1,781 (446) 1,335 Debt valuation adjustment (DVA) (201) 51 (150) Cash flow hedges (171) 27 (144) Benefit plans 88 (39) 49 Foreign currency translation adjustment (CTA) 638 (222) 416 Excluded component of fair value hedges (10) 1 (9) Long-duration insurance contracts (26) 9 (17) Change $ 2,099 $ (619) $ 1,480 Balance at September 30, 2024 $ (52,003) $ 6,806 $ (45,197) Nine Months Ended September 30, 2024 Balance, December 31, 2023 $ (52,422) $ 7,622 $ (44,800) Change in net unrealized gains (losses) on debt securities 1,853 (456) 1,397 DVA (608) 151 (457) Cash flow hedges 843 (210) 633 Benefit plans 405 (100) 305 CTA (2,071) (201) (2,272) Excluded component of fair value hedges (12) 4 (8) Long-duration insurance contracts 9 (4) 5 Change $ 419 $ (816) $ (397) Balance at September 30, 2024 $ (52,003) $ 6,806 $ (45,197) In millions of dollars Pretax Tax effect (1) After-tax Three Months Ended September 30, 2023 Balance, June 30, 2023 $ (53,964) $ 8,099 $ (45,865) Change in net unrealized gains (losses) on debt securities (227) 58 (169) DVA 395 (96) 299 Cash flow hedges 958 (227) 731 Benefit plans 380 (68) 312 CTA (1,532) 36 (1,496) Excluded component of fair value hedges (10) (2) (12) Long-duration insurance contracts 33 (10) 23 Change $ (3) $ (309) $ (312) Balance, September 30, 2023 $ (53,967) $ 7,790 $ (46,177) Nine Months Ended September 30, 2023 Balance, December 31, 2022 $ (55,253) $ 8,191 $ (47,062) Adjustment to opening balance (2) 39 (12) 27 Adjusted balance, beginning of period $ (55,214) $ 8,179 $ (47,035) Change in net unrealized gains (losses) on debt securities 1,095 (302) 793 DVA (875) 230 (645) Cash flow hedges 1,670 (407) 1,263 Benefit plans 68 4 72 CTA (728) 96 (632) Excluded component of fair value hedges (14) (1) (15) Long-duration insurance contracts 31 (9) 22 Change $ 1,247 $ (389) $ 858 Balance, September 30, 2023 $ (53,967) $ 7,790 $ (46,177) (1) Income tax effects of these items are released from AOCI contemporaneously with the related gross pretax amount. (2) See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. The Company recognized pretax (gains) losses related to amounts in AOCI reclassified to the Consolidated Statement of Income as follows: Increase (decrease) in AOCI due to amounts reclassified to Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Realized (gains) losses on sales of investments $ (72) $ (30) $ (210) $ (151) Gross impairment losses 13 43 36 137 Subtotal, pretax $ (59) $ 13 $ (174) $ (14) Tax effect 13 (6) 38 (5) Net realized (gains) losses on investments, after-tax (1) $ (46) $ 7 $ (136) $ (19) Realized DVA (gains) losses on fair value option liabilities, pretax $ 7 $ 12 $ 23 $ 8 Tax effect (2) (3) (6) (3) Net realized DVA, after-tax $ 5 $ 9 $ 17 $ 5 Interest rate contracts $ 212 $ 480 $ 814 $ 1,444 Foreign exchange contracts 1 1 3 3 Subtotal, pretax $ 213 $ 481 $ 817 $ 1,447 Tax effect (52) (116) (198) (350) Amortization of cash flow hedges, after-tax (2) $ 161 $ 365 $ 619 $ 1,097 Amortization of unrecognized: Prior service cost (benefit) $ (4) $ (6) $ (14) $ (17) Net actuarial loss 62 52 196 152 Curtailment/settlement impact (3) 4 5 6 1 Subtotal, pretax $ 62 $ 51 $ 188 $ 136 Tax effect (14) (13) (47) (36) Amortization of benefit plans, after-tax (3) $ 48 $ 38 $ 141 $ 100 Excluded component of fair value hedges, pretax $ (2) $ (12) $ (16) $ (31) Tax effect 1 3 4 8 Excluded component of fair value hedges, after-tax $ (1) $ (9) $ (12) $ (23) Long-duration contracts, pretax $ — $ — $ (1) $ — Tax effect — — — — Long-duration contracts, after-tax $ — $ — $ (1) $ — CTA, pretax $ — $ — $ — $ — Tax effect — — — — CTA, after-tax $ — $ — $ — $ — Total amounts reclassified out of AOCI , pretax $ 221 $ 545 $ 837 $ 1,546 Total tax effect (54) (135) (209) (386) Total amounts reclassified out of AOCI , after-tax $ 167 $ 410 $ 628 $ 1,160 (1) The pretax amount is reclassified to Realized gains (losses) on sales of investments, net and Gross impairment losses in the Consolidated Statement of Income. See Note 13. (2) See Note 22. (3) See Note 8.

PREFERRED STOCK

PREFERRED STOCK	9 Months Ended
	Sep. 30, 2024
Stockholders' Equity Note [Abstract]
PREFERRED STOCK	PREFERRED STOCK The following table summarizes the Company’s preferred stock outstanding: Dividend rate as of September 30, 2024 Redemption Carrying value (in millions of dollars) Issuance date Redeemable by issuer beginning Number September 30, December 31, Series D (1) April 30, 2013 May 15, 2023 N/A $ 1,000 1,250,000 $ — $ 1,250 Series J (2) September 19, 2013 September 30, 2023 N/A 25 22,000,000 — 550 Series M (3) April 30, 2014 May 15, 2024 N/A 1,000 1,750,000 — 1,750 Series P (4) April 24, 2015 May 15, 2025 5.950 % 1,000 2,000,000 2,000 2,000 Series T (5) April 25, 2016 August 15, 2026 6.250 1,000 1,500,000 1,500 1,500 Series U (6) September 12, 2019 September 12, 2024 N/A 1,000 1,500,000 — 1,500 Series V (7) January 23, 2020 January 30, 2025 4.700 1,000 1,500,000 1,500 1,500 Series W (8) December 10, 2020 December 10, 2025 4.000 1,000 1,500,000 1,500 1,500 Series X (9) February 18, 2021 February 18, 2026 3.875 1,000 2,300,000 2,300 2,300 Series Y (10) October 27, 2021 November 15, 2026 4.150 1,000 1,000,000 1,000 1,000 Series Z (11) March 7, 2023 May 15, 2028 7.375 1,000 1,250,000 1,250 1,250 Series AA (12) September 21, 2023 November 15, 2028 7.625 1,000 1,500,000 1,500 1,500 Series BB (13) March 6, 2024 May 15, 2029 7.200 1,000 550,000 550 — Series CC (14) May 29, 2024 August 15, 2029 7.125 1,000 1,750,000 1,750 — Series DD (15) July 30, 2024 August 15, 2034 7.000 1,000 1,500,000 1,500 — $ 16,350 $ 17,600 (1) Citi redeemed Series D in its entirety on May 15, 2024. (2) Citi redeemed the remaining Series J in its entirety on March 29, 2024. (3) Citi redeemed Series M in its entirety on August 15, 2024. (4) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semiannually on May 15 and November 15 at a fixed rate until, but excluding, May 15, 2025, and thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (5) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semiannually on February 15 and August 15 at a fixed rate until, but excluding, August 15, 2026, thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (6) Citi redeemed Series U in its entirety on September 12, 2024. (7) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semiannually on January 30 and July 30 at a fixed rate until, but excluding, January 30, 2025, thereafter payable quarterly on January 30, April 30, July 30 and October 30 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (8) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on March 10, June 10, September 10 and December 10 at a fixed rate until, but excluding, December 10, 2025, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series W reset date and every five years thereafter equal to the five-year treasury rate plus 3.597%, in each case when, as and if declared by the Citi Board of Directors. (9) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 18, May 18, August 18 and November 18 at a fixed rate until, but excluding, February 18, 2026, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series X reset date and every five years thereafter equal to the five-year treasury rate plus 3.417%, in each case when, as and if declared by the Citi Board of Directors. (10) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, November 15, 2026, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series Y reset date and every five years thereafter equal to the five-year treasury rate plus 3.000%, in each case when, as and if declared by the Citi Board of Directors. (11) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, May 15, 2028, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series Z reset date and every five years thereafter equal to the five-year treasury rate plus 3.209%, in each case when, as and if declared by the Citi Board of Directors. (12) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, November 15, 2028, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series AA reset date and every five years thereafter equal to the five-year treasury rate plus 3.211%, in each case when, as and if declared by the Citi Board of Directors. (13) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, May 15, 2029, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series BB reset date and every five years thereafter equal to the five-year treasury rate plus 2.905%, in each case when, as and if declared by the Citi Board of Directors. (14) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, August 15, 2029, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series CC reset date and every five years thereafter equal to the five-year treasury rate plus 2.693%, in each case when, as and if declared by the Citi Board of Directors. (15) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, August 15, 2034, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series DD reset date and every ten years thereafter equal to the ten-year treasury rate plus 2.757%, in each case when, as and if declared by the Citi Board of Directors. N/A Not applicable, as the series has been redeemed.

SECURITIZATIONS AND VARIABLE IN

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	9 Months Ended
	Sep. 30, 2024
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 23 to the Consolidated Financial Statements in Citi’s 2023 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, 2024 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total Consolidated Significant unconsolidated VIE assets (3) Debt Equity Funding Guarantees Total Credit card securitizations $ 29,148 $ 29,148 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 121,689 — 121,689 2,971 — — 126 3,097 Non-agency-sponsored 66,343 — 66,343 3,491 — 229 — 3,720 Citi-administered asset-backed commercial paper conduits 20,631 20,319 312 — — 38 — 38 Collateralized loan obligations (CLOs) 3,064 — 3,064 1,157 — — — 1,157 Asset-based financing (5) 216,190 6,956 209,234 48,406 783 13,642 — 62,831 Municipal securities tender option bond trusts (TOBs) 989 989 — — — — — — Municipal investments 20,374 3 20,371 2,377 2,682 2,465 — 7,524 Client intermediation 392 82 310 20 — — 54 74 Investment funds 726 65 661 4 15 102 — 121 Total $ 479,546 $ 57,562 $ 421,984 $ 58,426 $ 3,480 $ 16,476 $ 180 $ 78,562 As of December 31, 2023 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total Consolidated Significant unconsolidated VIE assets (3) Debt Equity Funding Guarantees Total Credit card securitizations $ 31,852 $ 31,852 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 123,787 — 123,787 2,332 — — 136 2,468 Non-agency-sponsored 64,963 — 64,963 3,751 — 129 — 3,880 Citi-administered asset-backed commercial paper conduits 21,097 21,097 — — — — — — Collateralized loan obligations (CLOs) 5,562 — 5,562 2,344 — — — 2,344 Asset-based financing (5) 204,680 12,197 192,483 48,187 902 13,655 — 62,744 Municipal securities tender option bond trusts (TOBs) 1,493 883 610 12 — 417 — 429 Municipal investments 21,317 3 21,314 2,243 2,779 2,587 — 7,609 Client intermediation 368 86 282 37 — — — 37 Investment funds 545 70 475 3 10 95 — 108 Total $ 475,664 $ 66,188 $ 409,476 $ 58,909 $ 3,691 $ 16,883 $ 136 $ 79,619 (1) The definition of maximum exposure to loss is included in the text that follows this table. (2) Included on Citigroup’s September 30, 2024 and December 31, 2023 Consolidated Balance Sheet. (3) A significant unconsolidated VIE is an entity in which 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) Included within this line are loans to third-party-sponsored private equity funds, which represent $7 billion and $6 billion in unconsolidated VIE assets and $245 million and $282 million in maximum exposure to loss as of September 30, 2024 and December 31, 2023, respectively. The previous tables do not include: • 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 third-party-sponsored private equity funds to which the Company provides credit facilities. The Company has no decision-making power and does not consolidate these funds, some of which may meet the definition of a VIE. The Company’s maximum exposure to loss is generally limited to a loan or lending-related commitment. As of September 30, 2024 and December 31, 2023, the Company’s maximum exposure to loss related to these transactions was $7.3 billion and $8.5 billion, respectively (see Note 14 and Note 28 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K); • certain VIEs structured by third parties in which the Company holds securities in inventory, as these investments are made on arm’s-length terms; • certain positions in mortgage- and asset-backed securities held by the Company, which are classified as Trading account assets or Investments , in which the Company has no other involvement with the related securitization entity deemed to be significant (see Notes 13 and 22 for more information on these positions); • certain representations and warranties exposures in Citigroup residential mortgage securitizations, in which the original mortgage loan balances are no longer outstanding; and • VIEs such as 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 classification of the asset (e.g., loan or security) and the associated accounting model ascribed to that classification. The asset balances for unconsolidated VIEs in which 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. The following tables present certain assets and liabilities of consolidated variable interest entities (VIEs), which are included on Citi’s Consolidated Balance Sheet. The assets include those assets that can only be used to settle obligations of consolidated VIEs and are in excess of those obligations. In addition, the assets include third-party assets of consolidated VIEs only and exclude intercompany balances that eliminate in consolidation. The liabilities include third-party liabilities of consolidated VIEs only and exclude intercompany balances that eliminate in consolidation. The liabilities also exclude amounts where creditors or beneficial interest holders have recourse to the general credit of Citigroup. September 30, 2024 December 31, In millions of dollars (Unaudited) 2023 Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs Cash and due from banks $ 89 $ 44 Trading account assets 6,153 11,350 Investments 877 767 Loans, net of unearned income Consumer 32,229 35,141 Corporate 20,433 21,207 Loans, net of unearned income $ 52,662 $ 56,348 Allowance for credit losses on loans (ACLL) (2,385) (2,481) Total loans, net $ 50,277 $ 53,867 Other assets 166 160 Total assets of consolidated VIEs to be used to settle obligations of consolidated VIEs $ 57,562 $ 66,188 September 30, 2024 December 31, In millions of dollars (Unaudited) 2023 Liabilities of consolidated VIEs for which creditors or beneficial interest holders Short-term borrowings $ 9,963 $ 9,692 Long-term debt 5,916 8,443 Other liabilities 1,366 927 Total liabilities of consolidated VIEs for which creditors or beneficial interest holders $ 17,245 $ 19,062 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, 2024 December 31, 2023 In millions of dollars Liquidity Loan/equity Liquidity Loan/equity Non-agency-sponsored mortgage securitizations $ — $ 229 $ — $ 129 Citi-administered asset-backed commercial paper conduits — 38 — — Asset-based financing — 13,642 — 13,655 Municipal securities tender option bond trusts (TOBs) — — 417 — Municipal investments — 2,465 — 2,587 Investment funds — 102 — 95 Other — — — — Total funding commitments $ — $ 16,476 $ 417 $ 16,466 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, 2024 December 31, 2023 Cash $ — $ — Trading account assets 3.7 1.9 Investments 5.0 8.3 Total loans, net of allowance 52.7 51.8 Other 0.6 0.6 Total assets $ 62.0 $ 62.6 Credit Card Securitizations The Company’s primary credit card securitization activity is through two trusts—Citibank Credit Card Master Trust and Citibank Omni Trust. These trusts are consolidated entities given Citi’s continuing involvement. For additional information, see Note 23 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. There were no material cash flows arising from either proceeds from new securitizations or paydowns of maturing notes during the nine months ended September 30, 2024 and 2023. Mortgage Securitizations The following tables summarize selected cash flow information and retained interests related to Citigroup mortgage securitizations: Three Months Ended September 30, 2024 2023 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- Principal securitized $ 2.9 $ 2.7 $ 1.7 $ 0.6 Proceeds from new securitizations 3.0 2.7 1.7 0.5 Contractual servicing fees received — — — — Cash flows received on retained interests and other net cash flows — — — 0.1 Purchases of previously transferred financial assets — — — — Nine Months Ended September 30, 2024 2023 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- Principal securitized $ 5.8 $ 6.8 $ 4.1 $ 2.9 Proceeds from new securitizations 6.0 6.4 4.1 2.6 Contractual servicing fees received 0.1 — 0.1 — Cash flows received on retained interests and other net cash flows — 0.1 — 0.1 Purchases of previously transferred financial assets 0.1 — — — Note: Excludes re-securitization transactions. Gains recognized on the securitization of U.S. agency-sponsored mortgages were less than $1 million for the three and nine months ended September 30, 2024. Gains recognized on the securitization of non-agency-sponsored mortgages were $44.8 million and $126.8 million for the three and nine months ended September 30, 2024, respectively. Gains recognized on the securitization of U.S. agency-sponsored mortgages were less than $1 million for the three and nine months ended September 30, 2023. Gains recognized on the securitization of non-agency-sponsored mortgages were $50.4 million and $64.1 million for the three and nine months ended September 30, 2023, respectively. September 30, 2024 December 31, 2023 Non-agency-sponsored mortgages (1) Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- Senior Subordinated U.S. agency- Senior Subordinated Carrying value of retained interests (2) $ 696 $ 925 $ 1,030 $ 689 $ 943 $ 963 (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) Retained interests consist of Level 2 and Level 3 assets depending on the observability of significant inputs. See Note 23 for more information about fair value measurements. The following table includes information about loan delinquencies and liquidation losses for assets held in non-consolidated, non-agency-sponsored securitization entities: Liquidation (gains) losses Securitized assets 90 days past due Three Months Ended September 30, Nine Months Ended September 30, In billions of dollars, except liquidation losses in millions Sept. 30, 2024 Dec. 31, 2023 Sept. 30, 2024 Dec. 31, 2023 2024 2023 2024 2023 Securitized assets Residential mortgages (1) $ 30.4 $ 28.2 $ 0.3 $ 0.5 $ (0.7) $ (0.2) $ 0.5 $ 4.4 Commercial and other 30.5 29.9 — — — — — — Total $ 60.9 $ 58.1 $ 0.3 $ 0.5 $ (0.7) $ (0.2) $ 0.5 $ 4.4 (1) Securitized assets include $0.1 billion of personal loan securitizations as of September 30, 2024. Mortgage Servicing Rights (MSRs) The fair value of Citi’s capitalized MSRs was $683 million and $729 million at September 30, 2024 and 2023, respectively. The MSRs correspond to principal loan balances of $55 billion and $52 billion as of September 30, 2024 and 2023, respectively. The following table summarizes the changes in capitalized MSRs: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Balance, beginning of period $ 709 $ 681 $ 691 $ 665 Originations 32 23 68 54 Changes in fair value of MSRs due to changes in inputs and assumptions (40) 42 (23) 61 Other changes (1) (18) (17) (53) (51) Balance, as of September 30 $ 683 $ 729 $ 683 $ 729 (1) Represents changes due to customer payments. The fair value of the MSRs is primarily affected by changes in prepayments of mortgages that result from shifts in mortgage interest rates. Specifically, higher interest rates tend to lead to declining prepayments, which causes the fair value of the MSRs to increase. In managing this risk, Citigroup economically hedges a significant portion of the value of its MSRs through the use of interest rate derivative contracts, forward purchase and sale commitments of mortgage-backed securities and purchased securities, all classified as Trading account assets . The Company receives fees during the course of servicing previously securitized mortgages. The amounts of these fees were as follows: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Servicing fees $ 30 $ 32 $ 95 $ 97 Late fees — 1 1 3 Total MSR fees $ 30 $ 33 $ 96 $ 100 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 months ended September 30, 2024 and 2023. These securities are backed by either residential or commercial mortgages and are often structured on behalf of clients. As of September 30, 2024 and December 31, 2023, Citi held no retained interests in private label re-securitization transactions structured by Citi. The Company also re-securitizes U.S. government-agency-guaranteed mortgage-backed (agency) securities. During the three and nine months ended September 30, 2024, Citi transferred agency securities with a fair value of approximately $6.3 billion and $17.0 billion to re-securitization entities, compared to approximately $4.3 billion and $12.8 billion for the three and nine months ended September 30, 2023, respectively. As of September 30, 2024, the fair value of Citi-retained interests in agency re-securitization transactions structured by Citi totaled approximately $2.3 billion (including $1.5 billion related to re-securitization transactions executed in 2024), compared to $1.7 billion as of December 31, 2023 (including $930 million related to re-securitization transactions executed in 2023), which is recorded in Trading account assets . The original fair values of agency re-securitization transactions in which Citi holds a retained interest as of September 30, 2024 and December 31, 2023 were approximately $79.0 billion and $84.1 billion, respectively. As of September 30, 2024 and December 31, 2023, the Company did not consolidate any private label or agency re-securitization entities. Citi-Administered Asset-Backed Commercial Paper Conduits At September 30, 2024 and December 31, 2023, the commercial paper conduits administered by Citi had approximately $20.3 billion and $21.1 billion of purchased assets outstanding, and unfunded commitments with clients of approximately $18.7 billion and $16.7 billion, respectively. Substantially all of the funding of the conduits is in the form of short-term commercial paper. At September 30, 2024 and December 31, 2023, the weighted-average remaining maturities of the commercial paper issued by the conduits were approximately 63 and 68 days, respectively. Each asset purchased by the conduit is structured with transaction-specific credit enhancements, including over-collateralization, cash and excess spread collateral accounts, direct recourse or third-party guarantees. Each credit enhancement is sized with the objective of approximating an investment-grade credit rating, based on Citi’s internal risk ratings. In addition to the transaction-specific credit enhancement, the conduits have obtained letters of credit from the Company that equal at least 8% to 10% of the conduit’s assets with a minimum of $200 million to $350 million. The letters of credit provided by the Company to the conduits total approximately $2.1 billion and $2.1 billion as of September 30, 2024 and December 31, 2023, respectively. The net result across multi-seller conduits administered by the Company is that, in the event that defaulted assets exceed the transaction-specific credit enhancement described above, any losses in each conduit are allocated first to the Company and then to the commercial paper investors. At September 30, 2024 and December 31, 2023, the Company owned $9.2 billion and $10.1 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. Municipal Securities Tender Option Bond (TOB) Trusts At September 30, 2024 and December 31, 2023, none of the municipal bonds owned by non-customer TOB trusts were subject to a credit guarantee provided by the Company. The Company 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 $0.6 billion and $1.2 billion as of September 30, 2024 and December 31, 2023, respectively. These liquidity agreements and letters of credit are offset by reimbursement agreements with various term-out provisions. 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 presented 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, 2024 December 31, 2023 In millions of dollars Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Type Commercial and other real estate $ 45,771 $ 9,396 $ 42,869 $ 8,831 Corporate loans 40,371 19,863 27,903 18,546 Other (including investment funds, airlines and shipping) 123,092 33,572 121,711 35,367 Total $ 209,234 $ 62,831 $ 192,483 $ 62,744

DERIVATIVES

DERIVATIVES	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES In the ordinary course of business, Citigroup enters into various types of derivative transactions. All derivatives are recorded in Trading account assets/Trading account liabilities on the Consolidated Balance Sheet. For additional information regarding Citi’s use of and accounting for derivatives, see Note 24 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. Information pertaining to Citigroup’s derivatives 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 measure of Citi’s exposure to derivative transactions. 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 presented below 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. In addition, 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 Trading derivative instruments In millions of dollars September 30, December 31, September 30, December 31, Interest rate contracts Swaps $ 288,367 $ 277,003 $ 18,656,456 $ 17,077,712 Futures and forwards — — 3,471,800 3,022,127 Written options — — 2,903,068 2,753,912 Purchased options — — 2,639,344 2,687,662 Total interest rate contracts $ 288,367 $ 277,003 $ 27,670,668 $ 25,541,413 Foreign exchange contracts Swaps $ 38,142 $ 45,851 $ 8,609,176 $ 7,943,054 Futures, forwards and spot 50,341 49,779 5,203,348 3,737,063 Written options — — 1,168,997 778,397 Purchased options — — 1,162,814 771,134 Total foreign exchange contracts $ 88,483 $ 95,630 $ 16,144,335 $ 13,229,648 Equity contracts Swaps $ — $ — $ 334,497 $ 317,117 Futures and forwards — — 74,762 72,592 Written options — — 608,335 544,315 Purchased options — — 470,621 428,949 Total equity contracts $ — $ — $ 1,488,215 $ 1,362,973 Commodity and other contracts Swaps $ — $ — $ 79,070 $ 82,009 Futures and forwards 3,427 1,750 178,223 161,811 Written options — — 66,528 49,555 Purchased options — — 70,612 46,742 Total commodity and other contracts $ 3,427 $ 1,750 $ 394,433 $ 340,117 Credit derivatives (1) Protection sold $ — $ — $ 514,599 $ 496,699 Protection purchased — — 600,021 567,627 Total credit derivatives $ — $ — $ 1,114,620 $ 1,064,326 Total derivative notionals $ 380,277 $ 374,383 $ 46,812,271 $ 41,538,477 (1) Credit derivatives are arrangements designed to allow one party (protection purchaser) 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, and as a market-maker to facilitate client transactions. 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, 2024 and December 31, 2023. 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 following tables reflect rule changes adopted by clearing organizations that require or allow entities to treat certain 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 also record a related collateral payable or receivable. The tables also present amounts that are not permitted to be offset in the Company’s balance sheet presentation, such as security collateral or cash collateral posted at third-party custodians, but which would be eligible for offsetting to the extent that an event of default has occurred and a legal opinion supporting enforceability of the netting and collateral rights has been obtained. Derivative Mark-to-Market (MTM) Receivables/Payables Derivatives classified in (1)(2) In millions of dollars at September 30, 2024 Assets Liabilities Derivatives instruments designated as ASC 815 hedges Over-the-counter $ 183 $ 571 Cleared 56 158 Interest rate contracts $ 239 $ 729 Over-the-counter $ 1,733 $ 1,477 Cleared — — Foreign exchange contracts $ 1,733 $ 1,477 Total derivatives instruments designated as ASC 815 hedges $ 1,972 $ 2,206 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 100,207 $ 91,252 Cleared 43,120 42,974 Exchange traded 104 50 Interest rate contracts $ 143,431 $ 134,276 Over-the-counter $ 156,115 $ 152,524 Cleared 1,144 1,103 Exchange traded 4 — Foreign exchange contracts $ 157,263 $ 153,627 Over-the-counter $ 22,551 $ 34,739 Cleared — — Exchange traded 40,185 39,808 Equity contracts $ 62,736 $ 74,547 Over-the-counter $ 12,960 $ 15,407 Exchange traded 894 887 Commodity and other contracts $ 13,854 $ 16,294 Over-the-counter $ 6,001 $ 6,341 Cleared 2,021 1,873 Credit derivatives $ 8,022 $ 8,214 Total derivatives instruments not designated as ASC 815 hedges $ 385,306 $ 386,958 Total derivatives $ 387,278 $ 389,164 Less: Netting agreements (3) $ (316,493) $ (316,493) Less: Netting cash collateral received/paid (4) (19,843) (25,082) Net receivables/payables included on the Consolidated Balance Sheet (5) $ 50,942 $ 47,589 Additional amounts subject to an enforceable master netting agreement, Less: Cash collateral received/paid $ (308) $ (28) Less: Non-cash collateral received/paid (5,655) (3,464) Total net receivables/payables (5) $ 44,979 $ 44,097 (1) The derivatives fair values are also presented in Note 23. (2) 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. (3) Represents the netting of balances with the same counterparty under enforceable netting agreements. Approximately $234 billion, $44 billion and $38 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (4) Represents the netting of cash collateral paid and received by counterparties under enforceable credit support agreements with appropriate legal opinion supporting enforceability of netting. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (5) The net receivables/payables include approximately $11 billion of derivative asset and $16 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. Derivatives classified in (1)(2) In millions of dollars at December 31, 2023 Assets Liabilities Derivatives instruments designated as ASC 815 hedges Over-the-counter $ 458 $ 5 Cleared 99 121 Interest rate contracts $ 557 $ 126 Over-the-counter $ 1,690 $ 1,732 Cleared — — Foreign exchange contracts $ 1,690 $ 1,732 Total derivatives instruments designated as ASC 815 hedges $ 2,247 $ 1,858 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 113,993 $ 105,512 Cleared 43,858 47,462 Exchange traded 86 86 Interest rate contracts $ 157,937 $ 153,060 Over-the-counter $ 157,633 $ 155,027 Cleared 368 420 Exchange traded 3 22 Foreign exchange contracts $ 158,004 $ 155,469 Over-the-counter $ 19,515 $ 25,425 Cleared — — Exchange traded 23,763 22,521 Equity contracts $ 43,278 $ 47,946 Over-the-counter $ 16,921 $ 18,086 Exchange traded 648 710 Commodity and other contracts $ 17,569 $ 18,796 Over-the-counter $ 6,094 $ 6,293 Cleared 2,245 1,789 Credit derivatives $ 8,339 $ 8,082 Total derivatives instruments not designated as ASC 815 hedges $ 385,127 $ 383,353 Total derivatives $ 387,374 $ 385,211 Less: Netting agreements (3) $ (308,431) $ (308,431) Less: Netting cash collateral received/paid (4) (21,226) (26,101) Net receivables/payables included on the Consolidated Balance Sheet (5) $ 57,717 $ 50,679 Additional amounts subject to an enforceable master netting agreement, Less: Cash collateral received/paid $ (563) $ (348) Less: Non-cash collateral received/paid (5,208) (12,504) Total net receivables/payables (5) $ 51,946 $ 37,827 (1) The derivatives fair values are also presented in Note 23. (2) 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. (3) Represents the netting of balances with the same counterparty under enforceable netting agreements. Approximately $242 billion, $44 billion and $22 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (4) Represents the netting of cash collateral paid and received by counterparties under enforceable credit support agreements with appropriate legal opinion supporting enforceability of netting. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (5) The net receivables/payables include approximately $4 billion of derivative asset and $10 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. For the three and nine months ended September 30, 2024 and 2023, amounts recognized in Principal transactions in the Consolidated Statement of Income include certain derivatives not designated in a qualifying hedging relationship. 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. See Note 6 for further information. The amounts recognized in Other revenue in the Consolidated Statement of Income related to derivatives not designated in a qualifying hedging relationship are presented below. The table below does not include any offsetting gains (losses) on the economically hedged items: Gains (losses) included in Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Interest rate contracts $ (23) $ (16) $ (67) $ (47) Foreign exchange (60) (46) (182) (113) Total $ (83) $ (62) $ (249) $ (160) Fair Value Hedges For additional information regarding Citi’s fair value hedges, see Note 24 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. 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, 2024 2023 2024 2023 In millions of dollars Other revenue Net interest income Other revenue Net interest income Other Net interest income Other revenue Net interest income Gain (loss) on the hedging derivatives included in assessment Interest rate hedges $ — $ (128) $ — $ 19 $ — $ (1,168) $ — $ (473) Foreign exchange hedges 350 — (577) — 424 — 709 — Commodity hedges (2) 9 — 289 — 1,240 — (36) — Total gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges $ 359 $ (128) $ (288) $ 19 $ 1,664 $ (1,168) $ 673 $ (473) Gain (loss) on the hedged item in designated and qualifying Interest rate hedges $ — $ 110 $ — $ (21) $ — $ 1,178 $ — $ 460 Foreign exchange hedges (350) — 577 — (424) — (709) — Commodity hedges (2) (9) — (289) — (1,240) — 36 — Total gain (loss) on the hedged item in designated and qualifying fair value hedges $ (359) $ 110 $ 288 $ (21) $ (1,664) $ 1,178 $ (673) $ 460 Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges Interest rate hedges $ — $ — $ — $ — $ — $ — $ — $ — Foreign exchange hedges (3) 51 — 9 — 54 — 33 — Commodity hedges (2)(4) 102 — 100 — 269 — 201 — Total net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges $ 153 $ — $ 109 $ — $ 323 $ — $ 234 $ — (1) Gain (loss) amounts for interest rate risk hedges are included in Interest income/Interest expense . The accrued interest income on fair value hedges is recorded in Net interest income and is excluded from this table. Amounts included both hedges of AFS securities and long-term debt on a net basis, which largely offset in the current period. (2) The gain (loss) amounts for commodity hedges are included in Principal transactions. (3) Amounts related to the forward points (i.e., the spot-forward difference) that are excluded from the assessment of hedge effectiveness and are generally reflected directly in earnings under the mark-to-market approach. Amounts related to cross-currency basis, which are recognized in AOCI , are not reflected in the table above. The amount of cross-currency basis included in AOCI was $(10) million and $(10) million for the three months ended September 30, 2024 and 2023, respectively. The amount of cross-currency basis included in AOCI was $(12) million and $(14) million for the nine months ended September 30, 2024 and 2023, respectively. (4) Amounts related to the forward points (i.e., the spot-forward difference) that are excluded from the assessment of hedge effectiveness and are generally reflected directly in earnings under the mark-to-market approach or recorded in AOCI under the amortization approach. The quarter ended September 30, 2024 includes gain (loss) of approximately $70 million and $32 million under the mark-to-market approach and amortization approach, respectively. The quarter ended September 30, 2023 includes gain (loss) of approximately $93 million and $7 million under the mark-to-market approach and amortization approach, respectively. Cumulative Basis Adjustment Upon electing to apply ASC 815 fair value hedge accounting, the carrying value of the hedged item is adjusted to reflect the cumulative changes in the hedged risk. This cumulative basis adjustment becomes part of the carrying amount of the hedged item until the hedged item is derecognized from the balance sheet. The table below presents the carrying amount of Citi’s hedged assets and liabilities under qualifying fair value hedges at September 30, 2024 and December 31, 2023, along with the cumulative basis adjustments included in the carrying value of those hedged assets and liabilities that would reverse through earnings in future periods. In millions of dollars Balance sheet line item in which hedged item is recorded Carrying amount of hedged asset/ liability (1) Cumulative basis adjustment increasing (decreasing) the carrying amount Active De-designated As of September 30, 2024 Debt securities AFS (2)(6) $ 91,697 $ 277 $ (68) Consumer loans (3) 55,483 670 — Corporate loans (4) 5,520 65 62 Long-term debt 151,843 237 (4,254) As of December 31, 2023 Debt securities AFS (5)(6) $ 111,886 $ (925) $ (282) Corporate loans (7) 4,968 93 (3) Long-term debt 141,449 (908) (5,160) (1) Excludes physical commodities inventories with a carrying value of approximately $7 billion and $8 billion as of September 30, 2024 and December 31, 2023, respectively, which includes cumulative basis adjustments of approximately $(0.2) billion and $1.2 billion, respectively, for active hedges. (2) These amounts include a cumulative basis adjustment of $299 million for active hedges and $86 million for de-designated hedges as of September 30, 2024, related to certain prepayable financial assets previously designated as the hedged item in a fair value hedge using the portfolio layer approach. The Company designated approximately $11 billion as the hedged amount (from a closed portfolio of financial assets with a carrying value of $30 billion as of September 30, 2024) in a portfolio layer hedging relationship. (3) All hedged consumer loans are designated in a fair value hedge using the portfolio layer approach. The Company designated approximately $14.9 billion as the hedged amount (from a closed portfolio of financial assets with a carrying value of $55 billion as of September 30, 2024). (4) All hedged corporate loans are designated in a fair value hedge using the portfolio layer approach. The Company designated approximately $3.7 billion as the hedged amount (from a closed portfolio of financial assets with a carrying value of $5.5 billion as of September 30, 2024). (5) These amounts include a cumulative basis adjustment of $248 million for active hedges and $(51) million for de-designated hedges as of December 31, 2023, related to certain prepayable financial assets previously designated as the hedged item in a fair value hedge using the portfolio layer approach. The Company designated approximately $14 billion as the hedged amount (from a closed portfolio of prepayable financial assets with a carrying value of $28 billion as of December 31, 2023) in a portfolio layer hedging relationship. (6) Carrying amount represents the amortized cost. (7) All hedged corporate loans are designated in a fair value hedge using the portfolio layer approach. The Company designated approximately $3.6 billion as the hedged amount (from a closed portfolio of financial assets with a carrying value of $5.0 billion as of December 31, 2023). Cash Flow Hedges Citigroup hedges the variability of forecasted cash flows due to changes in contractually specified interest rates associated with floating-rate assets/liabilities and other forecasted transactions. These cash flow hedging relationships use either regression analysis or dollar-offset ratio analysis to assess whether the hedging relationships are highly effective at inception and on an ongoing basis. For cash flow hedges, the entire change in the fair value of the hedging derivative is recognized in AOCI and then reclassified to earnings in the same period that the forecasted hedged cash flows impact earnings. 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 2024 2023 2024 2023 Amount of gain (loss) recognized in AOCI on derivatives Interest rate contracts $ (378) $ 467 $ (38) $ 208 Foreign exchange contracts (6) 10 (7) 15 Total gain (loss) recognized in AOCI $ (384) $ 477 $ (45) $ 223 Other Net Other Other Net interest Other Net Amount of gain (loss) reclassified from AOCI to earnings (1) Interest rate contracts $ — $ (212) $ — $ (480) $ — $ (814) $ — $ (1,444) Foreign exchange contracts (1) — (1) — (3) — (3) — Total gain (loss) reclassified from AOCI into earnings $ (1) $ (212) $ (1) $ (480) $ (3) $ (814) $ (3) $ (1,444) Net pretax change in cash flow hedges included within AOCI $ (171) $ 958 $ 772 $ 1,670 (1) All amounts reclassified into earnings for interest rate contracts are included in Interest income/Interest expense (Net interest income) . For all other hedges, the amounts reclassified to earnings are included primarily in Other revenue and Net interest income in the Consolidated Statement of Income. The net gain (loss) associated with cash flow hedges expected to be reclassified from AOCI within 12 months of September 30, 2024 is approximately $(0.5) billion. The maximum length of time over which forecasted cash flows are hedged is 14 years. The after-tax impact of cash flow hedges on AOCI is presented in Note 19. Net Investment Hedges Citigroup uses foreign currency forwards, cross-currency swaps, options and foreign currency-denominated debt instruments to manage the foreign exchange risk associated with Citigroup’s equity investments in several non-U.S.-dollar-functional-currency foreign subsidiaries. Citi records the change in the fair value of these hedging instruments and the translation adjustment for the investments in these foreign subsidiaries in Foreign currency translation adjustment (CTA) within AOCI . The pretax gain (loss) recorded in CTA within AOCI , related to net investment hedges, was $(92) million and $1,158 million for the three and nine months ended September 30, 2024 and $363 million and $(586) million for the three and nine months ended September 30, 2023, respectively. Credit Derivatives The following tables summarize the key characteristics of Citi’s credit derivatives portfolio by reference entity and derivative form: Fair values Notionals In millions of dollars at September 30, 2024 Receivable (1) Payable (2) Protection Protection By instrument Credit default swaps and options $ 7,243 $ 7,320 $ 557,482 $ 505,828 Total return swaps and other 779 894 42,539 8,771 Total by instrument $ 8,022 $ 8,214 $ 600,021 $ 514,599 By rating of reference entity Investment grade $ 4,184 $ 4,088 $ 458,741 $ 402,141 Non-investment grade 3,838 4,126 141,280 112,458 Total by rating of reference entity $ 8,022 $ 8,214 $ 600,021 $ 514,599 By maturity Within 1 year $ 706 $ 1,480 $ 164,391 $ 139,057 From 1 to 5 years 5,487 5,216 355,461 314,820 After 5 years 1,829 1,518 80,169 60,722 Total by maturity $ 8,022 $ 8,214 $ 600,021 $ 514,599 (1) The fair value amount receivable is composed of $2,574 million under protection purchased and $5,448 million under protection sold. (2) The fair value amount payable is composed of $6,365 million under protection purchased and $1,849 million under protection sold. Fair values Notionals In millions of dollars at December 31, 2023 Receivable (1) Payable (2) Protection Protection By instrument Credit default swaps and options $ 7,686 $ 7,243 $ 539,522 $ 491,514 Total return swaps and other 653 839 28,105 5,185 Total by instrument $ 8,339 $ 8,082 $ 567,627 $ 496,699 By rating of reference entity Investment grade $ 4,282 $ 4,138 $ 444,989 $ 393,115 Non-investment grade 4,057 3,944 122,638 103,584 Total by rating of reference entity $ 8,339 $ 8,082 $ 567,627 $ 496,699 By maturity Within 1 year $ 986 $ 1,713 $ 155,910 $ 128,874 From 1 to 5 years 5,816 4,939 366,156 337,583 After 5 years 1,537 1,430 45,561 30,242 Total by maturity $ 8,339 $ 8,082 $ 567,627 $ 496,699 (1) The fair value amount receivable is composed of $2,770 million under protection purchased and $5,569 million under protection sold. (2) The fair value amount payable is composed of $6,097 million under protection purchased and $1,985 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 September 30, 2024 and December 31, 2023 was $14 billion and $15 billion, respectively. The Company posted $12 billion and $12 billion as collateral for this exposure in the normal course of business as of September 30, 2024 and December 31, 2023, 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, 2024, the Company could be required to post an additional $0.2 billion as either collateral or settlement of the derivative transactions. In addition, the Company could be required to segregate with third-party custodians collateral previously received from existing derivative counterparties in the amount of $16 million upon the single notch downgrade, resulting in aggregate cash obligations and collateral requirements of approximately $0.2 billion. Derivatives Accompanied by Financial Asset Transfers For transfers of financial assets accounted for as a sale by the Company, and for which the Company has retained substantially all of the economic exposure to the transferred asset through a total return swap executed with the same counterparty in contemplation of the initial sale (and still outstanding), the asset amounts derecognized and the gross cash proceeds received as of the date of derecognition were $5.5 billion and $4.3 billion as of September 30, 2024 and December 31, 2023, respectively. At September 30, 2024, the fair value of these previously derecognized assets was $5.3 billion. The fair value of the total return swaps as of September 30, 2024 was $168 million recorded as gross derivative assets and $31 million recorded as gross derivative liabilities. At December 31, 2023, the fair value of these previously derecognized assets was $4.3 billion, and the fair value of the total return swaps was $121 million recorded as gross derivative assets and $29 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, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	FAIR VALUE MEASUREMENT For additional information regarding fair value measurement at Citi, see Note 26 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. Fair Value Hierarchy ASC 820-10 specifies a hierarchy of inputs based on whether the inputs are observable or unobservable. Observable inputs are developed using market data and reflect market participant assumptions, while unobservable inputs reflect the Company’s market assumptions. These two types of inputs have created the following fair value hierarchy: • Level 1: Quoted prices for identical instruments in active markets. • Level 2: Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations in which all significant inputs and value drivers are observable in the market. • Level 3: Valuations derived from valuation techniques in which one or more significant inputs or value drivers are unobservable . As required under the fair value hierarchy, the Company considers relevant and observable market inputs in its valuations where possible. The fair value hierarchy classification approach typically utilizes rules-based and data-driven criteria to determine whether an instrument is classified as Level 1, Level 2 or Level 3: • The determination of whether an instrument is quoted in an active market and therefore considered a Level 1 instrument is based on the frequency of observed transactions and the quality of independent market data available on the measurement date. • A Level 2 classification is assigned where there is observability of prices/market inputs to models, or where any unobservable inputs are not significant to the valuation. The determination of whether an input is considered observable is based on the availability of independent market data and its corroboration, for example through observed transactions in the market. • Otherwise, an instrument is classified as Level 3. 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 (recorded in Trading account assets and Trading account liabilities on the Consolidated Balance Sheet) at September 30, 2024 and December 31, 2023: Credit and funding In millions of dollars September 30, December 31, Counterparty CVA $ (531) $ (580) Asset FVA (478) (562) Citigroup (own credit) CVA 342 381 Liability FVA 213 255 Total CVA and FVA—derivative instruments $ (454) $ (506) The table below summarizes pretax gains (losses) related to changes in CVA and FVA on derivative instruments, net of hedges (recorded in Principal transactions revenue in the Consolidated Statement of Income), and changes in debt valuation adjustments (DVA) on Citi’s own fair value option (FVO) liabilities (recorded in Other comprehensive income in the Consolidated Statement of Comprehensive Income) for the periods indicated: Credit/funding/debt valuation Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Counterparty CVA $ (38) $ 35 $ (56) $ 5 Asset FVA 1 (17) 87 77 Own credit CVA (2) 14 (48) (134) Liability FVA (13) 38 (42) (5) Total CVA and FVA—derivative instruments $ (52) $ 70 $ (59) $ (57) DVA related to own FVO liabilities (1) $ (201) $ 395 $ (608) $ (875) Total CVA, DVA and FVA $ (253) $ 465 $ (667) $ (932) (1) See Note 21 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. 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, 2024 and December 31, 2023. 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. The effects of these hedges are presented gross in the following tables: Fair Value Levels In millions of dollars at September 30, 2024 Level 1 Level 2 Level 3 Gross Netting (1) Net Assets Securities borrowed and purchased under agreements to resell $ — $ 465,704 $ 136 $ 465,840 $ (317,885) $ 147,955 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 77,641 731 78,372 — 78,372 Residential — 477 71 548 — 548 Commercial — 685 86 771 — 771 Total trading mortgage-backed securities $ — $ 78,803 $ 888 $ 79,691 $ — $ 79,691 U.S. Treasury and federal agency securities $ 131,604 $ 1,463 $ — $ 133,067 $ — $ 133,067 State and municipal — 178 21 199 — 199 Foreign government 62,485 31,825 31 94,341 — 94,341 Corporate 1,851 18,862 260 20,973 — 20,973 Equity securities 49,421 6,744 286 56,451 — 56,451 Asset-backed securities — 1,522 215 1,737 — 1,737 Other trading assets — 20,121 550 20,671 — 20,671 Total trading non-derivative assets $ 245,361 $ 159,518 $ 2,251 $ 407,130 $ — $ 407,130 Trading derivatives Interest rate contracts $ 31 $ 141,896 $ 1,743 $ 143,670 Foreign exchange contracts — 158,414 582 158,996 Equity contracts 84 61,711 941 62,736 Commodity contracts 2 12,836 1,016 13,854 Credit derivatives — 7,357 665 8,022 Total trading derivatives—before netting and collateral $ 117 $ 382,214 $ 4,947 $ 387,278 Netting agreements $ (316,493) Netting of cash collateral received (19,843) Total trading derivatives—after netting and collateral $ 117 $ 382,214 $ 4,947 $ 387,278 $ (336,336) $ 50,942 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 31,845 $ 32 $ 31,877 $ — $ 31,877 Residential — 598 27 625 — 625 Commercial — 1 — 1 — 1 Total investment mortgage-backed securities $ — $ 32,444 $ 59 $ 32,503 $ — $ 32,503 U.S. Treasury and federal agency securities $ 59,544 $ — $ — $ 59,544 $ — $ 59,544 State and municipal — 1,451 436 1,887 — 1,887 Foreign government 60,706 68,922 12 129,640 — 129,640 Corporate 3,519 2,013 150 5,682 — 5,682 Marketable equity securities 195 2 10 207 — 207 Asset-backed securities — 838 — 838 — 838 Other debt securities — 4,350 — 4,350 — 4,350 Non-marketable equity securities (2) — — 623 623 — 623 Total investments $ 123,964 $ 110,020 $ 1,290 $ 235,274 $ — $ 235,274 Table continues on the next page. In millions of dollars at September 30, 2024 Level 1 Level 2 Level 3 Gross Netting (1) Net Loans $ — $ 7,759 $ 347 $ 8,106 $ — $ 8,106 Mortgage servicing rights — — 683 683 — 683 Other financial assets $ 6,322 $ 10,086 $ 25 $ 16,433 $ — $ 16,433 Total assets $ 375,764 $ 1,135,301 $ 9,679 $ 1,520,744 $ (654,221) $ 866,523 Total as a percentage of gross assets (3) 24.7% 74.7% 0.6% Liabilities Interest-bearing deposits $ — $ 4,070 $ 42 $ 4,112 $ — $ 4,112 Securities loaned and sold under agreements to repurchase — 272,832 292 273,124 (210,266) 62,858 Trading account liabilities Securities sold, not yet purchased 79,939 14,955 36 94,930 — 94,930 Other trading liabilities — 15 — 15 — 15 Total trading account liabilities $ 79,939 $ 14,970 $ 36 $ 94,945 $ — $ 94,945 Trading derivatives Interest rate contracts $ 22 $ 132,924 $ 2,059 $ 135,005 Foreign exchange contracts — 154,525 579 155,104 Equity contracts 138 71,232 3,177 74,547 Commodity contracts — 15,679 615 16,294 Credit derivatives — 7,495 719 8,214 Total trading derivatives—before netting and collateral $ 160 $ 381,855 $ 7,149 $ 389,164 Netting agreements $ (316,493) Netting of cash collateral paid (25,082) Total trading derivatives—after netting and collateral $ 160 $ 381,855 $ 7,149 $ 389,164 $ (341,575) $ 47,589 Short-term borrowings $ — $ 11,675 $ 221 $ 11,896 $ — $ 11,896 Long-term debt — 94,977 22,309 117,286 — 117,286 Other financial liabilities $ 5,562 $ 792 $ 1 $ 6,355 $ — $ 6,355 Total liabilities $ 85,661 $ 781,171 $ 30,050 $ 896,882 $ (551,841) $ 345,041 Total as a percentage of gross liabilities (3) 9.6 % 87.1 % 3.3 % (1) 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. (2) Amounts exclude $25 million of investments measured at net asset value (NAV) in accordance with ASU 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (3) 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. Fair Value Levels In millions of dollars at December 31, 2023 Level 1 Level 2 Level 3 Gross Netting (1) Net Assets Securities borrowed and purchased under agreements to resell $ — $ 453,715 $ 139 $ 453,854 $ (247,795) $ 206,059 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 79,795 581 80,376 — 80,376 Residential 1 597 116 714 — 714 Commercial — 464 202 666 — 666 Total trading mortgage-backed securities $ 1 $ 80,856 $ 899 $ 81,756 $ — $ 81,756 U.S. Treasury and federal agency securities $ 112,851 $ 2,398 $ 7 $ 115,256 $ — $ 115,256 State and municipal — 594 3 597 — 597 Foreign government 44,203 28,238 54 72,495 — 72,495 Corporate 1,858 16,716 500 19,074 — 19,074 Equity securities 32,966 12,135 292 45,393 — 45,393 Asset-backed securities — 1,223 531 1,754 — 1,754 Other trading assets 97 16,784 833 17,714 — 17,714 Total trading non-derivative assets $ 191,976 $ 158,944 $ 3,119 $ 354,039 $ — $ 354,039 Trading derivatives Interest rate contracts $ 49 $ 156,307 $ 2,138 $ 158,494 Foreign exchange contracts — 158,672 1,022 159,694 Equity contracts 8 41,870 1,400 43,278 Commodity contracts 2 16,456 1,111 17,569 Credit derivatives — 7,564 775 8,339 Total trading derivatives—before netting and collateral $ 59 $ 380,869 $ 6,446 $ 387,374 Netting agreements $ (308,431) Netting of cash collateral received (21,226) Total trading derivatives—after netting and collateral $ 59 $ 380,869 $ 6,446 $ 387,374 $ (329,657) $ 57,717 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 29,640 $ 75 $ 29,715 $ — $ 29,715 Residential — 307 116 423 — 423 Commercial — 1 — 1 — 1 Total investment mortgage-backed securities $ — $ 29,948 $ 191 $ 30,139 $ — $ 30,139 U.S. Treasury and federal agency securities $ 80,062 $ 299 $ — $ 80,361 $ — $ 80,361 State and municipal — 1,589 542 2,131 — 2,131 Foreign government 60,133 70,871 194 131,198 — 131,198 Corporate 2,680 2,370 362 5,412 — 5,412 Marketable equity securities 159 72 27 258 — 258 Asset-backed securities — 938 — 938 — 938 Other debt securities — 6,757 — 6,757 — 6,757 Non-marketable equity securities (2) — — 483 483 — 483 Total investments $ 143,034 $ 112,844 $ 1,799 $ 257,677 $ — $ 257,677 Table continues on the next page. In millions of dollars at December 31, 2023 Level 1 Level 2 Level 3 Gross Netting (1) Net Loans $ — $ 7,167 $ 427 $ 7,594 $ — $ 7,594 Mortgage servicing rights — — 691 691 — 691 Other financial assets $ 4,677 $ 8,321 $ 30 $ 13,028 $ — $ 13,028 Total assets $ 339,746 $ 1,121,860 $ 12,651 $ 1,474,257 $ (577,452) $ 896,805 Total as a percentage of gross assets (3) 23.0% 76.1% 0.9% Liabilities Interest-bearing deposits $ — $ 2,411 $ 29 $ 2,440 $ — $ 2,440 Securities loaned and sold under agreements to repurchase — 228,048 390 228,438 (165,953) 62,485 Trading account liabilities Securities sold, not yet purchased 91,163 13,460 35 104,658 — 104,658 Other trading liabilities — 8 — 8 — 8 Total trading account liabilities $ 91,163 $ 13,468 $ 35 $ 104,666 $ — $ 104,666 Trading derivatives Interest rate contracts $ 49 $ 149,914 $ 3,223 $ 153,186 Foreign exchange contracts — 156,474 727 157,201 Equity contracts 18 44,894 3,034 47,946 Commodity contracts — 17,964 832 18,796 Credit derivatives — 7,234 848 8,082 Total trading derivatives—before netting and collateral $ 67 $ 376,480 $ 8,664 $ 385,211 Netting agreements $ (308,431) Netting of cash collateral paid (26,101) Total trading derivatives—after netting and collateral $ 67 $ 376,480 $ 8,664 $ 385,211 $ (334,532) $ 50,679 Short-term borrowings $ — $ 6,064 $ 481 $ 6,545 $ — $ 6,545 Long-term debt — 77,958 38,380 116,338 — 116,338 Other financial liabilities $ 4,298 $ 130 $ 6 $ 4,434 $ — $ 4,434 Total liabilities $ 95,528 $ 704,559 $ 47,985 $ 848,072 $ (500,485) $ 347,587 Total as a percentage of gross liabilities (3) 11.3 % 83.0 % 5.7 % (1) 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. (2) Amounts exclude $25 million of investments measured at NAV in accordance with ASU 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (3) 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. 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, 2024 and 2023. 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 gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Jun. 30, 2024 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2024 Assets Securities borrowed and purchased under agreements to resell $ 126 $ 12 $ — $ — $ — $ 45 $ — $ — $ (47) $ 136 $ 12 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 691 22 — 139 (160) 124 — (85) — 731 15 Residential 91 (6) — 10 (18) 28 — (34) — 71 (1) Commercial 166 — — 11 (57) 21 — (55) — 86 (1) Total trading mortgage-backed securities $ 948 $ 16 $ — $ 160 $ (235) $ 173 $ — $ (174) $ — $ 888 $ 13 U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 1 — — 20 — — — — — 21 — Foreign government 45 (3) — 2 — 23 — (36) — 31 (1) Corporate 315 15 — 61 (37) 120 — (214) — 260 13 Marketable equity securities 244 7 — 100 (15) 77 — (127) — 286 7 Asset-backed securities 244 (6) — 21 (13) 53 — (84) — 215 — Other trading assets 783 5 — 27 (97) 155 10 (327) (6) 550 — Total trading non-derivative assets $ 2,580 $ 34 $ — $ 391 $ (397) $ 601 $ 10 $ (962) $ (6) $ 2,251 $ 32 Trading derivatives, net (4) Interest rate contracts $ (1,028) $ (73) $ — $ 39 $ 523 $ 3 $ 5 $ (18) $ 233 $ (316) $ (248) Foreign exchange contracts 551 (7) — 13 (532) (18) — (7) 3 3 (81) Equity contracts (2,050) (119) — (59) 149 (102) — (13) (42) (2,236) (272) Commodity contracts 404 174 — (9) (126) (78) — (47) 83 401 204 Credit derivatives 74 (119) — (6) 44 (47) — — — (54) (93) Total trading derivatives, net (4) $ (2,049) $ (144) $ — $ (22) $ 58 $ (242) $ 5 $ (85) $ 277 $ (2,202) $ (490) Table continues on the next page. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Jun. 30, 2024 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2024 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 28 $ — $ 4 $ — $ — $ 4 $ — $ (4) $ — $ 32 $ 4 Residential 25 — 2 — — — — — — 27 1 Commercial — — — — — — — — — — — Total investment mortgage-backed securities $ 53 $ — $ 6 $ — $ — $ 4 $ — $ (4) $ — $ 59 $ 5 U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 439 — 6 — (1) — — (8) — 436 6 Foreign government 14 — (2) — — — — — — 12 — Corporate 112 — (2) 21 (14) 60 — (27) — 150 — Marketable equity securities 10 — — — — — — — — 10 — Asset-backed securities — — — — — 3 — (3) — — — Other debt securities — — — — — — — — — — — Non-marketable equity securities 505 — 12 — — 107 — (1) — 623 10 Total investments $ 1,133 $ — $ 20 $ 21 $ (15) $ 174 $ — $ (43) $ — $ 1,290 $ 21 Loans $ 301 $ — $ 36 $ 1 $ (3) $ 1 $ 12 $ — $ (1) $ 347 $ 39 Mortgage servicing rights 709 — (40) — — — 32 — (18) 683 (40) Other financial assets 21 — 1 — — — 24 (2) (19) 25 — Liabilities Interest-bearing deposits $ 41 $ 1 $ 1 $ — $ (7) $ — $ 15 $ — $ (5) $ 42 $ 1 Securities loaned and sold under agreements to repurchase 286 — — — — 230 — — (224) 292 — Trading account liabilities Securities sold, not yet purchased 32 (9) — 12 (16) 13 — — (14) 36 (3) Other trading liabilities — — — — — — — — — — — Short-term borrowings 201 (1) — 49 (10) — 107 — (127) 221 (26) Long-term debt 20,375 (1,720) — 636 (857) — 697 — (262) 22,309 (1,868) Other financial liabilities 3 — — — — — — — (2) 1 — (1) Net realized/unrealized gains (losses) are presented as increase (decrease) to Level 3 assets, and as (increase) decrease to Level 3 liabilities. Changes in fair value of available-for-sale debt securities are recorded in AOCI , unless related to credit impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments in the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue in 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 debt securities and DVA on fair value option liabilities), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at September 30, 2024. (4) Total Level 3 trading derivative assets and liabilities have been netted in these tables for presentation purposes only. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Dec. 31, 2023 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2024 Assets Securities borrowed and purchased under agreements to resell $ 139 $ 4 $ — $ — $ — $ 111 $ — $ — $ (118) $ 136 $ 4 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 581 (17) — 423 (445) 557 — (368) — 731 (6) Residential 116 (9) — 63 (76) 139 — (162) — 71 (3) Commercial 202 17 — 50 (146) 152 — (189) — 86 (4) Total trading mortgage-backed securities $ 899 $ (9) $ — $ 536 $ (667) $ 848 $ — $ (719) $ — $ 888 $ (13) U.S. Treasury and federal agency securities $ 7 $ 4 $ — $ — $ (1) $ — $ — $ — $ (10) $ — $ — State and municipal 3 — — 20 — — — (2) — 21 — Foreign government 54 (3) — 14 (49) 186 — (171) — 31 — Corporate 500 154 — 136 (425) 485 — (582) (8) 260 23 Marketable equity securities 292 (2) — 230 (64) 137 — (307) — 286 (12) Asset-backed securities 531 (24) — 51 (191) 229 — (381) — 215 (5) Other trading assets 833 170 — 179 (263) 350 16 (726) (9) 550 41 Total trading non-derivative assets $ 3,119 $ 290 $ — $ 1,166 $ (1,660) $ 2,235 $ 16 $ (2,888) $ (27) $ 2,251 $ 34 Trading derivatives, net (4) Interest rate contracts $ (1,085) $ (756) $ — $ 169 $ 506 $ 83 $ 19 $ (35) $ 783 $ (316) $ (252) Foreign exchange contracts 295 500 — 51 (459) (91) — (173) (120) 3 (49) Equity contracts (1,634) (345) — (130) 686 (670) — (68) (75) (2,236) (563) Commodity contracts 279 335 — 23 (138) (67) — (64) 33 401 397 Credit derivatives (73) (19) — (4) 24 11 — — 7 (54) (78) Total trading derivatives, net (4) $ (2,218) $ (285) $ — $ 109 $ 619 $ (734) $ 19 $ (340) $ 628 $ (2,202) $ (545) Table continues on the next page. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Dec. 31, 2023 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2024 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 75 $ — $ 3 $ — $ — $ 7 $ — $ (53) $ — $ 32 $ 4 Residential 116 — — 1 (90) — — — — 27 — Commercial — — — — — — — — — — — Total investment mortgage-backed securities $ 191 $ — $ 3 $ 1 $ (90) $ 7 $ — $ (53) $ — $ 59 $ 4 U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 542 — (25) — (7) — — (74) — 436 (7) Foreign government 194 — (14) 6 (174) 36 — (36) — 12 — Corporate 362 — (9) 63 (293) 111 — (84) — 150 (2) Marketable equity securities 27 — (17) — — — — — — 10 — Asset-backed securities — — — — — 3 — (3) — — — Other debt securities — — — — — — — — — — — Non-marketable equity securities 483 — 4 — — 167 — (31) — 623 10 Total investments $ 1,799 $ — $ (58) $ 70 $ (564) $ 324 $ — $ (281) $ — $ 1,290 $ 5 Loans $ 427 $ — $ (16) $ 664 $ (894) $ 2 $ 244 $ — $ (80) $ 347 $ 175 Mortgage servicing rights 691 — (23) — — — 68 — (53) 683 (16) Other financial assets 30 — (1) — — 5 37 (4) (42) 25 (1) Liabilities Interest-bearing deposits $ 29 $ 1 $ 5 $ 51 $ (40) $ — $ 30 $ — $ (22) $ 42 $ 4 Securities loaned and sold under agreements to repurchase 390 — — — — 668 — — (766) 292 — Trading account liabilities Securities sold, not yet purchased 35 (17) — 26 (26) 109 — — (125) 36 (1) Other trading liabilities — — — — — — — — — — — Short-term borrowings 481 (83) — 69 (527) 1 318 — (204) 221 (78) Long-term debt 38,380 (293) — 3,674 (22,587) — 5,479 — (2,930) 22,309 (1,021) Other financial liabilities 6 — — — — — 5 — (10) 1 — (1) Net realized/unrealized gains (losses) are presented as increase (decrease) to Level 3 assets, and as (increase) decrease to Level 3 liabilities. Changes in fair value of available-for-sale debt securities are recorded in AOCI , unless related to credit impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments in the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue in 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 debt securities and DVA on fair value option liabilities), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at September 30, 2024. (4) Total Level 3 trading derivative assets and liabilities have been netted in these tables for presentation purposes only. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Jun. 30, 2023 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2023 Assets Securities borrowed and purchased under agreements to resell $ 140 $ 1 $ — $ — $ — $ 126 $ — $ — $ (132) $ 135 $ 9 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 659 (21) — 93 (155) 92 — (130) — 538 (14) Residential 145 (1) — 31 (3) 52 — (59) — 165 (3) Commercial 182 (8) — 59 (25) 26 — (29) — 205 (8) Total trading mortgage-backed securities $ 986 $ (30) $ — $ 183 $ (183) $ 170 $ — $ (218) $ — $ 908 $ (25) U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 3 — — — — — — — — 3 — Foreign government 81 (23) — — (31) 70 — (28) — 69 19 Corporate 581 224 — 38 (303) 624 — (400) — 764 (232) Marketable equity securities 285 2 — 16 (10) 28 — (58) — 263 1 Asset-backed securities 539 6 — 15 (39) 297 — (243) — 575 2 Other trading assets 1,478 (332) — 279 (198) 260 — (514) — 973 (114) Total trading non-derivative assets $ 3,953 $ (153) $ — $ 531 $ (764) $ 1,449 $ — $ (1,461) $ — $ 3,555 $ (349) Trading derivatives, net (4) Interest rate contracts $ (1,962) $ (474) $ — $ (18) $ 298 $ 51 $ — $ 49 $ 253 $ (1,803) $ (637) Foreign exchange contracts 700 158 — 1 (24) 50 — (8) (264) 613 159 Equity contracts (1,563) 641 — 128 (145) (346) — (21) 171 (1,135) 212 Commodity contracts 330 222 — 96 (149) (389) — (2) (59) 49 120 Credit derivatives (155) 54 — 22 81 80 — — (9) 73 (16) Total trading derivatives, net (4) $ (2,650) $ 601 $ — $ 229 $ 61 $ (554) $ — $ 18 $ 92 $ (2,203) $ (162) Table continues on the next page. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Jun. 30, 2023 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2023 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 32 $ — $ — $ — $ (3) $ — $ — $ — $ — $ 29 $ — Residential 25 — (1) — — — — — — 24 (1) Total investment mortgage-backed securities $ 57 $ — $ (1) $ — $ (3) $ — $ — $ — $ — $ 53 $ (1) U.S. Treasury and federal agency securities $ 21 $ — $ (1) $ — $ — $ — $ — $ — $ — $ 20 $ — State and municipal 507 — (29) 1 — 45 — (31) — 493 (29) Foreign government 414 — (12) 2 (179) 124 — (153) — 196 1 Corporate 290 — — — — 15 — (16) — 289 — Marketable equity securities 13 — (2) — — — — — — 11 — Asset-backed securities 1 — (1) 30 — — — — — 30 — Other debt securities 57 — 1 — (58) — — — — — — Non-marketable equity securities 404 — 21 6 — — — — — 431 (5) Total investments $ 1,764 $ — $ (24) $ 39 $ (240) $ 184 $ — $ (200) $ — $ 1,523 $ (34) Loans $ 241 $ — $ 15 $ — $ — $ — $ 10 $ — $ (1) $ 265 $ (82) Mortgage servicing rights 681 — 42 — — — 23 — (17) 729 41 Other financial assets 73 — (22) — — 28 — (2) — 77 — Liabilities Interest-bearing deposits $ 26 $ — $ (10) $ 49 $ — $ — $ 70 $ — $ — $ 155 $ (11) Securities loaned and sold under agreements to repurchase 627 (2) — — — — — — (148) 481 1 Trading account liabilities Securities sold, not yet purchased 62 — — 11 (3) 61 — — (43) 88 (2) Other trading liabilities 4 — — 1 (2) 2 — — (4) 1 — Short-term borrowings 296 — — 16 (7) 1 181 — (31) 456 (21) Long-term debt 37,204 2,816 — 1,010 (1,336) — 3,027 — (1,439) 35,650 2,112 Other financial liabilities 23 — — — — — 26 (21) — 28 — (1) Net realized/unrealized gains (losses) are presented as increase (decrease) to Level 3 assets, and as (increase) decrease to Level 3 liabilities. Changes in fair value of available-for-sale debt securities are recorded in AOCI , unless related to credit impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments in the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue in 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 debt securities and DVA on fair value option liabilities), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at September 30, 2023. (4) Total Level 3 trading derivative assets and liabilities have been netted in these tables for presentation purposes only. Level 3 Fair Value Transfers The following were the significant Level 3 transfers for the period December 31, 2023 to September 30, 2024: • During the three and nine months ended September 30, 2024, transfers of Long-term debt were $0.9 billion and $22.6 billion from Level 3 to Level 2, and $0.6 billion and $3.7 billion from Level 2 to Level 3, respectively. The Level 3 to Level 2 YTD transfers were primarily the result of enhanced significance testing of unobservable input for certain structured debt instruments. The Level 2 to Level 3 YTD transfers were primarily the result of certain unobservable inputs becoming more significant to the overall valuation of these instruments. The following were the significant Level 3 transfers for the period December 31, 2022 to September 30, 2023: • During the three and nine months ended September 30, 2023, transfers of Long-term debt Valuation Techniques and Inputs for 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 these tables and amounts presented in the Level 3 Fair Value Rollforward tables represent individually immaterial items that have been measured using a variety of valuation techniques other than those listed. As of September 30, 2024 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Assets Securities borrowed and purchased under agreements to resell $ 136 Model-based Credit spread 10 bps 10 bps 10 bps Interest rate 3.65 % 3.65 % 3.65 % Mortgage-backed securities $ 543 Price-based Price $ 0.56 $ 149.50 $ 33.43 381 Yield analysis Yield 4.41 % 21.93 % 7.69 % State and municipal, foreign government, corporate and other debt securities $ 1,007 Price-based Price $ — $ 189.68 $ 94.98 428 Model-based Credit spread 35 bps 550 bps 337 bps Marketable equity securities (5) $ 250 Price-based Price $ — $ 14,350.67 $ 106.47 Asset-backed securities $ 151 Price-based Price $ 0.69 $ 142.85 $ 76.18 64 Yield analysis Yield 6.31 % 27.44 % 8.74 % Non-marketable equities $ 228 Comparables analysis Illiquidity discount 7.40 % 33.00 % 14.35 % Revenue multiple 4.30x 16.26x 11.95x 222 Price-based Price $ 0.55 $ 3,190.93 $ 1,756.38 Discount rate 9.25 % 17.50 % 13.15 % Derivatives—gross (6) Interest rate contracts (gross) $ 3,678 Model-based IR normal volatility 0.28 % 20.00 % 2.32 % Yield (0.16) % 51.68 % 4.51 % Equity volatility 0.11 % 266.80 % 58.33 % Inflation volatility 0.25 % 6.34 % 1.35 % Foreign exchange contracts (gross) $ 1,128 Model-based IR normal volatility 0.40 % 1.32 % 0.78 % IR basis (24.26) % 56.13 % 3.32 % Equity contracts (gross) (7) $ 4,059 Model-based Equity volatility 0.11 % 266.80 % 54.32 % Equity forward 66.73 % 268.63 % 105.70 % Equity-FX correlation (90.00) % 70.00 % (13.62) % Equity-Equity correlation (36.22) % 99.00 % 71.33 % Recovery (in millions) $ 8,628 $ 8,628 $ 8,628 WAL 2.65 years 2.65 years 2.65 years Commodity and other contracts (gross) $ 1,602 Model-based Forward price 3.24 % 249.00 % 113.46 % Commodity volatility 13.77 % 257.77 % 42.83 % Commodity correlation 7.30 % 93.30 % 48.25 % Credit derivatives (gross) $ 940 Model-based Credit spread 7 bps 574 bps 88 bps Recovery rate 20.00 % 40.00 % 37.43 % Upfront points 0.94 % 119.12 % 55.28 % Credit spread volatility 31.34 % 112.70 % 71.91 % 443 Price-based Price $ 41.00 $ 102.78 $ 83.78 As of September 30, 2024 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Other financial assets and liabilities (gross) $ 26 Price-based Price $ 0.11 $ 111.48 $ 96.42 Loans and leases $ 244 Model-based Forward price 4.47 % 228.95 % 101.94 % Equity volatility 34.90 % 42.51 % 37.30 % 103 Price-based Price $ 78.12 $ 99.56 $ 88.76 Mortgage servicing rights $ 595 Cash flow Yield (1.20) % 12.00 % 6.00 % 88 Model-based WAL 3.5 years 8.33 years 7.03 years Liabilities Interest-bearing deposits $ 42 Model-based Forward price 100.00 % 100.00 % 100.00 % Securities loaned and sold under agreements to repurchase $ 292 Model-based Interest rate 3.57 % 4.82 % 3.61 % Trading account liabilities Securities sold, not yet purchased and other trading liabilities $ 33 Price-based Price $ — $ 14,350.67 $ 22.71 Short-term borrowings and $ 22,305 Model-based IR normal volatility 0.40 % 20.00 % 1.55 % Equity volatility 0.11 % 266.80 % 69.41 % Equity forward 66.73 % 268.63 % 104.63 % Equity-IR correlation (38.00) % 60.00 % 27.87 % As of December 31, 2023 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Assets Securities borrowed and purchased under agreements to resell $ 139 Model-based Credit spread 15 bps 15 bps 15 bps Interest rate 4.00 % 4.00 % 4.00 % Mortgage-backed securities $ 679 Price-based Price $ 1.67 $ 124.63 $ 55.39 401 Yield analysis Yield 4.63 % 19

FAIR VALUE ELECTIONS

FAIR VALUE ELECTIONS	9 Months Ended
	Sep. 30, 2024
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 otherwise be revoked once an election is made. The changes in fair value are recorded in current earnings. Movements in DVA are reported as a component of AOCI . The Company has elected fair value accounting for its mortgage servicing rights (MSRs). See Note 21 for additional details on Citi’s MSRs. Additional discussion regarding other applicable areas in which fair value elections were made is presented in Note 23. 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 2024 2023 2024 2023 Assets Securities borrowed and purchased under agreements to resell $ 223 $ 69 $ 164 $ 59 Trading account assets 8 (14) 10 65 Loans Certain corporate loans (143) 1,036 1,235 1,362 Certain consumer loans 14 (10) 4 (9) Total loans $ (129) $ 1,026 $ 1,239 $ 1,353 Other assets MSRs $ (40) $ 42 $ (23) $ 61 Certain mortgage loans HFS (1) 43 (28) 48 (38) Total other assets $ 3 $ 14 $ 25 $ 23 Total assets $ 105 $ 1,095 $ 1,438 $ 1,500 Liabilities Interest-bearing deposits $ (43) $ 18 $ (106) $ (34) Securities loaned and sold under agreements to repurchase (70) (63) (44) (82) Trading account liabilities (17) (151) (241) 1 Short-term borrowings (2) (200) 144 (581) 232 Long-term debt (2) (6,216) 2,443 (8,338) (4,053) Total liabilities $ (6,546) $ 2,391 $ (9,310) $ (3,936) (1) Includes gains (losses) associated with interest rate lock commitments for originated loans for which the Company has elected the fair value option. (2) Includes DVA that is included in AOCI . See Notes 19 and 23. 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. 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 . See Note 19 for additional information. Among other variables, the fair value of liabilities for which the fair value option has been elected (other than non-recourse debt and similar liabilities) is impacted by the narrowing or widening of the Company’s credit spreads. The estimated changes in the fair value of these non-derivative liabilities due to such changes in the Company’s own credit spread (or instrument-specific credit risk) were a loss of $(201) million and a gain of $395 million for the three months ended September 30, 2024 and 2023, and a loss of $(608) million and $(875) million for the nine months ended September 30, 2024 and 2023, 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 Uncollateralized 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 uncollateralized short-term borrowings held primarily by broker-dealer entities in the U.S., the U.K. 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 income and interest expense are measured based on the contractual rates specified in the transactions and are reported as Interest income and Interest 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, 2024 December 31, 2023 In millions of dollars Trading assets Loans Trading assets Loans Carrying amount reported on the Consolidated Balance Sheet $ 4,059 $ 8,106 $ 4,518 $ 7,594 Aggregate unpaid principal balance in excess of (less than) fair value 109 (71) 88 10 Balance of non-accrual loans or loans more than 90 days past due — 2 — 1 Aggregate unpaid principal balance in excess of (less than) fair value for non-accrual loans or loans more than 90 days past due — 1 — 1 In addition to the amounts reported above, $280 million and $391 million of unfunded commitments related to certain credit products selected for fair value accounting were outstanding as of September 30, 2024 and December 31, 2023, respectively. Changes in the fair value of funded and unfunded credit products are classified in Principal transactions in Citi’s Consolidated Statement of Income. Related interest income is measured based on the contractual interest rates and reported as Interest income on Trading account assets or loan interest depending on the balance sheet classifications of the credit products. The changes in fair value for the three months ended September 30, 2024 and 2023 due to instrument-specific credit risk were a gain of $6 million and a loss of $(27) million, respectively. Changes in fair value due to instrument-specific credit risk are estimated based on changes in borrower-specific credit spreads and recovery assumptions. Certain Investments in Unallocated Precious Metals Citigroup invests in unallocated precious metals accounts (e.g., gold, silver, platinum and palladium) as part of its commodity trading activities. Under ASC 815, the investment is bifurcated into a debt host contract and a commodity derivative instrument. Citigroup elects the fair value option for the debt host contract, and reports the contract within Trading account assets on the Company’s Consolidated Balance Sheet. As part of its commodity 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. 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 economically 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, 2024 December 31, 2023 Carrying amount reported on the Consolidated Balance Sheet $ 948 $ 571 Aggregate fair value in excess of (less than) unpaid principal balance 29 17 Balance of non-accrual loans or loans more than 90 days past due 1 3 Aggregate unpaid principal balance in excess of fair value for non-accrual loans — — 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, 2024 and 2023 due to instrument-specific credit risk. Changes in fair value due to instrument-specific credit risk are estimated based on changes in the borrower default, prepayment and recovery forecasts in addition to instrument-specific credit spread. Related interest income continues to be measured based on the contractual interest rates and reported as Interest income in the Consolidated Statement of Income. Certain Debt Liabilities The Company has elected the fair value option for certain debt liabilities, because these exposures are considered to be trading-related positions and, therefore, are managed on a fair value basis. These positions are classified as Long-term debt or Short-term borrowings on the Company’s Consolidated Balance Sheet. The following table provides information about the carrying value of notes carried at fair value, disaggregated by type of risk: In billions of dollars September 30, 2024 December 31, 2023 Interest rate linked $ 60.3 $ 60.4 Foreign exchange linked 0.2 — Equity linked 44.1 45.9 Commodity linked 6.4 5.3 Credit linked 6.3 4.7 Total $ 117.3 $ 116.3 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 are reported in Principal transactions . Changes in the fair value of these liabilities include accrued interest, which is also included in the change in fair value reported in Principal transactions . The following table provides information about long-term debt and short-term borrowings carried at fair value: In millions of dollars September 30, 2024 December 31, 2023 Long-term debt Carrying amount reported on the Consolidated Balance Sheet $ 117,286 $ 116,338 Aggregate unpaid principal balance in excess of (less than) fair value (2,281) (2,842) Short-term borrowings Carrying amount reported on the Consolidated Balance Sheet $ 11,896 $ 6,545 Aggregate unpaid principal balance in excess of (less than) fair value (330) (60)

GUARANTEES AND COMMITMENTS

GUARANTEES AND COMMITMENTS	9 Months Ended
	Sep. 30, 2024
Guarantees and Commitments [Abstract]
GUARANTEES AND COMMITMENTS	GUARANTEES AND COMMITMENTS The following tables present information about Citi’s guarantees at September 30, 2024 and December 31, 2023. For additional information on Citi’s guarantees and indemnifications included in the tables below, as well as its other guarantees and indemnifications excluded from these tables, see Note 28 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. Maximum potential amount of future payments In billions of dollars at September 30, 2024 Expire within Expire after Total amount Carrying value (in millions of dollars) Financial standby letters of credit $ 17.6 $ 61.5 $ 79.1 $ 653 Performance guarantees 4.4 5.7 10.1 33 Derivative instruments considered to be guarantees 45.7 22.5 68.2 306 Loans sold with recourse — 1.0 1.0 — Securities lending indemnifications (1) 108.1 — 108.1 — Card merchant processing (2) 123.8 — 123.8 — Credit card arrangements with partners 0.2 0.1 0.3 4 Guarantees under the Fixed Income Clearing Corporation sponsored member repo program 135.3 — 135.3 — Other 0.1 7.7 7.8 44 Total $ 435.2 $ 98.5 $ 533.7 $ 1,040 Maximum potential amount of future payments In billions of dollars at December 31, 2023 Expire within Expire after Total amount Carrying value ( in millions of dollars) Financial standby letters of credit $ 17.8 $ 63.5 $ 81.3 $ 674 Performance guarantees 4.8 5.8 10.6 49 Derivative instruments considered to be guarantees 24.2 16.3 40.5 362 Loans sold with recourse 0.6 1.2 1.8 16 Securities lending indemnifications (1) 104.1 — 104.1 — Card merchant processing (2) 138.0 — 138.0 — Credit card arrangements with partners 0.2 0.2 0.4 5 Guarantees under the Fixed Income Clearing Corporation sponsored member repo program 27.7 — 27.7 — Other — 7.7 7.7 50 Total $ 317.4 $ 94.7 $ 412.1 $ 1,156 (1) The carrying values of securities lending indemnifications were not material for either period presented, as the probability of potential liabilities arising from these guarantees is minimal. (2) At September 30, 2024 and December 31, 2023, this maximum potential exposure was estimated to be approximately $124 billion and $138 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 In addition to the amounts presented in the tables above, the repurchase reserve was approximately $12 million and $11 million at September 30, 2024 and December 31, 2023, respectively, and these amounts are included in Other liabilities on the Consolidated Balance Sheet. 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. As a clearing member, Citi is exposed to the risk of non-performance by clients (e.g., failure of a client to post variation margin to the CCP for negative changes in the value of the client’s derivative contracts). In the event of non-performance by a client, Citi would move to close out the client’s positions. The CCP would typically utilize initial margin posted by the client and held by the CCP, with any remaining shortfalls required to be paid by Citi as clearing member. Citi generally holds incremental cash or securities margin posted by the client, which would typically be expected to be sufficient to mitigate Citi’s credit risk in the event that the client fails to perform. Carrying Value—Guarantees and Indemnifications At September 30, 2024 and December 31, 2023, the total carrying amounts of the liabilities related to the guarantees and indemnifications included in the tables above amounted to approximately $1.0 billion and $1.2 billion, respectively. The carrying value of financial and performance guarantees is included in Other liabilities . Collateral Cash collateral available to Citi to reimburse losses realized under these guarantees and indemnifications amounted to $53.5 billion and $52.5 billion at September 30, 2024 and December 31, 2023, respectively. Securities and other marketable assets held as collateral amounted to $71.3 billion and $67.7 billion at September 30, 2024 and December 31, 2023, respectively. The majority of collateral is held to reimburse losses realized under securities lending indemnifications. In addition, letters of credit in favor of Citi held as collateral amounted to $3.2 billion and $3.1 billion at September 30, 2024 and December 31, 2023, respectively. Other property may also be available to Citi to cover losses under certain guarantees and indemnifications; however, the value of such property has not been determined. Performance Risk Presented in the tables below are the maximum potential amounts of future payments that are classified based on 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, 2024 Investment Non-investment Not Total Financial standby letters of credit $ 67.4 $ 11.7 $ — $ 79.1 Loans sold with recourse — — 1.0 1.0 Other — 7.7 — 7.7 Total $ 67.4 $ 19.4 $ 1.0 $ 87.8 Maximum potential amount of future payments In billions of dollars at December 31, 2023 Investment Non-investment Not Total Financial standby letters of credit $ 70.5 $ 10.8 $ — $ 81.3 Loans sold with recourse — — 1.8 1.8 Other — 7.7 — 7.7 Total $ 70.5 $ 18.5 $ 1.8 $ 90.8 Credit Commitments and Lines of Credit 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. The table below summarizes Citigroup’s credit commitments: In millions of dollars U.S. Outside of U.S. (1) September 30, December 31, 2023 Commercial and similar letters of credit $ 779 $ 3,349 $ 4,128 $ 5,345 One- to four-family residential mortgages 592 499 1,091 1,245 Revolving open-end loans secured by one- to four-family residential properties 5,287 16 5,303 5,495 Commercial real estate, construction and land development 11,458 1,629 13,087 15,266 Credit card lines 621,106 61,276 682,382 677,005 Commercial and other consumer loan commitments 225,558 112,186 337,744 312,300 Other commitments and contingencies (2) 4,911 201 5,112 5,146 Total $ 869,691 $ 179,156 $ 1,048,847 $ 1,021,802 (1) Consumer commitments related to the business HFS countries under sales agreements are reflected in their original categories until the respective sales are completed. (2) Other commitments and contingencies include commitments to purchase certain debt and equity securities. Other Commitments As a Federal Reserve member bank, Citi is required to subscribe to half of a certain amount of shares issued by its Federal Reserve District Bank. As of September 30, 2024 and December 31, 2023, Citi holds shares with a carrying value of $4.5 billion, with the remaining half subject to call by the Federal Reserve District Bank Board. 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, 2024 and December 31, 2023, Citi had approximately $128.6 billion and $120.9 billion of unsettled reverse repurchase and securities borrowing agreements, and approximately $135.3 billion and $96.4 billion of unsettled repurchase and securities lending agreements, respectively. See Note 11 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. These amounts are not included in the table above. Restricted Cash Citigroup defines restricted cash (as cash subject to withdrawal restrictions) to include cash deposited with central banks that must be maintained to meet minimum regulatory requirements, and cash set aside for the benefit of customers or for other purposes such as compensating balance arrangements or debt retirement. Restricted cash may include minimum reserve requirements at certain central banks and cash segregated to satisfy rules regarding the protection of customer assets as required by Citigroup broker-dealers’ primary regulators, including the SEC, the Commodity Futures Trading Commission and the United Kingdom’s Prudential Regulation Authority. Restricted cash is included on the Consolidated Balance Sheet within the following balance sheet lines: In millions of dollars September 30, December 31, 2023 Cash and due from banks $ 3,778 $ 3,479 Deposits with banks, net of allowance 16,293 15,538 Total $ 20,071 $ 19,017 In addition to the restricted cash amounts presented above, at September 30, 2024 and December 31, 2023, approximately $5.8 billion and $3.9 billion, respectively, was held at the Russian Deposit Insurance Agency (DIA) and was subject to restrictions imposed by the Russian government. These restricted amounts are reported within Other assets on the Consolidated Balance Sheet.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
LEASES	LEASES The Company’s operating leases, where Citi is a lessee, include real estate, such as office space and branches, and various types of equipment. These leases may contain renewal and extension options and early termination features; however, these options do not impact the lease term unless the Company is reasonably certain that it will exercise options. These leases have a weighted-average remaining lease term of approximately six years as of September 30, 2024. For additional information regarding Citi’s leases, see Notes 1 and 29 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. The following table presents information on the right-of-use (ROU) asset and lease liabilities included in Premises and equipment and Other liabilities , respectively: In millions of dollars September 30, December 31, ROU asset $ 2,822 $ 2,801 Lease liability 2,991 2,974 The Company recognizes fixed lease costs on a straight-line basis throughout the lease term in the Consolidated Statement of Income. In addition, variable lease costs are recognized in the period in which the obligation for those payments is incurred. At September 30, 2024, the Company had a future lease commitment scheduled to commence in April 2025 with fixed lease payments (undiscounted) totaling approximately $255 million over a 15-year lease term.

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The following information supplements and amends, as applicable, the disclosures in Note 27 to the Consolidated Financial Statements of Citigroup’s Second Quarter of 2024 Form 10-Q, Note 27 to the Consolidated Financial Statements of Citigroup’s First Quarter of 2024 Form 10-Q and Note 30 to the Consolidated Financial Statements in Citi’s 2023 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 any litigation, regulatory, or tax 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. With respect to previously incurred loss contingencies for which recovery is expected, Citi applies loss recovery accounting when disputes and uncertainties affecting recognition are resolved. 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 but not probable, 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 for which an estimate can be made. At September 30, 2024, Citigroup estimates that the reasonably possible unaccrued loss for these matters ranges up to approximately $1.3 billion in the aggregate. 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, regulatory, tax, or other matters are subject to particular uncertainties. For example, at the time of making an estimate, Citigroup may only have preliminary or incomplete 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, regulators, or tax authorities 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 amounts accrued in relation to matters for 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 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 any litigation, regulatory, and tax matters disclosed herein, see Note 30 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. Foreign Exchange Matters On September 2, 2024, in MICHAEL O’HIGGINS FX CLASS REPRESENTATIVE LIMITED v. BARCLAYS BANK PLC AND OTHERS, the U.K. Supreme Court scheduled a hearing for April 1 and 2, 2025 on the defendants’ appeal of the Court of Appeal’s November 9, 2023 decision. Additional information concerning this action is publicly available in court filings under the docket numbers 1336/7/7/19 in the U.K. Competition Appeal Tribunal, CA-2022-002002 in the Court of Appeal, and UKSC 2023/0177 in the U.K. Supreme Court. On February 20, 2024, in GERTLER, ET AL. v. DEUTSCHE BANK AG, the parties filed a motion for the Tel Aviv Central District Court to approve a settlement agreement. On September 15, 2024, the parties responded to objections filed in connection with the proposed settlement agreement. A hearing has been set for December 26, 2024. Additional information concerning this action is publicly available in court filings under the docket number CA 29013-09-18. Sovereign Securities Matters On July 29, 2024 in IN RE MEXICAN GOVERNMENT BONDS ANTITRUST LITIGATION, certain defendants, including Citibanamex, moved to dismiss the third amended complaint. Additional information concerning this action is publicly available in court filings under the docket numbers 18-CV-2830 (S.D.N.Y.) (Oetken, J.) and 22-2039 (2d Cir.). Settlement Payments

SUBSIDIARY GUARANTEES

SUBSIDIARY GUARANTEES	9 Months Ended
	Sep. 30, 2024
Condensed Financial Information Disclosure [Abstract]
SUBSIDIARY GUARANTEES	SUBSIDIARY GUARANTEES Citigroup Inc. has fully and unconditionally guaranteed the payments due on debt securities issued by Citigroup Global Markets Holdings Inc. (CGMHI), a wholly owned subsidiary, under the Senior Debt Indenture dated as of March 8, 2016, between CGMHI, Citigroup Inc. and The Bank of New York Mellon, as trustee. In addition, Citigroup Capital III and Citigroup Capital XIII (collectively, the Capital Trusts), each of which is a wholly owned finance subsidiary of Citigroup Inc., have issued trust preferred securities. Citigroup Inc. has guaranteed the payments due on the trust preferred securities to the extent that the Capital Trusts have insufficient available funds to make payments on the trust preferred securities. The guarantee, together with Citigroup Inc.’s other obligations with respect to the trust preferred securities, effectively provides a full and unconditional guarantee of amounts due on the trust preferred securities (see Note 18). No other subsidiary of Citigroup Inc. guarantees the debt securities issued by CGMHI or the trust preferred securities issued by the Capital Trusts. Summarized financial information for Citigroup Inc. and CGMHI is presented in the tables below: SUMMARIZED INCOME STATEMENT Nine Months Ended September 30, 2024 In millions of dollars Citigroup parent company CGMHI Total revenues, net of interest expense $ 2,454 $ 8,870 Total operating expenses 222 9,300 Provision for credit losses — 15 Equity in undistributed income of subsidiaries 7,067 — Income (loss) from continuing operations before income taxes $ 9,299 $ (445) Provision (benefit) for income taxes (527) 156 Net income (loss) $ 9,826 $ (601) SUMMARIZED BALANCE SHEET September 30, 2024 December 31, 2023 In millions of dollars Citigroup parent company CGMHI Citigroup parent company CGMHI Cash and deposits with banks $ 4,021 $ 20,604 $ 3,011 $ 23,756 Securities borrowed and purchased under resale agreements — 229,063 — 283,174 Trading account assets 435 315,659 461 273,379 Advances to subsidiaries 153,041 — 150,845 — Investments in subsidiary bank holding company 179,577 — 172,125 — Investments in non-bank subsidiaries 46,565 — 46,870 — Other assets 14,941 170,885 14,202 167,609 Total assets $ 398,580 $ 736,211 $ 387,514 $ 747,918 Securities loaned and sold under agreements to repurchase $ — $ 300,713 $ — $ 309,862 Trading account liabilities 329 99,877 300 111,233 Short-term borrowings — 26,629 — 20,481 Long-term debt 170,649 185,522 162,309 184,083 Advances from subsidiaries 15,838 — 16,724 — Other liabilities 2,681 87,182 2,728 85,079 Stockholders’ equity 209,083 36,288 205,453 37,180 Total liabilities and equity $ 398,580 $ 736,211 $ 387,514 $ 747,918

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Citigroup’s net income	$ 3,238	$ 3,546	$ 9,826	$ 11,067

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

BASIS OF PRESENTATION, UPDATE_2

BASIS OF PRESENTATION, UPDATED ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited Consolidated Financial Statements as of September 30, 2024 and for the three and nine months ended September 30, 2024 and 2023 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 within Citigroup’s Annual Report on Form 10-K for the year ended December 31, 2023 (2023 Form 10-K), Citigroup’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2024 (First Quarter of 2024 Form 10-Q) and Citigroup’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024 (Second Quarter of 2024 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 these Consolidated Financial Statements are unaudited. Throughout these Notes, “Citigroup,” “Citi” and “the Company” refer to Citigroup Inc. and its consolidated subsidiaries.
Reclassifications	Certain reclassifications and updates have been made to the prior periods’ financial statements and notes to conform to the current period’s presentation.
Cash Equivalents	Cash equivalents are defined as those amounts included in Cash and due from banks and predominately all of Deposits with banks . Cash flows from risk management activities are classified in the same category as the related assets and liabilities. Amounts included in Cash and due from banks and Deposits with banks approximate fair value.
Accounting Changes and Future Accounting Changes	Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions In June 2022, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions . The ASU was issued to address diversity in practice whereby certain entities included the impact of contractual restrictions when valuing equity securities, and it clarifies that a contractual restriction on the sale of an equity security should not be considered part of the unit of account of the equity security and, therefore, should not be considered in measuring fair value. The ASU also includes requirements for entities to disclose the fair value of equity securities subject to contractual sale restrictions, the nature and remaining duration of the restrictions and the circumstances that could cause a lapse in the restrictions. Citi adopted the ASU on January 1, 2024, which did not impact the financial statements of the Company. Accounting for Investments in Tax Credit Structures In March 2023, the FASB issued ASU No. 2023‐02, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method . The ASU expanded the scope of tax equity investments eligible to apply the proportional amortization method of accounting. Under the proportional amortization method, the cost of an eligible investment is amortized in proportion to the income tax credits and other income tax benefits that are received by the investor, with the amortization of the investment and the income tax credits being presented net in the income statement as components of income tax expense (benefit). The ASU permits the Company to elect to use the proportional amortization method to account for an expanded range of eligible tax-incentivized investments if certain conditions are met. Citi adopted the ASU on January 1, 2024, which did not have a material impact to the financial statements of the Company. See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K for a discussion of 2023 accounting changes. FUTURE ACCOUNTING CHANGES Disaggregation of Income Statement Expenses In November 2024, the FASB issued ASU No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40) , to improve the disclosures of expenses by requiring public business entities to provide further disaggregation of relevant expense captions (i.e., employee compensation, depreciation, intangible asset amortization) in a separate note to the financial statements, a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively, and the total amount of selling expenses and, in an annual reporting period, an entity’s definition of selling expenses. The ASU is required to be adopted on a retrospective or prospective basis and will be effective for Citi for its annual period ending December 31, 2027 and interim periods for the interim period beginning January 1, 2028. Citi is currently evaluating the impact on its disclosures. Accounting for and Disclosure of Crypto Assets In December 2023, the FASB issued ASU No. 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets , intended to improve the accounting for certain crypto assets by requiring an entity to measure those assets at fair value each reporting period, with changes in fair value recognized in net income. The amendments also improve the information provided to investors about an entity’s crypto asset holdings by requiring disclosure about significant holdings, contractual sale restrictions and changes during the reporting period. The guidance is effective for fiscal years beginning after December 15, 2024, and interim periods within those fiscal years with early adoption permitted. Citi does not hold any crypto assets within the scope of the guidance. Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures , intended to enhance the transparency and decision usefulness of income tax disclosures. This guidance requires that public business entities disclose on an annual basis a tabular rate reconciliation in eight specific categories disaggregated by nature and for foreign tax effects by jurisdiction that meet a 5% of pretax income multiplied by the applicable statutory tax rate or greater threshold annually. The eight categories include state and local income taxes, net of federal income tax effect; foreign tax effects; enactment of new tax laws; enactment of new tax credits; effect of cross-border tax laws; valuation allowances; nontaxable items and nondeductible items; and changes in unrecognized tax benefits. Additional disclosures include qualitative description of the state and local jurisdictions that contribute to the majority (greater than 50%) of the effect of the state and local income tax category and explanation of the nature and effect of changes in individual reconciling items. The guidance also requires entities annually to disclose income taxes paid (net of refunds received) disaggregated by federal, state and foreign taxes and by jurisdiction identified based on the same 5% quantitative threshold. The standard is effective for fiscal years beginning after December 15, 2024. The transition method is prospective with the retrospective method permitted. Citi plans to adopt the ASU for the annual reporting period beginning on January 1, 2025, and is currently evaluating the impact on disclosures. Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures , intended to improve reportable segments disclosure requirements primarily through enhanced disclosures about significant segment expenses. The ASU includes a requirement to disclose significant segment expenses that are regularly provided to the chief operating decision maker (CODM) and included within each reported measure of segment profit or loss, the title and position of the CODM, an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources, and all segments’ profit or loss and assets disclosures currently required annually by Topic 280 along with those introduced by the ASU to be reported on an interim basis. The amendments also clarified that public entities are not precluded from reporting additional measures of a segment’s profit or loss that are regularly used by the CODM. Citi plans to adopt the ASU on a retrospective basis for its annual period ending December 31, 2024 and for the interim period beginning January 1, 2025.

DISCONTINUED OPERATIONS, SIGN_2

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS (Tables)	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Summarized financial information disposal groups including discontinued operations	As of September 30, 2024, there were no remaining assets or liabilities included on Citi’s Consolidated Balance Sheet related to the significant disposals: Income (loss) before taxes (6) In millions of dollars Three Months Ended Nine Months Ended September 30, Consumer banking business in Sale agreement date Closing date 2024 2023 2024 2023 Australia (1) 8/9/2021 6/1/2022 $ — $ — $ — $ — Philippines (2) 12/23/2021 8/1/2022 — — — — Thailand (3) 1/14/2022 11/1/2022 — — — — India (4) 3/30/2022 3/1/2023 — — — 2 Taiwan (5) 1/28/2022 8/12/2023 — (1) — 91 (1) On June 1, 2022, Citi completed the sale of its Australia consumer banking business, which was part of All Other —Legacy Franchises . The business had approximately $9.4 billion in assets, including $9.3 billion of loans (net of allowance of $140 million) and excluding goodwill. The total amount of liabilities was $7.3 billion, including $6.8 billion in deposits. The transaction generated a pretax loss on sale of approximately $768 million ($644 million after-tax), subject to closing adjustments, recorded in Other revenue . The loss on sale primarily reflected the impact of an approximate pretax $620 million CTA loss (net of hedges) ($470 million after-tax) already reflected in the AOCI component of equity. The sale closed on June 1, 2022, and the CTA-related balance was removed from AOCI , resulting in a neutral CTA impact to Citi’s CET1 Capital. The income before taxes in the above table for Australia reflects Citi’s ownership through June 1, 2022. (2) On August 1, 2022, Citi completed the sale of its Philippines consumer banking business, which was part of All Other —Legacy Franchises . The business had approximately $1.8 billion in assets, including $1.2 billion of loans (net of allowance of $80 million) and excluding goodwill. The total amount of liabilities was $1.3 billion, including $1.2 billion in deposits. The sale resulted in a pretax gain on sale of approximately $618 million ($290 million after-tax), subject to closing adjustments, recorded in Other revenue . The income before taxes in the above table for the Philippines reflects Citi’s ownership through August 1, 2022. (3) On November 1, 2022, Citi completed the sale of its Thailand consumer banking business, which was part of All Other —Legacy Franchises . The business had approximately $2.7 billion in assets, including $2.4 billion of loans (net of allowance of $67 million) and excluding goodwill. The total amount of liabilities was $1.0 billion, including $0.8 billion in deposits. The sale resulted in a pretax gain on sale of approximately $209 million ($115 million after-tax), subject to closing adjustments, recorded in Other revenue . The income before taxes in the above table for Thailand reflects Citi’s ownership through November 1, 2022. (4) On March 1, 2023, Citi completed the sale of its India consumer banking business, which was part of All Other —Legacy Franchises . The business had approximately $5.2 billion in assets, including $3.4 billion of loans (net of allowance of $32 million) and excluding goodwill. The total amount of liabilities was $5.2 billion, including $5.1 billion in deposits. The sale resulted in a pretax gain on sale of approximately $1.0 billion ($718 million after-tax), subject to closing adjustments, recorded in Other revenue . The income before taxes in the above table for India reflects Citi’s ownership through March 1, 2023. (5) On August 12, 2023, Citi completed the sale of its Taiwan consumer banking business, which was part of All Other —Legacy Franchises . The business had approximately $11.6 billion in assets, including $7.2 billion of loans (net of allowance of $92 million) and excluding goodwill. The total amount of liabilities was $9.2 billion, including $9.0 billion in deposits. The sale resulted in a pretax gain on sale of approximately $405 million ($286 million after-tax), subject to closing adjustments, recorded in Other revenue . The income before taxes in the above table for Taiwan reflects Citi’s ownership through August 12, 2023. (6) Income before taxes for the period in which the individually significant component was classified as HFS for all prior periods presented. For Australia, excludes the pretax loss on sale. For the Philippines, Thailand, India and Taiwan, excludes the pretax gain on sale.
Schedule of reserve charges	The following table summarizes the reserve charges related to the Korea VERP and other initiatives reported in All Other : In millions of dollars Employee termination costs Total Citigroup (pretax) Original charges in fourth quarter 2021 $ 1,052 Utilization (1) Foreign exchange 3 Balance at December 31, 2021 $ 1,054 Additional charges in first quarter 2022 $ 31 Utilization (347) Foreign exchange (24) Balance at March 31, 2022 $ 714 Additional charges (releases) $ (3) Utilization (670) Foreign exchange (41) Balance at June 30, 2022 $ — Note: There were no additional charges after June 30, 2022.
Schedule of wind down charges	The following tables provide details on Citi’s Russia wind-down charges: Three Months Ended In millions of dollars All Other Services, Markets and Banking Total Severance (1) $ 3 $ — $ 3 Vendor termination and other costs (2) 1 — 1 Total $ 4 $ — $ 4 Program-to-date In millions of dollars All Other Services, Markets and Banking Total Severance (1) $ 41 $ 10 $ 51 Vendor termination and other costs (2) 20 — 20 Total $ 61 $ 10 $ 71 Estimated additional charges In millions of dollars All Other Services, Markets and Banking Total Severance (1) $ 19 $ 1 $ 20 Vendor termination and other costs (2) 22 — 22 Total $ 41 $ 1 $ 42 (1) Recorded in Compensation and benefits. (2) Recorded in Other operating expenses.

OPERATING SEGMENTS (Tables)

OPERATING SEGMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Information regarding the Company's operations by segment	The following tables present certain information regarding the Company’s continuing operations by reportable operating segments and All Other on a managed basis that excludes divestiture-related impacts. Performance measurement is based on Income (loss) from continuing operations . These results are used by the CODM, both in evaluating the performance of, and in allocating resources to, each of the segments. Three Months Ended September 30, In millions of dollars, except identifiable assets, average loans Services Markets Banking USPB 2024 2023 2024 2023 2024 2023 2024 2023 Net interest income $ 3,435 $ 3,440 $ 1,405 $ 1,695 $ 527 $ 555 $ 5,293 $ 5,175 Non-interest revenue 1,593 1,196 3,412 3,053 1,070 818 (248) (258) Total revenues, net of interest expense $ 5,028 $ 4,636 $ 4,817 $ 4,748 $ 1,597 $ 1,373 $ 5,045 $ 4,917 Provisions for credit losses and for benefits and claims $ 127 $ 95 $ 141 $ 162 $ 177 $ (56) $ 1,909 $ 1,459 Provision (benefits) for income taxes 630 666 248 211 68 47 157 221 Income (loss) from continuing operations 1,683 1,355 1,089 1,065 236 157 522 756 Identifiable assets (September 30, 2024 and December 31, 2023) $ 608 $ 586 $ 1,002 $ 1,008 $ 151 $ 148 $ 245 $ 242 Average loans 87 83 119 108 88 89 210 196 Average deposits 825 797 19 23 1 1 85 110 Wealth All Other (1) Reconciling Items (1) Total Citi 2024 2023 2024 2023 2024 2023 2024 2023 Net interest income $ 1,233 $ 1,164 $ 1,469 $ 1,799 $ — $ — $ 13,362 $ 13,828 Non-interest revenue 769 667 356 439 1 396 6,953 6,311 Total revenues, net of interest expense $ 2,002 $ 1,831 $ 1,825 $ 2,238 $ 1 $ 396 $ 20,315 $ 20,139 Provisions for credit losses and for benefits and claims $ 33 $ (2) $ 289 $ 199 $ (1) $ (17) $ 2,675 $ 1,840 Provision (benefits) for income taxes 85 32 (52) (59) (20) 85 1,116 1,203 Income (loss) from continuing operations 283 132 (494) (94) (45) 214 3,274 3,585 Identifiable assets (September 30, 2024 and December 31, 2023) $ 230 $ 229 $ 195 $ 199 $ 2,431 $ 2,412 Average loans 150 151 33 35 687 662 Average deposits 316 305 65 79 1,311 1,315 Nine Months Ended September 30, In millions of dollars, except average loans Services Markets Banking USPB 2024 2023 2024 2023 2024 2023 2024 2023 Net interest income $ 9,977 $ 9,809 $ 5,149 $ 5,246 $ 1,636 $ 1,610 $ 15,622 $ 14,912 Non-interest revenue 4,497 3,776 10,111 10,037 3,324 2,127 (480) (665) Total revenues, net of interest expense $ 14,474 $ 13,585 $ 15,260 $ 15,283 $ 4,960 $ 3,737 $ 15,142 $ 14,247 Provisions for credit losses and for benefits and claims $ 164 $ 304 $ 329 $ 229 $ 16 $ (327) $ 6,428 $ 4,633 Provision (benefits) for income taxes 1,626 1,952 924 1,166 346 83 306 487 Income (loss) from continuing operations 4,696 3,894 3,979 4,066 1,172 265 990 1,619 Average loans $ 84 $ 81 $ 119 $ 109 $ 89 $ 92 $ 207 $ 189 Average deposits 812 814 23 23 1 1 93 111 Wealth All Other (1) Reconciling Items (1) Total Citi 2024 2023 2024 2023 2024 2023 2024 2023 Net interest income $ 3,261 $ 3,371 $ 4,717 $ 6,128 $ — $ — $ 40,362 $ 41,076 Non-interest revenue 2,248 1,986 1,474 1,277 22 1,408 21,196 19,946 Total revenues, net of interest expense $ 5,509 $ 5,357 $ 6,191 $ 7,405 $ 22 $ 1,408 $ 61,558 $ 61,022 Provisions for credit losses and for benefits and claims $ (146) $ (7) $ 718 $ 844 $ 7 $ (37) $ 7,516 $ 5,639 Provision (benefits) for income taxes 202 104 (29) (377) (76) 409 3,299 3,824 Income (loss) from continuing operations 668 398 (1,389) 177 (171) 770 9,945 11,189 Average loans $ 150 $ 150 $ 33 $ 36 $ 682 $ 657 Average deposits 316 311 71 79 1,316 1,339 (1) Segment results are presented on a managed basis that excludes divestiture-related impacts related to (i) Citi’s divestitures of its Asia consumer banking businesses and (ii) the planned IPO of Mexico consumer banking and small business and middle-market banking within All Other —Legacy Franchises. Adjustments are included in Legacy Franchises within All Other and are reflected in the reconciliations above to arrive at Citi’s reported results in the Consolidated Statement of Income. The following table presents a reconciliation of total Citigroup income from continuing operations as reported: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 (1) 2023 (2) 2024 (3) 2023 (4) Total segments and All Other —income from continuing operations (5) $ 3,319 $ 3,371 $ 10,116 $ 10,419 Divestiture-related impact on: Total revenues, net of interest expense 1 396 22 1,408 Total operating expenses 67 114 262 266 Provision (release) for credit losses (1) (17) 7 (37) Provision (benefits) for income taxes (20) 85 (76) 409 Income from continuing operations $ 3,274 $ 3,585 $ 9,945 $ 11,189 (1) The three months ended September 30, 2024 includes approximately $67 million in operating expenses (approximately $46 million after-tax), primarily related to separation costs in Mexico and severance costs in the Asia exit markets. (2) The three months ended September 30, 2023 includes an approximate $403 million gain on sale recorded in revenue (approximately $284 million after various taxes) related to Citi’s sale of the Taiwan consumer banking business and approximately $114 million in operating expenses (approximately $78 million after-tax), primarily related to separation costs in Mexico and severance costs in the Asia exit markets. For additional information, see Citi’s Quarterly Report on Form 10-Q for the period ended September 30, 2023. (3) The nine months ended September 30, 2024 includes approximately $262 million in operating expenses (approximately $181 million after-tax), primarily related to separation costs in Mexico and severance costs in the Asia exit markets. (4) The nine months ended September 30, 2023 includes an approximate $1.059 billion gain on sale recorded in revenue (approximately $727 million after various taxes) related to Citi’s sale of the India consumer banking business and an approximate $403 million gain on sale recorded in revenue (approximately $284 million after various taxes) related to Citi’s sale of the Taiwan consumer banking business. In addition, the nine months ended September 30, 2023 includes approximately $266 million in operating expenses (approximately $188 million after-tax), primarily related to separation costs in Mexico and severance costs in the Asia exit markets. For additional information, see Citi’s Quarterly Report on Form 10-Q for the period ended September 30, 2023. (5) Segment results are presented on a managed basis that excludes divestiture-related impacts related to (i) Citi’s divestitures of its Asia consumer banking businesses and (ii) the planned IPO of Mexico Consumer/SBMM within All Other —Legacy Franchises. Adjustments are included in Legacy Franchises within All Other

INTEREST INCOME AND EXPENSE (Ta

INTEREST INCOME AND EXPENSE (Tables)	9 Months Ended
	Sep. 30, 2024
Banking and Thrift, Interest [Abstract]
Interest revenue and interest expense	Interest income and Interest expense consisted of the following: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Interest income Consumer loans $ 10,051 $ 9,609 $ 29,629 $ 27,195 Corporate loans 5,754 5,432 17,200 15,186 Loan interest, including fees $ 15,805 $ 15,041 $ 46,829 $ 42,381 Deposits with banks 3,050 2,645 8,407 8,725 Securities borrowed and purchased under agreements to resell 7,293 7,363 22,326 18,791 Investments, including dividends 4,683 4,719 14,353 13,314 Trading account assets (1) 4,451 3,893 13,082 10,391 Other interest-earning assets (2) 1,174 1,176 3,669 3,277 Total interest income $ 36,456 $ 34,837 $ 108,666 $ 96,879 Interest expense Deposits $ 10,319 $ 9,630 $ 30,965 $ 26,065 Securities loaned and sold under agreements to repurchase 7,328 6,090 21,256 14,609 Trading account liabilities (1) 792 892 2,417 2,549 Short-term borrowings and other interest-bearing liabilities (3) 2,009 1,956 5,873 5,382 Long-term debt 2,646 2,441 7,793 7,198 Total interest expense $ 23,094 $ 21,009 $ 68,304 $ 55,803 Net interest income $ 13,362 $ 13,828 $ 40,362 $ 41,076 Provision for credit losses on loans 2,382 1,816 7,163 5,314 Net interest income after provision for credit losses on loans $ 10,980 $ 12,012 $ 33,199 $ 35,762 (1) Interest expense on Trading account liabilities of Services , Markets and Banking is reported as a reduction of Interest income . Interest income and Interest expense on cash collateral positions are reported in interest on Trading account assets and Trading account liabilities , respectively. (2) Includes assets from businesses held-for-sale (see Note 2) and Brokerage receivables . (3) Includes liabilities from businesses held-for-sale (see Note 2) and Brokerage payables

COMMISSIONS AND FEES; ADMINIS_2

COMMISSIONS AND FEES; ADMINISTRATION AND OTHER FIDUCIARY FEES (Tables)	9 Months Ended
	Sep. 30, 2024
Other Income and Expenses [Abstract]
Schedule of commissions, fees, administration and other fiduciary fees revenue	The following table presents Commissions and fees revenue: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Investment banking (1) $ 944 $ 694 $ 2,692 $ 2,018 Brokerage commissions (2) 653 565 1,895 1,776 Credit and bank card income (3) Interchange fees 3,052 3,015 9,074 8,944 Card-related loan fees 162 123 439 360 Card rewards and partner payments (3,187) (3,159) (9,292) (9,284) Deposit-related fees (4) 324 325 1,005 924 Transactional service fees (5) 344 327 1,043 978 Corporate finance (6) 164 89 512 277 Insurance distribution revenue (7) 76 77 238 257 Insurance premiums (8) 23 26 72 72 Loan servicing 19 21 54 71 Other 121 92 349 300 Total (9) $ 2,695 $ 2,195 $ 8,081 $ 6,693 (1) Investment banking fees are earned primarily by Banking and Markets. For the periods presented, the contract liability amount was negligible. (2) Brokerage commissions are earned primarily by Markets and Wealth . The Company recognized $43 million and $129 million of revenue related to variable consideration for the three and nine months ended September 30, 2024, respectively, and $44 million and $158 million for the three and nine months ended September 30, 2023, respectively. These amounts primarily relate to performance obligations satisfied in prior periods. (3) Credit card and bank card income is earned primarily by USPB and Services . (4) Deposit-related fees are earned primarily by Services . (5) Transactional service fees are earned primarily by Services. (6) Consists primarily of fees earned from structuring and underwriting loan syndications or related financing activity. This activity is accounted for under ASC 310. (7) Insurance distribution revenue is earned primarily by Wealth and Legacy Franchises within All Other. (8) Insurance premiums are earned primarily by Legacy Franchises within All Other . (9) Commissions and fees include $(2,791) million and $(8,162) million not accounted for under ASC 606, Revenue from Contracts with Customers , for the three and nine months ended September 30, 2024, respectively, and $(2,897) million and $(8,497) million for the three and nine months ended September 30, 2023, respectively. Amounts reported in Commissions and fees accounted for under other guidance primarily include card-related loan fees, card reward programs and certain partner payments, corporate finance fees, insurance premiums and loan servicing fees. The following table presents Administration and other fiduciary fees revenue: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Custody fees (1) $ 520 $ 469 $ 1,562 $ 1,424 Fiduciary fees (2) 403 370 1,183 1,024 Guarantee fees 136 132 397 408 Total administration and other fiduciary fees (3) $ 1,059 $ 971 $ 3,142 $ 2,856 (1) Custody fees are earned primarily by Services . (2) Fiduciary fees are earned primarily by Wealth and Legacy Franchises within All Other . (3) Administration and other fiduciary fees include $136 million and $132 million for the three months ended September 30, 2024 and 2023, and $397 million and $408 million for the nine months ended September 30, 2024 and 2023, respectively, that are not accounted for under ASC 606, Revenue from Contracts with Customers. These generally include guarantee fees.

PRINCIPAL TRANSACTIONS (Tables)

PRINCIPAL TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2024
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 2024 2023 2024 2023 Interest rate risks (1) $ 659 $ 782 $ 1,744 $ 2,447 Foreign exchange risks (2) 1,505 1,464 4,313 4,598 Equity risks (3)(4) 663 308 1,964 1,147 Commodity and other risks (5) 383 475 1,007 1,443 Credit products and risks (6) 9 (21) 339 (160) Total $ 3,219 $ 3,008 $ 9,367 $ 9,475 (1) Includes revenues from government securities, 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. (2) Includes revenues from foreign exchange spot, forward, option and swap contracts, as well as foreign currency translation (FX translation) gains and losses. (3) Includes revenues from common, preferred and convertible preferred stock, convertible corporate debt, equity-linked notes and exchange-traded and OTC equity options and warrants. (4) The nine months ended September 30, 2024 include an approximate $400 million episodic gain related to the Visa B exchange completed in the second quarter of 2024. (5) Primarily includes revenues from crude oil, refined oil products, natural gas and other commodities trades. (6) Includes revenues from corporate debt, secondary trading loans, mortgage securities, single name and index credit default swaps, and structured credit products.

RETIREMENT BENEFITS (Tables)

RETIREMENT BENEFITS (Tables)	9 Months Ended
	Sep. 30, 2024
Retirement Benefits [Abstract]
Components of net (benefit) expense	The following tables summarize the components of net expense (benefit) recognized in the Consolidated Statement of Income for the Company’s pension and postretirement benefit plans for Significant Plans and All Other Plans. Service cost is reported in Compensation and benefits expenses and all other components of the net periodic benefit cost are reported in Other operating expenses in the Consolidated Statement of Income. 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 2024 2023 2024 2023 2024 2023 2024 2023 Service cost $ — $ — $ 28 $ 29 $ — $ — $ — $ — Interest cost on benefit obligation 119 124 105 105 4 4 25 27 Expected return on assets (150) (160) (80) (84) (3) (3) (19) (20) Amortization of unrecognized: Prior service (benefit) — — (1) (1) (2) (2) (1) (2) Net actuarial loss (gain) 43 39 18 20 (2) (3) 3 (4) Settlement loss (1) — — 4 5 — — — — Total net expense (benefit) $ 12 $ 3 $ 74 $ 74 $ (3) $ (4) $ 8 $ 1 (1) Settlement loss relates to 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 2024 2023 2024 2023 2024 2023 2024 2023 Service cost $ — $ — $ 87 $ 87 $ — $ — $ 1 $ 1 Interest cost on benefit obligation 355 374 323 305 12 13 82 79 Expected return on assets (453) (481) (249) (247) (8) (10) (61) (59) Amortization of unrecognized: Prior service cost (benefit) 1 1 (3) (4) (7) (7) (5) (6) Net actuarial loss (gain) 134 118 61 54 (7) (8) 8 (14) Curtailment (gain) (1) — — — (8) — — — — Settlement loss (1) — — 6 9 — — — — Total net expense (benefit) $ 37 $ 12 $ 225 $ 196 $ (10) $ (12) $ 25 $ 1 (1) Curtailment and settlement relate to divestiture activities. The following table summarizes the 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 September 30, In millions of dollars 2024 2023 2024 2023 Service-related expense Amortization of unrecognized: Net actuarial loss $ 1 $ 1 $ 2 $ 2 Total service-related expense $ 1 $ 1 $ 2 $ 2 Non-service-related expense 5 5 18 10 Total net expense $ 6 $ 6 $ 20 $ 12
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 table summarizes the funded status and amounts recognized on the Consolidated Balance Sheet for the Company’s Significant pension and postretirement benefit plans: Nine Months Ended September 30, 2024 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 $ 9,640 $ 7,030 $ 343 $ 1,208 Plans measured annually (18) (1,663) — (219) Projected benefit obligation at beginning of year—Significant Plans $ 9,622 $ 5,367 $ 343 $ 989 First-quarter activity (244) (76) (12) (3) Second-quarter activity (231) (376) (11) (116) Projected benefit obligation at June 30, 2024—Significant Plans $ 9,147 $ 4,915 $ 320 $ 870 Service cost — 11 — — Interest cost on benefit obligation 120 86 4 22 Actuarial loss 403 33 10 14 Benefits paid, net of participants’ contributions (224) (84) (9) (22) Foreign exchange impact — (90) — (62) Projected benefit obligation at period end—Significant Plans $ 9,446 $ 4,871 $ 325 $ 822 Change in plan assets Plan assets at fair value at beginning of year $ 10,210 $ 6,426 $ 231 $ 970 Plans measured annually — (1,198) — (9) Plan assets at fair value at beginning of year—Significant Plans $ 10,210 $ 5,228 $ 231 $ 961 First-quarter activity (201) (112) — (8) Second-quarter activity (203) (275) (14) (88) Plan assets at fair value at June 30, 2024—Significant Plans $ 9,806 $ 4,841 $ 217 $ 865 Actual return on plan assets 474 160 9 63 Company contributions, net of reimbursements 14 5 (2) — Benefits paid, net of participants’ contributions (224) (84) (9) (22) Foreign exchange impact — (16) — (63) Plan assets at fair value at period end—Significant Plans $ 10,070 $ 4,906 $ 215 $ 843 Qualified plans (1) $ 1,126 $ 35 $ (110) $ 21 Nonqualified plans (2) (502) — — — Funded status of the plans at period end—Significant Plans $ 624 $ 35 $ (110) $ 21 Net amount recognized at period end Benefit asset $ 1,126 $ 797 $ — $ 21 Benefit liability (502) (762) (110) — Net amount recognized on the balance sheet—Significant Plans $ 624 $ 35 $ (110) $ 21 Amounts recognized in AOCI at period end (3) Prior service (expense) benefit $ — $ (8) $ 66 $ 24 Net actuarial (loss) gain (6,287) (1,366) 105 (221) Net amount recognized in AOCI (pretax)—Significant Plans $ (6,287) $ (1,374) $ 171 $ (197) Accumulated benefit obligation at period end—Significant Plans $ 9,423 $ 4,662 $ 325 $ 822 (1) The U.S. qualified pension plan is fully funded under Employee Retirement Income Security Act of 1974, as amended, funding rules as of January 1, 2024 and no minimum required funding is expected for 2024. (2) The nonqualified plans of the Company are unfunded. (3) The framework for the Company’s pension oversight process includes monitoring of potential settlement charges for all plans. Settlement accounting is triggered when either the sum of all settlements (including lump-sum payments) for the year is greater than service plus interest costs or if more than 10% of the plan’s projected benefit obligation will be settled. Because some of Citi’s significant plans are frozen and have no material service cost, settlement accounting may apply in the future.
Change in accumulated other comprehensive income (loss)	The following table presents 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, 2024 Three Months Ended Nine Months Ended September 30, 2023 Beginning of period balance, net of tax (1)(2) $ (5,794) $ (6,050) $ (5,995) $ (5,755) Actuarial assumptions changes and plan experience (458) 78 818 703 Net gain (loss) due to difference between actual and expected returns 466 (10) (614) (676) Net amortization 56 181 47 135 Curtailment/settlement loss 4 8 5 1 Foreign exchange impact and other 20 148 124 (95) Change in deferred taxes, net (39) (100) (68) 4 Change, net of tax $ 49 $ 305 $ 312 $ 72 End of period balance, net of tax (1)(2) $ (5,745) $ (5,745) $ (5,683) $ (5,683) (1) See Note 19 for further discussion of net AOCI balance. (2) Includes net of tax amounts for certain profit-sharing plans outside the U.S.
Assumptions used in determining benefit obligations and net benefit expense	Certain assumptions used in determining pension and postretirement benefit obligations and net expense (benefit) for the Company’s Significant Plans are presented in the following tables: During the period Three Months Ended Sept. 30, 2024 Jun. 30, 2024 Sep. 30, 2023 Discount rate U.S. plans Qualified pension 5.50% 5.30% 5.40% Nonqualified pension 5.60 5.40 5.45 Postretirement benefit plan 5.60 5.40 5.50 Non-U.S. pension plans Range 1.25–11.40 1.35–11.00 1.80–10.40 Weighted average 8.08 7.92 7.72 Non-U.S. postretirement benefit plan 11.40 11.05 10.40 Expected return on assets U.S. plans Qualified pension 5.70 5.70 5.70 Postretirement benefit plan 5.70/3.00 5.70/3.00 5.70/3.00 Non-U.S. pension plans Range 4.30–9.60 4.20–9.60 4.50–9.90 Weighted average 6.48 6.51 6.56 Non-U.S. postretirement benefit plan 9.40 9.40 8.70 At period ended (1) Sept. 30, 2024 Jun. 30, 2024 Sep. 30, 2023 Discount rate U.S. plans Qualified pension 4.90% 5.50% 6.05% Nonqualified pension 4.95 5.60 6.10 Postretirement benefit plan 4.90 5.60 6.10 Non-U.S. pension plans Range 0.95–11.05 1.25–11.40 1.85–11.55 Weighted average 7.77 8.08 8.35 Non-U.S. postretirement benefit plan 11.20 11.40 11.55 Expected return on assets U.S. plans Qualified pension 5.70 5.70 5.70 Postretirement benefit plan 5.70/3.00 5.70/3.00 5.70/3.00 Non-U.S. pension plans Range 4.30–9.60 4.30–9.60 4.50–9.90 Weighted average 6.42 6.48 6.70 Non-U.S. postretirement benefit plan 9.40 9.40 8.70 (1) Discount rates and expected return on assets at the end of each quarter are utilized in the following quarter’s expense.
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 net expense (benefit) of a one-percentage-point change in the discount rate: Three Months Ended September 30, 2024 In millions of dollars One-percentage-point increase One-percentage-point decrease Pension U.S. plans $ 6 $ (6) Non-U.S. plans (2) 3 Postretirement Non-U.S. plans (1) 1
Schedule of company contributions	The following table summarizes the Company’s actual contributions for the nine months ended September 30, 2024 and 2023, as well as expected Company contributions for the remainder of 2024 and the actual contributions made in 2023: Pension plans Postretirement benefit plans U.S. plans (1) Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2024 2023 2024 2023 2024 2023 2024 2023 Company contributions (2) for the nine months ended September 30 $ 43 $ 43 $ 80 $ 87 $ 8 $ — $ 7 $ 7 Company net contributions made during the remainder of the year — 15 — 31 — 8 — 2 Company contributions expected to be made during the remainder of the year 16 — 21 — 2 — 3 — (1) The U.S. 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 September 30, In millions of dollars 2024 2023 2024 2023 U.S. plans $ 141 $ 138 $ 439 $ 413 Non-U.S. plans 110 114 354 342

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	9 Months Ended
	Sep. 30, 2024
Restructuring and Related Activities [Abstract]
Schedule of restructuring reserve	The following table is a rollforward of the liability related to the restructuring charges: In millions of dollars Personnel Other Total Balance at December 31, 2022 $ — $ — $ — 4Q23 restructuring charges 687 94 781 4Q23 payments and utilization — (69) (69) Foreign exchange — — — Balance at December 31, 2023 $ 687 $ 25 $ 712 Restructuring charges $ 237 $ 54 $ 291 Change in estimate (1) (66) — (66) Net restructuring charges $ 171 $ 54 $ 225 Payments and utilization $ (127) $ (46) $ (173) Foreign exchange — — — Balance at March 31, 2024 $ 731 $ 33 $ 764 Restructuring charges $ 81 $ — $ 81 Change in estimate (1)(2) (42) (3) (45) Net restructuring charges $ 39 $ (3) $ 36 Payments and utilization $ (497) $ (30) $ (527) Foreign exchange (1) — (1) Balance at June 30, 2024 $ 272 $ — $ 272 Restructuring charges $ 34 $ — $ 34 Change in estimate (1) (25) — (25) Net restructuring charges $ 9 $ — $ 9 Payments and utilization $ (169) $ — $ (169) Foreign exchange (10) — (10) Balance at September 30, 2024 $ 102 $ — $ 102 (1) Revisions primarily relate to higher-than-anticipated redeployments of displaced employees to other positions within the Company, job function releveling and employee attrition. (2) Revisions primarily relate to lower-than-anticipated costs associated with contract terminations.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2024
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 of dollars, except per share amounts 2024 2023 2024 2023 Earnings per common share Income from continuing operations before attribution of noncontrolling interests $ 3,274 $ 3,585 $ 9,945 $ 11,189 Less: Noncontrolling interests from continuing operations 35 41 117 122 Net income from continuing operations (for EPS purposes) $ 3,239 $ 3,544 $ 9,828 $ 11,067 Income (loss) from discontinued operations, net of taxes (1) 2 (2) — Citigroup’s net income $ 3,238 $ 3,546 $ 9,826 $ 11,067 Less: Preferred dividends 277 333 798 898 Net income available to common shareholders $ 2,961 $ 3,213 $ 9,028 $ 10,169 Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with rights to dividends, and other relevant items (1) , applicable to basic EPS 56 53 133 121 Net income allocated to common shareholders for basic EPS $ 2,905 $ 3,160 $ 8,895 $ 10,048 Weighted-average common shares outstanding applicable to basic EPS (in millions) 1,899.9 1,924.4 1,906.0 1,936.9 Basic earnings per share (2) Income from continuing operations $ 1.53 $ 1.64 $ 4.67 $ 5.19 Discontinued operations — — — — Net income per share—basic (4) $ 1.53 $ 1.64 $ 4.67 $ 5.19 Diluted earnings per share Net income allocated to common shareholders for basic EPS $ 2,905 $ 3,160 $ 8,895 $ 10,048 Add back: Dividends allocated to employee restricted and deferred shares with rights to dividends that are forfeitable 20 16 54 42 Net income allocated to common shareholders for diluted EPS $ 2,925 $ 3,176 $ 8,949 $ 10,090 Weighted-average common shares outstanding applicable to basic EPS (in millions) 1,899.9 1,924.4 1,906.0 1,936.9 Effect of dilutive securities (3) Other employee plans 40.4 27.3 37.1 24.6 Adjusted weighted-average common shares outstanding applicable to diluted EPS (in millions) 1,940.3 1,951.7 1,943.1 1,961.5 Diluted earnings per share (2) Income from continuing operations $ 1.51 $ 1.63 $ 4.61 $ 5.14 Discontinued operations — — — — Net income per share—diluted (4) $ 1.51 $ 1.63 $ 4.61 $ 5.14 (1) Other relevant items include issuance costs of $11 million and $5 million in the third quarter of 2024 related to the redemption of preferred stock series M and U, respectively, $8 million in the second quarter of 2024 related to the redemption of preferred stock Series D, $12 million in the first quarter of 2024 related to the remaining redemption of preferred stock Series J, and a benefit of $14 million in the second quarter of 2024 related to the reversal of the 1% excise tax on preferred stock redemptions during 2023 due to the IRS final regulations issued in June 2024. The issuance costs were reclassified from Additional paid-in capital to Retained earnings upon redemption of the preferred stock. See Note 20. The total for this line also includes dividends and undistributed earnings ($40 million combined for the third quarter of 2024) allocated to employee restricted and deferred shares with rights to dividends. (2) Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income. (3) During the three and nine months ended September 30, 2024 and 2023, there were no weighted-average options outstanding. (4) Due to rounding, income from continuing operations and discontinued operations may not sum to net income per share—diluted.

SECURITIES BORROWED, LOANED A_2

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Securities borrowed or purchased under agreements to resell	Securities borrowed and purchased under agreements to resell , at their respective carrying values, consisted of the following: In millions of dollars September 30, December 31, 2023 Securities purchased under agreements to resell $ 213,896 $ 267,319 Securities borrowed 72,036 78,408 Total, net (1) $ 285,932 $ 345,727 Allowance for credit losses on securities purchased and borrowed (2) (4) (27) Total, net of allowance $ 285,928 $ 345,700
Securities loaned or sold under agreements to repurchase	Securities loaned and sold under agreements to repurchase , at their respective carrying values, consisted of the following: In millions of dollars September 30, December 31, 2023 Securities sold under agreements to repurchase $ 263,298 $ 264,958 Securities loaned 15,079 13,149 Total, net (1) $ 278,377 $ 278,107 (1) The above tables do not include securities-for-securities lending transactions of $6.3 billion and $4.3 billion at September 30, 2024 and December 31, 2023, 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 . (2) See Note 15.
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 amounts 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 has 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, 2024 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the Consolidated Balance (2) Net (3) Securities purchased under agreements to resell $ 534,884 $ 320,988 $ 213,896 $ 203,093 $ 10,803 Securities borrowed 92,763 20,727 72,036 21,950 50,086 Total $ 627,647 $ 341,715 $ 285,932 $ 225,043 $ 60,889 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the (2) Net amounts (3) Securities sold under agreements to repurchase $ 584,286 $ 320,988 $ 263,298 $ 212,930 $ 50,368 Securities loaned 35,806 20,727 15,079 11,493 3,586 Total $ 620,092 $ 341,715 $ 278,377 $ 224,423 $ 53,954 As of December 31, 2023 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the (2) Net (3) Securities purchased under agreements to resell $ 515,533 $ 248,214 $ 267,319 $ 244,783 $ 22,536 Securities borrowed 97,881 19,473 78,408 25,433 52,975 Total $ 613,414 $ 267,687 $ 345,727 $ 270,216 $ 75,511 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the (2) Net (3) Securities sold under agreements to repurchase $ 513,172 $ 248,214 $ 264,958 $ 181,794 $ 83,164 Securities loaned 32,622 19,473 13,149 2,441 10,708 Total $ 545,794 $ 267,687 $ 278,107 $ 184,235 $ 93,872 (1) Includes financial instruments subject to enforceable master netting agreements that are permitted to be offset under ASC 210-20-45. (2) 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. (3) 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 amounts 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 has 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, 2024 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the Consolidated Balance (2) Net (3) Securities purchased under agreements to resell $ 534,884 $ 320,988 $ 213,896 $ 203,093 $ 10,803 Securities borrowed 92,763 20,727 72,036 21,950 50,086 Total $ 627,647 $ 341,715 $ 285,932 $ 225,043 $ 60,889 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the (2) Net amounts (3) Securities sold under agreements to repurchase $ 584,286 $ 320,988 $ 263,298 $ 212,930 $ 50,368 Securities loaned 35,806 20,727 15,079 11,493 3,586 Total $ 620,092 $ 341,715 $ 278,377 $ 224,423 $ 53,954 As of December 31, 2023 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the (2) Net (3) Securities purchased under agreements to resell $ 515,533 $ 248,214 $ 267,319 $ 244,783 $ 22,536 Securities borrowed 97,881 19,473 78,408 25,433 52,975 Total $ 613,414 $ 267,687 $ 345,727 $ 270,216 $ 75,511 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts not offset on the (2) Net (3) Securities sold under agreements to repurchase $ 513,172 $ 248,214 $ 264,958 $ 181,794 $ 83,164 Securities loaned 32,622 19,473 13,149 2,441 10,708 Total $ 545,794 $ 267,687 $ 278,107 $ 184,235 $ 93,872 (1) Includes financial instruments subject to enforceable master netting agreements that are permitted to be offset under ASC 210-20-45. (2) 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. (3) 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 amounts of liabilities associated with repurchase agreements and securities lending agreements by remaining contractual maturity: As of September 30, 2024 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 $ 324,208 $ 154,200 $ 47,348 $ 58,530 $ 584,286 Securities loaned 27,057 142 513 8,094 35,806 Total $ 351,265 $ 154,342 $ 47,861 $ 66,624 $ 620,092 As of December 31, 2023 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 $ 289,907 $ 134,870 $ 35,639 $ 52,756 $ 513,172 Securities loaned 24,997 — 1,270 6,355 32,622 Total $ 314,904 $ 134,870 $ 36,909 $ 59,111 $ 545,794 The following tables present the gross amounts of liabilities associated with repurchase agreements and securities lending agreements by class of underlying collateral: As of September 30, 2024 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 272,578 $ 64 $ 272,642 State and municipal securities 166 13 179 Foreign government securities 167,853 546 168,399 Corporate bonds 17,635 231 17,866 Equity securities 19,266 34,652 53,918 Mortgage-backed securities 98,421 — 98,421 Asset-backed securities 2,430 — 2,430 Other 5,937 300 6,237 Total $ 584,286 $ 35,806 $ 620,092 As of December 31, 2023 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 223,343 $ 461 $ 223,804 State and municipal securities 447 2 449 Foreign government securities 174,661 118 174,779 Corporate bonds 12,403 195 12,598 Equity securities 5,853 31,574 37,427 Mortgage-backed securities 85,014 21 85,035 Asset-backed securities 3,032 178 3,210 Other 8,419 73 8,492 Total $ 513,172 $ 32,622 $ 545,794

BROKERAGE RECEIVABLES AND BRO_2

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Tables)	9 Months Ended
	Sep. 30, 2024
Broker-Dealer [Abstract]
Brokerage receivables and brokerage payables	Brokerage receivables and Brokerage payables consisted of the following: In millions of dollars September 30, December 31, 2023 Receivables from customers $ 19,657 $ 15,986 Receivables from brokers, dealers and clearing organizations 43,996 37,929 Total brokerage receivables (1) $ 63,653 $ 53,915 Payables to customers $ 57,731 $ 49,206 Payables to brokers, dealers and clearing organizations 23,455 14,333 Total brokerage payables (1) $ 81,186 $ 63,539

INVESTMENTS (Tables)

INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2023 Debt securities available-for-sale (AFS) $ 234,444 $ 256,936 Debt securities held-to-maturity (HTM) (1) 248,274 254,247 Marketable equity securities carried at fair value (2) 207 258 Non-marketable equity securities carried at fair value (2)(5) 648 508 Non-marketable equity securities measured using the measurement alternative (3) 1,762 1,639 Non-marketable equity securities carried at cost (4) 5,336 5,497 Total investments (6) $ 490,671 $ 519,085 (1) Carried at adjusted amortized cost basis, net of any ACL. (2) Unrealized gains and losses are recognized in earnings. (3) Impairment losses and adjustments to the carrying value as a result of observable price changes are recognized in earnings. See “Non-Marketable Equity Securities Not Carried at Fair Value” below. (4) Represents shares issued by the Federal Reserve Bank, Federal Home Loan Banks and certain exchanges of which Citigroup is a member. (5) Includes $25 million and $25 million of investments in funds for which the fair values are estimated using the net asset value of the Company’s ownership interest in the funds at September 30, 2024 and December 31, 2023, respectively. (6) Not included in the balances above is approximately $2 billion of accrued interest receivable at September 30, 2024 and December 31, 2023, which is included in Other assets on the Consolidated Balance Sheet. The Company does not recognize an allowance for credit losses on accrued interest receivable for AFS and HTM debt securities, consistent with its non-accrual policy, which results in timely write-off of accrued interest. The Company did not reverse through interest income any accrued interest receivables for the quarters ended September 30, 2024 and 2023.
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 2024 2023 2024 2023 Taxable interest $ 4,513 $ 4,547 $ 13,841 $ 12,831 Interest exempt from U.S. federal income tax 78 83 239 252 Dividend income 92 89 273 231 Total interest and dividend income on investments $ 4,683 $ 4,719 $ 14,353 $ 13,314
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 exclude impairment losses: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Gross realized investment gains $ 108 $ 83 $ 394 $ 262 Gross realized investment losses (36) (53) (184) (111) Net realized gains on sales of investments $ 72 $ 30 $ 210 $ 151
Amortized cost and fair value of AFS debt securities	The amortized cost and fair value of AFS debt securities were as follows: September 30, 2024 December 31, 2023 In millions of dollars Amortized Gross Gross Allowance for credit losses Fair Amortized Gross Gross Allowance for credit losses Fair Debt securities AFS Mortgage-backed securities (1) U.S. government-sponsored agency guaranteed (2)(3) $ 32,244 $ 211 $ 578 $ — $ 31,877 $ 30,279 $ 170 $ 734 $ — $ 29,715 Residential 628 — 3 — 625 426 — 3 — 423 Commercial 1 — — — 1 1 — — — 1 Total mortgage-backed securities $ 32,873 $ 211 $ 581 $ — $ 32,503 $ 30,706 $ 170 $ 737 $ — $ 30,139 U.S. Treasury and federal agency securities U.S. Treasury $ 60,069 $ 60 $ 585 $ — $ 59,544 $ 81,684 $ 59 $ 1,382 $ — $ 80,361 Total U.S. Treasury and federal agency securities $ 60,069 $ 60 $ 585 $ — $ 59,544 $ 81,684 $ 59 $ 1,382 $ — $ 80,361 State and municipal $ 1,956 $ 9 $ 78 $ — $ 1,887 $ 2,204 $ 18 $ 91 $ — $ 2,131 Foreign government 129,843 629 832 — 129,640 132,045 528 1,375 — 131,198 Corporate 5,789 32 131 8 5,682 5,610 18 208 8 5,412 Asset-backed securities (1) 823 15 — — 838 921 17 — — 938 Other debt securities 4,350 2 2 — 4,350 6,754 4 1 — 6,757 Total debt securities AFS $ 235,703 $ 958 $ 2,209 $ 8 $ 234,444 $ 259,924 $ 814 $ 3,794 $ 8 $ 256,936 (1) The Company invests in mortgage- and asset-backed securities, which are typically issued by VIEs through securitization transactions. 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. See Note 21 for mortgage- and asset-backed securitizations in which the Company has other involvement. (2) In January 2023, Citi adopted ASU 2022-01. Upon adoption, Citi transferred $3.3 billion of mortgage-backed securities from HTM classification to AFS classification as allowed under the ASU. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer . See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. (3) Amortized cost includes unallocated portfolio layer cumulative basis adjustments of $0.3 billion as of September 30, 2024. Gross unrealized gains and gross unrealized (losses) on mortgage-backed securities excluding the effect of unallocated portfolio layer hedges cumulative basis adjustments were $0.4 billion and $(0.5) billion, respectively, as of September 30, 2024.
Fair value of securities in unrealized loss position	The following table presents the fair value of AFS debt securities that have been in an unrealized loss position: Less than 12 months 12 months or longer Total In millions of dollars Fair Gross Fair Gross Fair Gross September 30, 2024 Debt securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 11,165 $ 82 $ 9,121 $ 496 $ 20,286 $ 578 Residential 373 1 242 2 615 3 Total mortgage-backed securities $ 11,538 $ 83 $ 9,363 $ 498 $ 20,901 $ 581 U.S. Treasury and federal agency securities U.S. Treasury $ 11,006 $ 66 $ 34,798 $ 519 $ 45,804 $ 585 Total U.S. Treasury and federal agency securities $ 11,006 $ 66 $ 34,798 $ 519 $ 45,804 $ 585 State and municipal $ 692 $ 41 $ 561 $ 37 $ 1,253 $ 78 Foreign government 21,201 230 21,560 602 42,761 832 Corporate 1,965 50 1,599 81 3,564 131 Asset-backed securities 2 — — — 2 — Other debt securities 1,204 1 561 1 1,765 2 Total debt securities AFS $ 47,608 $ 471 $ 68,442 $ 1,738 $ 116,050 $ 2,209 December 31, 2023 Debt securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 8,602 $ 86 $ 9,734 $ 648 $ 18,336 $ 734 Residential 352 1 34 2 386 3 Total mortgage-backed securities $ 8,954 $ 87 $ 9,768 $ 650 $ 18,722 $ 737 U.S. Treasury and federal agency securities U.S. Treasury $ 11,851 $ 113 $ 57,669 $ 1,269 $ 69,520 $ 1,382 Total U.S. Treasury and federal agency securities $ 11,851 $ 113 $ 57,669 $ 1,269 $ 69,520 $ 1,382 State and municipal $ 906 $ 17 $ 324 $ 74 $ 1,230 $ 91 Foreign government 42,250 540 29,176 835 71,426 1,375 Corporate 2,319 103 1,619 105 3,938 208 Asset-backed securities 154 — 16 — 170 — Other debt securities 1,864 1 228 — 2,092 1 Total debt securities AFS $ 68,298 $ 861 $ 98,800 $ 2,933 $ 167,098 $ 3,794
Amortized cost and fair value of debt securities by contractual maturity dates	The following table presents the amortized cost and fair value of AFS debt securities by contractual maturity dates: September 30, 2024 In millions of dollars Amortized cost Fair value Mortgage-backed securities (1) Due within 1 year $ 19 $ 19 After 1 but within 5 years 871 863 After 5 but within 10 years 567 554 After 10 years 31,117 31,067 Total (2) $ 32,574 $ 32,503 U.S. Treasury and federal agency securities Due within 1 year $ 37,761 $ 37,448 After 1 but within 5 years 22,105 21,914 After 5 but within 10 years 203 182 After 10 years — — Total $ 60,069 $ 59,544 State and municipal Due within 1 year $ 12 $ 12 After 1 but within 5 years 132 127 After 5 but within 10 years 478 467 After 10 years 1,334 1,281 Total $ 1,956 $ 1,887 Foreign government Due within 1 year $ 56,098 $ 56,077 After 1 but within 5 years 68,476 68,368 After 5 but within 10 years 4,676 4,662 After 10 years 593 533 Total $ 129,843 $ 129,640 All other (3) Due within 1 year $ 5,602 $ 5,593 After 1 but within 5 years 4,465 4,402 After 5 but within 10 years 843 846 After 10 years 52 29 Total $ 10,962 $ 10,870 Total debt securities AFS (2) $ 235,404 $ 234,444 (1) Includes mortgage-backed securities of U.S. government-sponsored agencies. The Company invests in mortgage- and asset-backed securities, which are typically issued by VIEs through securitization transactions. See Note 21 for additional information about mortgage- and asset-backed securitizations in which the Company has other involvement. (2) Amortized cost excludes unallocated portfolio layer cumulative basis adjustments of $0.3 billion as of September 30, 2024. (3) Includes corporate, asset-backed and other debt securities. The following table presents the carrying value and fair value of HTM debt securities by contractual maturity dates: September 30, 2024 In millions of dollars Amortized cost (1) Fair value Mortgage-backed securities Due within 1 year $ 13 $ 13 After 1 but within 5 years 1,231 1,190 After 5 but within 10 years 785 750 After 10 years 73,567 66,435 Total $ 75,596 $ 68,388 U.S. Treasury securities Due within 1 year $ 38,577 $ 38,023 After 1 but within 5 years 92,773 86,956 After 5 but within 10 years — — After 10 years — — Total $ 131,350 $ 124,979 State and municipal Due within 1 year $ 33 $ 33 After 1 but within 5 years 159 161 After 5 but within 10 years 1,724 1,666 After 10 years 7,042 6,708 Total $ 8,958 $ 8,568 Foreign government Due within 1 year $ 811 $ 814 After 1 but within 5 years 695 696 After 5 but within 10 years — — After 10 years — — Total $ 1,506 $ 1,510 All other (2) Due within 1 year $ — $ — After 1 but within 5 years — — After 5 but within 10 years 10,779 10,788 After 10 years 20,085 20,077 Total $ 30,864 $ 30,865 Total debt securities HTM $ 248,274 $ 234,310 (1) Amortized cost is reported net of ACL of $141 million at September 30, 2024. (2) Includes corporate and asset-backed 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, net (1) Gross Gross Fair September 30, 2024 Debt securities HTM Mortgage-backed securities (2) U.S. government-sponsored agency guaranteed (3) $ 74,315 $ 9 $ 7,113 $ 67,211 Non-U.S. residential 139 1 — 140 Commercial 1,142 5 110 1,037 Total mortgage-backed securities $ 75,596 $ 15 $ 7,223 $ 68,388 U.S. Treasury securities $ 131,350 $ — $ 6,371 $ 124,979 State and municipal 8,958 67 457 8,568 Foreign government 1,506 11 7 1,510 Asset-backed securities (2) 30,864 53 52 30,865 Total debt securities HTM, net $ 248,274 $ 146 $ 14,110 $ 234,310 December 31, 2023 Debt securities HTM Mortgage-backed securities (2) U.S. government-sponsored agency guaranteed $ 79,689 $ 7 $ 8,603 $ 71,093 Non-U.S. residential 198 — — 198 Commercial 1,146 2 156 992 Total mortgage-backed securities $ 81,033 $ 9 $ 8,759 $ 72,283 U.S. Treasury securities $ 131,776 $ — $ 9,908 $ 121,868 State and municipal 9,182 73 477 8,778 Foreign government 2,210 — 58 2,152 Asset-backed securities (2) 30,046 9 135 29,920 Total debt securities HTM, net $ 254,247 $ 91 $ 19,337 $ 235,001 (1) Amortized cost is reported net of ACL of $141 million and $95 million at September 30, 2024 and December 31, 2023, respectively. (2) The Company invests in mortgage- 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. See Note 21 for mortgage- and asset-backed securitizations in which the Company has other involvement. (3) In January 2023, Citi adopted ASU 2022-01. Upon adoption, Citi transferred $3.3 billion (amortized cost) of mortgage-backed securities from HTM classification to AFS classification as allowed under the ASU. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer . See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K.
Total other-than-temporary impairments recognized	The following table presents total impairment on AFS investments recognized in earnings: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Impairment losses recognized in earnings for debt securities that the Company intends to sell, would more-likely-than-not be required to sell or will be subject to an issuer call deemed probable of exercise $ 13 $ 43 $ 36 $ 137
Carrying value of non-marketable equity securities measured using the measurement alternative	Below is the carrying value of non-marketable equity securities measured using the measurement alternative at September 30, 2024 and December 31, 2023 : In millions of dollars September 30, 2024 December 31, 2023 Measurement alternative: Carrying value $ 1,762 $ 1,639 Below are amounts recognized in earnings and life-to-date amounts for non-marketable equity securities measured using the measurement alternative: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Measurement alternative (1) : Impairment losses $ 32 $ 27 $ 56 $ 90 Downward changes for observable prices 1 4 2 24 Upward changes for observable prices 25 17 77 49 (1) See Note 23 for additional information on these nonrecurring fair value measurements. Life-to-date amounts on securities still held In millions of dollars September 30, 2024 Measurement alternative: Impairment losses $ 385 Downward changes for observable prices 36 Upward changes for observable prices 1,027

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Sep. 30, 2024
Corporate loans
Financing Receivable, Credit Quality Indicator [Line Items]
Schedule of corporate loans by type	The following table presents information by corporate loan type: In millions of dollars September 30, December 31, In North America offices (1) Commercial and industrial $ 58,403 $ 61,008 Financial institutions 38,796 39,393 Mortgage and real estate (2) 18,353 17,813 Installment and other 23,147 23,335 Lease financing 233 227 Total $ 138,932 $ 141,776 In offices outside North America (1) Commercial and industrial $ 98,024 $ 93,402 Financial institutions 25,879 26,143 Mortgage and real estate (2) 7,900 7,197 Installment and other 25,693 27,907 Lease financing 41 48 Governments and official institutions 3,237 3,599 Total $ 160,774 $ 158,296 Corporate loans, net of unearned income, excluding portfolio layer hedges cumulative basis adjustments (3)(4)(5) $ 299,706 $ 300,072 Unallocated portfolio layer hedges cumulative basis adjustments (6) $ 65 $ 93 Corporate loans, net of unearned income (3)(4)(5) $ 299,771 $ 300,165 (1) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. The classification between offices in North America and outside North America is based on the domicile of the booking unit. The difference between the domicile of the booking unit and the domicile of the managing unit is not material. (2) Loans secured primarily by real estate. (3) Corporate loans are net of unearned income of ($912) million and ($917) million at September 30, 2024 and December 31, 2023, respectively. Unearned income on corporate loans primarily represents loan origination fees, net of certain direct origination costs, that are deferred and recognized as Interest income over the lives of the related loans. (4) Not included in the balances above is approximately $2 billion of accrued interest receivable at September 30, 2024 and December 31, 2023, which is included in Other assets on the Consolidated Balance Sheet. (5) Accrued interest receivable considered to be uncollectible is reversed through interest income. Amounts reversed were not material for the three and nine months ended September 30, 2024 and 2023. (6) Represents fair value hedge basis adjustments related to portfolio layer method hedges of mortgage and real estate loans, which are not allocated to individual loans in the portfolio. See Note 22.
Schedule of loan delinquency and non-accrual details	Corporate Loan Delinquencies and Non-Accrual Details at September 30, 2024 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 177 $ 79 $ 256 $ 353 $ 153,502 $ 154,111 Financial institutions 10 — 10 27 64,351 64,388 Mortgage and real estate 39 1 40 476 25,736 26,252 Lease financing — — — — 274 274 Other 53 10 63 88 46,726 46,877 Loans at fair value N/A N/A N/A N/A N/A 7,804 Total (5) $ 279 $ 90 $ 369 $ 944 $ 290,589 $ 299,706 Corporate Loan Delinquencies and Non-Accrual Details at December 31, 2023 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 308 $ 118 $ 426 $ 717 $ 150,308 $ 151,451 Financial institutions 9 7 16 51 64,993 65,060 Mortgage and real estate 66 3 69 868 24,001 24,938 Lease financing — — — — 275 275 Other 66 17 83 246 50,738 51,067 Loans at fair value N/A N/A N/A N/A N/A 7,281 Total (5) $ 449 $ 145 $ 594 $ 1,882 $ 290,315 $ 300,072 (1) Corporate loans that are 90 days or more 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 or more past due or those loans for which Citi believes, based on actual experience and a forward-looking assessment of the collectibility of the loan in full, that the payment of interest and/or principal is doubtful. (3) Loans less than 30 days past due are presented as current. (4) The Total loans column includes loans at fair value, which are not included in the various delinquency columns and, therefore, the tables’ total rows will not cross-foot. (5) Excludes $65 million and $93 million of unallocated portfolio layer cumulative basis adjustments at September 30, 2024 and December 31, 2023, respectively. N/A Not applicable
Schedule of loans credit quality indicators	Corporate Loan Credit Quality Indicators Recorded investment in loans (1) Term loans by year of origination Revolving line of credit arrangements (2) September 30, 2024 In millions of dollars 2024 2023 2022 2021 2020 Prior Investment grade (3) Commercial and industrial (4) $ 38,306 $ 11,198 $ 5,627 $ 3,187 $ 1,636 $ 6,447 $ 34,525 $ 100,926 Financial institutions (4) 9,203 3,136 1,371 795 282 1,736 40,053 56,576 Mortgage and real estate 3,687 4,177 3,826 3,030 2,075 1,824 235 18,854 Other (5) 3,878 3,074 3,907 821 737 5,183 25,852 43,452 Total investment grade $ 55,074 $ 21,585 $ 14,731 $ 7,833 $ 4,730 $ 15,190 $ 100,665 $ 219,808 Non-investment grade (3) Accrual Commercial and industrial (4) $ 19,506 $ 5,242 $ 3,929 $ 1,939 $ 284 $ 2,656 $ 19,275 $ 52,831 Financial institutions (4) 3,331 679 437 456 1 323 2,557 7,784 Mortgage and real estate 473 877 1,670 1,384 726 1,322 471 6,923 Other (5) 642 540 374 274 220 251 1,311 3,612 Non-accrual Commercial and industrial (4) 32 40 43 28 15 39 156 353 Financial institutions 3 — — — — — 24 27 Mortgage and real estate 1 3 156 7 29 244 36 476 Other (5) 6 8 — 35 — 14 25 88 Total non-investment grade $ 23,994 $ 7,389 $ 6,609 $ 4,123 $ 1,275 $ 4,849 $ 23,855 $ 72,094 Loans at fair value (6) $ 7,804 Corporate loans, net of unearned income (7) $ 79,068 $ 28,974 $ 21,340 $ 11,956 $ 6,005 $ 20,039 $ 124,520 $ 299,706 Recorded investment in loans (1) Term loans by year of origination Revolving line of credit arrangements (2) December 31, 2023 In millions of dollars 2023 2022 2021 2020 2019 Prior Investment grade (3) Commercial and industrial (4) $ 47,811 $ 7,738 $ 3,641 $ 2,279 $ 2,604 $ 6,907 $ 34,956 $ 105,936 Financial institutions (4) 11,002 2,356 2,834 424 557 1,847 36,715 55,735 Mortgage and real estate 3,628 4,433 3,595 2,544 1,238 1,582 66 17,086 Other (5) 4,653 5,781 1,072 1,029 812 5,302 29,335 47,984 Total investment grade $ 67,094 $ 20,308 $ 11,142 $ 6,276 $ 5,211 $ 15,638 $ 101,072 $ 226,741 Non-investment grade (3) Accrual Commercial and industrial (4) $ 17,570 $ 4,785 $ 1,914 $ 1,359 $ 732 $ 2,526 $ 15,912 $ 44,798 Financial institutions (4) 4,207 748 1,084 56 194 260 2,725 9,274 Mortgage and real estate 1,034 1,234 1,378 947 755 1,016 620 6,984 Other (5) 653 434 248 158 211 155 1,253 3,112 Non-accrual Commercial and industrial 53 46 84 35 45 93 361 717 Financial institutions (4) — — — — — — 51 51 Mortgage and real estate 118 233 8 38 110 308 53 868 Other (5) 8 — 41 — 55 12 130 246 Total non-investment grade $ 23,643 $ 7,480 $ 4,757 $ 2,593 $ 2,102 $ 4,370 $ 21,105 $ 66,050 Loans at fair value (6) $ 7,281 Corporate loans, net of unearned income $ 90,737 $ 27,788 $ 15,899 $ 8,869 $ 7,313 $ 20,008 $ 122,177 $ 300,072 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount, less any direct write-downs. (2) There were no significant revolving line of credit arrangements that converted to term loans during the period. (3) Held-for-investment loans are accounted for on an amortized cost basis. (4) Includes certain short-term loans with less than one year in tenor. (5) Other includes installment and other, lease financing and loans to government and official institutions. (6) Loans at fair value include loans to commercial and industrial, financial institutions, mortgage and real estate and other. (7) Excludes $65 million and $93 million of unallocated portfolio layer hedges cumulative basis adjustments at September 30, 2024 and December 31, 2023, respectively. The table below details gross credit losses recognized during the nine months ended September 30, 2024, by year of loan origination: For the Nine Months Ended September 30, 2024 In millions of dollars 2024 2023 2022 2021 2020 Prior Revolving line of credit arrangement Total Commercial and industrial $ 10 $ 2 $ 3 $ 9 $ 4 $ 15 $ 167 $ 210 Financial institutions — — — — — 1 9 10 Mortgage and real estate 1 37 11 — — 84 22 155 Other (1) — — — — — 16 29 45 Total $ 11 $ 39 $ 14 $ 9 $ 4 $ 116 $ 227 $ 420 The table below details gross credit losses recognized during the nine months ended September 30, 2023, by year of loan origination: For the Nine Months Ended September 30, 2023 In millions of dollars 2023 2022 2021 2020 2019 Prior Revolving Total Commercial and industrial $ 9 $ 19 $ 1 $ 1 $ — $ 2 $ 73 $ 105 Financial institutions — — — — — — 38 38 Mortgage and real estate — — — 1 — 2 1 4 Other (1) — — — — — — 50 50 Total $ 9 $ 19 $ 1 $ 2 $ — $ 4 $ 162 $ 197 (1) Other includes installment and other, lease financing and loans to government and official institutions.
Schedule of impaired loans	Non-Accrual Corporate Loans September 30, 2024 December 31, 2023 In millions of dollars Recorded investment (1)(2) Related specific Recorded investment (1)(2) Related specific Non-accrual corporate loans with specific allowances Commercial and industrial $ 196 $ 93 $ 507 $ 168 Financial institutions 24 5 48 15 Mortgage and real estate 189 23 697 128 Other 58 19 185 51 Total non-accrual corporate loans with specific allowances $ 467 $ 140 $ 1,437 $ 362 Non-accrual corporate loans without specific allowances Commercial and industrial $ 157 N/A $ 210 N/A Financial institutions 4 N/A 3 N/A Mortgage and real estate 286 N/A 171 N/A Lease financing — N/A — N/A Other 30 N/A 61 N/A Total non-accrual corporate loans without specific allowances $ 477 N/A $ 445 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) Interest income recognized for the three and nine months ended September 30, 2024 was $28 million and $58 million, and for the three and nine months ended September 30, 2023 was $6 million and $31 million, respectively. N/A Not applicable
Schedule of modifications and troubled debt restructurings	The following tables detail corporate loan modifications granted during the three and nine months ended September 30, 2024 and September 30, 2023 to borrowers experiencing financial difficulty by type of modification granted and the financial effect of those modifications. Citi defines a corporate loan modification to a borrower experiencing financial difficulty as a modification of a loan classified as substandard or worse at the time of modification. For the Three and Nine Months Ended September 30, 2024 In millions of dollars, except for weighted-average Total modifications balance at September 30, 2024 (1)(2)(3) Term Combination: Term extension and payment delay (4) Weighted-average term extension Three Months Ended September 30, 2024 Commercial and industrial $ 4 $ 4 $ — 6 Financial institutions — — — — Mortgage and real estate 49 49 — 6 Other (5) — — — — Total $ 53 $ 53 $ — Nine Months Ended September 30, 2024 Commercial and industrial $ 107 $ 107 $ — 11 Financial institutions — — — — Mortgage and real estate 130 130 — 7 Other (5) — — — — Total $ 237 $ 237 $ — For the Three and Nine Months Ended September 30, 2023 In millions of dollars, except for weighted-average Total modifications balance at September 30, 2023 (1)(2)(3) Term Combination: Term extension and payment delay (4) Weighted-average term extension Three Months Ended September 30, 2023 Commercial and industrial $ 25 $ 25 $ — 22 Financial institutions — — — — Mortgage and real estate 35 35 — 55 Other (5) — — — — Total $ 60 $ 60 $ — Nine Months Ended September 30, 2023 Commercial and industrial $ 93 $ 70 $ 23 28 Financial institutions — — — — Mortgage and real estate 85 84 1 37 Other (5) — — — — Total $ 178 $ 154 $ 24 (1) The above table reflects activity for loans outstanding as of the end of the reporting period. The balances are not significant as a percentage of the total carrying values of loans by class of receivable as of September 30, 2024 and September 30, 2023. (2) Commitments to lend to borrowers experiencing financial difficulty that were granted modifications totaled $924 million and $1 billion as of September 30, 2024 and September 30, 2023, respectively. (3) The allowance for corporate loans, including modified loans, is based on the borrower’s overall financial performance. Charge-offs for amounts deemed uncollectible may be recorded at the time of the modification or may have already been recorded in prior periods such that no charge-off is required at the time of modification. (4) Payment delays either for principal or interest payments had an immaterial financial impact. (5) Other includes installment and other, lease financing and loans to government and official institutions. The following tables present the delinquencies of modified corporate loans to borrowers experiencing financial difficulty. It includes loans that were modified during the 12 months ended September 30, 2024 and December 31, 2023: As of September 30, 2024 (1) In millions of dollars Total Current 30–89 days past due 90+ days Commercial and industrial $ 107 $ 107 $ — $ — Financial institutions — — — — Mortgage and real estate 130 130 — — Other (2) — — — — Total $ 237 $ 237 $ — $ — As of December 31, 2023 (1) In millions of dollars Total Current 30–89 days 90+ days Commercial and industrial $ 198 $ 198 $ — $ — Financial institutions — — — — Mortgage and real estate 144 144 — — Other (2) — — — — Total $ 342 $ 342 $ — $ — (1) Corporate loans are generally not modified as a result of their delinquency status; rather, they are modified because of events that have impacted the overall financial performance of the borrower. Corporate loans, if past due, are re-aged to current status upon modification. (2) Other includes installment and other, lease financing and loans to government and official institutions.
Consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Schedule of loan delinquency and non-accrual details	The following tables provide Citi’s consumer loans by type: Consumer Loans, Delinquencies and Non-Accrual Status at September 30, 2024 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 Non-accrual loans for which there is no ACLL Non-accrual loans for which there is an ACLL Total 90 days In North America offices (5) Residential first mortgages (6) $ 113,186 $ 395 $ 314 $ 231 $ 114,126 $ 110 $ 389 $ 499 $ 120 Home equity loans (7)(8) 3,137 28 77 — 3,242 25 133 158 — Credit cards 158,833 2,356 2,510 — 163,699 — — — 2,510 Personal, small business and other (9) 33,157 97 53 1 33,308 6 52 58 3 Total $ 308,313 $ 2,876 $ 2,954 $ 232 $ 314,375 $ 141 $ 574 $ 715 $ 2,633 In offices outside North America (5) Residential mortgages (6) $ 25,603 $ 40 $ 59 $ — $ 25,702 $ — $ 197 $ 197 $ — Credit cards 12,532 194 204 — 12,930 — 204 204 69 Personal, small business and other (9) 35,333 103 38 — 35,474 — 106 106 — Total $ 73,468 $ 337 $ 301 $ — $ 74,106 $ — $ 507 $ 507 $ 69 Total excluding portfolio layer cumulative basis adjustments $ 381,781 $ 3,213 $ 3,255 $ 232 $ 388,481 $ 141 $ 1,081 $ 1,222 $ 2,702 Unallocated portfolio layer hedges cumulative basis adjustments (10) $ 670 Total Citigroup (11)(12) $ 389,151 Consumer Loans, Delinquencies and Non-Accrual Status at December 31, 2023 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 Non-accrual loans for which there is no ACLL Non-accrual loans for which there is an ACLL Total 90 days In North America offices (5) Residential first mortgages (6) $ 107,720 $ 462 $ 294 $ 235 $ 108,711 $ 105 $ 384 $ 489 $ 120 Home equity loans (7)(8) 3,471 36 85 — 3,592 48 126 174 — Credit cards 159,966 2,293 2,461 — 164,720 — — — 2,461 Personal, small business and other (9) 35,970 104 57 4 36,135 6 59 65 5 Total $ 307,127 $ 2,895 $ 2,897 $ 239 $ 313,158 $ 159 $ 569 $ 728 $ 2,586 In offices outside North America (5) Residential mortgages (6) $ 26,309 $ 48 $ 69 $ — $ 26,426 $ — $ 243 $ 243 $ — Credit cards 13,797 209 227 — 14,233 — 211 211 88 Personal, small business and other (9) 35,233 107 40 — 35,380 — 133 133 — Total $ 75,339 $ 364 $ 336 $ — $ 76,039 $ — $ 587 $ 587 $ 88 Total Citigroup (11)(12) $ 382,466 $ 3,259 $ 3,233 $ 239 $ 389,197 $ 159 $ 1,156 $ 1,315 $ 2,674 (1) Loans less than 30 days past due are presented as current. (2) Includes $302 million and $313 million at September 30, 2024 and December 31, 2023, respectively, of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored agencies. Excludes delinquencies on $26.0 billion and $18.2 billion of classifiably managed Private Bank loans in North America and outside North America, respectively, at September 30, 2024. Excludes delinquencies on $29.2 billion and $17.0 billion of classifiably managed Private Bank loans in North America and outside North America, respectively, at December 31, 2023. (4) Consists of loans that are guaranteed by U.S. government-sponsored agencies that are 30–89 days past due of $0.1 billion and $0.1 billion and 90 days or more past due of $0.1 billion and $0.1 billion at September 30, 2024 and December 31, 2023, respectively. (5) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (6) Includes approximately $0.1 billion and less than $0.1 billion of residential first mortgage loans in process of foreclosure in North America and outside North America, respectively, and $20.0 billion of residential mortgages outside North America related to Wealth at September 30, 2024. Includes approximately $0.1 billion and less than $0.1 billion of residential first mortgage loans in process of foreclosure in North America and outside North America, respectively, and $19.9 billion of residential mortgages outside North America related to Wealth at December 31, 2023. (7) Includes less than $0.1 billion and less than $0.1 billion at September 30, 2024 and December 31, 2023, respectively, of home equity loans in process of foreclosure. (8) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (9) As of September 30, 2024, Wealth in North America includes $28.3 billion of loans, of which $26.0 billion are classifiably managed with 82% rated investment grade, and Wealth outside North America includes $26.3 billion of loans, of which $18.2 billion are classifiably managed with 58% rated investment grade. As of December 31, 2023, Wealth in North America includes $31.6 billion of loans, of which $29.2 billion are classifiably managed with 92% rated investment grade, and Wealth outside North America includes $24.9 billion of loans, of which $17.0 billion are classifiably managed with 74% rated investment grade. Such loans are presented as “current” above. (10) Represents fair value hedge basis adjustments related to portfolio layer method hedges of mortgage and real estate loans, which are not allocated to individual loans in the portfolio. See Note 22. (11) Consumer loans were net of unearned income of $883 million and $802 million at September 30, 2024 and December 31, 2023, respectively. Unearned income on consumer loans primarily represents loan origination fees, net of certain direct origination costs, that are deferred and recognized as Interest income over the lives of the related loans. (12) Not included in the balances above is approximately $1 billion and $1 billion of accrued interest receivable at September 30, 2024 and December 31, 2023, respectively, which is included in Other assets on the Consolidated Balance Sheet, except for credit card loans (which include accrued interest and fees). During the three and nine months ended September 30, 2024, the Company reversed accrued interest (primarily related to credit cards) of approximately $0.4 billion and $1.2 billion, respectively. During the three and nine months ended September 30, 2023, the Company reversed accrued interest (primarily related to credit cards) of approximately $0.3 billion and $0.8 billion, respectively. These reversals of accrued interest are reflected as a reduction to Interest income in the Consolidated Statement of Income. Interest Income Recognized for Non-Accrual Consumer Loans In millions of dollars Three Months Ended Three Months Ended Nine Months Ended September 30, 2024 Nine Months Ended September 30, 2023 In North America offices (1) Residential first mortgages $ 2 $ 2 $ 7 $ 8 Home equity loans 1 2 4 5 Credit cards — — — — Personal, small business and other 1 1 1 2 Total $ 4 $ 5 $ 12 $ 15 In offices outside North America (1) Residential mortgages $ 2 $ 2 $ 7 $ 7 Credit cards — — — — Personal, small business and other — — 1 — Total $ 2 $ 2 $ 8 $ 7 Total Citigroup $ 6 $ 7 $ 20 $ 22 (1) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America.
Schedule of loans credit quality indicators	The following tables provide details on the Fair Isaac Corporation (FICO) scores for Citi’s U.S. consumer loan portfolio based on end-of-period receivables by year of origination. FICO scores are updated monthly for substantially all of the portfolio or, otherwise, on a quarterly basis for the remaining portfolio. Loans that did not have FICO scores as of the prior period have been updated with FICO scores as they become available. With respect to Citi’s consumer loan portfolio outside of the U.S. as of September 30, 2024 and December 31, 2023 ($76.2 billion and $77.5 billion, respectively), various country-specific or regional credit risk metrics and acquisition and behavior scoring models are leveraged as one of the factors to evaluate the credit quality of customers (see “Consumer Loans and Ratios Outside of North America” below). As a result, details of relevant credit quality indicators for those loans are not comparable to the below FICO score distribution for the U.S. portfolio. FICO score distribution — U.S. portfolio (1) September 30, 2024 In millions of dollars Less than 660 Greater Classifiably managed (2) FICO not available (3) Total Residential first mortgages 2024 $ 92 $ 1,729 $ 8,187 2023 198 2,564 13,613 2022 382 3,211 16,299 2021 323 2,877 14,699 2020 228 2,131 12,356 Prior 1,602 4,987 21,098 Total residential first mortgages $ 2,825 $ 17,499 $ 86,252 $ — $ 7,550 $ 114,126 Home equity line of credit (pre-reset) $ 278 $ 797 $ 1,634 Home equity line of credit (post-reset) 61 78 76 Home equity term loans 49 94 116 2024 — — — 2023 — — — 2022 — — — 2021 — — 1 2020 — 1 2 Prior 49 93 113 Total home equity loans $ 388 $ 969 $ 1,826 $ — $ 59 $ 3,242 Credit cards $ 22,423 $ 58,214 $ 78,281 Revolving loans converted to term loans (4) 1,350 621 124 Total credit cards (5) $ 23,773 $ 58,835 $ 78,405 $ — $ 2,063 $ 163,076 Personal, small business and other 2024 $ 58 $ 279 $ 910 2023 136 327 700 2022 151 216 334 2021 34 47 68 2020 3 4 6 Prior 96 155 153 Total personal, small business and other (6)(7) $ 478 $ 1,028 $ 2,171 $ 26,022 $ 2,781 $ 32,480 Total (8) $ 27,464 $ 78,331 $ 168,654 $ 26,022 $ 12,453 $ 312,924 FICO score distribution—U.S. portfolio (1) December 31, 2023 In millions of dollars Less than 660 Greater Classifiably managed (2) FICO not available (3) Total Residential first mortgages 2023 $ 163 $ 2,758 $ 14,309 2022 339 3,423 16,834 2021 270 3,107 15,094 2020 232 2,143 12,827 2019 138 1,382 6,266 Prior 1,377 4,122 16,164 Total residential first mortgages $ 2,519 $ 16,935 $ 81,494 $ — $ 7,763 $ 108,711 Home equity line of credit (pre-reset) $ 300 $ 905 $ 1,873 Home equity line of credit (post-reset) 61 76 69 Home equity term loans 56 111 136 2023 — — — 2022 — — — 2021 — — 1 2020 2 1 2 2019 — 1 2 Prior 54 109 131 Total home equity loans $ 417 $ 1,092 $ 2,078 $ — $ 5 $ 3,592 Credit cards $ 21,899 $ 57,479 $ 81,168 Revolving loans converted to term loans (4) 1,011 490 108 Total credit cards (5) $ 22,910 $ 57,969 $ 81,276 $ — $ 1,955 $ 164,110 Personal, small business and other 2023 $ 88 $ 343 $ 996 2022 204 351 583 2021 52 83 128 2020 6 9 14 2019 5 7 8 Prior 96 169 168 Total personal, small business and other (6)(7) $ 451 $ 962 $ 1,897 $ 29,209 $ 2,739 $ 35,258 Total $ 26,297 $ 76,958 $ 166,745 $ 29,209 $ 12,462 $ 311,671 (1) The FICO bands in the tables are consistent with general industry peer presentations. (2) These personal, small business and other loans without a FICO score available include $26.0 billion and $29.2 billion of Private Bank loans as of September 30, 2024 and December 31, 2023, respectively, which are classifiably managed within Wealth and are primarily evaluated for credit risk based on their internal risk ratings. As of September 30, 2024 and December 31, 2023, approximately 82% and 92% of these loans, respectively, were rated investment grade. (3) FICO scores not available primarily relate to loans guaranteed by government-sponsored enterprises for which FICO scores are generally not utilized. (4) Not included in the tables above are $35 million and $51 million of revolving credit card loans outside of the U.S. that were converted to term loans as of September 30, 2024 and December 31, 2023, respectively. (5) Excludes $623 million and $610 million of balances related to Canada for September 30, 2024 and December 31, 2023, respectively. (6) Excludes $828 million and $877 million of balances related to Canada for September 30, 2024 and December 31, 2023, respectively. (7) Includes approximately $25 million and $37 million of personal revolving loans that were converted to term loans for September 30, 2024 and December 31, 2023, respectively. (8) Excludes $670 million of unallocated portfolio layer hedges cumulative basis adjustments at September 30, 2024. Consumer Gross Credit Losses The following tables provide details on gross credit losses recognized during the nine months ended September 30, 2024 and 2023, by year of loan origination: In millions of dollars Nine Months Ended September 30, 2024 Residential first mortgages 2024 $ — 2023 1 2022 — 2021 — 2020 — Prior 27 Total residential first mortgages $ 28 Home equity line of credit (pre-reset) $ 5 Home equity line of credit (post-reset) 1 Home equity term loans 1 Total home equity loans $ 7 Credit cards $ 6,787 Revolving loans converted to term loans 188 Total credit cards $ 6,975 Personal, small business and other 2024 $ 101 2023 152 2022 131 2021 51 2020 20 Prior 129 Total personal, small business and other $ 584 Total Citigroup $ 7,594 In millions of dollars Nine Months Ended September 30, 2023 Residential first mortgages 2023 $ — 2022 2 2021 — 2020 1 2019 5 Prior 31 Total residential first mortgages $ 39 Home equity line of credit (pre-reset) $ 2 Home equity line of credit (post-reset) — Home equity term loans 2 Total home equity loans $ 4 Credit cards $ 4,598 Revolving loans converted to term loans 132 Total credit cards $ 4,730 Personal, small business and other 2023 $ 110 2022 146 2021 83 2020 34 2019 38 Prior 132 Total personal, small business and other $ 543 Total Citigroup $ 5,316 The following tables provide details on the LTV ratios for Citi’s U.S. consumer mortgage portfolios by year of origination. 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 — U.S. portfolio September 30, 2024 In millions of dollars Less than > 80% but less Greater LTV not available (1) Total Residential first mortgages 2024 $ 7,881 $ 2,203 $ — 2023 14,646 2,130 2 2022 18,864 1,987 54 2021 18,448 467 33 2020 15,587 264 1 Prior 29,438 373 25 Total residential first mortgages $ 104,864 $ 7,424 $ 115 $ 1,723 $ 114,126 Home equity loans (pre-reset) $ 2,619 $ 27 $ 49 Home equity loans (post-reset) 449 4 9 Total home equity loans $ 3,068 $ 31 $ 58 $ 85 $ 3,242 Total (2) $ 107,932 $ 7,455 $ 173 $ 1,808 $ 117,368 LTV distribution — U.S. portfolio December 31, 2023 In millions of dollars Less than > 80% but less Greater LTV not available (1) Total Residential first mortgages 2023 $ 13,907 $ 3,769 $ 3 2022 17,736 3,900 52 2021 18,795 728 33 2020 16,094 306 1 2019 8,198 191 26 Prior 23,120 191 23 Total residential first mortgages $ 97,850 $ 9,085 $ 138 $ 1,638 $ 108,711 Home equity loans (pre-reset) $ 2,964 $ 29 $ 57 Home equity loans (post-reset) 476 5 12 Total home equity loans $ 3,440 $ 34 $ 69 $ 49 $ 3,592 Total $ 101,290 $ 9,119 $ 207 $ 1,687 $ 112,303 (1) Residential first mortgages with no LTV information available include government-guaranteed loans that do not require LTV information for credit risk assessment and fair value loans. (2) Excludes $670 million of unallocated portfolio layer cumulative basis adjustments at September 30, 2024. The following tables provide details on the LTV ratios for Citi’s consumer mortgage portfolio outside of the U.S. by year of origination: LTV distribution — outside of U.S. portfolio (1) September 30, 2024 In millions of dollars Less than > 80% but less Greater LTV not available Total Residential mortgages 2024 $ 2,339 $ 383 $ — 2023 2,592 677 402 2022 2,812 515 670 2021 2,744 456 639 2020 1,903 335 174 Prior 8,487 164 9 Total $ 20,877 $ 2,530 $ 1,894 $ 401 $ 25,702 LTV distribution — outside of U.S. portfolio (1) December 31, 2023 In millions of dollars Less than > 80% but less Greater LTV not available Total Residential mortgages 2023 $ 2,756 $ 1,007 $ 112 2022 3,229 807 439 2021 3,257 754 382 2020 2,286 454 62 2019 2,525 84 2 Prior 8,000 84 3 Total $ 22,053 $ 3,190 $ 1,000 $ 183 $ 26,426 (1) Mortgage portfolios outside of the U.S. are primarily in Wealth . As of September 30, 2024 and December 31, 2023, mortgage portfolios outside of the U.S. had an average LTV of approximately 57% and 55%, respectively. Consumer Loans and Ratios Outside of North America Delinquency-managed loans and ratios In millions of dollars at September 30, 2024 Total loans outside of North America (1) Classifiably managed loans (2) Delinquency-managed loans 30–89 ≥ 90 days past due ratio 3Q24 NCL ratio 3Q23 NCL ratio Residential mortgages (3) $ 25,702 $ — $ 25,702 0.16 % 0.23 % 0.03 % (0.01) % Credit cards 12,930 — 12,930 1.50 1.58 4.68 4.35 Personal, small business and other (4) 35,474 18,156 17,318 0.59 0.22 0.95 0.99 Total $ 74,106 $ 18,156 $ 55,950 0.60 % 0.54 % 1.29 % 1.24 % Delinquency-managed loans and ratios In millions of dollars at December 31, 2023 Total loans outside of North America (1) Classifiably managed loans (2) Delinquency-managed loans 30–89 ≥ 90 days past due ratio Residential mortgages (3) $ 26,426 $ — $ 26,426 0.18 % 0.26 % Credit cards 14,233 — 14,233 1.47 1.59 Personal, small business and other (4) 35,380 17,007 18,373 0.58 0.22 Total $ 76,039 $ 17,007 $ 59,032 0.62 % 0.57 % (1) Mexico is included in offices outside of North America. (2) Classifiably managed loans are primarily evaluated for credit risk based on their internal risk classification. As of September 30, 2024 and December 31, 2023, approximately 58% and 74% of these loans, respectively, were rated investment grade. (3) Includes $20.0 billion and $19.9 billion as of September 30, 2024 and December 31, 2023, respectively, of residential mortgages related to Wealth . (4) Includes $26.3 billion and $24.9 billion as of September 30, 2024 and December 31, 2023, respectively, of loans related to Wealth .
Schedule of modifications and troubled debt restructurings	The following tables provide details on permanent consumer loan modifications granted during the three and nine months ended September 30, 2024 and 2023 to borrowers experiencing financial difficulty by type of modification granted and the financial effect of those modifications: For the Three Months Ended September 30, 2024 In millions of dollars, except weighted averages Modifications as % of loans Total modifications balance at September 30, 2024 (1)(2)(3) Interest rate reduction Term extension Payment delay Combination: interest rate reduction and term extension Combination: term extension and payment delay Combination: interest rate reduction, term extension and payment delay Weighted-average interest rate reduction % Weighted-average term extension (months) Weighted-average delay in payments (months) In North America offices (4) Residential first mortgages (5) 0.03 % $ 29 $ 1 $ 13 $ 11 $ 4 $ — $ — 1 % 145 10 Home equity loans — — — — — — — — — — — Credit cards 0.29 471 471 — — — — — 25 — — Personal, small business and other 0.02 7 — — — 7 — — 8 19 — Total 0.16 % $ 507 $ 472 $ 13 $ 11 $ 11 $ — $ — In offices outside North America (4) Residential mortgages 0.05 % $ 13 $ — $ — $ 13 $ — $ — $ — — % — 12 Credit cards 0.05 6 6 — — — — — 24 — — Personal, small business and other 0.02 8 2 1 — 5 — — 7 25 — Total 0.04 % $ 27 $ 8 $ 1 $ 13 $ 5 $ — $ — For the Three Months Ended September 30, 2023 In millions of dollars, except weighted averages Modifications as % of loans Total modifications balance at September 30, 2023 (1)(2)(3) Interest rate reduction Term extension Payment delay Combination: interest rate reduction and term extension Combination: term extension and payment delay Combination: interest rate reduction, term extension and payment delay Weighted-average interest rate reduction % Weighted-average term extension (months) Weighted-average delay in payments (months) In North America offices (4) Residential first mortgages (5) 0.05 % $ 48 $ — $ 25 $ 19 $ 4 $ — $ — 1 % 220 6 Home equity loans 0.03 1 — — 1 — — — 2 146 6 Credit cards 0.22 339 339 — — — — — 22 — — Personal, small business and other 0.01 4 — — — 4 — — 6 15 — Total 0.13 % $ 392 $ 339 $ 25 $ 20 $ 8 $ — $ — In offices outside North America (4) Residential mortgages 0.99 % $ 260 $ — $ — $ 7 $ — $ 253 $ — — % 1 1 Credit cards 0.10 13 13 — — — — — 18 — — Personal, small business and other 0.02 7 1 2 — 4 — — 8 21 — Total 0.37 % $ 280 $ 14 $ 2 $ 7 $ 4 $ 253 $ — (1) The above tables reflect activity for loans outstanding as of the end of the reporting period. During the three months ended September 30, 2024 and 2023, Citi granted forgiveness of less than $1 million and less than $1 million in residential first mortgage loans, $30 million and $17 million in credit card loans and $1 million and $1 million in personal, small business and other loans, respectively. As a result, there were no outstanding balances as of September 30, 2024 and 2023. (2) Commitments to lend to borrowers experiencing financial difficulty that were granted modifications included in the tables above were immaterial at September 30, 2024 and 2023. (3) For major consumer portfolios, the ACLL is based on macroeconomic-sensitive models that rely on historical performance and macroeconomic scenarios to forecast expected credit losses. Modifications of consumer loans impact expected credit losses by affecting the likelihood of default. (4) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (5) Excludes residential first mortgages discharged in Chapter 7 bankruptcy in the three months ended September 30, 2024 and 2023. For the Nine Months Ended September 30, 2024 In millions of dollars, except weighted averages Modifications as % of loans Total modifications balance at September 30, 2024 (1)(2)(3) Interest rate reduction Term extension Payment delay Combination: interest rate reduction and term extension Combination: term extension and payment delay Combination: interest rate reduction, term extension and payment delay Weighted-average interest rate reduction % Weighted-average term extension (months) Weighted-average delay in payments (months) In North America offices (4) Residential first mortgages (5) 0.07 % $ 77 $ 1 $ 47 $ 22 $ 7 $ — $ — 1 % 171 9 Home equity loans 0.06 2 — — 1 1 — — 1 151 9 Credit cards 0.69 1,122 1,122 — — — — — 24 — — Personal, small business and other 0.05 18 1 — 1 16 — — 8 18 7 Total 0.39 % $ 1,219 $ 1,124 $ 47 $ 24 $ 24 $ — $ — In offices outside North America (4) Residential mortgages 0.16 % $ 41 $ — $ — $ 39 $ 2 $ — $ — 2 % 188 12 Credit cards 0.11 14 14 — — — — — 24 — — Personal, small business and other 0.06 21 4 4 — 13 — — 7 24 — Total 0.10 % $ 76 $ 18 $ 4 $ 39 $ 15 $ — $ — For the Nine Months Ended September 30, 2023 In millions of dollars, except weighted averages Modifications as % of loans Total modifications balance at September 30, 2023 (1)(2)(3) Interest rate reduction Term extension Payment delay Combination: interest rate reduction and term extension Combination: term extension and payment delay Combination: interest rate reduction, term extension and payment delay Weighted-average interest rate reduction % Weighted-average term extension (months) Weighted-average delay in payments (months) In North America offices (4) Residential first mortgages (5) 0.14 % $ 145 $ 1 $ 53 $ 82 $ 9 $ — $ — 1 % 202 8 Home equity loans 0.55 21 — — 8 13 — — 2 122 8 Credit cards 0.49 756 756 — — — — — 22 — — Personal, small business and other 0.02 9 1 — — 8 — — 6 15 — Total 0.31 % $ 931 $ 758 $ 53 $ 90 $ 30 $ — $ — In offices outside North America (4) Residential mortgages 1.15 % $ 303 $ — $ — $ 25 $ 1 $ 277 $ — 2 % 3 4 Credit cards 0.24 33 32 — — 1 — — 18 28 — Personal, small business and other 0.06 20 3 6 — 11 — — 8 19 — Total 0.47 % $ 356 $ 35 $ 6 $ 25 $ 13 $ 277 $ — (1) The above tables reflect activity for loans outstanding as of the end of the reporting period. During the nine months ended September 30, 2024 and 2023, Citi granted forgiveness of $2 million and less than $1 million in residential first mortgage loans, $58 million and $38 million in credit card loans and $2 million and $2 million in personal, small business and other loans, respectively. As a result, there were no outstanding balances as of September 30, 2024 and 2023. (2) Commitments to lend to borrowers experiencing financial difficulty that were granted modifications included in the tables above were immaterial at September 30, 2024 and 2023. (3) For major consumer portfolios, the ACLL is based on macroeconomic-sensitive models that rely on historical performance and macroeconomic scenarios to forecast expected credit losses. Modifications of consumer loans impact expected credit losses by affecting the likelihood of default. (4) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (5) Excludes residential first mortgages discharged in Chapter 7 bankruptcy in the nine months ended September 30, 2024 and 2023. Performance of Modified Consumer Loans The following tables present the delinquencies and gross credit losses of permanently modified consumer loans to borrowers experiencing financial difficulty. It includes loans that were modified during the 12 months ended September 30, 2024 and the year ended December 31, 2023: As of September 30, 2024 In millions of dollars Total Current 30 – 89 days past due 90+ days Gross In North America offices (1) Residential first mortgages $ 99 $ 49 $ 18 $ 32 $ — Home equity loans 2 1 — 1 — Credit cards 1,371 1,032 204 135 280 Personal, small business and other 23 20 2 1 2 Total (2)(3) $ 1,495 $ 1,102 $ 224 $ 169 $ 282 In offices outside North America (1) Residential mortgages $ 90 $ 87 $ 2 $ 1 $ 1 Credit cards 17 15 1 1 — Personal, small business and other 25 20 4 1 1 Total (2)(3) $ 132 $ 122 $ 7 $ 3 $ 2 As of December 31, 2023 In millions of dollars Total Current 30 – 89 days past due 90+ days Gross In North America offices (1) Residential first mortgages $ 164 $ 70 $ 22 $ 72 $ — Home equity loans 21 14 1 6 — Credit cards 1,039 740 179 120 204 Personal, small business and other 14 12 1 1 1 Total (2)(3) $ 1,238 $ 836 $ 203 $ 199 $ 205 In offices outside North America (1) Residential mortgages $ 334 $ 331 $ 2 $ 1 $ — Credit cards 43 37 3 3 4 Personal, small business and other 27 24 3 — 1 Total (2)(3) $ 404 $ 392 $ 8 $ 4 $ 5 (1) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (2) Typically, upon modification a loan re-ages to current. However, FFIEC guidelines for re-aging certain loans require that at least three consecutive minimum monthly payments, or the equivalent amount, be received. In these cases, the loan will remain delinquent until the payment criteria for re-aging have been satisfied. (3) Loans modified under Citi’s COVID-19 consumer relief programs continue to be reported in the same delinquency bucket they were in at the time of modification. Defaults of Modified Consumer Loans The following tables present default activity for permanently modified consumer loans to borrowers experiencing financial difficulty by type of modification granted, including loans that were modified and subsequently defaulted during the three and nine months ended September 30, 2024 and 2023. Default is defined as 60 days past due: For the Three Months Ended September 30, 2024 In millions of dollars Total (1)(2) Interest rate reduction Term Payment Combination: interest rate reduction and term extension Combination: term extension and payment delay Combination: interest rate reduction, term extension and payment delay In North America offices (3) Residential first mortgages $ 7 $ — $ 6 $ — $ 1 $ — $ — Home equity loans — — — — — — — Credit cards (4) 105 105 — — — — — Personal, small business and other 1 — — — 1 — — Total $ 113 $ 105 $ 6 $ — $ 2 $ — $ — In offices outside North America (3) Residential mortgages $ — $ — $ — $ — $ — $ — $ — Credit cards (4) 1 1 — — — — — Personal, small business and other 1 — — — 1 — — Total $ 2 $ 1 $ — $ — $ 1 $ — $ — For the Three Months Ended September 30, 2023 In millions of dollars Total (1)(2) Interest rate reduction Term Payment Combination: interest rate reduction and term extension Combination: term extension and payment delay Combination: interest rate reduction, term extension and payment delay In North America offices (3) Residential first mortgages $ 6 $ — $ 5 $ 1 $ — $ — $ — Home equity loans — — — — — — — Credit cards (4) 61 61 — — — — — Personal, small business and other — — — — — — — Total $ 67 $ 61 $ 5 $ 1 $ — $ — $ — In offices outside North America (3) Residential mortgages $ — $ — $ — $ — $ — $ — $ — Credit cards (4) 2 2 — — — — — Personal, small business and other — — — — — — — Total $ 2 $ 2 $ — $ — $ — $ — $ — For the Nine Months Ended September 30, 2024 In millions of dollars Total (1)(2) Interest rate reduction Term Payment Combination: interest rate reduction and term extension Combination: term extension and payment delay Combination: interest rate reduction, term extension and payment delay In North America offices (3) Residential first mortgages $ 25 $ — $ 22 $ — $ 3 $ — $ — Home equity loans — — — — — — — Credit cards (4) 178 178 — — — — — Personal, small business and other 1 — — — 1 — — Total $ 204 $ 178 $ 22 $ — $ 4 $ — $ — In offices outside North America (3) Residential mortgages $ 3 $ — $ — $ 3 $ — $ — $ — Credit cards (4) 1 1 — — — — — Personal, small business and other 3 — — — 3 — — Total $ 7 $ 1 $ — $ 3 $ 3 $ — $ — For the Nine Months Ended September 30, 2023 In millions of dollars Total (1)(2) Interest rate reduction Term Payment Combination: interest rate reduction and term extension Combination: term extension and payment delay Combination: interest rate reduction, term extension and payment delay In North America offices (3) Residential first mortgages $ 7 $ 1 $ 5 $ 1 $ — $ — $ — Home equity loans — — — — — — — Credit cards (4) 93 93 — — — — — Personal, small business and other — — — — — — — Total $ 100 $ 94 $ 5 $ 1 $ — $ — $ — In offices outside North America (3) Residential mortgages $ 2 $ — $ — $ 2 $ — $ — $ — Credit cards (4) 3 3 — — — — — Personal, small business and other 2 — — — 2 — — Total $ 7 $ 3 $ — $ 2 $ 2 $ — $ — (1) The above tables reflect activity for loans outstanding as of the end of the reporting period. (2) Modified residential first mortgages that default are typically liquidated through foreclosure or a similar type of liquidation. (3) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (4) Modified credit card loans that default continue to be charged off in accordance with Citi’s consumer charge-off policy.

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2024
Credit Loss [Abstract]
Schedule of allowance for credit losses and investment in loans by portfolio segment	Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Allowance for credit losses on loans (ACLL) at beginning of period $ 18,216 $ 17,496 $ 18,145 $ 16,974 Adjustments to opening balance (1) Financial instruments—TDRs and vintage disclosures (1) — — — (352) Adjusted ACLL at beginning of period $ 18,216 $ 17,496 $ 18,145 $ 16,622 Gross credit losses on loans $ (2,609) $ (2,000) $ (8,014) $ (5,513) Gross recoveries on loans 437 363 1,256 1,070 Net credit losses on loans (NCLs) $ (2,172) $ (1,637) $ (6,758) $ (4,443) Replenishment of NCLs $ 2,172 $ 1,637 $ 6,758 $ 4,443 Net reserve builds (releases) for loans 254 100 636 787 Net specific reserve builds (releases) for loans (44) 79 (231) 84 Total provision for credit losses on loans (PCLL) $ 2,382 $ 1,816 $ 7,163 $ 5,314 Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period (2) 23 — 23 — Other, net (see table below) (93) (46) (217) 136 ACLL at end of period $ 18,356 $ 17,629 $ 18,356 $ 17,629 Allowance for credit losses on unfunded lending commitments (ACLUC) at beginning of period (3) $ 1,619 $ 1,862 $ 1,728 $ 2,151 Provision (release) for credit losses on unfunded lending commitments 105 (54) (1) (344) Other, net 1 (2) (2) (1) ACLUC at end of period (3) $ 1,725 $ 1,806 $ 1,725 $ 1,806 Total allowance for credit losses on loans, leases and unfunded lending commitments $ 20,081 $ 19,435 $ 20,081 $ 19,435 Other, net details Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 FX translation and other $ (93) $ (46) $ (217) $ 136 Other, net $ (93) $ (46) $ (217) $ 136 (1) See “Accounting Changes” in Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. (2) Upon acquisition, the par value of the purchased credit-deteriorated assets was approximately $37 million and $6 million during the three months ended September 30, 2024 and 2023 and $46 million and $19 million during the nine months ended September 30, 2024 and 2023, respectively. (3) Represents additional credit loss reserves for unfunded lending commitments and letters of credit recorded in Other liabilities on the Consolidated Balance Sheet. Allowance for Credit Losses on Loans and End-of-Period Loans Three Months Ended September 30, 2024 September 30, 2023 In millions of dollars Corporate Consumer Total Corporate Consumer Total ACLL at beginning of period $ 2,484 $ 15,732 $ 18,216 $ 2,630 $ 14,866 $ 17,496 Charge-offs (113) (2,496) (2,609) (72) (1,928) (2,000) Recoveries 39 398 437 14 349 363 Replenishment of NCLs 74 2,098 2,172 58 1,579 1,637 Net reserve builds (releases) 143 111 254 25 75 100 Net specific reserve builds (releases) (40) (4) (44) 77 2 79 Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period (2) — 23 23 — — — Other 4 (97) (93) (15) (31) (46) Ending balance $ 2,591 $ 15,765 $ 18,356 $ 2,717 $ 14,912 $ 17,629 Nine Months Ended September 30, 2024 September 30, 2023 In millions of dollars Corporate Consumer Total Corporate Consumer Total ACLL at beginning of period $ 2,714 $ 15,431 $ 18,145 $ 2,855 $ 14,119 $ 16,974 Adjustments to opening balance: Financial instruments—TDRs and vintage disclosures (1) — — — — (352) (352) Adjusted ACLL at beginning of period $ 2,714 $ 15,431 $ 18,145 $ 2,855 $ 13,767 $ 16,622 Charge-offs $ (420) $ (7,594) $ (8,014) $ (197) $ (5,316) $ (5,513) Recoveries 74 1,182 1,256 42 1,028 1,070 Replenishment of NCLs 346 6,412 6,758 155 4,288 4,443 Net reserve builds (releases) 115 521 636 (184) 971 787 Net specific reserve builds (releases) (229) (2) (231) 49 35 84 Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period (2) — 23 23 — — — Other (9) (208) (217) (3) 139 136 Ending balance $ 2,591 $ 15,765 $ 18,356 $ 2,717 $ 14,912 $ 17,629 September 30, 2024 December 31, 2023 In millions of dollars Corporate Consumer Total Corporate Consumer Total ACLL Collectively evaluated (1) $ 2,451 $ 15,704 $ 18,155 $ 2,352 $ 15,391 $ 17,743 Individually evaluated 140 39 179 362 40 402 Purchased credit deteriorated — 22 22 — — — Total ACLL $ 2,591 $ 15,765 $ 18,356 $ 2,714 $ 15,431 $ 18,145 Loans, net of unearned income Collectively evaluated (1) $ 291,023 $ 388,645 $ 679,668 $ 291,002 $ 388,711 $ 679,713 Individually evaluated 944 60 1,004 1,882 58 1,940 Purchased credit deteriorated — 144 144 — 115 115 Held at fair value 7,804 302 8,106 7,281 313 7,594 Total loans, net of unearned income $ 299,771 $ 389,151 $ 688,922 $ 300,165 $ 389,197 $ 689,362 (1) See “Accounting Changes” in Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. (2)
Schedule of allowance for credit losses on other assets	Allowance for Credit Losses on Other Assets Three Months Ended September 30, 2024 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements All other assets (1) Total Allowance for credit losses on other assets $ 21 $ 33 $ 1,857 $ 1,911 Gross credit losses — — (14) (14) Gross recoveries — — 8 8 Net credit losses (NCLs) $ — $ — $ (6) $ (6) Replenishment of NCLs $ — $ — $ 6 $ 6 Net reserve builds (releases) 2 (27) 129 104 Total provision for credit losses $ 2 $ (27) $ 135 $ 110 Other, net $ — $ (2) $ (144) $ (146) Allowance for credit losses on other assets $ 23 $ 4 $ 1,842 $ 1,869 Nine Months Ended September 30, 2024 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements All other assets (1) Total Allowance for credit losses on other assets $ 31 $ 27 $ 1,730 $ 1,788 Gross credit losses — — (42) (42) Gross recoveries — — 21 21 Net credit losses (NCLs) $ — $ — $ (21) $ (21) Replenishment of NCLs $ — $ — $ 21 $ 21 Net reserve builds (releases) (9) (22) 236 205 Total provision for credit losses $ (9) $ (22) $ 257 $ 226 Other, net $ 1 $ (1) $ (124) $ (124) Allowance for credit losses on other assets $ 23 $ 4 $ 1,842 $ 1,869 (1) Primarily ACL related to transfer risk associated with exposures outside the U.S. driven by safety and soundness considerations under U.S. banking law. Three Months Ended September 30, 2023 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements All other assets (1) Total Allowance for credit losses on other assets $ 21 $ 26 $ 612 $ 659 Gross credit losses — — (19) (19) Gross recoveries — — 6 6 Net credit losses (NCLs) $ — $ — $ (13) $ (13) Replenishment of NCLs $ — $ — $ 13 $ 13 Net reserve builds (releases) 6 30 7 43 Total provision for credit losses $ 6 $ 30 $ 20 $ 56 Other, net $ — $ (3) $ (1) $ (4) Allowance for credit losses on other assets $ 27 $ 53 $ 618 $ 698 Nine Months Ended September 30, 2023 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements All other assets (1) Total Allowance for credit losses on other assets $ 51 $ 36 $ 36 $ 123 Gross credit losses — — (54) (54) Gross recoveries — — 11 11 Net credit losses (NCLs) $ — $ — $ (43) $ (43) Replenishment of NCLs $ — $ — $ 43 $ 43 Net reserve builds (releases) (23) 27 583 587 Total provision for credit losses $ (23) $ 27 $ 626 $ 630 Other, net $ (1) $ (10) $ (1) $ (12) Allowance for credit losses on other assets $ 27 $ 53 $ 618 $ 698

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	The changes in Goodwill were as follows: In millions of dollars Services Markets (1) Banking (1) USPB Wealth All Other Total Balance at December 31, 2023 $ 2,214 $ 5,870 $ 1,039 $ 5,398 $ 4,469 $ 1,108 $ 20,098 Foreign currency translation (27) (82) 2 23 — 28 (56) Balance at March 31, 2024 $ 2,187 $ 5,788 $ 1,041 $ 5,421 $ 4,469 $ 1,136 $ 20,042 Foreign currency translation (57) (62) (18) (92) (1) (108) (338) Balance at June 30, 2024 $ 2,130 $ 5,726 $ 1,023 $ 5,329 $ 4,468 $ 1,028 $ 19,704 Foreign currency translation 13 136 (10) (63) — (73) 3 Divestitures (2) — — — — (16) — (16) Balance at September 30, 2024 $ 2,143 $ 5,862 $ 1,013 $ 5,266 $ 4,452 $ 955 $ 19,691 (1) In 2023, goodwill of approximately $537 million was transferred from Banking to Markets related to business realignment. Prior-period amounts have been revised to conform with the current presentation. See Note 3 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K. (2) Goodwill allocated to the global fiduciary and trust administration services business was classified as HFS during the third quarter of 2024.
Components of intangible assets, finite-lived	The components of intangible assets were as follows: September 30, 2024 December 31, 2023 In millions of dollars Gross Accumulated Net Gross Accumulated Net Purchased credit card relationships (1) $ 5,315 $ 4,472 $ 843 $ 5,302 $ 4,365 $ 937 Credit card contract-related intangibles (2) 4,189 1,861 2,328 4,177 1,698 2,479 Other customer relationships 363 306 57 363 290 73 Present value of future profits 32 31 1 37 36 1 Indefinite-lived intangible assets 209 — 209 240 — 240 Intangible assets (excluding MSRs) $ 10,108 $ 6,670 $ 3,438 $ 10,119 $ 6,389 $ 3,730 Mortgage servicing rights (MSRs) (3) 683 — 683 691 — 691 Total intangible assets $ 10,791 $ 6,670 $ 4,121 $ 10,810 $ 6,389 $ 4,421 The changes in intangible assets were as follows: In millions of dollars Net carrying amount at December 31, 2023 Acquisitions/renewals/ divestitures (1) Amortization Impairments FX translation and other Net carrying amount at September 30, 2024 Purchased credit card relationships (2) $ 937 $ 13 $ (107) $ — $ — $ 843 Credit card contract-related intangibles (3) 2,479 12 (164) — 1 2,328 Other customer relationships 73 — (16) — — 57 Present value of future profits 1 — — — — 1 Indefinite-lived intangible assets 240 — — — (31) 209 Intangible assets (excluding MSRs) $ 3,730 $ 25 $ (287) $ — $ (30) $ 3,438 Mortgage servicing rights (MSRs) (4) 691 683 Total intangible assets $ 4,421 $ 4,121 (1) The acquired intangibles during the period relate to a new card partnership with a 10-year term. (2) Reflects intangibles for the value of purchased cardholder relationships, which are discrete from contract-related intangibles. (3) Reflects contract-related intangibles associated with Citi’s credit card program agreements with partners. (4) See Note 21.
Components of intangible assets, indefinite-lived	The components of intangible assets were as follows: September 30, 2024 December 31, 2023 In millions of dollars Gross Accumulated Net Gross Accumulated Net Purchased credit card relationships (1) $ 5,315 $ 4,472 $ 843 $ 5,302 $ 4,365 $ 937 Credit card contract-related intangibles (2) 4,189 1,861 2,328 4,177 1,698 2,479 Other customer relationships 363 306 57 363 290 73 Present value of future profits 32 31 1 37 36 1 Indefinite-lived intangible assets 209 — 209 240 — 240 Intangible assets (excluding MSRs) $ 10,108 $ 6,670 $ 3,438 $ 10,119 $ 6,389 $ 3,730 Mortgage servicing rights (MSRs) (3) 683 — 683 691 — 691 Total intangible assets $ 10,791 $ 6,670 $ 4,121 $ 10,810 $ 6,389 $ 4,421 The changes in intangible assets were as follows: In millions of dollars Net carrying amount at December 31, 2023 Acquisitions/renewals/ divestitures (1) Amortization Impairments FX translation and other Net carrying amount at September 30, 2024 Purchased credit card relationships (2) $ 937 $ 13 $ (107) $ — $ — $ 843 Credit card contract-related intangibles (3) 2,479 12 (164) — 1 2,328 Other customer relationships 73 — (16) — — 57 Present value of future profits 1 — — — — 1 Indefinite-lived intangible assets 240 — — — (31) 209 Intangible assets (excluding MSRs) $ 3,730 $ 25 $ (287) $ — $ (30) $ 3,438 Mortgage servicing rights (MSRs) (4) 691 683 Total intangible assets $ 4,421 $ 4,121 (1) The acquired intangibles during the period relate to a new card partnership with a 10-year term. (2) Reflects intangibles for the value of purchased cardholder relationships, which are discrete from contract-related intangibles. (3) Reflects contract-related intangibles associated with Citi’s credit card program agreements with partners. (4) See Note 21.
Changes in intangible assets	The components of intangible assets were as follows: September 30, 2024 December 31, 2023 In millions of dollars Gross Accumulated Net Gross Accumulated Net Purchased credit card relationships (1) $ 5,315 $ 4,472 $ 843 $ 5,302 $ 4,365 $ 937 Credit card contract-related intangibles (2) 4,189 1,861 2,328 4,177 1,698 2,479 Other customer relationships 363 306 57 363 290 73 Present value of future profits 32 31 1 37 36 1 Indefinite-lived intangible assets 209 — 209 240 — 240 Intangible assets (excluding MSRs) $ 10,108 $ 6,670 $ 3,438 $ 10,119 $ 6,389 $ 3,730 Mortgage servicing rights (MSRs) (3) 683 — 683 691 — 691 Total intangible assets $ 10,791 $ 6,670 $ 4,121 $ 10,810 $ 6,389 $ 4,421 The changes in intangible assets were as follows: In millions of dollars Net carrying amount at December 31, 2023 Acquisitions/renewals/ divestitures (1) Amortization Impairments FX translation and other Net carrying amount at September 30, 2024 Purchased credit card relationships (2) $ 937 $ 13 $ (107) $ — $ — $ 843 Credit card contract-related intangibles (3) 2,479 12 (164) — 1 2,328 Other customer relationships 73 — (16) — — 57 Present value of future profits 1 — — — — 1 Indefinite-lived intangible assets 240 — — — (31) 209 Intangible assets (excluding MSRs) $ 3,730 $ 25 $ (287) $ — $ (30) $ 3,438 Mortgage servicing rights (MSRs) (4) 691 683 Total intangible assets $ 4,421 $ 4,121 (1) The acquired intangibles during the period relate to a new card partnership with a 10-year term. (2) Reflects intangibles for the value of purchased cardholder relationships, which are discrete from contract-related intangibles. (3) Reflects contract-related intangibles associated with Citi’s credit card program agreements with partners. (4) See Note 21.

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
	Sep. 30, 2024
Banking and Thrift, Interest [Abstract]
Schedule of deposits	Deposits consisted of the following: September 30, December 31, In millions of dollars 2024 (1) 2023 Non-interest-bearing deposits in U.S. offices $ 118,034 $ 112,089 Interest-bearing deposits in U.S. offices (including $1,361 and $1,309 as of September 30, 2024 and December 31, 2023, respectively, at fair value) 558,461 576,784 Total deposits in U.S. offices (1) $ 676,495 $ 688,873 Non-interest-bearing deposits in offices outside the U.S. $ 84,913 $ 88,988 Interest-bearing deposits in offices outside the U.S. (including $2,751 and $1,131 as of September 30, 2024 and December 31, 2023, respectively, at fair value) 548,591 530,820 Total deposits in offices outside the U.S. (1) $ 633,504 $ 619,808 Total deposits $ 1,309,999 $ 1,308,681 (1) For information on time deposits that met or exceeded the insured limit at December 31, 2023, see Note 18 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K.

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of short-term borrowings	In millions of dollars September 30, December 31, Commercial paper Bank (1) $ 11,267 $ 11,116 Broker-dealer and other (2) 11,688 9,106 Total commercial paper $ 22,955 $ 20,222 Other borrowings (3) 18,385 17,235 Total $ 41,340 $ 37,457 (1) Represents Citibank entities as well as other bank entities. (2) Represents broker-dealer and other non-bank subsidiaries that are consolidated into Citigroup Inc., the parent holding company. (3) Includes borrowings from Federal Home Loan Banks and other market participants. At September 30, 2024 and December 31, 2023, collateralized short-term advances from Federal Home Loan Banks were $4.0 billion and $8.0 billion, respectively.
Schedule of long-term debt	In millions of dollars September 30, December 31, 2023 Citigroup Inc. (1) $ 170,649 $ 162,309 Bank (2) 36,548 31,673 Broker-dealer and other (3) 91,884 92,637 Total $ 299,081 $ 286,619 (1) Represents the parent holding company. (2) Represents Citibank entities as well as other bank entities. At September 30, 2024 and December 31, 2023, collateralized long-term advances from the Federal Home Loan Banks were $11.5 billion and $11.5 billion, respectively. (3) Represents broker-dealer and other non-bank subsidiaries that are consolidated into Citigroup Inc., the parent holding company. Certain Citigroup consolidated hedging activities are also included in this line.
Summary of outstanding trust preferred securities	The following table summarizes Citi’s outstanding trust preferred securities at September 30, 2024: Junior subordinated debentures owned by trust Trust Issuance Securities Liquidation value (1) Coupon rate (2) Common Notional amount Maturity Redeemable In millions of dollars, except securities and share amounts Citigroup Capital III Dec. 1996 194,053 $ 194 7.625 % 6,003 $ 200 Dec. 1, 2036 Not redeemable Citigroup Capital XIII Oct. 2010 89,840,000 2,246 3 mo. SOFR +663.161 bps (3) 1,000 2,246 Oct. 30, 2040 Oct. 30, 2015 Total obligated $ 2,440 $ 2,446 Note: Distributions on the trust preferred securities and interest on the subordinated debentures are payable semiannually for Citigroup Capital III and quarterly for Citigroup Capital XIII. (1) Represents the notional value received by outside investors from the trusts at the time of issuance. This differs from Citi’s balance sheet carrying value due primarily to unamortized discount and issuance costs. (2) In each case, the coupon rate on the subordinated debentures is the same as that on the trust preferred securities. (3) The spread incorporates the original contractual spread and a 26.161 bps tenor spread adjustment.

CHANGES IN ACCUMULATED OTHER _2

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) (Tables)	9 Months Ended
	Sep. 30, 2024
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: In millions of dollars Net Debt valuation adjustment (DVA) (1) Cash flow hedges (2) Benefit plans (3) CTA, net of hedges (4) Excluded component of fair value hedges Long-duration insurance contracts (5) Accumulated Three Months Ended Balance, June 30, 2024 $ (3,682) $ (1,016) $ (629) $ (5,794) $ (35,573) $ (39) $ 56 $ (46,677) Other comprehensive income before reclassifications 1,381 (155) (305) 1 416 (8) (17) 1,313 Increase (decrease) due to amounts reclassified from AOCI (46) 5 161 48 — (1) — 167 Change, net of taxes $ 1,335 $ (150) $ (144) $ 49 $ 416 $ (9) $ (17) $ 1,480 Balance at September 30, 2024 $ (2,347) $ (1,166) $ (773) $ (5,745) $ (35,157) $ (48) $ 39 $ (45,197) Nine Months Ended Balance, December 31, 2023 $ (3,744) $ (709) $ (1,406) $ (6,050) $ (32,885) $ (40) $ 34 $ (44,800) Other comprehensive income before reclassifications 1,533 (474) 14 164 (2,272) 4 6 (1,025) Increase (decrease) due to amounts reclassified from AOCI (136) 17 619 141 — (12) (1) 628 Change, net of taxes $ 1,397 $ (457) $ 633 $ 305 $ (2,272) $ (8) $ 5 $ (397) Balance at September 30, 2024 $ (2,347) $ (1,166) $ (773) $ (5,745) $ (35,157) $ (48) $ 39 $ (45,197) In millions of dollars Net Debt valuation adjustment (DVA) (1) Cash flow hedges (2) Benefit plans (3) CTA, net of hedges (4) Excluded component of fair value hedges Long-duration insurance contracts (5) Accumulated Three Months Ended Balance, June 30, 2023 $ (5,036) $ (102) $ (1,990) $ (5,995) $ (32,773) $ 5 $ 26 $ (45,865) Other comprehensive income before reclassifications (176) 290 366 274 (1,496) (3) 23 (722) Increase (decrease) due to amounts reclassified from AOCI 7 9 365 38 — (9) — 410 Change, net of taxes $ (169) $ 299 $ 731 $ 312 $ (1,496) $ (12) $ 23 $ (312) Balance at September 30, 2023 $ (5,205) $ 197 $ (1,259) $ (5,683) $ (34,269) $ (7) $ 49 $ (46,177) Nine Months Ended Balance, December 31, 2022 $ (5,998) $ 842 $ (2,522) $ (5,755) $ (33,637) $ 8 $ — $ (47,062) Adjustment to opening balance, net of taxes (6) — — — — — — 27 27 Adjusted balance, beginning of period $ (5,998) $ 842 $ (2,522) $ (5,755) $ (33,637) $ 8 $ 27 $ (47,035) Other comprehensive income before reclassifications 812 (650) 166 (28) (632) 8 22 (302) Increase (decrease) due to amounts reclassified from AOCI (19) 5 1,097 100 — (23) — 1,160 Change, net of taxes $ 793 $ (645) $ 1,263 $ 72 $ (632) $ (15) $ 22 $ 858 Balance at September 30, 2023 $ (5,205) $ 197 $ (1,259) $ (5,683) $ (34,269) $ (7) $ 49 $ (46,177) (1) Reflects the after-tax valuation of Citi’s fair value option liabilities. See “Market Valuation Adjustments” in Note 23. (2) Primarily driven by Citi’s pay floating/receive fixed interest rate swap programs that hedge certain floating rates on assets. (3) 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. (4) Primarily reflects the movement in (by order of impact) the Mexican peso, euro, Japanese yen, Singapore dollar, Malaysian ringgit, Polish zloty and Chilean peso against the U.S. dollar and changes in related tax effects and hedges for the three months ended September 30, 2024. Primarily reflects the movement in (by order of impact) the Mexican peso, Egyptian pound, Brazilian real, Malaysian ringgit and Taiwan dollar against the U.S. dollar and changes in related tax effects and hedges for the nine months ended September 30, 2024. Primarily reflects the movement in (by order of impact) the Mexican peso, Chilean peso, euro, Polish zloty and Brazilian real against the U.S. dollar and changes in related tax effects and hedges for the three months ended September 30, 2023. Primarily reflects the movement in (by order of impact) the Mexican peso, Russian ruble, Japanese yen, South Korean won and Chilean peso against the U.S. dollar and changes in related tax effects and hedges for the nine months ended September 30, 2023. Amounts recorded in the CTA component of AOCI remain in AOCI until the sale or substantial liquidation of the foreign entity, at which point such amounts related to the foreign entity are reclassified into earnings. (5) Reflects the change in the liability for future policyholder benefits for certain long-duration life-contingent annuity contracts that are issued by a regulated Citi insurance subsidiary in Mexico and reported within Legacy Franchises. The amount reflects the change in the liability after discounting using an upper-medium-grade fixed income instrument yield that reflects the duration characteristics of the liability. The balance of the liability for future policyholder benefits, which is recorded within Other Liabilities , for this insurance subsidiary was approximately $463 million and $519 million at September 30, 2024 and September 30, 2023, respectively. (6) See “Accounting Changes” in Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K.
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: In millions of dollars Pretax Tax effect (1) After-tax Three Months Ended September 30, 2024 Balance, June 30, 2024 $ (54,102) $ 7,425 $ (46,677) Change in net unrealized gains (losses) on debt securities 1,781 (446) 1,335 Debt valuation adjustment (DVA) (201) 51 (150) Cash flow hedges (171) 27 (144) Benefit plans 88 (39) 49 Foreign currency translation adjustment (CTA) 638 (222) 416 Excluded component of fair value hedges (10) 1 (9) Long-duration insurance contracts (26) 9 (17) Change $ 2,099 $ (619) $ 1,480 Balance at September 30, 2024 $ (52,003) $ 6,806 $ (45,197) Nine Months Ended September 30, 2024 Balance, December 31, 2023 $ (52,422) $ 7,622 $ (44,800) Change in net unrealized gains (losses) on debt securities 1,853 (456) 1,397 DVA (608) 151 (457) Cash flow hedges 843 (210) 633 Benefit plans 405 (100) 305 CTA (2,071) (201) (2,272) Excluded component of fair value hedges (12) 4 (8) Long-duration insurance contracts 9 (4) 5 Change $ 419 $ (816) $ (397) Balance at September 30, 2024 $ (52,003) $ 6,806 $ (45,197) In millions of dollars Pretax Tax effect (1) After-tax Three Months Ended September 30, 2023 Balance, June 30, 2023 $ (53,964) $ 8,099 $ (45,865) Change in net unrealized gains (losses) on debt securities (227) 58 (169) DVA 395 (96) 299 Cash flow hedges 958 (227) 731 Benefit plans 380 (68) 312 CTA (1,532) 36 (1,496) Excluded component of fair value hedges (10) (2) (12) Long-duration insurance contracts 33 (10) 23 Change $ (3) $ (309) $ (312) Balance, September 30, 2023 $ (53,967) $ 7,790 $ (46,177) Nine Months Ended September 30, 2023 Balance, December 31, 2022 $ (55,253) $ 8,191 $ (47,062) Adjustment to opening balance (2) 39 (12) 27 Adjusted balance, beginning of period $ (55,214) $ 8,179 $ (47,035) Change in net unrealized gains (losses) on debt securities 1,095 (302) 793 DVA (875) 230 (645) Cash flow hedges 1,670 (407) 1,263 Benefit plans 68 4 72 CTA (728) 96 (632) Excluded component of fair value hedges (14) (1) (15) Long-duration insurance contracts 31 (9) 22 Change $ 1,247 $ (389) $ 858 Balance, September 30, 2023 $ (53,967) $ 7,790 $ (46,177) (1) Income tax effects of these items are released from AOCI contemporaneously with the related gross pretax amount. (2) See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K.
Summary of amounts reclassified out of accumulated other comprehensive income (loss) into the consolidated statement of income	The Company recognized pretax (gains) losses related to amounts in AOCI reclassified to the Consolidated Statement of Income as follows: Increase (decrease) in AOCI due to amounts reclassified to Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Realized (gains) losses on sales of investments $ (72) $ (30) $ (210) $ (151) Gross impairment losses 13 43 36 137 Subtotal, pretax $ (59) $ 13 $ (174) $ (14) Tax effect 13 (6) 38 (5) Net realized (gains) losses on investments, after-tax (1) $ (46) $ 7 $ (136) $ (19) Realized DVA (gains) losses on fair value option liabilities, pretax $ 7 $ 12 $ 23 $ 8 Tax effect (2) (3) (6) (3) Net realized DVA, after-tax $ 5 $ 9 $ 17 $ 5 Interest rate contracts $ 212 $ 480 $ 814 $ 1,444 Foreign exchange contracts 1 1 3 3 Subtotal, pretax $ 213 $ 481 $ 817 $ 1,447 Tax effect (52) (116) (198) (350) Amortization of cash flow hedges, after-tax (2) $ 161 $ 365 $ 619 $ 1,097 Amortization of unrecognized: Prior service cost (benefit) $ (4) $ (6) $ (14) $ (17) Net actuarial loss 62 52 196 152 Curtailment/settlement impact (3) 4 5 6 1 Subtotal, pretax $ 62 $ 51 $ 188 $ 136 Tax effect (14) (13) (47) (36) Amortization of benefit plans, after-tax (3) $ 48 $ 38 $ 141 $ 100 Excluded component of fair value hedges, pretax $ (2) $ (12) $ (16) $ (31) Tax effect 1 3 4 8 Excluded component of fair value hedges, after-tax $ (1) $ (9) $ (12) $ (23) Long-duration contracts, pretax $ — $ — $ (1) $ — Tax effect — — — — Long-duration contracts, after-tax $ — $ — $ (1) $ — CTA, pretax $ — $ — $ — $ — Tax effect — — — — CTA, after-tax $ — $ — $ — $ — Total amounts reclassified out of AOCI , pretax $ 221 $ 545 $ 837 $ 1,546 Total tax effect (54) (135) (209) (386) Total amounts reclassified out of AOCI , after-tax $ 167 $ 410 $ 628 $ 1,160 (1) The pretax amount is reclassified to Realized gains (losses) on sales of investments, net and Gross impairment losses in the Consolidated Statement of Income. See Note 13. (2) See Note 22. (3) See Note 8.

PREFERRED STOCK (Tables)

PREFERRED STOCK (Tables)	9 Months Ended
	Sep. 30, 2024
Stockholders' Equity Note [Abstract]
Summary of preferred stock outstanding	The following table summarizes the Company’s preferred stock outstanding: Dividend rate as of September 30, 2024 Redemption Carrying value (in millions of dollars) Issuance date Redeemable by issuer beginning Number September 30, December 31, Series D (1) April 30, 2013 May 15, 2023 N/A $ 1,000 1,250,000 $ — $ 1,250 Series J (2) September 19, 2013 September 30, 2023 N/A 25 22,000,000 — 550 Series M (3) April 30, 2014 May 15, 2024 N/A 1,000 1,750,000 — 1,750 Series P (4) April 24, 2015 May 15, 2025 5.950 % 1,000 2,000,000 2,000 2,000 Series T (5) April 25, 2016 August 15, 2026 6.250 1,000 1,500,000 1,500 1,500 Series U (6) September 12, 2019 September 12, 2024 N/A 1,000 1,500,000 — 1,500 Series V (7) January 23, 2020 January 30, 2025 4.700 1,000 1,500,000 1,500 1,500 Series W (8) December 10, 2020 December 10, 2025 4.000 1,000 1,500,000 1,500 1,500 Series X (9) February 18, 2021 February 18, 2026 3.875 1,000 2,300,000 2,300 2,300 Series Y (10) October 27, 2021 November 15, 2026 4.150 1,000 1,000,000 1,000 1,000 Series Z (11) March 7, 2023 May 15, 2028 7.375 1,000 1,250,000 1,250 1,250 Series AA (12) September 21, 2023 November 15, 2028 7.625 1,000 1,500,000 1,500 1,500 Series BB (13) March 6, 2024 May 15, 2029 7.200 1,000 550,000 550 — Series CC (14) May 29, 2024 August 15, 2029 7.125 1,000 1,750,000 1,750 — Series DD (15) July 30, 2024 August 15, 2034 7.000 1,000 1,500,000 1,500 — $ 16,350 $ 17,600 (1) Citi redeemed Series D in its entirety on May 15, 2024. (2) Citi redeemed the remaining Series J in its entirety on March 29, 2024. (3) Citi redeemed Series M in its entirety on August 15, 2024. (4) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semiannually on May 15 and November 15 at a fixed rate until, but excluding, May 15, 2025, and thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (5) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semiannually on February 15 and August 15 at a fixed rate until, but excluding, August 15, 2026, thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (6) Citi redeemed Series U in its entirety on September 12, 2024. (7) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semiannually on January 30 and July 30 at a fixed rate until, but excluding, January 30, 2025, thereafter payable quarterly on January 30, April 30, July 30 and October 30 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (8) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on March 10, June 10, September 10 and December 10 at a fixed rate until, but excluding, December 10, 2025, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series W reset date and every five years thereafter equal to the five-year treasury rate plus 3.597%, in each case when, as and if declared by the Citi Board of Directors. (9) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 18, May 18, August 18 and November 18 at a fixed rate until, but excluding, February 18, 2026, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series X reset date and every five years thereafter equal to the five-year treasury rate plus 3.417%, in each case when, as and if declared by the Citi Board of Directors. (10) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, November 15, 2026, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series Y reset date and every five years thereafter equal to the five-year treasury rate plus 3.000%, in each case when, as and if declared by the Citi Board of Directors. (11) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, May 15, 2028, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series Z reset date and every five years thereafter equal to the five-year treasury rate plus 3.209%, in each case when, as and if declared by the Citi Board of Directors. (12) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, November 15, 2028, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series AA reset date and every five years thereafter equal to the five-year treasury rate plus 3.211%, in each case when, as and if declared by the Citi Board of Directors. (13) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, May 15, 2029, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series BB reset date and every five years thereafter equal to the five-year treasury rate plus 2.905%, in each case when, as and if declared by the Citi Board of Directors. (14) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, August 15, 2029, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series CC reset date and every five years thereafter equal to the five-year treasury rate plus 2.693%, in each case when, as and if declared by the Citi Board of Directors. (15) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until, but excluding, August 15, 2034, thereafter payable quarterly on the same dates at a fixed rate that resets on the Series DD reset date and every ten years thereafter equal to the ten-year treasury rate plus 2.757%, in each case when, as and if declared by the Citi Board of Directors. N/A Not applicable, as the series has been redeemed.

SECURITIZATIONS AND VARIABLE _2

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total Consolidated Significant unconsolidated VIE assets (3) Debt Equity Funding Guarantees Total Credit card securitizations $ 29,148 $ 29,148 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 121,689 — 121,689 2,971 — — 126 3,097 Non-agency-sponsored 66,343 — 66,343 3,491 — 229 — 3,720 Citi-administered asset-backed commercial paper conduits 20,631 20,319 312 — — 38 — 38 Collateralized loan obligations (CLOs) 3,064 — 3,064 1,157 — — — 1,157 Asset-based financing (5) 216,190 6,956 209,234 48,406 783 13,642 — 62,831 Municipal securities tender option bond trusts (TOBs) 989 989 — — — — — — Municipal investments 20,374 3 20,371 2,377 2,682 2,465 — 7,524 Client intermediation 392 82 310 20 — — 54 74 Investment funds 726 65 661 4 15 102 — 121 Total $ 479,546 $ 57,562 $ 421,984 $ 58,426 $ 3,480 $ 16,476 $ 180 $ 78,562 As of December 31, 2023 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total Consolidated Significant unconsolidated VIE assets (3) Debt Equity Funding Guarantees Total Credit card securitizations $ 31,852 $ 31,852 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 123,787 — 123,787 2,332 — — 136 2,468 Non-agency-sponsored 64,963 — 64,963 3,751 — 129 — 3,880 Citi-administered asset-backed commercial paper conduits 21,097 21,097 — — — — — — Collateralized loan obligations (CLOs) 5,562 — 5,562 2,344 — — — 2,344 Asset-based financing (5) 204,680 12,197 192,483 48,187 902 13,655 — 62,744 Municipal securities tender option bond trusts (TOBs) 1,493 883 610 12 — 417 — 429 Municipal investments 21,317 3 21,314 2,243 2,779 2,587 — 7,609 Client intermediation 368 86 282 37 — — — 37 Investment funds 545 70 475 3 10 95 — 108 Total $ 475,664 $ 66,188 $ 409,476 $ 58,909 $ 3,691 $ 16,883 $ 136 $ 79,619 (1) The definition of maximum exposure to loss is included in the text that follows this table. (2) Included on Citigroup’s September 30, 2024 and December 31, 2023 Consolidated Balance Sheet. (3) A significant unconsolidated VIE is an entity in which 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) Included within this line are loans to third-party-sponsored private equity funds, which represent $7 billion and $6 billion in unconsolidated VIE assets and $245 million and $282 million in maximum exposure to loss as of September 30, 2024 and December 31, 2023, respectively. The following tables present certain assets and liabilities of consolidated variable interest entities (VIEs), which are included on Citi’s Consolidated Balance Sheet. The assets include those assets that can only be used to settle obligations of consolidated VIEs and are in excess of those obligations. In addition, the assets include third-party assets of consolidated VIEs only and exclude intercompany balances that eliminate in consolidation. The liabilities include third-party liabilities of consolidated VIEs only and exclude intercompany balances that eliminate in consolidation. The liabilities also exclude amounts where creditors or beneficial interest holders have recourse to the general credit of Citigroup. September 30, 2024 December 31, In millions of dollars (Unaudited) 2023 Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs Cash and due from banks $ 89 $ 44 Trading account assets 6,153 11,350 Investments 877 767 Loans, net of unearned income Consumer 32,229 35,141 Corporate 20,433 21,207 Loans, net of unearned income $ 52,662 $ 56,348 Allowance for credit losses on loans (ACLL) (2,385) (2,481) Total loans, net $ 50,277 $ 53,867 Other assets 166 160 Total assets of consolidated VIEs to be used to settle obligations of consolidated VIEs $ 57,562 $ 66,188 September 30, 2024 December 31, In millions of dollars (Unaudited) 2023 Liabilities of consolidated VIEs for which creditors or beneficial interest holders Short-term borrowings $ 9,963 $ 9,692 Long-term debt 5,916 8,443 Other liabilities 1,366 927 Total liabilities of consolidated VIEs for which creditors or beneficial interest holders $ 17,245 $ 19,062
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, 2024 December 31, 2023 In millions of dollars Liquidity Loan/equity Liquidity Loan/equity Non-agency-sponsored mortgage securitizations $ — $ 229 $ — $ 129 Citi-administered asset-backed commercial paper conduits — 38 — — Asset-based financing — 13,642 — 13,655 Municipal securities tender option bond trusts (TOBs) — — 417 — Municipal investments — 2,465 — 2,587 Investment funds — 102 — 95 Other — — — — Total funding commitments $ — $ 16,476 $ 417 $ 16,466
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, 2024 December 31, 2023 Cash $ — $ — Trading account assets 3.7 1.9 Investments 5.0 8.3 Total loans, net of allowance 52.7 51.8 Other 0.6 0.6 Total assets $ 62.0 $ 62.6
Schedule of cash flow information, mortgage securitizations	The following tables summarize selected cash flow information and retained interests related to Citigroup mortgage securitizations: Three Months Ended September 30, 2024 2023 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- Principal securitized $ 2.9 $ 2.7 $ 1.7 $ 0.6 Proceeds from new securitizations 3.0 2.7 1.7 0.5 Contractual servicing fees received — — — — Cash flows received on retained interests and other net cash flows — — — 0.1 Purchases of previously transferred financial assets — — — — Nine Months Ended September 30, 2024 2023 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- Principal securitized $ 5.8 $ 6.8 $ 4.1 $ 2.9 Proceeds from new securitizations 6.0 6.4 4.1 2.6 Contractual servicing fees received 0.1 — 0.1 — Cash flows received on retained interests and other net cash flows — 0.1 — 0.1 Purchases of previously transferred financial assets 0.1 — — — Note: Excludes re-securitization transactions.
Schedule of carrying value of retained interests	September 30, 2024 December 31, 2023 Non-agency-sponsored mortgages (1) Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- Senior Subordinated U.S. agency- Senior Subordinated Carrying value of retained interests (2) $ 696 $ 925 $ 1,030 $ 689 $ 943 $ 963 (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) Retained interests consist of Level 2 and Level 3 assets depending on the observability of significant inputs. See Note 23 for more information about fair value measurements.
Schedule of information about loan delinquencies and liquidation losses for assets held in non-consolidated, non-agency-sponsored securitization entities	The following table includes information about loan delinquencies and liquidation losses for assets held in non-consolidated, non-agency-sponsored securitization entities: Liquidation (gains) losses Securitized assets 90 days past due Three Months Ended September 30, Nine Months Ended September 30, In billions of dollars, except liquidation losses in millions Sept. 30, 2024 Dec. 31, 2023 Sept. 30, 2024 Dec. 31, 2023 2024 2023 2024 2023 Securitized assets Residential mortgages (1) $ 30.4 $ 28.2 $ 0.3 $ 0.5 $ (0.7) $ (0.2) $ 0.5 $ 4.4 Commercial and other 30.5 29.9 — — — — — — Total $ 60.9 $ 58.1 $ 0.3 $ 0.5 $ (0.7) $ (0.2) $ 0.5 $ 4.4
Schedule of changes in capitalized MSRs	The following table summarizes the changes in capitalized MSRs: Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Balance, beginning of period $ 709 $ 681 $ 691 $ 665 Originations 32 23 68 54 Changes in fair value of MSRs due to changes in inputs and assumptions (40) 42 (23) 61 Other changes (1) (18) (17) (53) (51) Balance, as of September 30 $ 683 $ 729 $ 683 $ 729 (1) Represents changes due to customer payments.
Schedule of fees received on 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 2024 2023 2024 2023 Servicing fees $ 30 $ 32 $ 95 $ 97 Late fees — 1 1 3 Total MSR fees $ 30 $ 33 $ 96 $ 100
Schedule of asset-based financing	September 30, 2024 December 31, 2023 In millions of dollars Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Type Commercial and other real estate $ 45,771 $ 9,396 $ 42,869 $ 8,831 Corporate loans 40,371 19,863 27,903 18,546 Other (including investment funds, airlines and shipping) 123,092 33,572 121,711 35,367 Total $ 209,234 $ 62,831 $ 192,483 $ 62,744

DERIVATIVES (Tables)

DERIVATIVES (Tables)	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative notionals	Information pertaining to Citigroup’s derivatives 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 measure of Citi’s exposure to derivative transactions. 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 presented below 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. In addition, 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 Trading derivative instruments In millions of dollars September 30, December 31, September 30, December 31, Interest rate contracts Swaps $ 288,367 $ 277,003 $ 18,656,456 $ 17,077,712 Futures and forwards — — 3,471,800 3,022,127 Written options — — 2,903,068 2,753,912 Purchased options — — 2,639,344 2,687,662 Total interest rate contracts $ 288,367 $ 277,003 $ 27,670,668 $ 25,541,413 Foreign exchange contracts Swaps $ 38,142 $ 45,851 $ 8,609,176 $ 7,943,054 Futures, forwards and spot 50,341 49,779 5,203,348 3,737,063 Written options — — 1,168,997 778,397 Purchased options — — 1,162,814 771,134 Total foreign exchange contracts $ 88,483 $ 95,630 $ 16,144,335 $ 13,229,648 Equity contracts Swaps $ — $ — $ 334,497 $ 317,117 Futures and forwards — — 74,762 72,592 Written options — — 608,335 544,315 Purchased options — — 470,621 428,949 Total equity contracts $ — $ — $ 1,488,215 $ 1,362,973 Commodity and other contracts Swaps $ — $ — $ 79,070 $ 82,009 Futures and forwards 3,427 1,750 178,223 161,811 Written options — — 66,528 49,555 Purchased options — — 70,612 46,742 Total commodity and other contracts $ 3,427 $ 1,750 $ 394,433 $ 340,117 Credit derivatives (1) Protection sold $ — $ — $ 514,599 $ 496,699 Protection purchased — — 600,021 567,627 Total credit derivatives $ — $ — $ 1,114,620 $ 1,064,326 Total derivative notionals $ 380,277 $ 374,383 $ 46,812,271 $ 41,538,477 (1) Credit derivatives are arrangements designed to allow one party (protection purchaser) 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, and as a market-maker to facilitate client transactions.
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, 2024 and December 31, 2023. 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 following tables reflect rule changes adopted by clearing organizations that require or allow entities to treat certain 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 also record a related collateral payable or receivable. The tables also present amounts that are not permitted to be offset in the Company’s balance sheet presentation, such as security collateral or cash collateral posted at third-party custodians, but which would be eligible for offsetting to the extent that an event of default has occurred and a legal opinion supporting enforceability of the netting and collateral rights has been obtained. Derivative Mark-to-Market (MTM) Receivables/Payables Derivatives classified in (1)(2) In millions of dollars at September 30, 2024 Assets Liabilities Derivatives instruments designated as ASC 815 hedges Over-the-counter $ 183 $ 571 Cleared 56 158 Interest rate contracts $ 239 $ 729 Over-the-counter $ 1,733 $ 1,477 Cleared — — Foreign exchange contracts $ 1,733 $ 1,477 Total derivatives instruments designated as ASC 815 hedges $ 1,972 $ 2,206 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 100,207 $ 91,252 Cleared 43,120 42,974 Exchange traded 104 50 Interest rate contracts $ 143,431 $ 134,276 Over-the-counter $ 156,115 $ 152,524 Cleared 1,144 1,103 Exchange traded 4 — Foreign exchange contracts $ 157,263 $ 153,627 Over-the-counter $ 22,551 $ 34,739 Cleared — — Exchange traded 40,185 39,808 Equity contracts $ 62,736 $ 74,547 Over-the-counter $ 12,960 $ 15,407 Exchange traded 894 887 Commodity and other contracts $ 13,854 $ 16,294 Over-the-counter $ 6,001 $ 6,341 Cleared 2,021 1,873 Credit derivatives $ 8,022 $ 8,214 Total derivatives instruments not designated as ASC 815 hedges $ 385,306 $ 386,958 Total derivatives $ 387,278 $ 389,164 Less: Netting agreements (3) $ (316,493) $ (316,493) Less: Netting cash collateral received/paid (4) (19,843) (25,082) Net receivables/payables included on the Consolidated Balance Sheet (5) $ 50,942 $ 47,589 Additional amounts subject to an enforceable master netting agreement, Less: Cash collateral received/paid $ (308) $ (28) Less: Non-cash collateral received/paid (5,655) (3,464) Total net receivables/payables (5) $ 44,979 $ 44,097 (1) The derivatives fair values are also presented in Note 23. (2) 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. (3) Represents the netting of balances with the same counterparty under enforceable netting agreements. Approximately $234 billion, $44 billion and $38 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (4) Represents the netting of cash collateral paid and received by counterparties under enforceable credit support agreements with appropriate legal opinion supporting enforceability of netting. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (5) The net receivables/payables include approximately $11 billion of derivative asset and $16 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. Derivatives classified in (1)(2) In millions of dollars at December 31, 2023 Assets Liabilities Derivatives instruments designated as ASC 815 hedges Over-the-counter $ 458 $ 5 Cleared 99 121 Interest rate contracts $ 557 $ 126 Over-the-counter $ 1,690 $ 1,732 Cleared — — Foreign exchange contracts $ 1,690 $ 1,732 Total derivatives instruments designated as ASC 815 hedges $ 2,247 $ 1,858 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 113,993 $ 105,512 Cleared 43,858 47,462 Exchange traded 86 86 Interest rate contracts $ 157,937 $ 153,060 Over-the-counter $ 157,633 $ 155,027 Cleared 368 420 Exchange traded 3 22 Foreign exchange contracts $ 158,004 $ 155,469 Over-the-counter $ 19,515 $ 25,425 Cleared — — Exchange traded 23,763 22,521 Equity contracts $ 43,278 $ 47,946 Over-the-counter $ 16,921 $ 18,086 Exchange traded 648 710 Commodity and other contracts $ 17,569 $ 18,796 Over-the-counter $ 6,094 $ 6,293 Cleared 2,245 1,789 Credit derivatives $ 8,339 $ 8,082 Total derivatives instruments not designated as ASC 815 hedges $ 385,127 $ 383,353 Total derivatives $ 387,374 $ 385,211 Less: Netting agreements (3) $ (308,431) $ (308,431) Less: Netting cash collateral received/paid (4) (21,226) (26,101) Net receivables/payables included on the Consolidated Balance Sheet (5) $ 57,717 $ 50,679 Additional amounts subject to an enforceable master netting agreement, Less: Cash collateral received/paid $ (563) $ (348) Less: Non-cash collateral received/paid (5,208) (12,504) Total net receivables/payables (5) $ 51,946 $ 37,827 (1) The derivatives fair values are also presented in Note 23. (2) 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. (3) Represents the netting of balances with the same counterparty under enforceable netting agreements. Approximately $242 billion, $44 billion and $22 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (4) Represents the netting of cash collateral paid and received by counterparties under enforceable credit support agreements with appropriate legal opinion supporting enforceability of netting. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (5) The net receivables/payables include approximately $4 billion of derivative asset and $10 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 table below does not include any offsetting gains (losses) on the economically hedged items: Gains (losses) included in Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Interest rate contracts $ (23) $ (16) $ (67) $ (47) Foreign exchange (60) (46) (182) (113) Total $ (83) $ (62) $ (249) $ (160) 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, 2024 2023 2024 2023 In millions of dollars Other revenue Net interest income Other revenue Net interest income Other Net interest income Other revenue Net interest income Gain (loss) on the hedging derivatives included in assessment Interest rate hedges $ — $ (128) $ — $ 19 $ — $ (1,168) $ — $ (473) Foreign exchange hedges 350 — (577) — 424 — 709 — Commodity hedges (2) 9 — 289 — 1,240 — (36) — Total gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges $ 359 $ (128) $ (288) $ 19 $ 1,664 $ (1,168) $ 673 $ (473) Gain (loss) on the hedged item in designated and qualifying Interest rate hedges $ — $ 110 $ — $ (21) $ — $ 1,178 $ — $ 460 Foreign exchange hedges (350) — 577 — (424) — (709) — Commodity hedges (2) (9) — (289) — (1,240) — 36 — Total gain (loss) on the hedged item in designated and qualifying fair value hedges $ (359) $ 110 $ 288 $ (21) $ (1,664) $ 1,178 $ (673) $ 460 Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges Interest rate hedges $ — $ — $ — $ — $ — $ — $ — $ — Foreign exchange hedges (3) 51 — 9 — 54 — 33 — Commodity hedges (2)(4) 102 — 100 — 269 — 201 — Total net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges $ 153 $ — $ 109 $ — $ 323 $ — $ 234 $ — (1) Gain (loss) amounts for interest rate risk hedges are included in Interest income/Interest expense . The accrued interest income on fair value hedges is recorded in Net interest income and is excluded from this table. Amounts included both hedges of AFS securities and long-term debt on a net basis, which largely offset in the current period. (2) The gain (loss) amounts for commodity hedges are included in Principal transactions. (3) Amounts related to the forward points (i.e., the spot-forward difference) that are excluded from the assessment of hedge effectiveness and are generally reflected directly in earnings under the mark-to-market approach. Amounts related to cross-currency basis, which are recognized in AOCI , are not reflected in the table above. The amount of cross-currency basis included in AOCI was $(10) million and $(10) million for the three months ended September 30, 2024 and 2023, respectively. The amount of cross-currency basis included in AOCI was $(12) million and $(14) million for the nine months ended September 30, 2024 and 2023, respectively. (4) Amounts related to the forward points (i.e., the spot-forward difference) that are excluded from the assessment of hedge effectiveness and are generally reflected directly in earnings under the mark-to-market approach or recorded in AOCI under the amortization approach. The quarter ended September 30, 2024 includes gain (loss) of approximately $70 million and $32 million under the mark-to-market approach and amortization approach, respectively. The quarter ended September 30, 2023 includes gain (loss) of approximately $93 million and $7 million under the mark-to-market approach and amortization approach, respectively.
Schedule of amounts recorded on the Balance Sheet related to cumulative basis adjustments for fair value hedges	The table below presents the carrying amount of Citi’s hedged assets and liabilities under qualifying fair value hedges at September 30, 2024 and December 31, 2023, along with the cumulative basis adjustments included in the carrying value of those hedged assets and liabilities that would reverse through earnings in future periods. In millions of dollars Balance sheet line item in which hedged item is recorded Carrying amount of hedged asset/ liability (1) Cumulative basis adjustment increasing (decreasing) the carrying amount Active De-designated As of September 30, 2024 Debt securities AFS (2)(6) $ 91,697 $ 277 $ (68) Consumer loans (3) 55,483 670 — Corporate loans (4) 5,520 65 62 Long-term debt 151,843 237 (4,254) As of December 31, 2023 Debt securities AFS (5)(6) $ 111,886 $ (925) $ (282) Corporate loans (7) 4,968 93 (3) Long-term debt 141,449 (908) (5,160) (1) Excludes physical commodities inventories with a carrying value of approximately $7 billion and $8 billion as of September 30, 2024 and December 31, 2023, respectively, which includes cumulative basis adjustments of approximately $(0.2) billion and $1.2 billion, respectively, for active hedges. (2) These amounts include a cumulative basis adjustment of $299 million for active hedges and $86 million for de-designated hedges as of September 30, 2024, related to certain prepayable financial assets previously designated as the hedged item in a fair value hedge using the portfolio layer approach. The Company designated approximately $11 billion as the hedged amount (from a closed portfolio of financial assets with a carrying value of $30 billion as of September 30, 2024) in a portfolio layer hedging relationship. (3) All hedged consumer loans are designated in a fair value hedge using the portfolio layer approach. The Company designated approximately $14.9 billion as the hedged amount (from a closed portfolio of financial assets with a carrying value of $55 billion as of September 30, 2024). (4) All hedged corporate loans are designated in a fair value hedge using the portfolio layer approach. The Company designated approximately $3.7 billion as the hedged amount (from a closed portfolio of financial assets with a carrying value of $5.5 billion as of September 30, 2024). (5) These amounts include a cumulative basis adjustment of $248 million for active hedges and $(51) million for de-designated hedges as of December 31, 2023, related to certain prepayable financial assets previously designated as the hedged item in a fair value hedge using the portfolio layer approach. The Company designated approximately $14 billion as the hedged amount (from a closed portfolio of prepayable financial assets with a carrying value of $28 billion as of December 31, 2023) in a portfolio layer hedging relationship. (6) Carrying amount represents the amortized cost. (7) All hedged corporate loans are designated in a fair value hedge using the portfolio layer approach. The Company designated approximately $3.6 billion as the hedged amount (from a closed portfolio of financial assets with a carrying value of $5.0 billion as of December 31, 2023).
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 2024 2023 2024 2023 Amount of gain (loss) recognized in AOCI on derivatives Interest rate contracts $ (378) $ 467 $ (38) $ 208 Foreign exchange contracts (6) 10 (7) 15 Total gain (loss) recognized in AOCI $ (384) $ 477 $ (45) $ 223 Other Net Other Other Net interest Other Net Amount of gain (loss) reclassified from AOCI to earnings (1) Interest rate contracts $ — $ (212) $ — $ (480) $ — $ (814) $ — $ (1,444) Foreign exchange contracts (1) — (1) — (3) — (3) — Total gain (loss) reclassified from AOCI into earnings $ (1) $ (212) $ (1) $ (480) $ (3) $ (814) $ (3) $ (1,444) Net pretax change in cash flow hedges included within AOCI $ (171) $ 958 $ 772 $ 1,670 (1) All amounts reclassified into earnings for interest rate contracts are included in Interest income/Interest expense (Net interest income) . For all other hedges, the amounts reclassified to earnings are included primarily in Other revenue and Net interest income in the Consolidated Statement of Income.
Schedule of key characteristics of credit derivative portfolio	The following tables summarize the key characteristics of Citi’s credit derivatives portfolio by reference entity and derivative form: Fair values Notionals In millions of dollars at September 30, 2024 Receivable (1) Payable (2) Protection Protection By instrument Credit default swaps and options $ 7,243 $ 7,320 $ 557,482 $ 505,828 Total return swaps and other 779 894 42,539 8,771 Total by instrument $ 8,022 $ 8,214 $ 600,021 $ 514,599 By rating of reference entity Investment grade $ 4,184 $ 4,088 $ 458,741 $ 402,141 Non-investment grade 3,838 4,126 141,280 112,458 Total by rating of reference entity $ 8,022 $ 8,214 $ 600,021 $ 514,599 By maturity Within 1 year $ 706 $ 1,480 $ 164,391 $ 139,057 From 1 to 5 years 5,487 5,216 355,461 314,820 After 5 years 1,829 1,518 80,169 60,722 Total by maturity $ 8,022 $ 8,214 $ 600,021 $ 514,599 (1) The fair value amount receivable is composed of $2,574 million under protection purchased and $5,448 million under protection sold. (2) The fair value amount payable is composed of $6,365 million under protection purchased and $1,849 million under protection sold. Fair values Notionals In millions of dollars at December 31, 2023 Receivable (1) Payable (2) Protection Protection By instrument Credit default swaps and options $ 7,686 $ 7,243 $ 539,522 $ 491,514 Total return swaps and other 653 839 28,105 5,185 Total by instrument $ 8,339 $ 8,082 $ 567,627 $ 496,699 By rating of reference entity Investment grade $ 4,282 $ 4,138 $ 444,989 $ 393,115 Non-investment grade 4,057 3,944 122,638 103,584 Total by rating of reference entity $ 8,339 $ 8,082 $ 567,627 $ 496,699 By maturity Within 1 year $ 986 $ 1,713 $ 155,910 $ 128,874 From 1 to 5 years 5,816 4,939 366,156 337,583 After 5 years 1,537 1,430 45,561 30,242 Total by maturity $ 8,339 $ 8,082 $ 567,627 $ 496,699 (1) The fair value amount receivable is composed of $2,770 million under protection purchased and $5,569 million under protection sold. (2) The fair value amount payable is composed of $6,097 million under protection purchased and $1,985 million under protection sold.

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	9 Months Ended
	Sep. 30, 2024
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 (recorded in Trading account assets and Trading account liabilities on the Consolidated Balance Sheet) at September 30, 2024 and December 31, 2023: Credit and funding In millions of dollars September 30, December 31, Counterparty CVA $ (531) $ (580) Asset FVA (478) (562) Citigroup (own credit) CVA 342 381 Liability FVA 213 255 Total CVA and FVA—derivative instruments $ (454) $ (506)
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 and FVA on derivative instruments, net of hedges (recorded in Principal transactions revenue in the Consolidated Statement of Income), and changes in debt valuation adjustments (DVA) on Citi’s own fair value option (FVO) liabilities (recorded in Other comprehensive income in the Consolidated Statement of Comprehensive Income) for the periods indicated: Credit/funding/debt valuation Three Months Ended September 30, Nine Months Ended September 30, In millions of dollars 2024 2023 2024 2023 Counterparty CVA $ (38) $ 35 $ (56) $ 5 Asset FVA 1 (17) 87 77 Own credit CVA (2) 14 (48) (134) Liability FVA (13) 38 (42) (5) Total CVA and FVA—derivative instruments $ (52) $ 70 $ (59) $ (57) DVA related to own FVO liabilities (1) $ (201) $ 395 $ (608) $ (875) Total CVA, DVA and FVA $ (253) $ 465 $ (667) $ (932)
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, 2024 and December 31, 2023. 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. The effects of these hedges are presented gross in the following tables: Fair Value Levels In millions of dollars at September 30, 2024 Level 1 Level 2 Level 3 Gross Netting (1) Net Assets Securities borrowed and purchased under agreements to resell $ — $ 465,704 $ 136 $ 465,840 $ (317,885) $ 147,955 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 77,641 731 78,372 — 78,372 Residential — 477 71 548 — 548 Commercial — 685 86 771 — 771 Total trading mortgage-backed securities $ — $ 78,803 $ 888 $ 79,691 $ — $ 79,691 U.S. Treasury and federal agency securities $ 131,604 $ 1,463 $ — $ 133,067 $ — $ 133,067 State and municipal — 178 21 199 — 199 Foreign government 62,485 31,825 31 94,341 — 94,341 Corporate 1,851 18,862 260 20,973 — 20,973 Equity securities 49,421 6,744 286 56,451 — 56,451 Asset-backed securities — 1,522 215 1,737 — 1,737 Other trading assets — 20,121 550 20,671 — 20,671 Total trading non-derivative assets $ 245,361 $ 159,518 $ 2,251 $ 407,130 $ — $ 407,130 Trading derivatives Interest rate contracts $ 31 $ 141,896 $ 1,743 $ 143,670 Foreign exchange contracts — 158,414 582 158,996 Equity contracts 84 61,711 941 62,736 Commodity contracts 2 12,836 1,016 13,854 Credit derivatives — 7,357 665 8,022 Total trading derivatives—before netting and collateral $ 117 $ 382,214 $ 4,947 $ 387,278 Netting agreements $ (316,493) Netting of cash collateral received (19,843) Total trading derivatives—after netting and collateral $ 117 $ 382,214 $ 4,947 $ 387,278 $ (336,336) $ 50,942 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 31,845 $ 32 $ 31,877 $ — $ 31,877 Residential — 598 27 625 — 625 Commercial — 1 — 1 — 1 Total investment mortgage-backed securities $ — $ 32,444 $ 59 $ 32,503 $ — $ 32,503 U.S. Treasury and federal agency securities $ 59,544 $ — $ — $ 59,544 $ — $ 59,544 State and municipal — 1,451 436 1,887 — 1,887 Foreign government 60,706 68,922 12 129,640 — 129,640 Corporate 3,519 2,013 150 5,682 — 5,682 Marketable equity securities 195 2 10 207 — 207 Asset-backed securities — 838 — 838 — 838 Other debt securities — 4,350 — 4,350 — 4,350 Non-marketable equity securities (2) — — 623 623 — 623 Total investments $ 123,964 $ 110,020 $ 1,290 $ 235,274 $ — $ 235,274 Table continues on the next page. In millions of dollars at September 30, 2024 Level 1 Level 2 Level 3 Gross Netting (1) Net Loans $ — $ 7,759 $ 347 $ 8,106 $ — $ 8,106 Mortgage servicing rights — — 683 683 — 683 Other financial assets $ 6,322 $ 10,086 $ 25 $ 16,433 $ — $ 16,433 Total assets $ 375,764 $ 1,135,301 $ 9,679 $ 1,520,744 $ (654,221) $ 866,523 Total as a percentage of gross assets (3) 24.7% 74.7% 0.6% Liabilities Interest-bearing deposits $ — $ 4,070 $ 42 $ 4,112 $ — $ 4,112 Securities loaned and sold under agreements to repurchase — 272,832 292 273,124 (210,266) 62,858 Trading account liabilities Securities sold, not yet purchased 79,939 14,955 36 94,930 — 94,930 Other trading liabilities — 15 — 15 — 15 Total trading account liabilities $ 79,939 $ 14,970 $ 36 $ 94,945 $ — $ 94,945 Trading derivatives Interest rate contracts $ 22 $ 132,924 $ 2,059 $ 135,005 Foreign exchange contracts — 154,525 579 155,104 Equity contracts 138 71,232 3,177 74,547 Commodity contracts — 15,679 615 16,294 Credit derivatives — 7,495 719 8,214 Total trading derivatives—before netting and collateral $ 160 $ 381,855 $ 7,149 $ 389,164 Netting agreements $ (316,493) Netting of cash collateral paid (25,082) Total trading derivatives—after netting and collateral $ 160 $ 381,855 $ 7,149 $ 389,164 $ (341,575) $ 47,589 Short-term borrowings $ — $ 11,675 $ 221 $ 11,896 $ — $ 11,896 Long-term debt — 94,977 22,309 117,286 — 117,286 Other financial liabilities $ 5,562 $ 792 $ 1 $ 6,355 $ — $ 6,355 Total liabilities $ 85,661 $ 781,171 $ 30,050 $ 896,882 $ (551,841) $ 345,041 Total as a percentage of gross liabilities (3) 9.6 % 87.1 % 3.3 % (1) 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. (2) Amounts exclude $25 million of investments measured at net asset value (NAV) in accordance with ASU 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (3) 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. Fair Value Levels In millions of dollars at December 31, 2023 Level 1 Level 2 Level 3 Gross Netting (1) Net Assets Securities borrowed and purchased under agreements to resell $ — $ 453,715 $ 139 $ 453,854 $ (247,795) $ 206,059 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 79,795 581 80,376 — 80,376 Residential 1 597 116 714 — 714 Commercial — 464 202 666 — 666 Total trading mortgage-backed securities $ 1 $ 80,856 $ 899 $ 81,756 $ — $ 81,756 U.S. Treasury and federal agency securities $ 112,851 $ 2,398 $ 7 $ 115,256 $ — $ 115,256 State and municipal — 594 3 597 — 597 Foreign government 44,203 28,238 54 72,495 — 72,495 Corporate 1,858 16,716 500 19,074 — 19,074 Equity securities 32,966 12,135 292 45,393 — 45,393 Asset-backed securities — 1,223 531 1,754 — 1,754 Other trading assets 97 16,784 833 17,714 — 17,714 Total trading non-derivative assets $ 191,976 $ 158,944 $ 3,119 $ 354,039 $ — $ 354,039 Trading derivatives Interest rate contracts $ 49 $ 156,307 $ 2,138 $ 158,494 Foreign exchange contracts — 158,672 1,022 159,694 Equity contracts 8 41,870 1,400 43,278 Commodity contracts 2 16,456 1,111 17,569 Credit derivatives — 7,564 775 8,339 Total trading derivatives—before netting and collateral $ 59 $ 380,869 $ 6,446 $ 387,374 Netting agreements $ (308,431) Netting of cash collateral received (21,226) Total trading derivatives—after netting and collateral $ 59 $ 380,869 $ 6,446 $ 387,374 $ (329,657) $ 57,717 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 29,640 $ 75 $ 29,715 $ — $ 29,715 Residential — 307 116 423 — 423 Commercial — 1 — 1 — 1 Total investment mortgage-backed securities $ — $ 29,948 $ 191 $ 30,139 $ — $ 30,139 U.S. Treasury and federal agency securities $ 80,062 $ 299 $ — $ 80,361 $ — $ 80,361 State and municipal — 1,589 542 2,131 — 2,131 Foreign government 60,133 70,871 194 131,198 — 131,198 Corporate 2,680 2,370 362 5,412 — 5,412 Marketable equity securities 159 72 27 258 — 258 Asset-backed securities — 938 — 938 — 938 Other debt securities — 6,757 — 6,757 — 6,757 Non-marketable equity securities (2) — — 483 483 — 483 Total investments $ 143,034 $ 112,844 $ 1,799 $ 257,677 $ — $ 257,677 Table continues on the next page. In millions of dollars at December 31, 2023 Level 1 Level 2 Level 3 Gross Netting (1) Net Loans $ — $ 7,167 $ 427 $ 7,594 $ — $ 7,594 Mortgage servicing rights — — 691 691 — 691 Other financial assets $ 4,677 $ 8,321 $ 30 $ 13,028 $ — $ 13,028 Total assets $ 339,746 $ 1,121,860 $ 12,651 $ 1,474,257 $ (577,452) $ 896,805 Total as a percentage of gross assets (3) 23.0% 76.1% 0.9% Liabilities Interest-bearing deposits $ — $ 2,411 $ 29 $ 2,440 $ — $ 2,440 Securities loaned and sold under agreements to repurchase — 228,048 390 228,438 (165,953) 62,485 Trading account liabilities Securities sold, not yet purchased 91,163 13,460 35 104,658 — 104,658 Other trading liabilities — 8 — 8 — 8 Total trading account liabilities $ 91,163 $ 13,468 $ 35 $ 104,666 $ — $ 104,666 Trading derivatives Interest rate contracts $ 49 $ 149,914 $ 3,223 $ 153,186 Foreign exchange contracts — 156,474 727 157,201 Equity contracts 18 44,894 3,034 47,946 Commodity contracts — 17,964 832 18,796 Credit derivatives — 7,234 848 8,082 Total trading derivatives—before netting and collateral $ 67 $ 376,480 $ 8,664 $ 385,211 Netting agreements $ (308,431) Netting of cash collateral paid (26,101) Total trading derivatives—after netting and collateral $ 67 $ 376,480 $ 8,664 $ 385,211 $ (334,532) $ 50,679 Short-term borrowings $ — $ 6,064 $ 481 $ 6,545 $ — $ 6,545 Long-term debt — 77,958 38,380 116,338 — 116,338 Other financial liabilities $ 4,298 $ 130 $ 6 $ 4,434 $ — $ 4,434 Total liabilities $ 95,528 $ 704,559 $ 47,985 $ 848,072 $ (500,485) $ 347,587 Total as a percentage of gross liabilities (3) 11.3 % 83.0 % 5.7 % (1) 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. (2) Amounts exclude $25 million of investments measured at NAV in accordance with ASU 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (3) 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.
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, 2024 and 2023. 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 gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Jun. 30, 2024 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2024 Assets Securities borrowed and purchased under agreements to resell $ 126 $ 12 $ — $ — $ — $ 45 $ — $ — $ (47) $ 136 $ 12 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 691 22 — 139 (160) 124 — (85) — 731 15 Residential 91 (6) — 10 (18) 28 — (34) — 71 (1) Commercial 166 — — 11 (57) 21 — (55) — 86 (1) Total trading mortgage-backed securities $ 948 $ 16 $ — $ 160 $ (235) $ 173 $ — $ (174) $ — $ 888 $ 13 U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 1 — — 20 — — — — — 21 — Foreign government 45 (3) — 2 — 23 — (36) — 31 (1) Corporate 315 15 — 61 (37) 120 — (214) — 260 13 Marketable equity securities 244 7 — 100 (15) 77 — (127) — 286 7 Asset-backed securities 244 (6) — 21 (13) 53 — (84) — 215 — Other trading assets 783 5 — 27 (97) 155 10 (327) (6) 550 — Total trading non-derivative assets $ 2,580 $ 34 $ — $ 391 $ (397) $ 601 $ 10 $ (962) $ (6) $ 2,251 $ 32 Trading derivatives, net (4) Interest rate contracts $ (1,028) $ (73) $ — $ 39 $ 523 $ 3 $ 5 $ (18) $ 233 $ (316) $ (248) Foreign exchange contracts 551 (7) — 13 (532) (18) — (7) 3 3 (81) Equity contracts (2,050) (119) — (59) 149 (102) — (13) (42) (2,236) (272) Commodity contracts 404 174 — (9) (126) (78) — (47) 83 401 204 Credit derivatives 74 (119) — (6) 44 (47) — — — (54) (93) Total trading derivatives, net (4) $ (2,049) $ (144) $ — $ (22) $ 58 $ (242) $ 5 $ (85) $ 277 $ (2,202) $ (490) Table continues on the next page. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Jun. 30, 2024 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2024 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 28 $ — $ 4 $ — $ — $ 4 $ — $ (4) $ — $ 32 $ 4 Residential 25 — 2 — — — — — — 27 1 Commercial — — — — — — — — — — — Total investment mortgage-backed securities $ 53 $ — $ 6 $ — $ — $ 4 $ — $ (4) $ — $ 59 $ 5 U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 439 — 6 — (1) — — (8) — 436 6 Foreign government 14 — (2) — — — — — — 12 — Corporate 112 — (2) 21 (14) 60 — (27) — 150 — Marketable equity securities 10 — — — — — — — — 10 — Asset-backed securities — — — — — 3 — (3) — — — Other debt securities — — — — — — — — — — — Non-marketable equity securities 505 — 12 — — 107 — (1) — 623 10 Total investments $ 1,133 $ — $ 20 $ 21 $ (15) $ 174 $ — $ (43) $ — $ 1,290 $ 21 Loans $ 301 $ — $ 36 $ 1 $ (3) $ 1 $ 12 $ — $ (1) $ 347 $ 39 Mortgage servicing rights 709 — (40) — — — 32 — (18) 683 (40) Other financial assets 21 — 1 — — — 24 (2) (19) 25 — Liabilities Interest-bearing deposits $ 41 $ 1 $ 1 $ — $ (7) $ — $ 15 $ — $ (5) $ 42 $ 1 Securities loaned and sold under agreements to repurchase 286 — — — — 230 — — (224) 292 — Trading account liabilities Securities sold, not yet purchased 32 (9) — 12 (16) 13 — — (14) 36 (3) Other trading liabilities — — — — — — — — — — — Short-term borrowings 201 (1) — 49 (10) — 107 — (127) 221 (26) Long-term debt 20,375 (1,720) — 636 (857) — 697 — (262) 22,309 (1,868) Other financial liabilities 3 — — — — — — — (2) 1 — (1) Net realized/unrealized gains (losses) are presented as increase (decrease) to Level 3 assets, and as (increase) decrease to Level 3 liabilities. Changes in fair value of available-for-sale debt securities are recorded in AOCI , unless related to credit impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments in the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue in 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 debt securities and DVA on fair value option liabilities), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at September 30, 2024. (4) Total Level 3 trading derivative assets and liabilities have been netted in these tables for presentation purposes only. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Dec. 31, 2023 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2024 Assets Securities borrowed and purchased under agreements to resell $ 139 $ 4 $ — $ — $ — $ 111 $ — $ — $ (118) $ 136 $ 4 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 581 (17) — 423 (445) 557 — (368) — 731 (6) Residential 116 (9) — 63 (76) 139 — (162) — 71 (3) Commercial 202 17 — 50 (146) 152 — (189) — 86 (4) Total trading mortgage-backed securities $ 899 $ (9) $ — $ 536 $ (667) $ 848 $ — $ (719) $ — $ 888 $ (13) U.S. Treasury and federal agency securities $ 7 $ 4 $ — $ — $ (1) $ — $ — $ — $ (10) $ — $ — State and municipal 3 — — 20 — — — (2) — 21 — Foreign government 54 (3) — 14 (49) 186 — (171) — 31 — Corporate 500 154 — 136 (425) 485 — (582) (8) 260 23 Marketable equity securities 292 (2) — 230 (64) 137 — (307) — 286 (12) Asset-backed securities 531 (24) — 51 (191) 229 — (381) — 215 (5) Other trading assets 833 170 — 179 (263) 350 16 (726) (9) 550 41 Total trading non-derivative assets $ 3,119 $ 290 $ — $ 1,166 $ (1,660) $ 2,235 $ 16 $ (2,888) $ (27) $ 2,251 $ 34 Trading derivatives, net (4) Interest rate contracts $ (1,085) $ (756) $ — $ 169 $ 506 $ 83 $ 19 $ (35) $ 783 $ (316) $ (252) Foreign exchange contracts 295 500 — 51 (459) (91) — (173) (120) 3 (49) Equity contracts (1,634) (345) — (130) 686 (670) — (68) (75) (2,236) (563) Commodity contracts 279 335 — 23 (138) (67) — (64) 33 401 397 Credit derivatives (73) (19) — (4) 24 11 — — 7 (54) (78) Total trading derivatives, net (4) $ (2,218) $ (285) $ — $ 109 $ 619 $ (734) $ 19 $ (340) $ 628 $ (2,202) $ (545) Table continues on the next page. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Dec. 31, 2023 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2024 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 75 $ — $ 3 $ — $ — $ 7 $ — $ (53) $ — $ 32 $ 4 Residential 116 — — 1 (90) — — — — 27 — Commercial — — — — — — — — — — — Total investment mortgage-backed securities $ 191 $ — $ 3 $ 1 $ (90) $ 7 $ — $ (53) $ — $ 59 $ 4 U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 542 — (25) — (7) — — (74) — 436 (7) Foreign government 194 — (14) 6 (174) 36 — (36) — 12 — Corporate 362 — (9) 63 (293) 111 — (84) — 150 (2) Marketable equity securities 27 — (17) — — — — — — 10 — Asset-backed securities — — — — — 3 — (3) — — — Other debt securities — — — — — — — — — — — Non-marketable equity securities 483 — 4 — — 167 — (31) — 623 10 Total investments $ 1,799 $ — $ (58) $ 70 $ (564) $ 324 $ — $ (281) $ — $ 1,290 $ 5 Loans $ 427 $ — $ (16) $ 664 $ (894) $ 2 $ 244 $ — $ (80) $ 347 $ 175 Mortgage servicing rights 691 — (23) — — — 68 — (53) 683 (16) Other financial assets 30 — (1) — — 5 37 (4) (42) 25 (1) Liabilities Interest-bearing deposits $ 29 $ 1 $ 5 $ 51 $ (40) $ — $ 30 $ — $ (22) $ 42 $ 4 Securities loaned and sold under agreements to repurchase 390 — — — — 668 — — (766) 292 — Trading account liabilities Securities sold, not yet purchased 35 (17) — 26 (26) 109 — — (125) 36 (1) Other trading liabilities — — — — — — — — — — — Short-term borrowings 481 (83) — 69 (527) 1 318 — (204) 221 (78) Long-term debt 38,380 (293) — 3,674 (22,587) — 5,479 — (2,930) 22,309 (1,021) Other financial liabilities 6 — — — — — 5 — (10) 1 — (1) Net realized/unrealized gains (losses) are presented as increase (decrease) to Level 3 assets, and as (increase) decrease to Level 3 liabilities. Changes in fair value of available-for-sale debt securities are recorded in AOCI , unless related to credit impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments in the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue in 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 debt securities and DVA on fair value option liabilities), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at September 30, 2024. (4) Total Level 3 trading derivative assets and liabilities have been netted in these tables for presentation purposes only. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Jun. 30, 2023 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2023 Assets Securities borrowed and purchased under agreements to resell $ 140 $ 1 $ — $ — $ — $ 126 $ — $ — $ (132) $ 135 $ 9 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 659 (21) — 93 (155) 92 — (130) — 538 (14) Residential 145 (1) — 31 (3) 52 — (59) — 165 (3) Commercial 182 (8) — 59 (25) 26 — (29) — 205 (8) Total trading mortgage-backed securities $ 986 $ (30) $ — $ 183 $ (183) $ 170 $ — $ (218) $ — $ 908 $ (25) U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 3 — — — — — — — — 3 — Foreign government 81 (23) — — (31) 70 — (28) — 69 19 Corporate 581 224 — 38 (303) 624 — (400) — 764 (232) Marketable equity securities 285 2 — 16 (10) 28 — (58) — 263 1 Asset-backed securities 539 6 — 15 (39) 297 — (243) — 575 2 Other trading assets 1,478 (332) — 279 (198) 260 — (514) — 973 (114) Total trading non-derivative assets $ 3,953 $ (153) $ — $ 531 $ (764) $ 1,449 $ — $ (1,461) $ — $ 3,555 $ (349) Trading derivatives, net (4) Interest rate contracts $ (1,962) $ (474) $ — $ (18) $ 298 $ 51 $ — $ 49 $ 253 $ (1,803) $ (637) Foreign exchange contracts 700 158 — 1 (24) 50 — (8) (264) 613 159 Equity contracts (1,563) 641 — 128 (145) (346) — (21) 171 (1,135) 212 Commodity contracts 330 222 — 96 (149) (389) — (2) (59) 49 120 Credit derivatives (155) 54 — 22 81 80 — — (9) 73 (16) Total trading derivatives, net (4) $ (2,650) $ 601 $ — $ 229 $ 61 $ (554) $ — $ 18 $ 92 $ (2,203) $ (162) Table continues on the next page. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Jun. 30, 2023 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2023 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 32 $ — $ — $ — $ (3) $ — $ — $ — $ — $ 29 $ — Residential 25 — (1) — — — — — — 24 (1) Total investment mortgage-backed securities $ 57 $ — $ (1) $ — $ (3) $ — $ — $ — $ — $ 53 $ (1) U.S. Treasury and federal agency securities $ 21 $ — $ (1) $ — $ — $ — $ — $ — $ — $ 20 $ — State and municipal 507 — (29) 1 — 45 — (31) — 493 (29) Foreign government 414 — (12) 2 (179) 124 — (153) — 196 1 Corporate 290 — — — — 15 — (16) — 289 — Marketable equity securities 13 — (2) — — — — — — 11 — Asset-backed securities 1 — (1) 30 — — — — — 30 — Other debt securities 57 — 1 — (58) — — — — — — Non-marketable equity securities 404 — 21 6 — — — — — 431 (5) Total investments $ 1,764 $ — $ (24) $ 39 $ (240) $ 184 $ — $ (200) $ — $ 1,523 $ (34) Loans $ 241 $ — $ 15 $ — $ — $ — $ 10 $ — $ (1) $ 265 $ (82) Mortgage servicing rights 681 — 42 — — — 23 — (17) 729 41 Other financial assets 73 — (22) — — 28 — (2) — 77 — Liabilities Interest-bearing deposits $ 26 $ — $ (10) $ 49 $ — $ — $ 70 $ — $ — $ 155 $ (11) Securities loaned and sold under agreements to repurchase 627 (2) — — — — — — (148) 481 1 Trading account liabilities Securities sold, not yet purchased 62 — — 11 (3) 61 — — (43) 88 (2) Other trading liabilities 4 — — 1 (2) 2 — — (4) 1 — Short-term borrowings 296 — — 16 (7) 1 181 — (31) 456 (21) Long-term debt 37,204 2,816 — 1,010 (1,336) — 3,027 — (1,439) 35,650 2,112 Other financial liabilities 23 — — — — — 26 (21) — 28 — (1) Net realized/unrealized gains (losses) are presented as increase (decrease) to Level 3 assets, and as (increase) decrease to Level 3 liabilities. Changes in fair value of available-for-sale debt securities are recorded in AOCI , unless related to credit impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments in the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue in 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 debt securities and DVA on fair value option liabilities), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at September 30, 2023. (4) Total Level 3 trading derivative assets and liabilities have been netted in these tables for presentation purposes only. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Dec. 31, 2022 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2023 Assets Securities borrowed and purchased under agreements to resell $ 149 $ 4 $ — $ — $ (2) $ 263 $ — $ — $ (279) $ 135 $ 9 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 600 (31) — 278 (421) 462 — (350) — 538 (34) Residential 166 (2) — 92 (65) 152 — (178) — 165 (17) Commercial 145 (23) — 163 (56) 76 — (100) — 205 (19) Total trading mortgage-backed securities $ 911 $ (56) $ — $ 533 $ (542) $ 690 $ — $ (628) $ — $ 908 $ (70) U.S. Treasury and federal agency securities $ 1 $ (1) $ — $ — $ — $ — $ — $ — $ — $ — $ — State and municipal 7 (3) — 19 — — — (20) — 3 (1) Foreign government 119 (17) — 8 (58) 131 — (114) — 69 22 Corporate 394 300 — 248 (481) 976 — (673) — 764 (185) Marketable equity securities 192 11 — 42 (18) 125 — (89) — 263 10 Asset-backed securities 668 20 — 94 (120) 615 — (702) — 575 4 Other trading assets 648 69 — 540 (274) 728 — (738) — 973 (123) Total trading non-derivative assets $ 2,940 $ 323 $ — $ 1,484 $ (1,493) $ 3,265 $ — $ (2,964) $ — $ 3,555 $ (343) Trading derivatives, net (4) Interest rate contracts $ 355 $ (2,163) $ — $ (220) $ (361) $ 38 $ — $ 62 $ 486 $ (1,803) $ (2,060) Foreign exchange contracts 50 704 — 105 24 152 — (89) (333) 613 408 Equity contracts (1,104) (237) — 61 661 (599) — (65) 148 (1,135) (596) Commodity contracts 278 85 — 270 91 (447) — (14) (214) 49 12 Credit derivatives (157) (92) — 19 217 82 — — 4 73 (84) Total trading derivatives, net (4) $ (578) $ (1,703) $ — $ 235 $ 632 $ (774) $ — $ (106) $ 91 $ (2,203) $ (2,320) Table continues on the next page. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Dec. 31, 2022 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Sept. 30, 2023 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 30 $ — $ (1) $ — $ (3) $ 4 $ — $ (1) $ — $ 29 $ (3) Residential 41 — (1) — — — — (16) — 24 (1) Total investment mortgage-backed securities $ 71 $ — $ (2) $ — $ (3) $ 4 $ — $ (17) $ — $ 53 $ (4) U.S. Treasury and federal agency securities $ — $ — $ (1) $ — $ — $ 51 $ — $ (30) $ — $ 20 $ — State and municipal 586 — (20) 2 (77) 46 — (44) — 493 (23) Foreign government 608 — (7) 27 (197) 647 — (882) — 196 1 Corporate 343 — (1) — (61) 96 — (88) — 289 (4) Marketable equity securities 10 — 1 — — — — — — 11 — Asset-backed securities 1 — (1) 30 — — — — — 30 — Other debt securities — — 1 — (63) 62 — — — — — Non-marketable equity securities 430 — 3 8 — 16 — (26) — 431 (5) Total investments $ 2,049 $ — $ (27) $ 67 $ (401) $ 922 $ — $ (1,087) $ — $ 1,523 $ (35) Loans $ 1,361 $ — $ (249) $ 2 $ (309) $ — $ 116 $ — $ (656) $ 265 $ (104) Mortgage servicing rights 665 — 61 — — — 54 — (51) 729 62 Other financial assets 57 — (24) — (2) 50 — (4) — 77 — Liabilities Interest-bearing deposits $ 15 $ (7) $ (12) $ 49 $ (1) $ — $ 83 $ — $ (10) $ 155 $ (11) Securities loaned and sold under agreements to repurchase 1,031 (8) — — (24) 1,335 — — (1,869) 481 1 Trading account liabilities Securities sold, not yet purchased 50 (13) — 22 (34) 125 — — (88) 88 (2) Other trading liabilities 3 2 — 4 (2) 2 — — (4) 1 — Short-term borrowings 38 40 — 35 (23) 1 478 — (33) 456 (31) Long-term debt 36,117 2,589 — 4,238 (7,442) — 7,371 — (2,045) 35,650 841 Other financial liabilities 2 — 1 — (1) — 49 (21) — 28 — (1) Net realized/unrealized gains (losses) are presented as increase (decrease) to Level 3 assets, and as (increase) decrease to Level 3 liabilities. Changes in fair value of available-for-sale debt securities are recorded in AOCI , unless related to credit impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments in the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue in 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 debt securities and DVA on fair value option liabilities), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at September 30, 2023. (4) Total Level 3 trading 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 these tables and amounts presented in the Level 3 Fair Value Rollforward tables represent individually immaterial items that have been measured using a variety of valuation techniques other than those listed. As of September 30, 2024 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Assets Securities borrowed and purchased under agreements to resell $ 136 Model-based Credit spread 10 bps 10 bps 10 bps Interest rate 3.65 % 3.65 % 3.65 % Mortgage-backed securities $ 543 Price-based Price $ 0.56 $ 149.50 $ 33.43 381 Yield analysis Yield 4.41 % 21.93 % 7.69 % State and municipal, foreign government, corporate and other debt securities $ 1,007 Price-based Price $ — $ 189.68 $ 94.98 428 Model-based Credit spread 35 bps 550 bps 337 bps Marketable equity securities (5) $ 250 Price-based Price $ — $ 14,350.67 $ 106.47 Asset-backed securities $ 151 Price-based Price $ 0.69 $ 142.85 $ 76.18 64 Yield analysis Yield 6.31 % 27.44 % 8.74 % Non-marketable equities $ 228 Comparables analysis Illiquidity discount 7.40 % 33.00 % 14.35 % Revenue multiple 4.30x 16.26x 11.95x 222 Price-based Price $ 0.55 $ 3,190.93 $ 1,756.38 Discount rate 9.25 % 17.50 % 13.15 % Derivatives—gross (6) Interest rate contracts (gross) $ 3,678 Model-based IR normal volatility 0.28 % 20.00 % 2.32 % Yield (0.16) % 51.68 % 4.51 % Equity volatility 0.11 % 266.80 % 58.33 % Inflation volatility 0.25 % 6.34 % 1.35 % Foreign exchange contracts (gross) $ 1,128 Model-based IR normal volatility 0.40 % 1.32 % 0.78 % IR basis (24.26) % 56.13 % 3.32 % Equity contracts (gross) (7) $ 4,059 Model-based Equity volatility 0.11 % 266.80 % 54.32 % Equity forward 66.73 % 268.63 % 105.70 % Equity-FX correlation (90.00) % 70.00 % (13.62) % Equity-Equity correlation (36.22) % 99.00 % 71.33 % Recovery (in millions) $ 8,628 $ 8,628 $ 8,628 WAL 2.65 years 2.65 years 2.65 years Commodity and other contracts (gross) $ 1,602 Model-based Forward price 3.24 % 249.00 % 113.46 % Commodity volatility 13.77 % 257.77 % 42.83 % Commodity correlation 7.30 % 93.30 % 48.25 % Credit derivatives (gross) $ 940 Model-based Credit spread 7 bps 574 bps 88 bps Recovery rate 20.00 % 40.00 % 37.43 % Upfront points 0.94 % 119.12 % 55.28 % Credit spread volatility 31.34 % 112.70 % 71.91 % 443 Price-based Price $ 41.00 $ 102.78 $ 83.78 As of September 30, 2024 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Other financial assets and liabilities (gross) $ 26 Price-based Price $ 0.11 $ 111.48 $ 96.42 Loans and leases $ 244 Model-based Forward price 4.47 % 228.95 % 101.94 % Equity volatility 34.90 % 42.51 % 37.30 % 103 Price-based Price $ 78.12 $ 99.56 $ 88.76 Mortgage servicing rights $ 595 Cash flow Yield (1.20) % 12.00 % 6.00 % 88 Model-based WAL 3.5 years 8.33 years 7.03 years Liabilities Interest-bearing deposits $ 42 Model-based Forward price 100.00 % 100.00 % 100.00 % Securities loaned and sold under agreements to repurchase $ 292 Model-based Interest rate 3.57 % 4.82 % 3.61 % Trading account liabilities Securities sold, not yet purchased and other trading liabilities $ 33 Price-based Price $ — $ 14,350.67 $ 22.71 Short-term borrowings and $ 22,305 Model-based IR normal volatility 0.40 % 20.00 % 1.55 % Equity volatility 0.11 % 266.80 % 69.41 % Equity forward 66.73 % 268.63 % 104.63 % Equity-IR correlation (38.00) % 60.00 % 27.87 % As of December 31, 2023 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Assets Securities borrowed and purchased under agreements to resell $ 139 Model-based Credit spread 15 bps 15 bps 15 bps Interest rate 4.00 % 4.00 % 4.00 % Mortgage-backed securities $ 679 Price-based Price $ 1.67 $ 124.63 $ 55.39 401 Yield analysis Yield 4.63 % 19.08 % 8.93 % State and municipal, foreign government, corporate and other debt securities $ 1,582 Price-based Price $ 0.01 $ 123.74 $ 79.71 778 Model-based Credit spread 35 bps 550 bps 304 bps Marketable equity securities (5) $ 259 Price-based Price $ — $ 12,189.17 $ 168.09 38 Model-based WAL 2.24 years 2.24 years 2.24 years Recovery (in millions) $ 7,398 $ 7,398 $ 7,398 Asset-backed securities $ 475 Price-based Price $ 3.50 $ 129.00 $ 65.87 57 Yield analysis Yield 5.93 % 18.86 % 8.57 % Non-marketable equities $ 366 Comparables analysis Illiquidity discount 8.00 % 10.00 % 8.82 % PE ratio 9.30x 16.50x 11.37x Revenue multiple 2.80x 13.40x 12.28x EBITDA multiples 15.80x 15.80x 15.80x 56 Cash flow Discount to price 8.50 % 8.50 % 8.50 % 50 Price-based Price $ 0.40 $ 158.92 $ 56.78 Derivatives—gross (6) Interest rate contracts (gross) $ 5,237 Model-based IR normal volatility (0.07) % 15.00 % 1.44 % Interest rate 2.70 % 5.40 % 3.20 % Foreign exchange contracts (gross) $ 1,652 Model-based IR normal volatility (0.07) % 12.05 % 1.50 % IR basis (1.45) % 147.79 % 7.11 % Equity contracts (gross) (7) $ 4,239 Model-based Equity volatility 0.10 % 334.35 % 38.35 % Equity forward 54.14 % 273.54 % 101.44 % As of December 31, 2023 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Equity-FX correlation (79.00) % 70.00 % (7.66) % Equity-Equity correlation (6.49) % 97.44 % 80.42 % WAL 2.24 years 2.24 years 2.24 years Recovery (in millions) $ 7,398 $ 7,398 $ 7,398 Commodity and other contracts (gross) $ 1,943 Model-based Forward price 31.70 % 425.51 % 134.65 % Commodity volatility 14.72 % 149.99 % 37.03 % Commodity correlation (45.33) % 93.02 % 45.03 % Credit derivatives (gross) $ 1,135 Model-based Credit spread 11.43 bps 1,519 bps 140.34 bps Credit spread volatility 23.94 % 115.66 % 42.76 % Recovery rate 15.00 % 75.00 % 36.56 % 378 Price-based Upfront points 1.25 % 117.31 % 58.10 % Price $ 37.67 $ 97.00 $ 79.54 Other financial assets and liabilities (gross) $ 36 Price-based Price $ 0.01 $ 104.79 $ 90.87 Loans and leases $ 316 Price-based Price $ 98.80 $ 98.80 $ 98.80 111 Model-based Forward price 33.48 % 348.43 % 115.47 % Commodity volatility 26.51 % 66.80 % 31.79 % Commodity correlation (45.33) % 93.02 % (7.28) % Equity volatility 41.61 % 45.40 % 43.17 % Mortgage servicing rights $ 595 Cash flow WAL 1.00 years 8.76 years 1.29 years 66 Model-based Yield — % 12.00 % 8.06 % Liabilities Interest-bearing deposits $ 29 Model-based Forward price 100.00 % 100.00 % 100.00 % Securities loaned and sold under agreements to repurchase $ 390 Model-based Interest rate 3.92 % 5.27 % 3.96 % Trading account liabilities Securities sold, not yet purchased and other trading liabilities $ 23 Price-based Price $ — $ 12,189.17 $ 28.70 7 Yield analysis Yield 7.46 % 7.46 % 7.46 % 5 Model-based FX volatility 3.56 % 28.13 % 13.17 % Short-term borrowings and $ 38,794 Model-based IR normal volatility 0.32 % 20.00 % 1.25 % (1) The tables above include the fair values for the items listed and may not foot to the total population for each category. (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 non-trading 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 tables present 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, 2024 Loans HFS (1) $ 596 $ 352 $ 244 Other real estate owned 9 — 9 Loans (2) 212 — 212 Non-marketable equity securities measured using the measurement alternative 102 — 102 Total assets at fair value on a nonrecurring basis $ 919 $ 352 $ 567 In millions of dollars Fair value Level 2 Level 3 December 31, 2023 Loans HFS (1) $ 1,171 $ 495 $ 676 Other real estate owned 4 — 4 Loans (2) 328 — 328 Non-marketable equity securities measured using the measurement alternative 359 — 359 Total assets at fair value on a nonrecurring basis $ 1,862 $ 495 $ 1,367 (1) Net of mark-to-market amounts on the unfunded portion of loans HFS recognized as Other liabilities on the Consolidated Balance Sheet. (2) Represents collateral-dependent loans held for investment for which the fair value of collateral is used to estimate expected credit losses, and whose carrying amount is based on the fair value of the underlying collateral less costs to sell, as applicable (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, 2024 Fair value (1) (in millions) Methodology Input Low (2) High Weighted average (3) Loans HFS $ 211 Price-based Price $ 95.73 $ 100.00 $ 97.91 Loans (5) $ 149 Cash flow Appraised value (4) $ 12,000 $ 78,595,495 $ 40,009,156 62 Recovery analysis Non-marketable equity securities measured using the measurement alternative $ 70 Price-based Price $ 1.23 $ 519.72 $ 110.65 33 Comparable analysis Revenue multiple 6.10x 9.19x 6.89x Illiquidity discount 18.40 % 19.50 % 18.95 % Other real estate owned $ 7 Price-based Appraised value (4) $ 21,600 $ 342,000 $ 194,563 Price $ — $ 8,427.00 $ 123.38 As of December 31, 2023 Fair value (1) (in millions) Methodology Input Low (2) High Weighted average (3) Loans HFS $ 674 Price-based Price $ 67.50 $ 100.00 $ 93.39 Loans (5) $ 296 Recovery analysis Appraised value (4) $ 12,000 $ 75,997,078 $ 46,121,923 Non-marketable equity securities measured using the measurement alternative $ 250 Price-based Price $ 1.57 $ 2,637.00 $ 1,114.06 109 Comparable analysis Revenue multiple 2.30x 35.70x 11.69x Other real estate owned $ 3 Price-based Appraised value (4) $ 401,042 $ 2,061,700 $ 155,696 (1) The tables above include the fair values for the items listed and may not foot to the total population for each category. (2) Some inputs are shown as zero due to rounding. (3) Weighted averages are calculated based on the fair values of the instruments. (4) Appraised values are disclosed in whole dollars. (5) Represents collateral-dependent loans held for investment for which the fair value of collateral is used to estimate expected credit losses, and whose carrying amount is based on the fair value of the underlying collateral less costs to sell, as applicable (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 Nine Months Ended In millions of dollars 2024 2023 2024 2023 Loans HFS $ (1) $ — $ (46) $ 6 Other real estate owned — — — — Loans (1) (16) (82) (16) (110) Non-marketable equity securities measured using the measurement alternative (8) (12) 20 (69) Total nonrecurring fair value gains (losses) $ (25) $ (94) $ (42) $ (173) (1) Represents collateral-dependent loans held for investment for which the fair value of collateral is used to estimate expected credit losses, and whose carrying amount is based on the fair value of the underlying collateral less costs to sell, as applicable (primarily real estate).
Estimated fair value of financial instruments	The following tables present the carrying value and fair value of Citigroup’s financial instruments that are not carried at fair value. The tables below therefore exclude items measured at fair value on a recurring basis presented in the tables above. September 30, 2024 Estimated fair value Carrying Estimated In billions of dollars Level 1 Level 2 Level 3 Assets HTM debt securities, net of allowance (1) $ 253.6 $ 239.8 $ 126.5 $ 110.9 $ 2.4 Securities borrowed and purchased under agreements to resell 138.0 138.0 — 138.0 — Loans (2)(3) 662.2 669.0 — — 669.0 Other financial assets (3)(4) 403.8 403.8 284.9 18.2 100.7 Liabilities Deposits (5) $ 1,305.9 $ 1,305.7 $ — $ 1,305.7 $ — Securities loaned and sold under agreements to repurchase 215.5 215.5 — 215.5 — Long-term debt (6) 181.7 186.8 — 175.8 11.0 Other financial liabilities (7) 146.4 146.4 — 27.9 118.5 December 31, 2023 Estimated fair value Carrying Estimated In billions of dollars Level 1 Level 2 Level 3 Assets HTM debt securities, net of allowance (1) $ 259.7 $ 240.6 $ 124.0 $ 114.1 $ 2.5 Securities borrowed and purchased under agreements to resell 139.6 139.7 — 139.7 — Loans (2)(3) 663.3 673.2 — — 673.2 Other financial assets (3)(4) 347.5 347.5 243.1 17.8 86.6 Liabilities Deposits $ 1,306.2 $ 1,305.9 $ — $ 1,116.5 $ 189.4 Securities loaned and sold under agreements to repurchase 215.6 215.6 — 215.6 — Long-term debt (6) 170.3 173.4 — 168.0 5.4 Other financial liabilities (7) 132.8 132.8 — 29.2 103.6 (1) Includes $5.3 billion and $5.5 billion of non-marketable equity securities carried at cost at September 30, 2024 and December 31, 2023, respectively. (2) The carrying value of loans is net of the allowance for credit losses on loans of $18.4 billion for September 30, 2024 and $18.1 billion for December 31, 2023. In addition, the carrying values exclude $0.3 billion and $0.3 billion of lease finance receivables at September 30, 2024 and December 31, 2023, respectively. (3) Includes items measured at fair value on a nonrecurring basis. (4) 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. (5) As a result of Citi refining its application of fair value hierarchy methodologies, certain deposit liabilities that were previously classified as Level 3 are now classified as Level 2. (6) The carrying value includes long-term debt balances under qualifying fair value hedges. (7) 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, 2024
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 2024 2023 2024 2023 Assets Securities borrowed and purchased under agreements to resell $ 223 $ 69 $ 164 $ 59 Trading account assets 8 (14) 10 65 Loans Certain corporate loans (143) 1,036 1,235 1,362 Certain consumer loans 14 (10) 4 (9) Total loans $ (129) $ 1,026 $ 1,239 $ 1,353 Other assets MSRs $ (40) $ 42 $ (23) $ 61 Certain mortgage loans HFS (1) 43 (28) 48 (38) Total other assets $ 3 $ 14 $ 25 $ 23 Total assets $ 105 $ 1,095 $ 1,438 $ 1,500 Liabilities Interest-bearing deposits $ (43) $ 18 $ (106) $ (34) Securities loaned and sold under agreements to repurchase (70) (63) (44) (82) Trading account liabilities (17) (151) (241) 1 Short-term borrowings (2) (200) 144 (581) 232 Long-term debt (2) (6,216) 2,443 (8,338) (4,053) Total liabilities $ (6,546) $ 2,391 $ (9,310) $ (3,936) (1) Includes gains (losses) associated with interest rate lock commitments for originated loans for which the Company has elected the fair value option. (2) Includes DVA that is included in AOCI . See Notes 19 and 23.
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, 2024 December 31, 2023 In millions of dollars Trading assets Loans Trading assets Loans Carrying amount reported on the Consolidated Balance Sheet $ 4,059 $ 8,106 $ 4,518 $ 7,594 Aggregate unpaid principal balance in excess of (less than) fair value 109 (71) 88 10 Balance of non-accrual loans or loans more than 90 days past due — 2 — 1 Aggregate unpaid principal balance in excess of (less than) fair value for non-accrual loans or loans more than 90 days past due — 1 — 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, 2024 December 31, 2023 Carrying amount reported on the Consolidated Balance Sheet $ 948 $ 571 Aggregate fair value in excess of (less than) unpaid principal balance 29 17 Balance of non-accrual loans or loans more than 90 days past due 1 3 Aggregate unpaid principal balance in excess of fair value for non-accrual loans — —
Schedule of carrying value of structured notes, disaggregated by type of embedded derivative instrument	The following table provides information about the carrying value of notes carried at fair value, disaggregated by type of risk: In billions of dollars September 30, 2024 December 31, 2023 Interest rate linked $ 60.3 $ 60.4 Foreign exchange linked 0.2 — Equity linked 44.1 45.9 Commodity linked 6.4 5.3 Credit linked 6.3 4.7 Total $ 117.3 $ 116.3
Schedule of long-term debt carried at fair value, excluding debt issued by consolidated VIEs	The following table provides information about long-term debt and short-term borrowings carried at fair value: In millions of dollars September 30, 2024 December 31, 2023 Long-term debt Carrying amount reported on the Consolidated Balance Sheet $ 117,286 $ 116,338 Aggregate unpaid principal balance in excess of (less than) fair value (2,281) (2,842) Short-term borrowings Carrying amount reported on the Consolidated Balance Sheet $ 11,896 $ 6,545 Aggregate unpaid principal balance in excess of (less than) fair value (330) (60)
Schedule of short-term borrowings carried at fair value

GUARANTEES AND COMMITMENTS (Tab

GUARANTEES AND COMMITMENTS (Tables)	9 Months Ended
	Sep. 30, 2024
Guarantees and Commitments [Abstract]
Schedule of guarantor obligations	Maximum potential amount of future payments In billions of dollars at September 30, 2024 Expire within Expire after Total amount Carrying value (in millions of dollars) Financial standby letters of credit $ 17.6 $ 61.5 $ 79.1 $ 653 Performance guarantees 4.4 5.7 10.1 33 Derivative instruments considered to be guarantees 45.7 22.5 68.2 306 Loans sold with recourse — 1.0 1.0 — Securities lending indemnifications (1) 108.1 — 108.1 — Card merchant processing (2) 123.8 — 123.8 — Credit card arrangements with partners 0.2 0.1 0.3 4 Guarantees under the Fixed Income Clearing Corporation sponsored member repo program 135.3 — 135.3 — Other 0.1 7.7 7.8 44 Total $ 435.2 $ 98.5 $ 533.7 $ 1,040 Maximum potential amount of future payments In billions of dollars at December 31, 2023 Expire within Expire after Total amount Carrying value ( in millions of dollars) Financial standby letters of credit $ 17.8 $ 63.5 $ 81.3 $ 674 Performance guarantees 4.8 5.8 10.6 49 Derivative instruments considered to be guarantees 24.2 16.3 40.5 362 Loans sold with recourse 0.6 1.2 1.8 16 Securities lending indemnifications (1) 104.1 — 104.1 — Card merchant processing (2) 138.0 — 138.0 — Credit card arrangements with partners 0.2 0.2 0.4 5 Guarantees under the Fixed Income Clearing Corporation sponsored member repo program 27.7 — 27.7 — Other — 7.7 7.7 50 Total $ 317.4 $ 94.7 $ 412.1 $ 1,156 (1) The carrying values of securities lending indemnifications were not material for either period presented, as the probability of potential liabilities arising from these guarantees is minimal. (2) At September 30, 2024 and December 31, 2023, this maximum potential exposure was estimated to be approximately $124 billion and $138 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 on 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, 2024 Investment Non-investment Not Total Financial standby letters of credit $ 67.4 $ 11.7 $ — $ 79.1 Loans sold with recourse — — 1.0 1.0 Other — 7.7 — 7.7 Total $ 67.4 $ 19.4 $ 1.0 $ 87.8 Maximum potential amount of future payments In billions of dollars at December 31, 2023 Investment Non-investment Not Total Financial standby letters of credit $ 70.5 $ 10.8 $ — $ 81.3 Loans sold with recourse — — 1.8 1.8 Other — 7.7 — 7.7 Total $ 70.5 $ 18.5 $ 1.8 $ 90.8
Schedule of credit commitments	The table below summarizes Citigroup’s credit commitments: In millions of dollars U.S. Outside of U.S. (1) September 30, December 31, 2023 Commercial and similar letters of credit $ 779 $ 3,349 $ 4,128 $ 5,345 One- to four-family residential mortgages 592 499 1,091 1,245 Revolving open-end loans secured by one- to four-family residential properties 5,287 16 5,303 5,495 Commercial real estate, construction and land development 11,458 1,629 13,087 15,266 Credit card lines 621,106 61,276 682,382 677,005 Commercial and other consumer loan commitments 225,558 112,186 337,744 312,300 Other commitments and contingencies (2) 4,911 201 5,112 5,146 Total $ 869,691 $ 179,156 $ 1,048,847 $ 1,021,802 (1) Consumer commitments related to the business HFS countries under sales agreements are reflected in their original categories until the respective sales are completed. (2) Other commitments and contingencies include commitments to purchase certain debt and equity securities.
Schedule of restricted cash	Restricted cash is included on the Consolidated Balance Sheet within the following balance sheet lines: In millions of dollars September 30, December 31, 2023 Cash and due from banks $ 3,778 $ 3,479 Deposits with banks, net of allowance 16,293 15,538 Total $ 20,071 $ 19,017

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
ROU asset and lease liabilities	The following table presents information on the right-of-use (ROU) asset and lease liabilities included in Premises and equipment and Other liabilities , respectively: In millions of dollars September 30, December 31, ROU asset $ 2,822 $ 2,801 Lease liability 2,991 2,974

SUBSIDIARY GUARANTEES (Tables)

SUBSIDIARY GUARANTEES (Tables)	9 Months Ended
	Sep. 30, 2024
Condensed Financial Information Disclosure [Abstract]
Summarized income statement	Summarized financial information for Citigroup Inc. and CGMHI is presented in the tables below: SUMMARIZED INCOME STATEMENT Nine Months Ended September 30, 2024 In millions of dollars Citigroup parent company CGMHI Total revenues, net of interest expense $ 2,454 $ 8,870 Total operating expenses 222 9,300 Provision for credit losses — 15 Equity in undistributed income of subsidiaries 7,067 — Income (loss) from continuing operations before income taxes $ 9,299 $ (445) Provision (benefit) for income taxes (527) 156 Net income (loss) $ 9,826 $ (601)
Summarized balance sheet	SUMMARIZED BALANCE SHEET September 30, 2024 December 31, 2023 In millions of dollars Citigroup parent company CGMHI Citigroup parent company CGMHI Cash and deposits with banks $ 4,021 $ 20,604 $ 3,011 $ 23,756 Securities borrowed and purchased under resale agreements — 229,063 — 283,174 Trading account assets 435 315,659 461 273,379 Advances to subsidiaries 153,041 — 150,845 — Investments in subsidiary bank holding company 179,577 — 172,125 — Investments in non-bank subsidiaries 46,565 — 46,870 — Other assets 14,941 170,885 14,202 167,609 Total assets $ 398,580 $ 736,211 $ 387,514 $ 747,918 Securities loaned and sold under agreements to repurchase $ — $ 300,713 $ — $ 309,862 Trading account liabilities 329 99,877 300 111,233 Short-term borrowings — 26,629 — 20,481 Long-term debt 170,649 185,522 162,309 184,083 Advances from subsidiaries 15,838 — 16,724 — Other liabilities 2,681 87,182 2,728 85,079 Stockholders’ equity 209,083 36,288 205,453 37,180 Total liabilities and equity $ 398,580 $ 736,211 $ 387,514 $ 747,918

DISCONTINUED OPERATIONS, SIGN_3

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS - Narrative (Details) $ in Millions	3 Months Ended			7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) business	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) business	Sep. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations, net of taxes	$ (1)	$ 2			$ (2)	$ 0
Cost incurred to date	$ 1,051				$ 1,051
Personal installment loan
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on sale of loans			$ 5	$ (7)
Severance | Russian Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Settlement of credit card receivable							$ 55
Citibank Korea Inc. | Severance
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cost incurred to date								$ 1,100
Legacy Franchises | Consumer banking businesses
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses with sale agreements | business	9				9
Number of businesses sold | business	5				5

DISCONTINUED OPERATIONS, SIGN_4

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS - Income (Loss) Before Taxes (Details) - USD ($) $ in Millions						3 Months Ended		9 Months Ended
	Aug. 12, 2023	Mar. 01, 2023	Nov. 01, 2022	Aug. 01, 2022	Jun. 01, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Australia
Results of Discontinued Operations
Income (loss) before taxes						$ 0	$ 0	$ 0	$ 0
Australia | Sold
Results of Discontinued Operations
Assets					$ 9,400
Loans					9,300
Allowance					140
Liabilities					7,300
Deposits					6,800
Pretax gain (loss) on sale of business					(768)
Gain (loss) on sale of business, after-tax					(644)
Loss on sale of business, foreign currency translation adjustments					620
Loss on sale of business, foreign currency translation adjustments, after-tax					$ 470
Philippines
Results of Discontinued Operations
Income (loss) before taxes						0	0	0	0
Philippines | Sold
Results of Discontinued Operations
Assets				$ 1,800
Loans				1,200
Allowance				80
Liabilities				1,300
Deposits				1,200
Pretax gain (loss) on sale of business				618
Gain (loss) on sale of business, after-tax				$ 290
Thailand
Results of Discontinued Operations
Income (loss) before taxes						0	0	0	0
Thailand | Sold
Results of Discontinued Operations
Assets			$ 2,700
Loans			2,400
Allowance			67
Liabilities			1,000
Deposits			800
Pretax gain (loss) on sale of business			209
Gain (loss) on sale of business, after-tax			$ 115
India
Results of Discontinued Operations
Income (loss) before taxes						0	0	0	2
India | Sold
Results of Discontinued Operations
Assets		$ 5,200
Loans		3,400
Allowance		32
Liabilities		5,200
Deposits		5,100
Pretax gain (loss) on sale of business		1,000
Gain (loss) on sale of business, after-tax		$ 718
Taiwan
Results of Discontinued Operations
Income (loss) before taxes						$ 0	$ (1)	$ 0	$ 91
Taiwan | Sold
Results of Discontinued Operations
Assets	$ 11,600
Loans	7,200
Allowance	92
Liabilities	9,200
Deposits	9,000
Pretax gain (loss) on sale of business	405
Gain (loss) on sale of business, after-tax	$ 286

DISCONTINUED OPERATIONS, SIGN_5

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS - Summarized Reserve Charges (Details) - USD ($) $ in Millions	2 Months Ended	3 Months Ended						9 Months Ended		12 Months Ended
	Dec. 31, 2021	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Employee termination costs
Beginning of period		$ 272	$ 764	$ 712				$ 712	$ 0	$ 0
Additional charges		9	36	225	$ 0			270	0	781
Foreign exchange		(10)	(1)	0						0
End of period		102	272	764				102		712
Severance
Employee termination costs
Beginning of period		272	731	687				687	$ 0	0
Additional charges		9	39	171						687
Foreign exchange		(10)	(1)	0						0
End of period		$ 102	$ 272	$ 731				$ 102		$ 687
Citibank Korea Inc. | Severance
Employee termination costs
Beginning of period	$ 1,052					$ 714	$ 1,054
Additional charges						(3)	31
Utilization	(1)					(670)	(347)
Foreign exchange	3					(41)	(24)
End of period	$ 1,054					$ 0	$ 714

DISCONTINUED OPERATIONS, SIGN_6

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS - Wind Down Charges (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended		12 Months Ended	25 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Sep. 30, 2024
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	$ 9	$ 36	$ 225	$ 0	$ 270	$ 0	$ 781
Russian Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	4							$ 71
Estimated additional charges	42				42			42
Russian Operations | All Other
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	4							61
Estimated additional charges	41				41			41
Russian Operations | Services, Markets and Banking
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	0							10
Estimated additional charges	1				1			1
Severance
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	9	$ 39	$ 171				$ 687
Severance | Russian Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	3							51
Estimated additional charges	20				20			20
Severance | Russian Operations | All Other
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	3							41
Estimated additional charges	19				19			19
Severance | Russian Operations | Services, Markets and Banking
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	0							10
Estimated additional charges	1				1			1
Vendor termination and other costs | Russian Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	1							20
Estimated additional charges	22				22			22
Vendor termination and other costs | Russian Operations | All Other
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	1							20
Estimated additional charges	22				22			22
Vendor termination and other costs | Russian Operations | Services, Markets and Banking
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring	0							0
Estimated additional charges	$ 0				$ 0			$ 0

OPERATING SEGMENTS - Operations

OPERATING SEGMENTS - Operations by Segment (Details) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) segment	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Segment Reporting [Abstract]
Number of operating segments | segment				5
Segment Reporting Information [Line Items]
Net interest income		$ 13,362	$ 13,828	$ 40,362	$ 41,076
Non-interest revenue		6,953	6,311	21,196	19,946
Total revenues, net of interest expense		20,315	20,139	61,558	61,022
Provisions for credit losses and for benefits and claims	[1]	2,675	1,840	7,516	5,639
Provision (benefits) for income taxes		1,116	1,203	3,299	3,824
Income (loss) from continuing operations		3,274	3,585	9,945	11,189
Identifiable assets		2,430,663		2,430,663		$ 2,411,834
Average loans		687,000	662,000	682,000	657,000
Average deposits		1,311,000	1,315,000	1,316,000	1,339,000
Operating Segments
Segment Reporting Information [Line Items]
Income (loss) from continuing operations		3,319	3,371	10,116	10,419
Operating Segments | Services
Segment Reporting Information [Line Items]
Net interest income		3,435	3,440	9,977	9,809
Non-interest revenue		1,593	1,196	4,497	3,776
Total revenues, net of interest expense		5,028	4,636	14,474	13,585
Provisions for credit losses and for benefits and claims		127	95	164	304
Provision (benefits) for income taxes		630	666	1,626	1,952
Income (loss) from continuing operations		1,683	1,355	4,696	3,894
Identifiable assets		608,000		608,000		586,000
Average loans		87,000	83,000	84,000	81,000
Average deposits		825,000	797,000	812,000	814,000
Operating Segments | Markets
Segment Reporting Information [Line Items]
Net interest income		1,405	1,695	5,149	5,246
Non-interest revenue		3,412	3,053	10,111	10,037
Total revenues, net of interest expense		4,817	4,748	15,260	15,283
Provisions for credit losses and for benefits and claims		141	162	329	229
Provision (benefits) for income taxes		248	211	924	1,166
Income (loss) from continuing operations		1,089	1,065	3,979	4,066
Identifiable assets		1,002,000		1,002,000		1,008,000
Average loans		119,000	108,000	119,000	109,000
Average deposits		19,000	23,000	23,000	23,000
Operating Segments | Banking
Segment Reporting Information [Line Items]
Net interest income		527	555	1,636	1,610
Non-interest revenue		1,070	818	3,324	2,127
Total revenues, net of interest expense		1,597	1,373	4,960	3,737
Provisions for credit losses and for benefits and claims		177	(56)	16	(327)
Provision (benefits) for income taxes		68	47	346	83
Income (loss) from continuing operations		236	157	1,172	265
Identifiable assets		151,000		151,000		148,000
Average loans		88,000	89,000	89,000	92,000
Average deposits		1,000	1,000	1,000	1,000
Operating Segments | USPB
Segment Reporting Information [Line Items]
Net interest income		5,293	5,175	15,622	14,912
Non-interest revenue		(248)	(258)	(480)	(665)
Total revenues, net of interest expense		5,045	4,917	15,142	14,247
Provisions for credit losses and for benefits and claims		1,909	1,459	6,428	4,633
Provision (benefits) for income taxes		157	221	306	487
Income (loss) from continuing operations		522	756	990	1,619
Identifiable assets		245,000		245,000		242,000
Average loans		210,000	196,000	207,000	189,000
Average deposits		85,000	110,000	93,000	111,000
Operating Segments | Wealth
Segment Reporting Information [Line Items]
Net interest income		1,233	1,164	3,261	3,371
Non-interest revenue		769	667	2,248	1,986
Total revenues, net of interest expense		2,002	1,831	5,509	5,357
Provisions for credit losses and for benefits and claims		33	(2)	(146)	(7)
Provision (benefits) for income taxes		85	32	202	104
Income (loss) from continuing operations		283	132	668	398
Identifiable assets		230,000		230,000		229,000
Average loans		150,000	151,000	150,000	150,000
Average deposits		316,000	305,000	316,000	311,000
All Other
Segment Reporting Information [Line Items]
Net interest income		1,469	1,799	4,717	6,128
Non-interest revenue		356	439	1,474	1,277
Total revenues, net of interest expense		1,825	2,238	6,191	7,405
Provisions for credit losses and for benefits and claims		289	199	718	844
Provision (benefits) for income taxes		(52)	(59)	(29)	(377)
Income (loss) from continuing operations		(494)	(94)	(1,389)	177
Identifiable assets		195,000		195,000		$ 199,000
Average loans		33,000	35,000	33,000	36,000
Average deposits		65,000	79,000	71,000	79,000
Reconciling Items
Segment Reporting Information [Line Items]
Net interest income		0	0	0	0
Non-interest revenue		1	396	22	1,408
Total revenues, net of interest expense		1	396	22	1,408
Provisions for credit losses and for benefits and claims		(1)	(17)	7	(37)
Provision (benefits) for income taxes		(20)	85	(76)	409
Income (loss) from continuing operations		$ (45)	$ 214	$ (171)	$ 770
[1]In accordance with ASC 326, which requires the provision for credit losses on AFS debt securities to be included in revenue. The Total provisions for credit losses and for benefits and claims excludes the provision for credit losses on AFS debt securities, which is disclosed separately above.

OPERATING SEGMENTS - Reconcilia

OPERATING SEGMENTS - Reconciliation (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Income (loss) from continuing operations	$ 3,274		$ 3,585		$ 9,945	$ 11,189
Total revenues, net of interest expense	6,953		6,311		21,196	19,946
Total operating expenses	13,250		13,511		40,798	40,370
Provision (benefits) for income taxes	1,116		1,203		3,299	3,824
Held for sale | Mexico and Asia Exit Markets
Segment Reporting Information [Line Items]
Operating expenses, before tax	67	$ 262	114			266
Operating expenses, after tax	46	$ 181	78			188
Sold | India
Segment Reporting Information [Line Items]
Operating expenses, before tax				$ 1,059
Operating expenses, after tax				$ 727
Sold | Taiwan
Segment Reporting Information [Line Items]
Operating expenses, before tax			403
Operating expenses, after tax			284
Operating Segments
Segment Reporting Information [Line Items]
Income (loss) from continuing operations	3,319		3,371		10,116	10,419
Reconciling Items
Segment Reporting Information [Line Items]
Income (loss) from continuing operations	(45)		214		(171)	770
Total revenues, net of interest expense	1		396		22	1,408
Total operating expenses	67		114		262	266
Provision (release) for credit losses	(1)		(17)		7	(37)
Provision (benefits) for income taxes	$ (20)		$ 85		$ (76)	$ 409

INTEREST INCOME AND EXPENSE (De

INTEREST INCOME AND EXPENSE (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest income
Loan interest, including fees	$ 15,805	$ 15,041	$ 46,829	$ 42,381
Deposits with banks	3,050	2,645	8,407	8,725
Securities borrowed and purchased under agreements to resell	7,293	7,363	22,326	18,791
Investments, including dividends	4,683	4,719	14,353	13,314
Trading account assets	4,451	3,893	13,082	10,391
Other interest-earning assets	1,174	1,176	3,669	3,277
Total interest income	36,456	34,837	108,666	96,879
Interest expense
Deposits	10,319	9,630	30,965	26,065
Securities loaned and sold under agreements to repurchase	7,328	6,090	21,256	14,609
Trading account liabilities	792	892	2,417	2,549
Short-term borrowings and other interest-bearing liabilities	2,009	1,956	5,873	5,382
Long-term debt	2,646	2,441	7,793	7,198
Total interest expense	23,094	21,009	68,304	55,803
Net interest income	13,362	13,828	40,362	41,076
Provision for credit losses on loans	2,382	1,816	7,163	5,314
Net interest income after provision for credit losses on loans	10,980	12,012	33,199	35,762
Consumer loans
Interest income
Loan interest, including fees	10,051	9,609	29,629	27,195
Corporate loans
Interest income
Loan interest, including fees	$ 5,754	$ 5,432	$ 17,200	$ 15,186

COMMISSIONS AND FEES; ADMINIS_3

COMMISSIONS AND FEES; ADMINISTRATION AND OTHER FIDUCIARY FEES - Commissions and Fees Revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Commissions and fees
Total commissions and fees	$ 2,695	$ 2,195	$ 8,081	$ 6,693
Investment Banking
Commissions and fees
Total commissions and fees	944	694	2,692	2,018
Brokerage Commissions
Commissions and fees
Total commissions and fees	653	565	1,895	1,776
Revenue recognized	43	44	129	158
Interchange fees
Commissions and fees
Total commissions and fees	3,052	3,015	9,074	8,944
Card-related loan fees
Commissions and fees
Total commissions and fees	162	123	439	360
Card rewards and partner payments
Commissions and fees
Total commissions and fees	(3,187)	(3,159)	(9,292)	(9,284)
Deposit-related fees
Commissions and fees
Total commissions and fees	324	325	1,005	924
Transactional service fees
Commissions and fees
Total commissions and fees	344	327	1,043	978
Corporate finance
Commissions and fees
Total commissions and fees	164	89	512	277
Insurance distribution revenue
Commissions and fees
Total commissions and fees	76	77	238	257
Insurance premiums
Commissions and fees
Total commissions and fees	23	26	72	72
Loan servicing
Commissions and fees
Total commissions and fees	19	21	54	71
Other
Commissions and fees
Total commissions and fees	121	92	349	300
Commissions and fees
Commissions and fees
Commissions and fees	$ (2,791)	$ (2,897)	$ (8,162)	$ (8,497)

COMMISSIONS AND FEES; ADMINIS_4

COMMISSIONS AND FEES; ADMINISTRATION AND OTHER FIDUCIARY FEES - Administration and Other Fiduciary Fees (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Commissions and fees
Total administration and other fiduciary fees	$ 1,059	$ 971	$ 3,142	$ 2,856
Custody fees
Commissions and fees
Total administration and other fiduciary fees	520	469	1,562	1,424
Fiduciary fees
Commissions and fees
Total administration and other fiduciary fees	403	370	1,183	1,024
Guarantee fees
Commissions and fees
Total administration and other fiduciary fees	136	132	397	408
Administration and other fiduciary fees
Commissions and fees
Total administration and other fiduciary fees	1,059	971	3,142	2,856
Revenue not accounted for under ASC 606, revenue from contracts with customers	$ 136	$ 132	$ 397	$ 408

PRINCIPAL TRANSACTIONS (Details

PRINCIPAL TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Principal transactions revenue
Principal transactions revenue	$ 3,219	$ 3,008	$ 9,367	$ 9,475
Interest rate risks
Principal transactions revenue
Principal transactions revenue	659	782	1,744	2,447
Foreign exchange risks
Principal transactions revenue
Principal transactions revenue	1,505	1,464	4,313	4,598
Equity risks
Principal transactions revenue
Principal transactions revenue	663	308	1,964	1,147
Equity risks | Visa
Principal transactions revenue
Principal transactions revenue			400
Commodity and other risks
Principal transactions revenue
Principal transactions revenue	383	475	1,007	1,443
Credit products and risks
Principal transactions revenue
Principal transactions revenue	$ 9	$ (21)	$ 339	$ (160)

RETIREMENT BENEFITS - Net (Bene

RETIREMENT BENEFITS - Net (Benefit) Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Amortization of unrecognized:
Total net expense	$ 6	$ 6	$ 20	$ 12
U.S. plans | Pension plans
Service-related expense
Service cost	0	0	0	0
Interest cost on benefit obligation	119	124	355	374
Expected return on assets	(150)	(160)	(453)	(481)
Amortization of unrecognized:
Prior service (benefit)	0	0	1	1
Net actuarial loss (gain)	43	39	134	118
Curtailment (gain)			0	0
Settlement loss	0	0	0	0
Total net expense	12	3	37	12
U.S. plans | Postretirement benefit plans
Service-related expense
Service cost	0	0	0	0
Interest cost on benefit obligation	4	4	12	13
Expected return on assets	(3)	(3)	(8)	(10)
Amortization of unrecognized:
Prior service (benefit)	(2)	(2)	(7)	(7)
Net actuarial loss (gain)	(2)	(3)	(7)	(8)
Curtailment (gain)			0	0
Settlement loss	0	0	0	0
Total net expense	(3)	(4)	(10)	(12)
Non-U.S. plans | Pension plans
Service-related expense
Service cost	28	29	87	87
Interest cost on benefit obligation	105	105	323	305
Expected return on assets	(80)	(84)	(249)	(247)
Amortization of unrecognized:
Prior service (benefit)	(1)	(1)	(3)	(4)
Net actuarial loss (gain)	18	20	61	54
Curtailment (gain)			0	(8)
Settlement loss	4	5	6	9
Total net expense	74	74	225	196
Non-U.S. plans | Postretirement benefit plans
Service-related expense
Service cost	0	0	1	1
Interest cost on benefit obligation	25	27	82	79
Expected return on assets	(19)	(20)	(61)	(59)
Amortization of unrecognized:
Prior service (benefit)	(1)	(2)	(5)	(6)
Net actuarial loss (gain)	3	(4)	8	(14)
Curtailment (gain)			0	0
Settlement loss	0	0	0	0
Total net expense	$ 8	$ 1	$ 25	$ 1

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, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Change in projected benefit obligation
Actuarial loss	$ 1			$ 1	$ 2	$ 2
U.S. plans | Pension plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year			$ 9,640		9,640
Plans measured annually
Service cost	0			0	0	0
Interest cost on benefit obligation	119			124	355	374
Change in plan assets
Plan assets at fair value at beginning of year			10,210		10,210
Net amount recognized at period end
Benefit asset	1,126				1,126
Benefit liability	(502)				(502)
Net amount recognized on the balance sheet—Significant Plans	624				624
Amounts recognized in AOCI at period end(3)
Prior service (expense) benefit	0				0
Net actuarial (loss) gain	(6,287)				(6,287)
Net amount recognized in equity-pretax	(6,287)				(6,287)
Accumulated benefit obligation at period end—Significant Plans	9,423				9,423
U.S. plans | Pension plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year			18		18
Plans measured annually
Change in plan assets
Plan assets at fair value at beginning of year			0		0
U.S. plans | Pension plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	9,147		9,622		9,622
Plans measured annually	(9,446)	$ (9,147)			(9,446)
Service cost	0
Interest cost on benefit obligation	120
Actuarial loss	403
Benefits paid, net of participants’ contributions	(224)
Foreign exchange impact	0
Projected benefit obligation at period end—Significant Plans	9,446	9,147			9,446
Quarter activity		(231)	(244)
Change in plan assets
Plan assets at fair value at beginning of year	9,806		10,210		10,210
Actual return on plan assets	474
Company contributions, net of reimbursements	14
Benefits paid, net of participants’ contributions	(224)
Foreign exchange impact	0
Plan assets at fair value at period end—Significant Plans	10,070	9,806			10,070
Quarterly activity		(203)	(201)
Funded status of the Significant Plans	624				624
U.S. plans | Postretirement benefit plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year			343		343
Plans measured annually
Service cost	0			0	0	0
Interest cost on benefit obligation	4			4	12	13
Change in plan assets
Plan assets at fair value at beginning of year			231		231
Net amount recognized at period end
Benefit asset	0				0
Benefit liability	(110)				(110)
Net amount recognized on the balance sheet—Significant Plans	(110)				(110)
Amounts recognized in AOCI at period end(3)
Prior service (expense) benefit	66				66
Net actuarial (loss) gain	105				105
Net amount recognized in equity-pretax	171				171
Accumulated benefit obligation at period end—Significant Plans	325				325
U.S. plans | Postretirement benefit plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year			0		0
Plans measured annually
Change in plan assets
Plan assets at fair value at beginning of year			0		0
U.S. plans | Postretirement benefit plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	320		343		343
Plans measured annually	(325)	(320)			(325)
Service cost	0
Interest cost on benefit obligation	4
Actuarial loss	10
Benefits paid, net of participants’ contributions	(9)
Foreign exchange impact	0
Projected benefit obligation at period end—Significant Plans	325	320			325
Quarter activity		(11)	(12)
Change in plan assets
Plan assets at fair value at beginning of year	217		231		231
Actual return on plan assets	9
Company contributions, net of reimbursements	(2)
Benefits paid, net of participants’ contributions	(9)
Foreign exchange impact	0
Plan assets at fair value at period end—Significant Plans	215	217			215
Quarterly activity		(14)	0
Funded status of the Significant Plans	(110)				(110)
Non-U.S. plans | Pension plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year			7,030		7,030
Plans measured annually
Service cost	28			29	87	87
Interest cost on benefit obligation	105			105	323	305
Change in plan assets
Plan assets at fair value at beginning of year			6,426		6,426
Net amount recognized at period end
Benefit asset	797				797
Benefit liability	(762)				(762)
Net amount recognized on the balance sheet—Significant Plans	35				35
Amounts recognized in AOCI at period end(3)
Prior service (expense) benefit	(8)				(8)
Net actuarial (loss) gain	(1,366)				(1,366)
Net amount recognized in equity-pretax	(1,374)				(1,374)
Accumulated benefit obligation at period end—Significant Plans	4,662				4,662
Non-U.S. plans | Pension plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year			1,663		1,663
Plans measured annually
Change in plan assets
Plan assets at fair value at beginning of year			(1,198)		(1,198)
Non-U.S. plans | Pension plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	4,915		5,367		5,367
Plans measured annually	(4,871)	(4,915)			(4,871)
Service cost	11
Interest cost on benefit obligation	86
Actuarial loss	33
Benefits paid, net of participants’ contributions	(84)
Foreign exchange impact	(90)
Projected benefit obligation at period end—Significant Plans	4,871	4,915			4,871
Quarter activity		(376)	(76)
Change in plan assets
Plan assets at fair value at beginning of year	4,841		5,228		5,228
Actual return on plan assets	160
Company contributions, net of reimbursements	5
Benefits paid, net of participants’ contributions	(84)
Foreign exchange impact	(16)
Plan assets at fair value at period end—Significant Plans	4,906	4,841			4,906
Quarterly activity		(275)	(112)
Funded status of the Significant Plans	35				35
Non-U.S. plans | Postretirement benefit plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year			1,208		1,208
Plans measured annually
Service cost	0			0	1	1
Interest cost on benefit obligation	25			$ 27	82	$ 79
Change in plan assets
Plan assets at fair value at beginning of year			970		970
Net amount recognized at period end
Benefit asset	21				21
Benefit liability	0				0
Net amount recognized on the balance sheet—Significant Plans	21				21
Amounts recognized in AOCI at period end(3)
Prior service (expense) benefit	24				24
Net actuarial (loss) gain	(221)				(221)
Net amount recognized in equity-pretax	(197)				(197)
Accumulated benefit obligation at period end—Significant Plans	822				822
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			219		219
Plans measured annually
Change in plan assets
Plan assets at fair value at beginning of year			(9)		(9)
Non-U.S. plans | Postretirement benefit plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	870		989		989
Plans measured annually	(822)	(870)			(822)
Service cost	0
Interest cost on benefit obligation	22
Actuarial loss	14
Benefits paid, net of participants’ contributions	(22)
Foreign exchange impact	(62)
Projected benefit obligation at period end—Significant Plans	822	870			822
Quarter activity		(116)	(3)
Change in plan assets
Plan assets at fair value at beginning of year	865		961		961
Actual return on plan assets	63
Company contributions, net of reimbursements	0
Benefits paid, net of participants’ contributions	(22)
Foreign exchange impact	(63)
Plan assets at fair value at period end—Significant Plans	843	865			843
Quarterly activity		$ (88)	$ (8)
Funded status of the Significant Plans	21				21
Qualified plans | U.S. plans | Pension plans | Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	1,126				1,126
Qualified plans | U.S. plans | Postretirement benefit plans | Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	(110)				(110)
Qualified plans | Non-U.S. plans | Pension plans | Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	35				35
Qualified plans | Non-U.S. plans | Postretirement benefit plans | Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	21				21
Nonqualified plans | U.S. plans | Pension plans | Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	(502)				(502)
Nonqualified plans | U.S. plans | Postretirement benefit plans | Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	0				0
Nonqualified plans | Non-U.S. plans | Pension plans | Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	0				0
Nonqualified plans | Non-U.S. plans | Postretirement benefit plans | Significant Plans Measured Quarterly
Change in plan assets
Funded status of the 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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Change in accumulated other comprehensive income (loss)
Balance, beginning of period			$ 206,251
Change, net of tax	$ 49	$ 312	305	$ 72
Balance, end of period	209,902	210,195	209,902	210,195
Benefit plans
Change in accumulated other comprehensive income (loss)
Balance, beginning of period	(5,794)	(5,995)	(6,050)	(5,755)
Actuarial assumptions changes and plan experience	(458)	818	78	703
Net gain (loss) due to difference between actual and expected returns	466	(614)	(10)	(676)
Net amortization	56	47	181	135
Curtailment/settlement (gain)	4	5	8	1
Foreign exchange impact and other	20	124	148	(95)
Change in deferred taxes, net	(39)	(68)	(100)	4
Change, net of tax	49	312	305	72
Balance, end of period	$ (5,745)	$ (5,683)	$ (5,745)	$ (5,683)

RETIREMENT BENEFITS - Assumptio

RETIREMENT BENEFITS - Assumptions Used (Details)	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023
U.S. plans | Postretirement benefit plans
Plan Assumptions - During the year
Discount rate	5.60%	5.40%	5.50%
Plan Assumptions - At period end
Discount rate	4.90%	5.60%	6.10%
U.S. plans | Postretirement benefit plans | Minimum
Plan Assumptions - During the year
Expected return on assets	5.70%	5.70%	5.70%
Plan Assumptions - At period end
Expected return on assets	5.70%	5.70%	5.70%
U.S. plans | Postretirement benefit plans | Maximum
Plan Assumptions - During the year
Expected return on assets	3%	3%	3%
Plan Assumptions - At period end
Expected return on assets	3%	3%	3%
Non-U.S. plans | Pension plans | Weighted Average
Plan Assumptions - During the year
Discount rate	8.08%	7.92%	7.72%
Expected return on assets	6.48%	6.51%	6.56%
Plan Assumptions - At period end
Discount rate	7.77%	8.08%	8.35%
Expected return on assets	6.42%	6.48%	6.70%
Non-U.S. plans | Pension plans | Minimum
Plan Assumptions - During the year
Discount rate	1.25%	1.35%	1.80%
Expected return on assets	4.30%	4.20%	4.50%
Plan Assumptions - At period end
Discount rate	0.95%	1.25%	1.85%
Expected return on assets	4.30%	4.30%	4.50%
Non-U.S. plans | Pension plans | Maximum
Plan Assumptions - During the year
Discount rate	11.40%	11%	10.40%
Expected return on assets	9.60%	9.60%	9.90%
Plan Assumptions - At period end
Discount rate	11.05%	11.40%	11.55%
Expected return on assets	9.60%	9.60%	9.90%
Non-U.S. plans | Postretirement benefit plans
Plan Assumptions - During the year
Discount rate	11.40%	11.05%	10.40%
Expected return on assets	9.40%	9.40%	8.70%
Plan Assumptions - At period end
Discount rate	11.20%	11.40%	11.55%
Expected return on assets	9.40%	9.40%	8.70%
Qualified plans | U.S. plans | Pension plans
Plan Assumptions - During the year
Discount rate	5.50%	5.30%	5.40%
Expected return on assets	5.70%	5.70%	5.70%
Plan Assumptions - At period end
Discount rate	4.90%	5.50%	6.05%
Expected return on assets	5.70%	5.70%	5.70%
Nonqualified plans | U.S. plans | Pension plans
Plan Assumptions - During the year
Discount rate	5.60%	5.40%	5.45%
Plan Assumptions - At period end
Discount rate	4.95%	5.60%	6.10%

RETIREMENT BENEFITS - Sensitivi

RETIREMENT BENEFITS - Sensitivities of Certain Key Assumptions (Details) $ in Millions	3 Months Ended
	Sep. 30, 2024 USD ($)
U.S. plans | Pension plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	$ 6
Effect of one-percentage-point decrease in discount rates	(6)
Non-U.S. plans | Pension plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	(2)
Effect of one-percentage-point decrease in discount rates	3
Non-U.S. plans | 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

RETIREMENT BENEFITS - Contribut

RETIREMENT BENEFITS - Contributions (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
U.S. plans | Pension plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions (reimbursements)	$ 43	$ 43
Company net contributions made during the remainder of the year		15
Company contributions expected to be made during the remainder of the year	16
U.S. plans | Postretirement benefit plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions (reimbursements)	8	0
Company net contributions made during the remainder of the year		8
Company contributions expected to be made during the remainder of the year	2
Non-U.S. plans | Pension plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions (reimbursements)	80	87
Company net contributions made during the remainder of the year		31
Company contributions expected to be made during the remainder of the year	21
Non-U.S. plans | Postretirement benefit plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions (reimbursements)	7	7
Company net contributions made during the remainder of the year		$ 2
Company contributions expected to be made during the remainder of the year	$ 3

RETIREMENT BENEFITS - Defined C

RETIREMENT BENEFITS - Defined Contribution Plans and Postemployment Plans (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Defined Benefit Plan Disclosure
Net actuarial loss	$ 1	$ 1	$ 2	$ 2
Total service-related expense	1	1	2	2
Non-service-related expense	5	5	18	10
Total net expense	6	6	20	12
U.S. plans
Defined Benefit Plan Disclosure
Company's contributions for defined contribution plans	141	138	439	413
Non-U.S. plans
Defined Benefit Plan Disclosure
Company's contributions for defined contribution plans	$ 110	$ 114	$ 354	$ 342

RESTRUCTURING - Narrative (Deta

RESTRUCTURING - Narrative (Details) $ in Millions	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) group
Restructuring and Related Activities [Abstract]
Number of international groups | group							1
Restructuring	$ 9	$ 36	$ 225	$ 0	$ 270	$ 0	$ 781
Cost incurred to date	$ 1,051				$ 1,051

RESTRUCTURING - Schedule of Res

RESTRUCTURING - Schedule of Restructuring Reserve Activity (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Restructuring Reserve [Roll Forward]
Beginning of period	$ 272	$ 764	$ 712		$ 712	$ 0	$ 0
Restructuring charges	34	81	291
Change in estimate	(25)	(45)	(66)
Net restructuring charges	9	36	225	$ 0	270	0	781
Payments and utilization	(169)	(527)	(173)				(69)
Foreign exchange	(10)	(1)	0				0
End of period	102	272	764		102		712
Personnel costs
Restructuring Reserve [Roll Forward]
Beginning of period	272	731	687		687	0	0
Restructuring charges	34	81	237
Change in estimate	(25)	(42)	(66)
Net restructuring charges	9	39	171				687
Payments and utilization	(169)	(497)	(127)				0
Foreign exchange	(10)	(1)	0				0
End of period	102	272	731		102		687
Other
Restructuring Reserve [Roll Forward]
Beginning of period	0	33	25		25	$ 0	0
Restructuring charges	0	0	54
Change in estimate	0	(3)	0
Net restructuring charges	0	(3)	54				94
Payments and utilization	0	(30)	(46)				(69)
Foreign exchange	0	0	0				0
End of period	$ 0	$ 0	$ 33		$ 0		$ 25

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		3 Months Ended				9 Months Ended
		Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share
Income from continuing operations before attribution of noncontrolling interests		$ 3,274			$ 3,585	$ 9,945	$ 11,189
Noncontrolling interests		35			41	117	122
Net income from continuing operations (for EPS purposes)		3,239			3,544	9,828	11,067
Income (loss) from discontinued operations, net of taxes		(1)			2	(2)	0
Citigroup’s net income		3,238			3,546	9,826	11,067
Less: Preferred dividends		277			333	798	898
Net income available to common shareholders		2,961			3,213	9,028	10,169
Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with rights to dividends, and other relevant items, applicable to basic EPS		56			53	133	121
Net income allocated to common shareholders for basic EPS		$ 2,905			$ 3,160	$ 8,895	$ 10,048
Weighted-average common shares outstanding applicable to basic EPS (in shares)		1,899.9			1,924.4	1,906	1,936.9
Basic earnings per share
Income from continuing operations (in dollars per share)	[1]	$ 1.53			$ 1.64	$ 4.67	$ 5.19
Discontinued operations (in dollars per share)	[1]	0			0	0	0
Net income (in dollars per share)	[1]	$ 1.53			$ 1.64	$ 4.67	$ 5.19
Add back: Dividends allocated to employee restricted and deferred shares with rights to dividends that are forfeitable		$ 20			$ 16	$ 54	$ 42
Net income allocated to common shareholders for diluted EPS		$ 2,925			$ 3,176	$ 8,949	$ 10,090
Effect of dilutive securities
Other employee plans (in shares)		40.4			27.3	37.1	24.6
Adjusted weighted-average common shares outstanding applicable to diluted EPS (in shares)		1,940.3			1,951.7	1,943.1	1,961.5
Diluted earnings per share
Income from continuing operations (in dollars per share)	[1]	$ 1.51			$ 1.63	$ 4.61	$ 5.14
Discontinued operations (in dollars per share)	[1]	0			0	0	0
Net income (in dollars per share)	[1]	$ 1.51			$ 1.63	$ 4.61	$ 5.14
Excise tax			$ 14
Income allocated to employees with no rights to dividends		$ 40
Series M
Diluted earnings per share
Issuance costs		11
Series U
Diluted earnings per share
Issuance costs		$ 5
Series D
Diluted earnings per share
Issuance costs			$ 8
Series J
Diluted earnings per share
Issuance costs				$ 12
[1]Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.

SECURITIES BORROWED, LOANED A_3

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Securities (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Securities purchased under agreements to resell	$ 213,896	$ 267,319
Securities borrowed	72,036	78,408
Total, net	285,932	345,727
Allowance for credit losses on securities purchased and borrowed	(4)	(27)
Total, net of allowance	285,928	345,700
Securities sold under agreements to repurchase	263,298	264,958
Securities loaned	15,079	13,149
Total, net	278,377	278,107
Securities-for-securities lending transactions	$ 6,300	$ 4,300

SECURITIES BORROWED, LOANED A_4

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Offsetting (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Securities purchased under agreements to resell
Gross amounts of recognized assets	$ 534,884	$ 515,533
Gross amounts offset on the Consolidated Balance Sheet	320,988	248,214
Net amounts of assets included on the Consolidated Balance Sheet	213,896	267,319
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	203,093	244,783
Net amounts	10,803	22,536
Securities borrowed
Gross amounts of recognized assets	92,763	97,881
Gross amounts offset on the Consolidated Balance Sheet	20,727	19,473
Net amounts of assets included on the Consolidated Balance Sheet	72,036	78,408
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	21,950	25,433
Net amounts	50,086	52,975
Total
Gross amounts of recognized assets	627,647	613,414
Gross amounts offset on the Consolidated Balance Sheet	341,715	267,687
Net amounts of assets included on the Consolidated Balance Sheet		345,727
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	225,043	270,216
Net amounts	60,889	75,511
Securities sold under agreements to repurchase
Gross amounts of recognized liabilities	584,286	513,172
Gross amounts offset on the Consolidated Balance Sheet	320,988	248,214
Net amounts of liabilities included on the Consolidated Balance Sheet	263,298	264,958
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	212,930	181,794
Net amounts	50,368	83,164
Deposits received for securities loaned
Gross amounts of recognized liabilities	35,806	32,622
Gross amounts offset on the Consolidated Balance Sheet	20,727	19,473
Net amounts of liabilities included on the Consolidated Balance Sheet	15,079	13,149
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	11,493	2,441
Net amounts	3,586	10,708
Total
Total	620,092	545,794
Gross amounts offset on the Consolidated Balance Sheet	341,715	267,687
Net amounts of liabilities included on the Consolidated Balance Sheet	278,377	278,107
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	224,423	184,235
Net amounts	$ 53,954	$ 93,872

SECURITIES BORROWED, LOANED A_5

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Repurchase Agreements by Contractual Maturity (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Assets Sold under Agreements to Repurchase
Securities sold under agreements to repurchase	$ 584,286	$ 513,172
Securities loaned	35,806	32,622
Total	620,092	545,794
Open and overnight
Assets Sold under Agreements to Repurchase
Securities sold under agreements to repurchase	324,208	289,907
Securities loaned	27,057	24,997
Total	351,265	314,904
Up to 30 days
Assets Sold under Agreements to Repurchase
Securities sold under agreements to repurchase	154,200	134,870
Securities loaned	142	0
Total	154,342	134,870
31–90 days
Assets Sold under Agreements to Repurchase
Securities sold under agreements to repurchase	47,348	35,639
Securities loaned	513	1,270
Total	47,861	36,909
Greater than 90 days
Assets Sold under Agreements to Repurchase
Securities sold under agreements to repurchase	58,530	52,756
Securities loaned	8,094	6,355
Total	$ 66,624	$ 59,111

SECURITIES BORROWED, LOANED A_6

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Repurchase Agreements by Class of Collateral (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Assets Sold under Agreements to Repurchase
Repurchase agreements	$ 584,286	$ 513,172
Securities lending agreements	35,806	32,622
Total	620,092	545,794
U.S. Treasury and federal agency securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	272,578	223,343
Securities lending agreements	64	461
Total	272,642	223,804
State and municipal securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	166	447
Securities lending agreements	13	2
Total	179	449
Foreign government securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	167,853	174,661
Securities lending agreements	546	118
Total	168,399	174,779
Corporate bonds
Assets Sold under Agreements to Repurchase
Repurchase agreements	17,635	12,403
Securities lending agreements	231	195
Total	17,866	12,598
Equity securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	19,266	5,853
Securities lending agreements	34,652	31,574
Total	53,918	37,427
Mortgage-backed securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	98,421	85,014
Securities lending agreements	0	21
Total	98,421	85,035
Asset-backed securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	2,430	3,032
Securities lending agreements	0	178
Total	2,430	3,210
Other
Assets Sold under Agreements to Repurchase
Repurchase agreements	5,937	8,419
Securities lending agreements	300	73
Total	$ 6,237	$ 8,492

BROKERAGE RECEIVABLES AND BRO_3

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Broker-Dealer [Abstract]
Receivables from customers	$ 19,657	$ 15,986
Receivables from brokers, dealers and clearing organizations	43,996	37,929
Total brokerage receivables	63,653	53,915
Payables to customers	57,731	49,206
Payables to brokers, dealers and clearing organizations	23,455	14,333
Total brokerage payables	$ 81,186	$ 63,539

INVESTMENTS - Overview (Details

INVESTMENTS - Overview (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023
Investments
Debt securities available-for-sale (AFS)		$ 234,444		$ 234,444				$ 256,936
Debt securities held-to-maturity (HTM)		248,274		248,274				254,247
Marketable equity securities carried at fair value		207		207				258
Non-marketable equity securities carried at fair value		648		648				508
Non-marketable equity securities measured using the measurement alternative		1,762		1,762				1,639
Non-marketable equity securities carried at cost		5,336		5,336				5,497
Total investments		490,671		490,671				519,085
Accrued interest receivable		2,000		2,000				2,000
Interest and dividends on investments
Taxable interest		4,513	$ 4,547	13,841		$ 12,831
Interest exempt from U.S. federal income tax		78	83	239		252
Dividend income		92	89	273		231
Total interest and dividend income on investments		4,683	4,719	14,353		13,314
Gross realized investments losses, excluding losses from other-than-temporary impairment
Gross realized investment gains		108	83	394		262
Gross realized investment losses		(36)	(53)	(184)		(111)
Net realized gains on sales of investments		72	$ 30	210		151
Debt securities AFS
Allowance for credit losses		8		8				8
Fair value		234,444		234,444				256,936
Transfer of investment securities from HTM to AFS, amortized cost	$ 3,300			0	[1],[2],[3]	$ 3,324	[1],[2],[3]
Transfer of securities from HTM to AFS, unrealized gain	$ 100
Unallocated portfolio layer cumulative basis adjustments		299		299				93
Gross unrealized gains excluding the effect of unallocated portfolio cumulative basis adjustments		400		400
Gross unrealized losses excluding the effect of unallocated portfolio cumulative basis adjustments		(500)		(500)
Mortgage-backed securities
Investments
Debt securities available-for-sale (AFS)		32,503		32,503				30,139
Debt securities AFS
Amortized cost		32,873		32,873				30,706
Gross unrealized gains		211		211				170
Gross unrealized losses		581		581				737
Allowance for credit losses		0		0				0
Fair value		32,503		32,503				30,139
U.S. government-sponsored agency guaranteed
Investments
Debt securities available-for-sale (AFS)		31,877		31,877				29,715
Debt securities AFS
Amortized cost		32,244		32,244				30,279
Gross unrealized gains		211		211				170
Gross unrealized losses		578		578				734
Allowance for credit losses		0		0				0
Fair value		31,877		31,877				29,715
Residential
Investments
Debt securities available-for-sale (AFS)		625		625				423
Debt securities AFS
Amortized cost		628		628				426
Gross unrealized gains		0		0				0
Gross unrealized losses		3		3				3
Allowance for credit losses		0		0				0
Fair value		625		625				423
Commercial Mortgage-Backed Securities
Investments
Debt securities available-for-sale (AFS)		1		1				1
Debt securities AFS
Amortized cost		1		1				1
Gross unrealized gains		0		0				0
Gross unrealized losses		0		0				0
Allowance for credit losses		0		0				0
Fair value		1		1				1
U.S. Treasury
Investments
Debt securities available-for-sale (AFS)		59,544		59,544				80,361
Debt securities AFS
Amortized cost		60,069		60,069				81,684
Gross unrealized gains		60		60				59
Gross unrealized losses		585		585				1,382
Allowance for credit losses		0		0				0
Fair value		59,544		59,544				80,361
U.S. Treasury and federal agency securities
Investments
Debt securities available-for-sale (AFS)		59,544		59,544				80,361
Debt securities AFS
Amortized cost		60,069		60,069				81,684
Gross unrealized gains		60		60				59
Gross unrealized losses		585		585				1,382
Allowance for credit losses		0		0				0
Fair value		59,544		59,544				80,361
State and municipal
Investments
Debt securities available-for-sale (AFS)		1,887		1,887				2,131
Debt securities AFS
Amortized cost		1,956		1,956				2,204
Gross unrealized gains		9		9				18
Gross unrealized losses		78		78				91
Allowance for credit losses		0		0				0
Fair value		1,887		1,887				2,131
Foreign government
Investments
Debt securities available-for-sale (AFS)		129,640		129,640				131,198
Debt securities AFS
Amortized cost		129,843		129,843				132,045
Gross unrealized gains		629		629				528
Gross unrealized losses		832		832				1,375
Allowance for credit losses		0		0				0
Fair value		129,640		129,640				131,198
Corporate
Investments
Debt securities available-for-sale (AFS)		5,682		5,682				5,412
Debt securities AFS
Amortized cost		5,789		5,789				5,610
Gross unrealized gains		32		32				18
Gross unrealized losses		131		131				208
Allowance for credit losses		8		8				8
Fair value		5,682		5,682				5,412
Asset-backed securities
Investments
Debt securities available-for-sale (AFS)		838		838				938
Debt securities AFS
Amortized cost		823		823				921
Gross unrealized gains		15		15				17
Gross unrealized losses		0		0				0
Allowance for credit losses		0		0				0
Fair value		838		838				938
Other debt securities
Investments
Debt securities available-for-sale (AFS)		4,350		4,350				6,757
Debt securities AFS
Amortized cost		4,350		4,350				6,754
Gross unrealized gains		2		2				4
Gross unrealized losses		2		2				1
Allowance for credit losses		0		0				0
Fair value		4,350		4,350				6,757
Debt securities AFS
Investments
Debt securities available-for-sale (AFS)		234,444		234,444				256,936
Debt securities AFS
Amortized cost		235,703		235,703				259,924
Gross unrealized gains		958		958				814
Gross unrealized losses		2,209		2,209				3,794
Allowance for credit losses		8		8				8
Fair value		234,444		234,444				256,936
Unallocated portfolio layer cumulative basis adjustments		300		300
Fair value | Non-marketable securities measured using measurement alternative
Investments
Non-marketable equity securities measured using the measurement alternative		$ 25		$ 25				$ 25
[1]In January 2023, Citi adopted ASU 2022-01. Upon adoption, Citi transferred $3.3 billion of mortgage-backed securities from HTM classification to AFS classification as allowed under the ASU. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer.

INVESTMENTS - Fair Value of AFS

INVESTMENTS - Fair Value of AFS Securities (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Fair value
Less than 12 months	$ 47,608	$ 68,298
12 months or longer	68,442	98,800
Total	116,050	167,098
Gross unrealized losses
Less than 12 months	471	861
12 months or longer	1,738	2,933
Total	2,209	3,794
U.S. government-sponsored agency guaranteed
Fair value
Less than 12 months	11,165	8,602
12 months or longer	9,121	9,734
Total	20,286	18,336
Gross unrealized losses
Less than 12 months	82	86
12 months or longer	496	648
Total	578	734
Residential
Fair value
Less than 12 months	373	352
12 months or longer	242	34
Total	615	386
Gross unrealized losses
Less than 12 months	1	1
12 months or longer	2	2
Total	3	3
Mortgage-backed securities
Fair value
Less than 12 months	11,538	8,954
12 months or longer	9,363	9,768
Total	20,901	18,722
Gross unrealized losses
Less than 12 months	83	87
12 months or longer	498	650
Total	581	737
U.S. Treasury
Fair value
Less than 12 months	11,006	11,851
12 months or longer	34,798	57,669
Total	45,804	69,520
Gross unrealized losses
Less than 12 months	66	113
12 months or longer	519	1,269
Total	585	1,382
U.S. Treasury and federal agency securities
Fair value
Less than 12 months	11,006	11,851
12 months or longer	34,798	57,669
Total	45,804	69,520
Gross unrealized losses
Less than 12 months	66	113
12 months or longer	519	1,269
Total	585	1,382
State and municipal
Fair value
Less than 12 months	692	906
12 months or longer	561	324
Total	1,253	1,230
Gross unrealized losses
Less than 12 months	41	17
12 months or longer	37	74
Total	78	91
Foreign government
Fair value
Less than 12 months	21,201	42,250
12 months or longer	21,560	29,176
Total	42,761	71,426
Gross unrealized losses
Less than 12 months	230	540
12 months or longer	602	835
Total	832	1,375
Corporate
Fair value
Less than 12 months	1,965	2,319
12 months or longer	1,599	1,619
Total	3,564	3,938
Gross unrealized losses
Less than 12 months	50	103
12 months or longer	81	105
Total	131	208
Asset-backed securities
Fair value
Less than 12 months	2	154
12 months or longer	0	16
Total	2	170
Gross unrealized losses
Less than 12 months	0	0
12 months or longer	0	0
Total	0	0
Other debt securities
Fair value
Less than 12 months	1,204	1,864
12 months or longer	561	228
Total	1,765	2,092
Gross unrealized losses
Less than 12 months	1	1
12 months or longer	1	0
Total	$ 2	$ 1

INVESTMENTS - Fair Value of A_2

INVESTMENTS - Fair Value of AFS Debt Securities by Contractual Maturity Date (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Fair value
Total fair value	$ 234,444	$ 256,936
Unallocated portfolio layer cumulative basis adjustments	299	93
Mortgage-backed securities
Amoritzed cost
Amortized cost, due within 1 year	19
Amortized cost, after 1 but within 5 years	871
Amortized cost, after 5 but within 10 years	567
Amortized cost, after 10 years	31,117
Amortized cost	32,574
Fair value
Fair value, due within 1 year	19
Fair value, after 1 but within 5 years	863
Fair value, after 5 but within 10 years	554
Fair value, after 10 years	31,067
Total fair value	32,503	30,139
U.S. Treasury and federal agency securities
Amoritzed cost
Amortized cost, due within 1 year	37,761
Amortized cost, after 1 but within 5 years	22,105
Amortized cost, after 5 but within 10 years	203
Amortized cost, after 10 years	0
Amortized cost	60,069
Fair value
Fair value, due within 1 year	37,448
Fair value, after 1 but within 5 years	21,914
Fair value, after 5 but within 10 years	182
Fair value, after 10 years	0
Total fair value	59,544	80,361
State and municipal
Amoritzed cost
Amortized cost, due within 1 year	12
Amortized cost, after 1 but within 5 years	132
Amortized cost, after 5 but within 10 years	478
Amortized cost, after 10 years	1,334
Amortized cost	1,956
Fair value
Fair value, due within 1 year	12
Fair value, after 1 but within 5 years	127
Fair value, after 5 but within 10 years	467
Fair value, after 10 years	1,281
Total fair value	1,887	2,131
Foreign government
Amoritzed cost
Amortized cost, due within 1 year	56,098
Amortized cost, after 1 but within 5 years	68,476
Amortized cost, after 5 but within 10 years	4,676
Amortized cost, after 10 years	593
Amortized cost	129,843
Fair value
Fair value, due within 1 year	56,077
Fair value, after 1 but within 5 years	68,368
Fair value, after 5 but within 10 years	4,662
Fair value, after 10 years	533
Total fair value	129,640	131,198
All other
Amoritzed cost
Amortized cost, due within 1 year	5,602
Amortized cost, after 1 but within 5 years	4,465
Amortized cost, after 5 but within 10 years	843
Amortized cost, after 10 years	52
Amortized cost	10,962
Fair value
Fair value, due within 1 year	5,593
Fair value, after 1 but within 5 years	4,402
Fair value, after 5 but within 10 years	846
Fair value, after 10 years	29
Total fair value	10,870
Debt securities AFS
Amoritzed cost
Amortized cost	235,404
Fair value
Total fair value	234,444	$ 256,936
Unallocated portfolio layer cumulative basis adjustments	$ 300

INVESTMENTS - Debt Securities H

INVESTMENTS - Debt Securities Held-to-Maturity (Details) - USD ($) $ in Millions	1 Months Ended	9 Months Ended
	Jan. 31, 2023	Sep. 30, 2024		Sep. 30, 2023	[1],[2],[3]	Dec. 31, 2023
Held-to-maturity (HTM) debt securities
Amortized cost, net		$ 248,274				$ 254,247
Gross unrealized gains		146				91
Gross unrealized losses		14,110				19,337
Fair value		234,310				235,001
Allowance for credit losses on HTM debt securities		141				95
Transfer of investment securities from HTM to AFS, amortized cost	$ 3,300	0	[1],[2],[3]	$ 3,324
Transfer of securities from HTM to AFS, unrealized gain	$ 100
Mortgage-backed securities
Held-to-maturity (HTM) debt securities
Amortized cost, net		75,596				81,033
Gross unrealized gains		15				9
Gross unrealized losses		7,223				8,759
Fair value		68,388				72,283
U.S. government-sponsored agency guaranteed
Held-to-maturity (HTM) debt securities
Amortized cost, net		74,315				79,689
Gross unrealized gains		9				7
Gross unrealized losses		7,113				8,603
Fair value		67,211				71,093
Mortgage-backed securities - Non-U.S. residential
Held-to-maturity (HTM) debt securities
Amortized cost, net		139				198
Gross unrealized gains		1				0
Gross unrealized losses		0				0
Fair value		140				198
Commercial Mortgage-Backed Securities
Held-to-maturity (HTM) debt securities
Amortized cost, net		1,142				1,146
Gross unrealized gains		5				2
Gross unrealized losses		110				156
Fair value		1,037				992
U.S. treasury securities
Held-to-maturity (HTM) debt securities
Amortized cost, net		131,350				131,776
Gross unrealized gains		0				0
Gross unrealized losses		6,371				9,908
Fair value		124,979				121,868
State and municipal
Held-to-maturity (HTM) debt securities
Amortized cost, net		8,958				9,182
Gross unrealized gains		67				73
Gross unrealized losses		457				477
Fair value		8,568				8,778
Foreign government
Held-to-maturity (HTM) debt securities
Amortized cost, net		1,506				2,210
Gross unrealized gains		11				0
Gross unrealized losses		7				58
Fair value		1,510				2,152
Asset-backed securities
Held-to-maturity (HTM) debt securities
Amortized cost, net		30,864				30,046
Gross unrealized gains		53				9
Gross unrealized losses		52				135
Fair value		$ 30,865				$ 29,920
[1]In January 2023, Citi adopted ASU 2022-01. Upon adoption, Citi transferred $3.3 billion of mortgage-backed securities from HTM classification to AFS classification as allowed under the ASU. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer.

INVESTMENTS - Carrying Value an

INVESTMENTS - Carrying Value and Fair Value of HTM Debt Securities by Contractual Maturity Dates (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Amortized cost, net	$ 248,274	$ 254,247
Held-to-maturity Securities, Debt Maturities, Fair Value;
Fair value	234,310	235,001
Allowance for credit losses on HTM debt securities	141	95
Mortgage-backed securities
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, amortized cost	13
After 1 but within 5 years, amortized cost	1,231
After 5 but within 10 years, amortized cost	785
After 10 years, amortized cost	73,567
Amortized cost, net	75,596	81,033
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	13
After 1 but within 5 years, fair value	1,190
After 5 but within 10 years, fair value	750
After 10 years, fair value	66,435
Fair value	68,388	72,283
U.S. treasury securities
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, amortized cost	38,577
After 1 but within 5 years, amortized cost	92,773
After 5 but within 10 years, amortized cost	0
After 10 years, amortized cost	0
Amortized cost, net	131,350	131,776
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	38,023
After 1 but within 5 years, fair value	86,956
After 5 but within 10 years, fair value	0
After 10 years, fair value	0
Fair value	124,979	121,868
State and municipal
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, amortized cost	33
After 1 but within 5 years, amortized cost	159
After 5 but within 10 years, amortized cost	1,724
After 10 years, amortized cost	7,042
Amortized cost, net	8,958	9,182
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	33
After 1 but within 5 years, fair value	161
After 5 but within 10 years, fair value	1,666
After 10 years, fair value	6,708
Fair value	8,568	8,778
Foreign government
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, amortized cost	811
After 1 but within 5 years, amortized cost	695
After 5 but within 10 years, amortized cost	0
After 10 years, amortized cost	0
Amortized cost, net	1,506	2,210
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	814
After 1 but within 5 years, fair value	696
After 5 but within 10 years, fair value	0
After 10 years, fair value	0
Fair value	1,510	$ 2,152
All other
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, amortized cost	0
After 1 but within 5 years, amortized cost	0
After 5 but within 10 years, amortized cost	10,779
After 10 years, amortized cost	20,085
Amortized cost, net	30,864
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	0
After 1 but within 5 years, fair value	0
After 5 but within 10 years, fair value	10,788
After 10 years, fair value	20,077
Fair value	$ 30,865

INVESTMENTS - Recognition and M

INVESTMENTS - Recognition and Measurement of Impairment (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Impairment losses recognized in earnings for debt securities that the Company intends to sell, would more-likely-than-not be required to sell or will be subject to an issuer call deemed probable of exercise	$ 13	$ 43	$ 36	$ 137

INVESTMENTS - Allowance for Cre

INVESTMENTS - Allowance for Credit Losses on AFS Debt Securities (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Allowance for credit losses	$ 8	$ 8

INVESTMENTS - Carrying Value of

INVESTMENTS - Carrying Value of Non-marketable Equity Securities Measured Using the Measurement Alternative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Equity Securities without Readily Determinable Fair Value, Annual Amount [Abstract]
Measurement alternative—carrying value	$ 1,762		$ 1,762		$ 1,639
Measurement alternative—impairment losses	32	$ 27	56	$ 90
Measurement alternative—downward changes for observable prices	1	4	2	24
Measurement alternative—upward changes for observable prices	25	17	77	$ 49
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Cumulative Amount [Abstract]
Measurement alternative—impairment losses	385		385
Measurement alternative—downward changes for observable prices	36		36
Measurement alternative—upward changes for observable prices	1,027		$ 1,027
Non-marketable equity securities, impairment loss recognized in earnings	$ 0	$ 0

LOANS - Corporate Loans (Detail

LOANS - Corporate Loans (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) category	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) category	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Receivables [Abstract]
Number of loan categories | category	2		2
Loans
Loans, net of unearned income	$ 688,922		$ 688,922		$ 689,362
Unallocated portfolio layer cumulative basis adjustments	299		299		93
Lease financing
Loans
Loans, net of unearned income	300		300		300
Corporate loans
Loans
Loans sold and/or reclassified to held-for-sale	1,500	$ 1,300	3,800	$ 4,200
Loans, net of unearned income	299,771		299,771		300,165
Corporate loans, net of unearned income, excluding portfolio layer cumulative basis adjustments	299,706		299,706		300,072
Unallocated portfolio layer cumulative basis adjustments	65		65		93
Unearned income	(912)		(912)		(917)
Accrued interest receivable	2,000		2,000		2,000
Corporate loans | Commercial and industrial
Loans
Loans, net of unearned income	154,111		154,111		151,451
Corporate loans | Financial institutions
Loans
Loans, net of unearned income	64,388		64,388		65,060
Corporate loans | Mortgage and real estate
Loans
Loans, net of unearned income	26,252		26,252		24,938
Corporate loans | Lease financing
Loans
Loans, net of unearned income	274		274		275
Corporate loans | In North America offices
Loans
Loans, net of unearned income	138,932		138,932		141,776
Corporate loans | In North America offices | Commercial and industrial
Loans
Loans, net of unearned income	58,403		58,403		61,008
Corporate loans | In North America offices | Financial institutions
Loans
Loans, net of unearned income	38,796		38,796		39,393
Corporate loans | In North America offices | Mortgage and real estate
Loans
Loans, net of unearned income	18,353		18,353		17,813
Corporate loans | In North America offices | Installment and other
Loans
Loans, net of unearned income	23,147		23,147		23,335
Corporate loans | In North America offices | Lease financing
Loans
Loans, net of unearned income	233		233		227
Corporate loans | In offices outside North America
Loans
Loans, net of unearned income	160,774		160,774		158,296
Corporate loans | In offices outside North America | Commercial and industrial
Loans
Loans, net of unearned income	98,024		98,024		93,402
Corporate loans | In offices outside North America | Financial institutions
Loans
Loans, net of unearned income	25,879		25,879		26,143
Corporate loans | In offices outside North America | Mortgage and real estate
Loans
Loans, net of unearned income	7,900		7,900		7,197
Corporate loans | In offices outside North America | Installment and other
Loans
Loans, net of unearned income	25,693		25,693		27,907
Corporate loans | In offices outside North America | Lease financing
Loans
Loans, net of unearned income	41		41		48
Corporate loans | In offices outside North America | Government and official institutions
Loans
Loans, net of unearned income	$ 3,237		$ 3,237		$ 3,599

LOANS - Corporate Loan Delinque

LOANS - Corporate Loan Delinquency (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 688,922	$ 689,362
Loans at fair value	8,106	7,594
Unallocated portfolio layer cumulative basis adjustments	299	93
Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	300	300
Corporate loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	299,771	300,165
90 days  past due and accruing	369	594
Total non-accrual	944	1,882
Loans at fair value	7,804	7,281
Loans net of unearned income, before adjustments	299,706	300,072
Unallocated portfolio layer cumulative basis adjustments	65	93
Corporate loans | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	154,111	151,451
90 days  past due and accruing	256	426
Total non-accrual	353	717
Corporate loans | Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	64,388	65,060
90 days  past due and accruing	10	16
Total non-accrual	27	51
Corporate loans | Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	26,252	24,938
90 days  past due and accruing	40	69
Total non-accrual	476	868
Corporate loans | Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	274	275
90 days  past due and accruing	0	0
Total non-accrual	0	0
Corporate loans | Other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	46,877	51,067
90 days  past due and accruing	63	83
Total non-accrual	88	246
Corporate loans | 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	279	449
Corporate loans | 30–89 days past due | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	177	308
Corporate loans | 30–89 days past due | Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	10	9
Corporate loans | 30–89 days past due | Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	39	66
Corporate loans | 30–89 days past due | Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	0	0
Corporate loans | 30–89 days past due | Other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	53	66
Corporate loans | Equal to and greater than 90 days past due and accruing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	90	145
Corporate loans | Equal to and greater than 90 days past due and accruing | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	79	118
Corporate loans | Equal to and greater than 90 days past due and accruing | Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	0	7
Corporate loans | Equal to and greater than 90 days past due and accruing | Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	1	3
Corporate loans | Equal to and greater than 90 days past due and accruing | Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	0	0
Corporate loans | Equal to and greater than 90 days past due and accruing | Other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	10	17
Corporate loans | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	290,589	290,315
Corporate loans | Current | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	153,502	150,308
Corporate loans | Current | Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	64,351	64,993
Corporate loans | Current | Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	25,736	24,001
Corporate loans | Current | Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	274	275
Corporate loans | Current | Other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 46,726	$ 50,738

LOANS - Corporate Loans Credit

LOANS - Corporate Loans Credit Quality Indicators (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 688,922	$ 689,362
Loans at fair value	8,106	7,594
Unallocated portfolio layer cumulative basis adjustments	299	93
Corporate loans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	79,068	90,737
One year prior to current fiscal year	28,974	27,788
Two years prior to current fiscal year	21,340	15,899
Three years prior to current fiscal year	11,956	8,869
Four years prior to current fiscal year	6,005	7,313
Prior	20,039	20,008
Revolving line of credit arrangements	124,520	122,177
Loans, net of unearned income	299,771	300,165
Loans at fair value	7,804	7,281
Loans net of unearned income, before adjustments	299,706	300,072
Unallocated portfolio layer cumulative basis adjustments	65	93
Corporate loans | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	154,111	151,451
Corporate loans | Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	64,388	65,060
Corporate loans | Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	26,252	24,938
Corporate loans | Other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	46,877	51,067
Corporate loans | Investment grade
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	55,074	67,094
One year prior to current fiscal year	21,585	20,308
Two years prior to current fiscal year	14,731	11,142
Three years prior to current fiscal year	7,833	6,276
Four years prior to current fiscal year	4,730	5,211
Prior	15,190	15,638
Revolving line of credit arrangements	100,665	101,072
Loans, net of unearned income	219,808	226,741
Corporate loans | Investment grade | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	38,306	47,811
One year prior to current fiscal year	11,198	7,738
Two years prior to current fiscal year	5,627	3,641
Three years prior to current fiscal year	3,187	2,279
Four years prior to current fiscal year	1,636	2,604
Prior	6,447	6,907
Revolving line of credit arrangements	34,525	34,956
Loans, net of unearned income	100,926	105,936
Corporate loans | Investment grade | Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	9,203	11,002
One year prior to current fiscal year	3,136	2,356
Two years prior to current fiscal year	1,371	2,834
Three years prior to current fiscal year	795	424
Four years prior to current fiscal year	282	557
Prior	1,736	1,847
Revolving line of credit arrangements	40,053	36,715
Loans, net of unearned income	56,576	55,735
Corporate loans | Investment grade | Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	3,687	3,628
One year prior to current fiscal year	4,177	4,433
Two years prior to current fiscal year	3,826	3,595
Three years prior to current fiscal year	3,030	2,544
Four years prior to current fiscal year	2,075	1,238
Prior	1,824	1,582
Revolving line of credit arrangements	235	66
Loans, net of unearned income	18,854	17,086
Corporate loans | Investment grade | Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	3,878	4,653
One year prior to current fiscal year	3,074	5,781
Two years prior to current fiscal year	3,907	1,072
Three years prior to current fiscal year	821	1,029
Four years prior to current fiscal year	737	812
Prior	5,183	5,302
Revolving line of credit arrangements	25,852	29,335
Loans, net of unearned income	43,452	47,984
Corporate loans | Non-investment grade
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	23,994	23,643
One year prior to current fiscal year	7,389	7,480
Two years prior to current fiscal year	6,609	4,757
Three years prior to current fiscal year	4,123	2,593
Four years prior to current fiscal year	1,275	2,102
Prior	4,849	4,370
Revolving line of credit arrangements	23,855	21,105
Loans, net of unearned income	72,094	66,050
Corporate loans | Non-investment grade, accrual | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	19,506	17,570
One year prior to current fiscal year	5,242	4,785
Two years prior to current fiscal year	3,929	1,914
Three years prior to current fiscal year	1,939	1,359
Four years prior to current fiscal year	284	732
Prior	2,656	2,526
Revolving line of credit arrangements	19,275	15,912
Loans, net of unearned income	52,831	44,798
Corporate loans | Non-investment grade, accrual | Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	3,331	4,207
One year prior to current fiscal year	679	748
Two years prior to current fiscal year	437	1,084
Three years prior to current fiscal year	456	56
Four years prior to current fiscal year	1	194
Prior	323	260
Revolving line of credit arrangements	2,557	2,725
Loans, net of unearned income	7,784	9,274
Corporate loans | Non-investment grade, accrual | Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	473	1,034
One year prior to current fiscal year	877	1,234
Two years prior to current fiscal year	1,670	1,378
Three years prior to current fiscal year	1,384	947
Four years prior to current fiscal year	726	755
Prior	1,322	1,016
Revolving line of credit arrangements	471	620
Loans, net of unearned income	6,923	6,984
Corporate loans | Non-investment grade, accrual | Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	642	653
One year prior to current fiscal year	540	434
Two years prior to current fiscal year	374	248
Three years prior to current fiscal year	274	158
Four years prior to current fiscal year	220	211
Prior	251	155
Revolving line of credit arrangements	1,311	1,253
Loans, net of unearned income	3,612	3,112
Corporate loans | Non-investment grade, non-accrual | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	32	53
One year prior to current fiscal year	40	46
Two years prior to current fiscal year	43	84
Three years prior to current fiscal year	28	35
Four years prior to current fiscal year	15	45
Prior	39	93
Revolving line of credit arrangements	156	361
Loans, net of unearned income	353	717
Corporate loans | Non-investment grade, non-accrual | Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	3	0
One year prior to current fiscal year	0	0
Two years prior to current fiscal year	0	0
Three years prior to current fiscal year	0	0
Four years prior to current fiscal year	0	0
Prior	0	0
Revolving line of credit arrangements	24	51
Loans, net of unearned income	27	51
Corporate loans | Non-investment grade, non-accrual | Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	1	118
One year prior to current fiscal year	3	233
Two years prior to current fiscal year	156	8
Three years prior to current fiscal year	7	38
Four years prior to current fiscal year	29	110
Prior	244	308
Revolving line of credit arrangements	36	53
Loans, net of unearned income	476	868
Corporate loans | Non-investment grade, non-accrual | Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	6	8
One year prior to current fiscal year	8	0
Two years prior to current fiscal year	0	41
Three years prior to current fiscal year	35	0
Four years prior to current fiscal year	0	55
Prior	14	12
Revolving line of credit arrangements	25	130
Loans, net of unearned income	$ 88	$ 246

LOANS - Corporate Loans Gross C

LOANS - Corporate Loans Gross Credit Losses (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 2,609	$ 2,000	$ 8,014	$ 5,513
Corporate loans
Financing Receivable, Credit Quality Indicator [Line Items]
Current year			11	9
Prior year			39	19
Two years prior			14	1
Three years prior			9	2
Four years prior			4	0
Prior			116	4
Revolving line of credit arrangement			227	162
Total	$ 113	$ 72	420	197
Corporate loans | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current year			10	9
Prior year			2	19
Two years prior			3	1
Three years prior			9	1
Four years prior			4	0
Prior			15	2
Revolving line of credit arrangement			167	73
Total			210	105
Corporate loans | Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Current year			0	0
Prior year			0	0
Two years prior			0	0
Three years prior			0	0
Four years prior			0	0
Prior			1	0
Revolving line of credit arrangement			9	38
Total			10	38
Corporate loans | Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Current year			1	0
Prior year			37	0
Two years prior			11	0
Three years prior			0	1
Four years prior			0	0
Prior			84	2
Revolving line of credit arrangement			22	1
Total			155	4
Corporate loans | Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current year			0	0
Prior year			0	0
Two years prior			0	0
Three years prior			0	0
Four years prior			0	0
Prior			16	0
Revolving line of credit arrangement			29	50
Total			$ 45	$ 50

LOANS - Non-Accrual Corporate L

LOANS - Non-Accrual Corporate Loans (Details) - Corporate loans - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Impaired [Line Items]
Recorded investment	$ 467		$ 467		$ 1,437
Recorded investment	477		477		445
Related specific allowance	140		140		362
Impaired Financing Receivable, Interest Income, Accrual Method	28	$ 6	58	$ 31
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Recorded investment	196		196		507
Recorded investment	157		157		210
Related specific allowance	93		93		168
Financial institutions
Financing Receivable, Impaired [Line Items]
Recorded investment	24		24		48
Recorded investment	4		4		3
Related specific allowance	5		5		15
Mortgage and real estate
Financing Receivable, Impaired [Line Items]
Recorded investment	189		189		697
Recorded investment	286		286		171
Related specific allowance	23		23		128
Lease financing
Financing Receivable, Impaired [Line Items]
Recorded investment	0		0		0
Other
Financing Receivable, Impaired [Line Items]
Recorded investment	58		58		185
Recorded investment	30		30		61
Related specific allowance	$ 19		$ 19		$ 51

LOANS - Corporate Loan Modifica

LOANS - Corporate Loan Modifications to Borrowers Experiencing Financial Difficulty (Details) - Corporate loans - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 53	$ 60	$ 237	$ 178
Commitments to lend	924	1,000	924	1,000
Term extension
Financing Receivable, Modified [Line Items]
Total modifications balance	53	60	237	154
Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total modifications balance	0	0	0	24
Commercial and industrial
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 4	$ 25	$ 107	$ 93
Weighted average term extension	6 months	22 months	11 months	28 months
Commercial and industrial | Term extension
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 4	$ 25	$ 107	$ 70
Commercial and industrial | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total modifications balance	0	0	0	23
Financial institutions
Financing Receivable, Modified [Line Items]
Total modifications balance	0	0	0	0
Financial institutions | Term extension
Financing Receivable, Modified [Line Items]
Total modifications balance	0	0	0	0
Financial institutions | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total modifications balance	0	0	0	0
Mortgage and real estate
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 49	$ 35	$ 130	$ 85
Weighted average term extension	6 months	55 months	7 months	37 months
Mortgage and real estate | Term extension
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 49	$ 35	$ 130	$ 84
Mortgage and real estate | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total modifications balance	0	0	0	1
Other
Financing Receivable, Modified [Line Items]
Total modifications balance	0	0	0	0
Other | Term extension
Financing Receivable, Modified [Line Items]
Total modifications balance	0	0	0	0
Other | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 0	$ 0	$ 0	$ 0

LOANS - Performance of Modified

LOANS - Performance of Modified Corporate Loans (Details) - Corporate loans - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Modified [Line Items]
Total modified loans balance	$ 237	$ 342
Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	237	342
30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Commercial and industrial
Financing Receivable, Modified [Line Items]
Total modified loans balance	107	198
Commercial and industrial | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	107	198
Commercial and industrial | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Commercial and industrial | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Financial institutions
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Financial institutions | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Financial institutions | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Financial institutions | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Mortgage and real estate
Financing Receivable, Modified [Line Items]
Total modified loans balance	130	144
Mortgage and real estate | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	130	144
Mortgage and real estate | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Mortgage and real estate | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Other
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Other | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Other | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	0
Other | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	$ 0	$ 0

LOANS - Consumer Loans, Delinqu

LOANS - Consumer Loans, Delinquencies and Non-Accrual Details (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 688,922		$ 688,922		$ 689,362
Held at fair value	8,106		8,106		7,594
Reversal of accrued interest	400	$ 300	1,200	$ 800
Consumer loans
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	389,151		389,151		389,197
Non-accrual loans for which there is no ACLL	141		141		159
Non-accrual loans for which there is an ACLL	1,081		1,081		1,156
Total non-accrual	1,222		1,222		1,315
90 days  past due and accruing	2,702		2,702		2,674
Total excluding portfolio layer cumulative basis adjustments	388,481		388,481
Held at fair value	302		302		313
Unearned income	883		883		802
Accrued interest receivable	1,000		1,000		1,000
Consumer loans | Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income					382,466
Total excluding portfolio layer cumulative basis adjustments	381,781		381,781
Consumer loans | 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income					3,259
Total excluding portfolio layer cumulative basis adjustments	3,213		3,213
Consumer loans | 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income					3,233
Total excluding portfolio layer cumulative basis adjustments	3,255		3,255
Consumer loans | Past Due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income					239
Total excluding portfolio layer cumulative basis adjustments	232		232
Consumer loans | In North America offices
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	314,375		314,375		313,158
Non-accrual loans for which there is no ACLL	141		141		159
Non-accrual loans for which there is an ACLL	574		574		569
Total non-accrual	715		715		728
90 days  past due and accruing	2,633		2,633		2,586
Consumer loans | In North America offices | Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	308,313		308,313		307,127
Consumer loans | In North America offices | 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	2,876		2,876		2,895
Consumer loans | In North America offices | 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	2,954		2,954		2,897
Consumer loans | In North America offices | 90+ days past due | Banking
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	26,000		26,000		29,200
Consumer loans | In North America offices | Past Due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	232		232		239
Consumer loans | In offices outside North America
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	74,106		74,106		76,039
Non-accrual loans for which there is no ACLL	0		0		0
Non-accrual loans for which there is an ACLL	507		507		587
Total non-accrual	507		507		587
90 days  past due and accruing	69		69		88
Consumer loans | In offices outside North America | Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	18,156		18,156		17,007
Consumer loans | In offices outside North America | Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	73,468		73,468		75,339
Consumer loans | In offices outside North America | 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	337		337		364
Consumer loans | In offices outside North America | 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	301		301		336
Consumer loans | In offices outside North America | 90+ days past due | Banking
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	18,200		18,200		17,000
Consumer loans | In offices outside North America | Past Due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0		0		0
Consumer loans | Residential mortgages
Financing Receivable, Past Due [Line Items]
Held at fair value	302		302		313
Consumer loans | Residential mortgages | In North America offices
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	114,126		114,126		108,711
Non-accrual loans for which there is no ACLL	110		110		105
Non-accrual loans for which there is an ACLL	389		389		384
Total non-accrual	499		499		489
90 days  past due and accruing	120		120		120
Mortgage loans in process of foreclosure	100		100		100
Consumer loans | Residential mortgages | In North America offices | Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	113,186		113,186		107,720
Consumer loans | Residential mortgages | In North America offices | 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	395		395		462
Consumer loans | Residential mortgages | In North America offices | 30–89 days past due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	100		100
Consumer loans | Residential mortgages | In North America offices | 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	314		314		294
Consumer loans | Residential mortgages | In North America offices | 90+ days past due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income					100
Consumer loans | Residential mortgages | In North America offices | Past Due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	231		231		235
Consumer loans | Residential mortgages | In offices outside North America
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	25,702		25,702		26,426
Non-accrual loans for which there is no ACLL	0		0		0
Non-accrual loans for which there is an ACLL	197		197		243
Total non-accrual	197		197		243
90 days  past due and accruing	0		0		0
Mortgage loans in process of foreclosure	100		100		100
Consumer loans | Residential mortgages | In offices outside North America | Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0		0		0
Consumer loans | Residential mortgages | In offices outside North America | Global Wealth Management Business
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	20,000		20,000		19,900
Consumer loans | Residential mortgages | In offices outside North America | Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	25,603		25,603		26,309
Consumer loans | Residential mortgages | In offices outside North America | 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	40		40		48
Consumer loans | Residential mortgages | In offices outside North America | 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	59		59		69
Consumer loans | Residential mortgages | In offices outside North America | Past Due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0		0		0
Consumer loans | Home equity loans | In North America offices
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	3,242		3,242		3,592
Non-accrual loans for which there is no ACLL	25		25		48
Non-accrual loans for which there is an ACLL	133		133		126
Total non-accrual	158		158		174
90 days  past due and accruing	0		0		0
Home equity loans in process of foreclosure	100		100		100
Consumer loans | Home equity loans | In North America offices | Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	3,137		3,137		3,471
Consumer loans | Home equity loans | In North America offices | 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	28		28		36
Consumer loans | Home equity loans | In North America offices | 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	77		77		85
Consumer loans | Home equity loans | In North America offices | Past Due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0		0		0
Consumer loans | Credit cards | In North America offices
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	163,699		163,699		164,720
Non-accrual loans for which there is no ACLL	0		0		0
Non-accrual loans for which there is an ACLL	0		0		0
Total non-accrual	0		0		0
90 days  past due and accruing	2,510		2,510		2,461
Consumer loans | Credit cards | In North America offices | Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	158,833		158,833		159,966
Consumer loans | Credit cards | In North America offices | 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	2,356		2,356		2,293
Consumer loans | Credit cards | In North America offices | 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	2,510		2,510		2,461
Consumer loans | Credit cards | In North America offices | Past Due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0		0		0
Consumer loans | Credit cards | In offices outside North America
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	12,930		12,930		14,233
Non-accrual loans for which there is no ACLL	0		0		0
Non-accrual loans for which there is an ACLL	204		204		211
Total non-accrual	204		204		211
90 days  past due and accruing	69		69		88
Consumer loans | Credit cards | In offices outside North America | Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0		0		0
Consumer loans | Credit cards | In offices outside North America | Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	12,532		12,532		13,797
Consumer loans | Credit cards | In offices outside North America | 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	194		194		209
Consumer loans | Credit cards | In offices outside North America | 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	204		204		227
Consumer loans | Credit cards | In offices outside North America | Past Due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0		0		0
Consumer loans | Personal, small business and other | In North America offices
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	33,308		33,308		36,135
Non-accrual loans for which there is no ACLL	6		6		6
Non-accrual loans for which there is an ACLL	52		52		59
Total non-accrual	58		58		65
90 days  past due and accruing	3		3		5
Consumer loans | Personal, small business and other | In North America offices | Global Wealth Management Business
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 28,300		$ 28,300		$ 31,600
Consumer loans | Personal, small business and other | In North America offices | Global Wealth Management Business | Internal Investment Grade
Financing Receivable, Past Due [Line Items]
Percentage of loans rated investment grade	82%		82%		92%
Consumer loans | Personal, small business and other | In North America offices | Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 33,157		$ 33,157		$ 35,970
Consumer loans | Personal, small business and other | In North America offices | 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	97		97		104
Consumer loans | Personal, small business and other | In North America offices | 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	53		53		57
Consumer loans | Personal, small business and other | In North America offices | Past Due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	1		1		4
Consumer loans | Personal, small business and other | In offices outside North America
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	35,474		35,474		35,380
Non-accrual loans for which there is no ACLL	0		0		0
Non-accrual loans for which there is an ACLL	106		106		133
Total non-accrual	106		106		133
90 days  past due and accruing	0		0		0
Consumer loans | Personal, small business and other | In offices outside North America | Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	18,156		18,156		$ 17,007
Consumer loans | Personal, small business and other | In offices outside North America | Internal Investment Grade
Financing Receivable, Past Due [Line Items]
Percentage of loans rated investment grade					92%
Consumer loans | Personal, small business and other | In offices outside North America | Global Wealth Management Business
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 26,300		$ 26,300		$ 24,900
Consumer loans | Personal, small business and other | In offices outside North America | Global Wealth Management Business | Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income					$ 17,000
Consumer loans | Personal, small business and other | In offices outside North America | Global Wealth Management Business | Internal Investment Grade
Financing Receivable, Past Due [Line Items]
Percentage of loans rated investment grade	58%		58%		74%
Consumer loans | Personal, small business and other | In offices outside North America | Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 35,333		$ 35,333		$ 35,233
Consumer loans | Personal, small business and other | In offices outside North America | 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	103		103		107
Consumer loans | Personal, small business and other | In offices outside North America | 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	38		38		40
Consumer loans | Personal, small business and other | In offices outside North America | Past Due | Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 0		$ 0		$ 0

LOANS - Interest Income Recogni

LOANS - Interest Income Recognized for Non-Accrual Consumer Loans (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Nonaccrual [Line Items]
Acquisition of held-for-investment loans			$ 700	$ 0
Consumer loans
Financing Receivable, Nonaccrual [Line Items]
Interest income	$ 6	$ 7	20	22
Loans sold and/or reclassified to held-for-sale	2	1	61	1,831
Acquisition of held-for-investment loans	700
Consumer loans | In North America offices
Financing Receivable, Nonaccrual [Line Items]
Interest income	4	5	12	15
Consumer loans | In offices outside North America
Financing Receivable, Nonaccrual [Line Items]
Interest income	2	2	8	7
Consumer loans | Residential mortgages | In North America offices
Financing Receivable, Nonaccrual [Line Items]
Interest income	2	2	7	8
Consumer loans | Residential mortgages | In offices outside North America
Financing Receivable, Nonaccrual [Line Items]
Interest income	2	2	7	7
Consumer loans | Home equity loans | In North America offices
Financing Receivable, Nonaccrual [Line Items]
Interest income	1	2	4	5
Consumer loans | Credit cards | In North America offices
Financing Receivable, Nonaccrual [Line Items]
Interest income	0	0	0	0
Consumer loans | Credit cards | In offices outside North America
Financing Receivable, Nonaccrual [Line Items]
Interest income	0	0	0	0
Consumer loans | Personal, small business and other | In North America offices
Financing Receivable, Nonaccrual [Line Items]
Interest income	1	1	1	2
Consumer loans | Personal, small business and other | In offices outside North America
Financing Receivable, Nonaccrual [Line Items]
Interest income	$ 0	$ 0	$ 1	$ 0

LOANS - Consumer Loans Credit S

LOANS - Consumer Loans Credit Scores (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	$ 688,922	$ 689,362
Unallocated portfolio layer cumulative basis adjustments	299	93
Consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	389,151	389,197
Unallocated portfolio layer cumulative basis adjustments	670
Consumer loans | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income		3,233
Consumer loans | In North America offices
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	314,375	313,158
Consumer loans | In North America offices | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	2,954	2,897
Consumer loans | In North America offices | 90+ days past due | Banking
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	26,000	29,200
Consumer loans | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	74,106	76,039
Consumer loans | In offices outside North America | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	301	336
Consumer loans | In offices outside North America | 90+ days past due | Banking
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	18,200	17,000
Consumer loans | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	312,924	311,671
Consumer loans | Residential mortgages | In North America offices
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	114,126	108,711
Consumer loans | Residential mortgages | In North America offices | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	314	294
Consumer loans | Residential mortgages | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	25,702	26,426
Consumer loans | Residential mortgages | In offices outside North America | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	59	69
Consumer loans | Residential mortgages | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	114,126	108,711
Consumer loans | Home equity loans | In North America offices
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	3,242	3,592
Consumer loans | Home equity loans | In North America offices | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	77	85
Consumer loans | Home equity loans | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	3,242	3,592
Consumer loans | Credit cards | In North America offices
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	163,699	164,720
Consumer loans | Credit cards | In North America offices | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	2,510	2,461
Consumer loans | Credit cards | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	35	51
Total loans, net of unearned income	12,930	14,233
Consumer loans | Credit cards | In offices outside North America | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	204	227
Consumer loans | Credit cards | Canada
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	623	610
Consumer loans | Credit cards | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	163,076	164,110
Consumer loans | Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	25	37
Consumer loans | Personal, small business and other | In North America offices
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	33,308	36,135
Consumer loans | Personal, small business and other | In North America offices | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	53	57
Consumer loans | Personal, small business and other | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	35,474	$ 35,380
Consumer loans | Personal, small business and other | In offices outside North America | Internal Investment Grade
Financing Receivable, Credit Quality Indicator [Line Items]
Percentage of loans rated investment grade		92%
Consumer loans | Personal, small business and other | In offices outside North America | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	38	$ 40
Consumer loans | Personal, small business and other | Canada
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	828	877
Consumer loans | Personal, small business and other | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	32,480	35,258
Consumer loans | Classifiably Managed and Delinquency Managed | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	76,200	77,500
Consumer loans | Less than 660 | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	27,464	26,297
Consumer loans | Less than 660 | Residential mortgages | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	92	163
One year prior to current fiscal year	198	339
Two years prior to current fiscal year	382	270
Three years prior to current fiscal year	323	232
Four years prior to current fiscal year	228	138
Prior	1,602	1,377
Total loans, net of unearned income	2,825	2,519
Consumer loans | Less than 660 | Home equity line of credit (pre-reset) | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	278	300
Consumer loans | Less than 660 | Home equity line of credit (post-reset) | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	61	61
Consumer loans | Less than 660 | Home equity term loans | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One year prior to current fiscal year	0	0
Two years prior to current fiscal year	0	0
Three years prior to current fiscal year	0	2
Four years prior to current fiscal year	0	0
Prior	49	54
Total loans, net of unearned income	49	56
Consumer loans | Less than 660 | Home equity loans | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	388	417
Consumer loans | Less than 660 | Credit cards | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	22,423	21,899
Consumer loans | Less than 660 | Credit cards | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	1,350	1,011
Total loans, net of unearned income	23,773	22,910
Consumer loans | Less than 660 | Personal, small business and other | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	58	88
One year prior to current fiscal year	136	204
Two years prior to current fiscal year	151	52
Three years prior to current fiscal year	34	6
Four years prior to current fiscal year	3	5
Prior	96	96
Total loans, net of unearned income	478	451
Consumer loans | 660 to 739 | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	78,331	76,958
Consumer loans | 660 to 739 | Residential mortgages | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	1,729	2,758
One year prior to current fiscal year	2,564	3,423
Two years prior to current fiscal year	3,211	3,107
Three years prior to current fiscal year	2,877	2,143
Four years prior to current fiscal year	2,131	1,382
Prior	4,987	4,122
Total loans, net of unearned income	17,499	16,935
Consumer loans | 660 to 739 | Home equity line of credit (pre-reset) | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	797	905
Consumer loans | 660 to 739 | Home equity line of credit (post-reset) | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	78	76
Consumer loans | 660 to 739 | Home equity term loans | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One year prior to current fiscal year	0	0
Two years prior to current fiscal year	0	0
Three years prior to current fiscal year	0	1
Four years prior to current fiscal year	1	1
Prior	93	109
Total loans, net of unearned income	94	111
Consumer loans | 660 to 739 | Home equity loans | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	969	1,092
Consumer loans | 660 to 739 | Credit cards | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	58,214	57,479
Consumer loans | 660 to 739 | Credit cards | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	621	490
Total loans, net of unearned income	58,835	57,969
Consumer loans | 660 to 739 | Personal, small business and other | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	279	343
One year prior to current fiscal year	327	351
Two years prior to current fiscal year	216	83
Three years prior to current fiscal year	47	9
Four years prior to current fiscal year	4	7
Prior	155	169
Total loans, net of unearned income	1,028	962
Consumer loans | Greater than or equal to 740 | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	168,654	166,745
Consumer loans | Greater than or equal to 740 | Residential mortgages | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	8,187	14,309
One year prior to current fiscal year	13,613	16,834
Two years prior to current fiscal year	16,299	15,094
Three years prior to current fiscal year	14,699	12,827
Four years prior to current fiscal year	12,356	6,266
Prior	21,098	16,164
Total loans, net of unearned income	86,252	81,494
Consumer loans | Greater than or equal to 740 | Home equity line of credit (pre-reset) | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	1,634	1,873
Consumer loans | Greater than or equal to 740 | Home equity line of credit (post-reset) | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	76	69
Consumer loans | Greater than or equal to 740 | Home equity term loans | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One year prior to current fiscal year	0	0
Two years prior to current fiscal year	0	1
Three years prior to current fiscal year	1	2
Four years prior to current fiscal year	2	2
Prior	113	131
Total loans, net of unearned income	116	136
Consumer loans | Greater than or equal to 740 | Home equity loans | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	1,826	2,078
Consumer loans | Greater than or equal to 740 | Credit cards | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	78,281	81,168
Consumer loans | Greater than or equal to 740 | Credit cards | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	124	108
Total loans, net of unearned income	78,405	81,276
Consumer loans | Greater than or equal to 740 | Personal, small business and other | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	910	996
One year prior to current fiscal year	700	583
Two years prior to current fiscal year	334	128
Three years prior to current fiscal year	68	14
Four years prior to current fiscal year	6	8
Prior	153	168
Total loans, net of unearned income	2,171	1,897
Consumer loans | Classifiably managed | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	18,156	17,007
Consumer loans | Classifiably managed | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	26,022	29,209
Consumer loans | Classifiably managed | Residential mortgages | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	0	0
Consumer loans | Classifiably managed | Residential mortgages | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	0	0
Consumer loans | Classifiably managed | Home equity loans | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	0	0
Consumer loans | Classifiably managed | Credit cards | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	0	0
Consumer loans | Classifiably managed | Credit cards | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	0	0
Consumer loans | Classifiably managed | Personal, small business and other | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	18,156	17,007
Consumer loans | Classifiably managed | Personal, small business and other | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	26,022	29,209
Consumer loans | FICO not available | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	12,453	12,462
Consumer loans | FICO not available | Residential mortgages | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	7,550	7,763
Consumer loans | FICO not available | Home equity loans | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	59	5
Consumer loans | FICO not available | Credit cards | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	2,063	1,955
Consumer loans | FICO not available | Personal, small business and other | U.S. plans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	$ 2,781	$ 2,739

LOANS - Consumer Loans Gross Cr

LOANS - Consumer Loans Gross Credit Losses (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 2,609	$ 2,000	$ 8,014	$ 5,513
Consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 2,496	$ 1,928	7,594	5,316
Consumer loans | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Current year			0	0
Prior year			1	2
Two years prior			0	0
Three years prior			0	1
Four years prior			0	5
Prior			27	31
Total			28	39
Consumer loans | Home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total			7	4
Consumer loans | Home equity line of credit (pre-reset)
Financing Receivable, Credit Quality Indicator [Line Items]
Total			5	2
Consumer loans | Home equity line of credit (post-reset)
Financing Receivable, Credit Quality Indicator [Line Items]
Total			1	0
Consumer loans | Home equity term loans
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans			1	2
Consumer loans | Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans			188	132
Total			6,787	4,598
Consumer loans | Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Total			6,975	4,730
Consumer loans | Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Current year			101	110
Prior year			152	146
Two years prior			131	83
Three years prior			51	34
Four years prior			20	38
Prior			129	132
Total			$ 584	$ 543

LOANS - Loan-to-Value Ratios Co

LOANS - Loan-to-Value Ratios Consumer Loans (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	$ 688,922	$ 689,362
Unallocated portfolio layer cumulative basis adjustments	299	93
Consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	389,151	389,197
Unallocated portfolio layer cumulative basis adjustments	670
Consumer loans | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	312,924	311,671
Consumer loans | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	74,106	76,039
Consumer loans | Less than or equal to 80% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	107,932	101,290
Consumer loans | Greater than 80% but less than or equal to 100% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	7,455	9,119
Consumer loans | Greater than 100% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	173	207
Consumer loans | LTV not available | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	1,808	1,687
Consumer loans | Total | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	117,368	112,303
Consumer loans | Residential mortgages | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	114,126	108,711
Consumer loans | Residential mortgages | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	25,702	26,426
Consumer loans | Residential mortgages | Less than or equal to 80% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	7,881	13,907
One year prior to current fiscal year	14,646	17,736
Two years prior to current fiscal year	18,864	18,795
Three years prior to current fiscal year	18,448	16,094
Four years prior to current fiscal year	15,587	8,198
Prior	29,438	23,120
Total loans, net of unearned income	104,864	97,850
Consumer loans | Residential mortgages | Less than or equal to 80% | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	2,339	2,756
One year prior to current fiscal year	2,592	3,229
Two years prior to current fiscal year	2,812	3,257
Three years prior to current fiscal year	2,744	2,286
Four years prior to current fiscal year	1,903	2,525
Prior	8,487	8,000
Total loans, net of unearned income	$ 20,877	$ 22,053
Loan to value ratio	57%	55%
Consumer loans | Residential mortgages | Greater than 80% but less than or equal to 100% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	$ 2,203	$ 3,769
One year prior to current fiscal year	2,130	3,900
Two years prior to current fiscal year	1,987	728
Three years prior to current fiscal year	467	306
Four years prior to current fiscal year	264	191
Prior	373	191
Total loans, net of unearned income	7,424	9,085
Consumer loans | Residential mortgages | Greater than 80% but less than or equal to 100% | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	383	1,007
One year prior to current fiscal year	677	807
Two years prior to current fiscal year	515	754
Three years prior to current fiscal year	456	454
Four years prior to current fiscal year	335	84
Prior	164	84
Total loans, net of unearned income	2,530	3,190
Consumer loans | Residential mortgages | Greater than 100% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	3
One year prior to current fiscal year	2	52
Two years prior to current fiscal year	54	33
Three years prior to current fiscal year	33	1
Four years prior to current fiscal year	1	26
Prior	25	23
Total loans, net of unearned income	115	138
Consumer loans | Residential mortgages | Greater than 100% | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	112
One year prior to current fiscal year	402	439
Two years prior to current fiscal year	670	382
Three years prior to current fiscal year	639	62
Four years prior to current fiscal year	174	2
Prior	9	3
Total loans, net of unearned income	1,894	1,000
Consumer loans | Residential mortgages | LTV not available | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	1,723	1,638
Consumer loans | Residential mortgages | LTV not available | In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	401	183
Consumer loans | Home equity loans | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	3,242	3,592
Consumer loans | Home equity loans | Less than or equal to 80% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	3,068	3,440
Consumer loans | Home equity loans | Greater than 80% but less than or equal to 100% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	31	34
Consumer loans | Home equity loans | Greater than 100% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	58	69
Consumer loans | Home equity loans | LTV not available | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	85	49
Consumer loans | Home equity line of credit (pre-reset) | Less than or equal to 80% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	2,619	2,964
Consumer loans | Home equity line of credit (pre-reset) | Greater than 80% but less than or equal to 100% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	27	29
Consumer loans | Home equity line of credit (pre-reset) | Greater than 100% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	49	57
Consumer loans | Home equity line of credit (post-reset) | Less than or equal to 80% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	449	476
Consumer loans | Home equity line of credit (post-reset) | Greater than 80% but less than or equal to 100% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	4	5
Consumer loans | Home equity line of credit (post-reset) | Greater than 100% | UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans, net of unearned income	$ 9	$ 12

LOANS - Consumer Loans and Rati

LOANS - Consumer Loans and Ratios Outside of North America (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 688,922	$ 689,362
Consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	389,151	389,197
Consumer loans | 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income		3,259
Consumer loans | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income		3,233
In offices outside North America | Consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 74,106	76,039
NCL ratio	1.29%		1.24%
In offices outside North America | Consumer loans | 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 337	$ 364
Past due ratio	0.60%	0.62%
In offices outside North America | Consumer loans | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 301	$ 336
Past due ratio	0.54%	0.57%
In offices outside North America | Consumer loans | Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 18,156	$ 17,007
In offices outside North America | Consumer loans | FICO Score, Delinquency Managed Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	55,950	59,032
In offices outside North America | Consumer loans | Classifiably Managed and Delinquency Managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	76,200	77,500
In offices outside North America | Consumer loans | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 25,702	26,426
NCL ratio	0.03%		(0.01%)
In offices outside North America | Consumer loans | Residential mortgages | 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 40	$ 48
Past due ratio	0.16%	0.18%
In offices outside North America | Consumer loans | Residential mortgages | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 59	$ 69
Past due ratio	0.23%	0.26%
In offices outside North America | Consumer loans | Residential mortgages | Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 0	$ 0
In offices outside North America | Consumer loans | Residential mortgages | FICO Score, Delinquency Managed Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	25,702	26,426
In offices outside North America | Consumer loans | Residential mortgages | Global Wealth Management Business
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	20,000	19,900
In offices outside North America | Consumer loans | Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 12,930	14,233
NCL ratio	4.68%		4.35%
In offices outside North America | Consumer loans | Credit cards | 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 194	$ 209
Past due ratio	1.50%	1.47%
In offices outside North America | Consumer loans | Credit cards | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 204	$ 227
Past due ratio	1.58%	1.59%
In offices outside North America | Consumer loans | Credit cards | Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 0	$ 0
In offices outside North America | Consumer loans | Credit cards | FICO Score, Delinquency Managed Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	12,930	14,233
In offices outside North America | Consumer loans | Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 35,474	$ 35,380
NCL ratio	0.95%		0.99%
In offices outside North America | Consumer loans | Personal, small business and other | Internal Investment Grade
Financing Receivable, Credit Quality Indicator [Line Items]
Percentage of loans rated investment grade		92%
In offices outside North America | Consumer loans | Personal, small business and other | 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 103	$ 107
Past due ratio	0.59%	0.58%
In offices outside North America | Consumer loans | Personal, small business and other | 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 38	$ 40
Past due ratio	0.22%	0.22%
In offices outside North America | Consumer loans | Personal, small business and other | Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 18,156	$ 17,007
In offices outside North America | Consumer loans | Personal, small business and other | FICO Score, Delinquency Managed Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	17,318	18,373
In offices outside North America | Consumer loans | Personal, small business and other | Global Wealth Management Business
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 26,300	$ 24,900
In offices outside North America | Consumer loans | Personal, small business and other | Global Wealth Management Business | Internal Investment Grade
Financing Receivable, Credit Quality Indicator [Line Items]
Percentage of loans rated investment grade	58%	74%
In offices outside North America | Consumer loans | Personal, small business and other | Global Wealth Management Business | Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income		$ 17,000
In offices outside North America | Consumer loans | Personal, small business and other | Global Wealth Management Business | Classifiably Managed and Delinquency Managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 26,300	$ 24,900

LOANS - Types of Consumer Loan

LOANS - Types of Consumer Loan Modifications and Their Financial Effect (Details) - Consumer loans - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
In North America offices
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.16%	0.13%	0.39%	0.31%
Total modifications balance	$ 507	$ 392	$ 1,219	$ 931
In North America offices | Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	472	339	1,124	758
In North America offices | Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	13	25	47	53
In North America offices | Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	11	20	24	90
In North America offices | Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	11	8	24	30
In North America offices | Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
In North America offices | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0	$ 0	$ 0	$ 0
In offices outside North America
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.04%	0.37%	0.10%	0.47%
Total modifications balance	$ 27	$ 280	$ 76	$ 356
In offices outside North America | Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	8	14	18	35
In offices outside North America | Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	1	2	4	6
In offices outside North America | Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	13	7	39	25
In offices outside North America | Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	5	4	15	13
In offices outside North America | Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	253	0	277
In offices outside North America | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Residential mortgages
Financing Receivable, Impaired [Line Items]
Loans forgiven	1	1	$ 2	1
Residential mortgages | In North America offices
Financing Receivable, Impaired [Line Items]
Trial modifications, period			3 months
Trial modifications, amount	8	12	$ 22	22
Loans that had gone through bankruptcy	$ 2	$ 4	$ 5	$ 6
Modifications as % of loans	0.03%	0.05%	0.07%	0.14%
Total modifications balance	$ 29	$ 48	$ 77	$ 145
Weighted-average interest rate reduction %	1%	1%	1%	1%
Weighted average term extension	145 months	220 months	171 months	202 months
Weighted average delay in payments	10 months	6 months	9 months	8 months
Residential mortgages | In North America offices | Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 1	$ 0	$ 1	$ 1
Residential mortgages | In North America offices | Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	13	25	47	53
Residential mortgages | In North America offices | Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	11	19	22	82
Residential mortgages | In North America offices | Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	4	4	7	9
Residential mortgages | In North America offices | Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Residential mortgages | In North America offices | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0	$ 0	$ 0	$ 0
Residential mortgages | In offices outside North America
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.05%	0.99%	0.16%	1.15%
Total modifications balance	$ 13	$ 260	$ 41	$ 303
Weighted-average interest rate reduction %	0%	0%	2%	2%
Weighted average term extension		1 month	188 months	3 months
Weighted average delay in payments	12 months	1 month	12 months	4 months
Residential mortgages | In offices outside North America | Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0	$ 0	$ 0	$ 0
Residential mortgages | In offices outside North America | Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Residential mortgages | In offices outside North America | Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	13	7	39	25
Residential mortgages | In offices outside North America | Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	2	1
Residential mortgages | In offices outside North America | Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	253	0	277
Residential mortgages | In offices outside North America | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0	$ 0	$ 0	$ 0
Home equity loans | In North America offices
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0%	0.03%	0.06%	0.55%
Total modifications balance	$ 0	$ 1	$ 2	$ 21
Weighted-average interest rate reduction %	0%	2%	1%	2%
Weighted average term extension		146 months	151 months	122 months
Weighted average delay in payments		6 months	9 months	8 months
Home equity loans | In North America offices | Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0	$ 0	$ 0	$ 0
Home equity loans | In North America offices | Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Home equity loans | In North America offices | Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	1	1	8
Home equity loans | In North America offices | Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	1	13
Home equity loans | In North America offices | Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Home equity loans | In North America offices | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Credit cards
Financing Receivable, Impaired [Line Items]
Loans forgiven	$ 30	$ 17	$ 58	$ 38
Credit cards | In North America offices
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.29%	0.22%	0.69%	0.49%
Total modifications balance	$ 471	$ 339	$ 1,122	$ 756
Weighted-average interest rate reduction %	25%	22%	24%	22%
Credit cards | In North America offices | Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 471	$ 339	$ 1,122	$ 756
Credit cards | In North America offices | Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Credit cards | In North America offices | Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Credit cards | In North America offices | Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Credit cards | In North America offices | Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Credit cards | In North America offices | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0	$ 0	$ 0	$ 0
Credit cards | In offices outside North America
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.05%	0.10%	0.11%	0.24%
Total modifications balance	$ 6	$ 13	$ 14	$ 33
Weighted-average interest rate reduction %	24%	18%	24%	18%
Weighted average term extension				28 months
Credit cards | In offices outside North America | Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 6	$ 13	$ 14	$ 32
Credit cards | In offices outside North America | Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Credit cards | In offices outside North America | Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Credit cards | In offices outside North America | Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	1
Credit cards | In offices outside North America | Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Credit cards | In offices outside North America | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Personal, small business and other
Financing Receivable, Impaired [Line Items]
Loans forgiven	$ 1	$ 1	$ 2	$ 2
Personal, small business and other | In North America offices
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.02%	0.01%	0.05%	0.02%
Total modifications balance	$ 7	$ 4	$ 18	$ 9
Weighted-average interest rate reduction %	8%	6%	8%	6%
Weighted average term extension	19 months	15 months	18 months	15 months
Weighted average delay in payments			7 months
Personal, small business and other | In North America offices | Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0	$ 0	$ 1	$ 1
Personal, small business and other | In North America offices | Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Personal, small business and other | In North America offices | Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	1	0
Personal, small business and other | In North America offices | Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	7	4	16	8
Personal, small business and other | In North America offices | Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Personal, small business and other | In North America offices | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0	$ 0	$ 0	$ 0
Personal, small business and other | In offices outside North America
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.02%	0.02%	0.06%	0.06%
Total modifications balance	$ 8	$ 7	$ 21	$ 20
Weighted-average interest rate reduction %	7%	8%	7%	8%
Weighted average term extension	25 months	21 months	24 months	19 months
Personal, small business and other | In offices outside North America | Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 2	$ 1	$ 4	$ 3
Personal, small business and other | In offices outside North America | Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	1	2	4	6
Personal, small business and other | In offices outside North America | Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Personal, small business and other | In offices outside North America | Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	5	4	13	11
Personal, small business and other | In offices outside North America | Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0	0	0	0
Personal, small business and other | In offices outside North America | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0	$ 0	$ 0	$ 0

LOANS - Performance of Modifi_2

LOANS - Performance of Modified Consumer Loans (Details) - Consumer loans - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
In North America offices
Financing Receivable, Modified [Line Items]
Total modified loans balance	$ 1,495	$ 1,238
Gross credit losses	282	205
In North America offices | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	1,102	836
In North America offices | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	224	203
In North America offices | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	169	199
In offices outside North America
Financing Receivable, Modified [Line Items]
Total modified loans balance	132	404
Gross credit losses	2	5
In offices outside North America | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	122	392
In offices outside North America | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	7	8
In offices outside North America | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	3	4
Residential mortgages | In North America offices
Financing Receivable, Modified [Line Items]
Total modified loans balance	99	164
Gross credit losses	0	0
Residential mortgages | In North America offices | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	49	70
Residential mortgages | In North America offices | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	18	22
Residential mortgages | In North America offices | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	32	72
Residential mortgages | In offices outside North America
Financing Receivable, Modified [Line Items]
Total modified loans balance	90	334
Gross credit losses	1	0
Residential mortgages | In offices outside North America | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	87	331
Residential mortgages | In offices outside North America | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	2	2
Residential mortgages | In offices outside North America | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	1	1
Home equity loans | In North America offices
Financing Receivable, Modified [Line Items]
Total modified loans balance	2	21
Gross credit losses	0	0
Home equity loans | In North America offices | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	1	14
Home equity loans | In North America offices | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0	1
Home equity loans | In North America offices | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	1	6
Credit cards | In North America offices
Financing Receivable, Modified [Line Items]
Total modified loans balance	1,371	1,039
Gross credit losses	280	204
Credit cards | In North America offices | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	1,032	740
Credit cards | In North America offices | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	204	179
Credit cards | In North America offices | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	135	120
Credit cards | In offices outside North America
Financing Receivable, Modified [Line Items]
Total modified loans balance	17	43
Gross credit losses	0	4
Credit cards | In offices outside North America | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	15	37
Credit cards | In offices outside North America | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	1	3
Credit cards | In offices outside North America | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	1	3
Personal, small business and other | In North America offices
Financing Receivable, Modified [Line Items]
Total modified loans balance	23	14
Gross credit losses	2	1
Personal, small business and other | In North America offices | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	20	12
Personal, small business and other | In North America offices | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	2	1
Personal, small business and other | In North America offices | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	1	1
Personal, small business and other | In offices outside North America
Financing Receivable, Modified [Line Items]
Total modified loans balance	25	27
Gross credit losses	1	1
Personal, small business and other | In offices outside North America | Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	20	24
Personal, small business and other | In offices outside North America | 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	4	3
Personal, small business and other | In offices outside North America | 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	$ 1	$ 0

LOANS - Defaults of Modified Co

LOANS - Defaults of Modified Consumer Loans (Details) - Consumer loans - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
In North America offices
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	$ 113	$ 67	$ 204	$ 100
In North America offices | Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	105	61	178	94
In North America offices | Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	6	5	22	5
In North America offices | Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	1	0	1
In North America offices | Combination: interest rate reduction and term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	2	0	4	0
In North America offices | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
In North America offices | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
In offices outside North America
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	2	2	7	7
In offices outside North America | Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1	2	1	3
In offices outside North America | Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
In offices outside North America | Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	3	2
In offices outside North America | Combination: interest rate reduction and term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1	0	3	2
In offices outside North America | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
In offices outside North America | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Residential mortgages | In North America offices
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	7	6	25	7
Residential mortgages | In North America offices | Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	1
Residential mortgages | In North America offices | Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	6	5	22	5
Residential mortgages | In North America offices | Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	1	0	1
Residential mortgages | In North America offices | Combination: interest rate reduction and term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1	0	3	0
Residential mortgages | In North America offices | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Residential mortgages | In North America offices | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Residential mortgages | In offices outside North America
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	3	2
Residential mortgages | In offices outside North America | Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Residential mortgages | In offices outside North America | Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Residential mortgages | In offices outside North America | Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	3	2
Residential mortgages | In offices outside North America | Combination: interest rate reduction and term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Residential mortgages | In offices outside North America | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Residential mortgages | In offices outside North America | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Home equity loans | In North America offices
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Home equity loans | In North America offices | Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Home equity loans | In North America offices | Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Home equity loans | In North America offices | Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Home equity loans | In North America offices | Combination: interest rate reduction and term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Home equity loans | In North America offices | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Home equity loans | In North America offices | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Credit cards | In North America offices
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	105	61	178	93
Credit cards | In North America offices | Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	105	61	178	93
Credit cards | In North America offices | Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Credit cards | In North America offices | Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Credit cards | In North America offices | Combination: interest rate reduction and term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Credit cards | In North America offices | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Credit cards | In North America offices | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Credit cards | In offices outside North America
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1	2	1	3
Credit cards | In offices outside North America | Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1	2	1	3
Credit cards | In offices outside North America | Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Credit cards | In offices outside North America | Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Credit cards | In offices outside North America | Combination: interest rate reduction and term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Credit cards | In offices outside North America | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Credit cards | In offices outside North America | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Personal, small business and other | In North America offices
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1	0	1	0
Personal, small business and other | In North America offices | Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Personal, small business and other | In North America offices | Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Personal, small business and other | In North America offices | Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Personal, small business and other | In North America offices | Combination: interest rate reduction and term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1	0	1	0
Personal, small business and other | In North America offices | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Personal, small business and other | In North America offices | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Personal, small business and other | In offices outside North America
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1	0	3	2
Personal, small business and other | In offices outside North America | Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Personal, small business and other | In offices outside North America | Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Personal, small business and other | In offices outside North America | Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Personal, small business and other | In offices outside North America | Combination: interest rate reduction and term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1	0	3	2
Personal, small business and other | In offices outside North America | Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	0	0	0
Personal, small business and other | In offices outside North America | Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	$ 0	$ 0	$ 0	$ 0

ALLOWANCE FOR CREDIT LOSSES - A

ALLOWANCE FOR CREDIT LOSSES - Allowance for Credit Losses Roll Forward (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	$ 18,216	$ 17,496	$ 18,145	$ 16,974
Gross credit losses on loans	(2,609)	(2,000)	(8,014)	(5,513)
Gross recoveries on loans	437	363	1,256	1,070
Net credit losses on loans (NCLs)	(2,172)	(1,637)	(6,758)	(4,443)
Net reserve builds (releases) for loans	254	100	636	787
Net specific reserve builds (releases) for loans	(44)	79	(231)	84
Total provision for credit losses on loans (PCLL)	2,382	1,816	7,163	5,314
Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period(2)	23	0	23	0
Other, net (see table below)	(93)	(46)	(217)	136
ACLL at end of period	18,356	17,629	18,356	17,629
Allowance for credit losses on unfunded commitments
Allowance for credit losses on unfunded commitments (ACLUC) at beginning of period	1,619	1,862	1,728	2,151
Provision (release) for credit losses on unfunded lending commitments	105	(54)	(1)	(344)
Other, net	1	(2)	(2)	(1)
ACLUC at end of period	1,725	1,806	1,725	1,806
Total allowance for credit losses on loans, leases and unfunded lending commitments	20,081	19,435	20,081	19,435	$ 19,873
Sales or transfers of various consumer loan portfolios to HFS
FX translation and other	(93)	(46)	(217)	136
Other, net	(93)	(46)	(217)	136
Credit deteriorated assets, par value	37	6	46	19
Corporate loans
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	2,484	2,630	2,714	2,855
Gross credit losses on loans	(113)	(72)	(420)	(197)
Gross recoveries on loans	39	14	74	42
Net credit losses on loans (NCLs)	(74)	(58)	(346)	(155)
Net reserve builds (releases) for loans	143	25	115	(184)
Net specific reserve builds (releases) for loans	(40)	77	(229)	49
Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period(2)	0	0	0	0
Other, net (see table below)	4	(15)	(9)	(3)
ACLL at end of period	2,591	2,717	2,591	2,717
Sales or transfers of various consumer loan portfolios to HFS
Other, net	4	(15)	(9)	(3)
Consumer loans
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	15,732	14,866	15,431	14,119
Gross credit losses on loans	(2,496)	(1,928)	(7,594)	(5,316)
Gross recoveries on loans	398	349	1,182	1,028
Net credit losses on loans (NCLs)	(2,098)	(1,579)	(6,412)	(4,288)
Net reserve builds (releases) for loans	111	75	521	971
Net specific reserve builds (releases) for loans	(4)	2	(2)	35
Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period(2)	23	0	23	0
Other, net (see table below)	(97)	(31)	(208)	139
ACLL at end of period	15,765	14,912	15,765	14,912
Sales or transfers of various consumer loan portfolios to HFS
Other, net	(97)	(31)	(208)	139
Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period				(352)
Cumulative Effect, Period of Adoption, Adjustment | Consumer loans
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period				(352)
Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	$ 18,216	$ 17,496	18,145	16,622
Cumulative Effect, Period of Adoption, Adjusted Balance | Corporate loans
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period			2,714	2,855
Cumulative Effect, Period of Adoption, Adjusted Balance | Consumer loans
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period			$ 15,431	$ 13,767

ALLOWANCE FOR CREDIT LOSSES -_2

ALLOWANCE FOR CREDIT LOSSES - Allowance for Credit Losses Roll Forward by Segment (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	$ 18,216	$ 17,496	$ 18,145	$ 16,974
Charge-offs	(2,609)	(2,000)	(8,014)	(5,513)
Recoveries	437	363	1,256	1,070
Replenishment of NCLs	2,172	1,637	6,758	4,443
Net reserve builds (releases)	254	100	636	787
Net specific reserve builds (releases)	(44)	79	(231)	84
Other	(93)	(46)	(217)	136
ACLL at end of period	18,356	17,629	18,356	17,629
ACLL
Collectively evaluated	18,155		18,155		$ 17,743
Individually evaluated	179		179		402
Total ACLL	18,356	17,629	18,356	17,629	18,145
Loans, net of unearned income
Collectively evaluated	679,668		679,668		679,713
Individually evaluated	1,004		1,004		1,940
Held at fair value	8,106		8,106		7,594
Total loans, net of unearned income	688,922		688,922		689,362
Credit deteriorated assets, par value	37	6	46	19
Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period				(352)
ACLL
Total ACLL
Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	18,216	17,496	18,145	16,622
ACLL
Total ACLL					18,145
Purchased credit deteriorated
ACLL
Purchased credit deteriorated	22		22		0
Loans, net of unearned income
Purchased credit deteriorated	144		144		115
Corporate loans
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	2,484	2,630	2,714	2,855
Charge-offs	(113)	(72)	(420)	(197)
Recoveries	39	14	74	42
Replenishment of NCLs	74	58	346	155
Net reserve builds (releases)	143	25	115	(184)
Net specific reserve builds (releases)	(40)	77	(229)	49
Other	4	(15)	(9)	(3)
ACLL at end of period	2,591	2,717	2,591	2,717
ACLL
Collectively evaluated	2,451		2,451		2,352
Individually evaluated	140		140		362
Total ACLL	2,591	2,717	2,591	2,717	2,714
Loans, net of unearned income
Collectively evaluated	291,023		291,023		291,002
Individually evaluated	944		944		1,882
Held at fair value	7,804		7,804		7,281
Total loans, net of unearned income	299,771		299,771		300,165
Corporate loans | Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period			2,714	2,855
ACLL
Total ACLL					2,714
Corporate loans | Purchased credit deteriorated
ACLL
Purchased credit deteriorated	0		0		0
Loans, net of unearned income
Purchased credit deteriorated	0		0		0
Consumer loans
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	15,732	14,866	15,431	14,119
Charge-offs	(2,496)	(1,928)	(7,594)	(5,316)
Recoveries	398	349	1,182	1,028
Replenishment of NCLs	2,098	1,579	6,412	4,288
Net reserve builds (releases)	111	75	521	971
Net specific reserve builds (releases)	(4)	2	(2)	35
Other	(97)	(31)	(208)	139
ACLL at end of period	15,765	14,912	15,765	14,912
ACLL
Collectively evaluated	15,704		15,704		15,391
Individually evaluated	39		39		40
Total ACLL	15,765	$ 14,912	15,765	14,912	15,431
Loans, net of unearned income
Collectively evaluated	388,645		388,645		388,711
Individually evaluated	60		60		58
Held at fair value	302		302		313
Total loans, net of unearned income	389,151		389,151		389,197
Consumer loans | Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period				(352)
ACLL
Total ACLL
Consumer loans | Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period			15,431	$ 13,767
ACLL
Total ACLL					15,431
Consumer loans | Purchased credit deteriorated
ACLL
Purchased credit deteriorated	22		22		0
Loans, net of unearned income
Purchased credit deteriorated	$ 144		$ 144		$ 115

ALLOWANCE FOR CREDIT LOSSES - N

ALLOWANCE FOR CREDIT LOSSES - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Allowance for loan losses disclosures
Allowance for credit losses on loans, leases and unfunded lending commitments	$ 20,081		$ 19,873	$ 19,435
Allowance for credit losses	18,356	$ 18,216	18,145	17,629	$ 17,496	$ 16,974
Allowance for credit losses on unfunded commitments (ACLUC)	1,725	1,619	1,728	1,806	1,862	2,151
Allowance for credit losses on HTM debt securities	141		95
Consumer loans
Allowance for loan losses disclosures
Allowance for credit losses	15,765	15,732	15,431	14,912	14,866	14,119
Corporate loans
Allowance for loan losses disclosures
Allowance for credit losses	$ 2,591	$ 2,484	$ 2,714	$ 2,717	$ 2,630	$ 2,855

ALLOWANCE FOR CREDIT LOSSES - S

ALLOWANCE FOR CREDIT LOSSES - Schedule of Allowance for Credit Losses for Other Assets (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Other Assets, Allowance For Credit Loss [Roll Forward]
Allowance for credit losses on other assets at beginning of quarter	$ 1,911	$ 659	$ 1,788	$ 123
Gross credit losses	(14)	(19)	(42)	(54)
Gross recoveries	8	6	21	11
Net credit losses (NCLs)	(6)	(13)	(21)	(43)
Net reserve builds (releases)	104	43	205	587
Total provision for credit losses	110	56	226	630
Other, net	(146)	(4)	(124)	(12)
Allowance for credit losses on other assets at end of quarter	1,869	698	1,869	698
Deposits with banks
Financing Receivable, Other Assets, Allowance For Credit Loss [Roll Forward]
Allowance for credit losses on other assets at beginning of quarter	21	21	31	51
Gross credit losses	0	0	0	0
Gross recoveries	0	0	0	0
Net credit losses (NCLs)	0	0	0	0
Net reserve builds (releases)	2	6	(9)	(23)
Total provision for credit losses	2	6	(9)	(23)
Other, net	0	0	1	(1)
Allowance for credit losses on other assets at end of quarter	23	27	23	27
Securities borrowed and purchased under agreements to resell
Financing Receivable, Other Assets, Allowance For Credit Loss [Roll Forward]
Allowance for credit losses on other assets at beginning of quarter	33	26	27	36
Gross credit losses	0	0	0	0
Gross recoveries	0	0	0	0
Net credit losses (NCLs)	0	0	0	0
Net reserve builds (releases)	(27)	30	(22)	27
Total provision for credit losses	(27)	30	(22)	27
Other, net	(2)	(3)	(1)	(10)
Allowance for credit losses on other assets at end of quarter	4	53	4	53
All other assets
Financing Receivable, Other Assets, Allowance For Credit Loss [Roll Forward]
Allowance for credit losses on other assets at beginning of quarter	1,857	612	1,730	36
Gross credit losses	(14)	(19)	(42)	(54)
Gross recoveries	8	6	21	11
Net credit losses (NCLs)	(6)	(13)	(21)	(43)
Net reserve builds (releases)	129	7	236	583
Total provision for credit losses	135	20	257	626
Other, net	(144)	(1)	(124)	(1)
Allowance for credit losses on other assets at end of quarter	$ 1,842	$ 618	$ 1,842	$ 618

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Changes in Goodwill (Details) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023
Goodwill
Balance at December 31, 2023	$ 19,704	$ 20,042	$ 20,098
Foreign currency translation	3	(338)	(56)
Divestures	(16)
Balance at March 31, 2024	19,691	19,704	20,042	$ 20,098
All Other
Goodwill
Balance at December 31, 2023	1,028	1,136	1,108
Foreign currency translation	(73)	(108)	28
Divestures	0
Balance at March 31, 2024	955	1,028	1,136	1,108
Services | Operating Segments
Goodwill
Balance at December 31, 2023	2,130	2,187	2,214
Foreign currency translation	13	(57)	(27)
Divestures	0
Balance at March 31, 2024	2,143	2,130	2,187	2,214
Markets
Goodwill
Reallocation of goodwill due to reorganization of reportable operating segments				537
Markets | Operating Segments
Goodwill
Balance at December 31, 2023	5,726	5,788	5,870
Foreign currency translation	136	(62)	(82)
Divestures	0
Balance at March 31, 2024	5,862	5,726	5,788	5,870
Banking
Goodwill
Reallocation of goodwill due to reorganization of reportable operating segments				(537)
Banking | Operating Segments
Goodwill
Balance at December 31, 2023	1,023	1,041	1,039
Foreign currency translation	(10)	(18)	2
Divestures	0
Balance at March 31, 2024	1,013	1,023	1,041	1,039
USPB | Operating Segments
Goodwill
Balance at December 31, 2023	5,329	5,421	5,398
Foreign currency translation	(63)	(92)	23
Divestures	0
Balance at March 31, 2024	5,266	5,329	5,421	5,398
Wealth | Operating Segments
Goodwill
Balance at December 31, 2023	4,468	4,469	4,469
Foreign currency translation	0	(1)	0
Divestures	(16)
Balance at March 31, 2024	$ 4,452	$ 4,468	$ 4,469	$ 4,469

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Components of Intangible Assets (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	$ 10,108	$ 10,119
Accumulated amortization of Intangible assets (excluding MSRs)	6,670	6,389
Net carrying amount of Intangible assets (excluding MSRs)	3,438	3,730
Gross carrying amount, Mortgage servicing rights (MSRs)	683	691
Mortgage servicing rights (MSRs)	683	691
Gross carrying amount of Intangible assets	10,791	10,810
Accumulated amortization of Intangible assets	6,670	6,389
Total intangible assets	4,121	4,421
Indefinite-lived intangible assets
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	209	240
Net carrying amount of Intangible assets (excluding MSRs)	209	240
Purchased credit card relationships
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	5,315	5,302
Accumulated amortization of Intangible assets (excluding MSRs)	4,472	4,365
Net carrying amount of Intangible assets (excluding MSRs)	843	937
Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	4,189	4,177
Accumulated amortization of Intangible assets (excluding MSRs)	1,861	1,698
Net carrying amount of Intangible assets (excluding MSRs)	2,328	2,479
Other customer relationships
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	363	363
Accumulated amortization of Intangible assets (excluding MSRs)	306	290
Net carrying amount of Intangible assets (excluding MSRs)	57	73
Present value of future profits
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	32	37
Accumulated amortization of Intangible assets (excluding MSRs)	31	36
Net carrying amount of Intangible assets (excluding MSRs)	$ 1	$ 1

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Changes in Intangible Assets (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Finite and Indefinite-lived Intangible Assets
Beginning balance	$ 3,730
Acquisitions/renewals/ divestitures(1)	25
Amortization	(287)
Impairments	0
FX translation and other	(30)
Ending balance	3,438
Mortgage servicing rights (MSRs)	683	$ 691
Total intangible assets	4,121	$ 4,421
Indefinite-lived intangible assets
Finite and Indefinite-lived Intangible Assets
Beginning balance	240
Acquisitions/renewals/ divestitures(1)	0
Amortization	0
Impairments	0
FX translation and other	(31)
Ending balance	209
Purchased credit card relationships
Finite and Indefinite-lived Intangible Assets
Beginning balance	937
Acquisitions/renewals/ divestitures(1)	13
Amortization	(107)
Impairments	0
FX translation and other	0
Ending balance	$ 843
Intangibles term	10 years
Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Beginning balance	$ 2,479
Acquisitions/renewals/ divestitures(1)	12
Amortization	(164)
Impairments	0
FX translation and other	1
Ending balance	2,328
Other customer relationships
Finite and Indefinite-lived Intangible Assets
Beginning balance	73
Acquisitions/renewals/ divestitures(1)	0
Amortization	(16)
Impairments	0
FX translation and other	0
Ending balance	57
Present value of future profits
Finite and Indefinite-lived Intangible Assets
Beginning balance	1
Acquisitions/renewals/ divestitures(1)	0
Amortization	0
Impairments	0
FX translation and other	0
Ending balance	$ 1

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Deposit Liability [Line Items]
Non-interest-bearing deposits in U.S. offices	$ 118,034	$ 112,089
Interest-bearing deposits in U.S. offices (including $1,361 and $1,309 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	558,461	576,784
Total deposits in U.S. offices	676,495	688,873
Non-interest-bearing deposits in offices outside the U.S.	84,913	88,988
Interest-bearing deposits in offices outside the U.S. (including $2,751 and $1,131 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	548,591	530,820
Total deposits in offices outside the U.S.	633,504	619,808
Total deposits	1,309,999	1,308,681
Fair value
Deposit Liability [Line Items]
Interest-bearing deposits in U.S. offices (including $1,361 and $1,309 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	1,361	1,309
Interest-bearing deposits in offices outside the U.S. (including $2,751 and $1,131 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	2,751	1,131
Total deposits	$ 1,305,700	$ 1,305,900

DEBT - Short-Term Borrowings (D

DEBT - Short-Term Borrowings (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Short-term Debt [Line Items]
Commercial paper	$ 22,955	$ 20,222
Other borrowings	18,385	17,235
Total short-term borrowings	41,340	37,457
Collateralized short-term advances from Federal Home Loan Bank	4,000	8,000
Bank
Short-term Debt [Line Items]
Commercial paper	11,267	11,116
Broker-dealer and other
Short-term Debt [Line Items]
Commercial paper	$ 11,688	$ 9,106

DEBT - Long-Term Debt (Details)

DEBT - Long-Term Debt (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument
Long-term debt, at fair value	$ 299,081	$ 286,619
Trust preferred securities	1,600	1,600
Citigroup Inc.
Debt Instrument
Long-term debt, at fair value	170,649	162,309
Bank
Debt Instrument
Long-term debt, at fair value	36,548	31,673
Bank | Senior notes
Debt Instrument
Collateralized long-term advances from Federal Home Loan Bank	11,500	11,500
Broker-dealer and other
Debt Instrument
Long-term debt, at fair value	$ 91,884	$ 92,637

DEBT - Trust Preferred Securiti

DEBT - Trust Preferred Securities (Details) $ in Millions	Sep. 30, 2024 USD ($) shares
Trust Preferred Securities
Liquidation value	$ 2,440
Notional amount	$ 2,446
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
Notional 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
Notional amount	$ 2,246
Citigroup Capital XIII | SOFR
Trust Preferred Securities
Basis spread on variable rate	0.0663161
Citigroup Capital XIII | LIBOR
Trust Preferred Securities
Basis spread on variable rate	0.0026161

CHANGES IN ACCUMULATED OTHER _3

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Change in accumulated other comprehensive income (loss)
Balance, beginning of period				$ 206,251
Balance, end of period		$ 209,902	$ 210,195	209,902	$ 210,195
Liability for future policyholder benefits		463	519	463	519
Accumulated other comprehensive income (loss)
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(46,677)	(45,865)	(44,800)	(47,062)
Other comprehensive income before reclassifications		1,313	(722)	(1,025)	(302)
Increase (decrease) due to amounts reclassified from AOCI		167	410	628	1,160
Total other comprehensive income		1,480	(312)	(397)	858
Balance, end of period		(45,197)	(46,177)	(45,197)	(46,177)
Accumulated other comprehensive income (loss) | Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss)
Balance, beginning of period	[1]				27
Accumulated other comprehensive income (loss) | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(46,677)	(45,865)	(44,800)	(47,035)
Net unrealized gains (losses) on debt securities
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(3,682)	(5,036)	(3,744)	(5,998)
Other comprehensive income before reclassifications		1,381	(176)	1,533	812
Increase (decrease) due to amounts reclassified from AOCI		(46)	7	(136)	(19)
Total other comprehensive income		1,335	(169)	1,397	793
Balance, end of period		(2,347)	(5,205)	(2,347)	(5,205)
Net unrealized gains (losses) on debt securities | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss)
Balance, beginning of period					(5,998)
Debt valuation adjustment (DVA)
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(1,016)	(102)	(709)	842
Other comprehensive income before reclassifications		(155)	290	(474)	(650)
Increase (decrease) due to amounts reclassified from AOCI		5	9	17	5
Total other comprehensive income		(150)	299	(457)	(645)
Balance, end of period		(1,166)	197	(1,166)	197
Debt valuation adjustment (DVA) | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss)
Balance, beginning of period					842
Cash flow hedges
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(629)	(1,990)	(1,406)	(2,522)
Other comprehensive income before reclassifications		(305)	366	14	166
Increase (decrease) due to amounts reclassified from AOCI		161	365	619	1,097
Total other comprehensive income		(144)	731	633	1,263
Balance, end of period		(773)	(1,259)	(773)	(1,259)
Cash flow hedges | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss)
Balance, beginning of period					(2,522)
Benefit plans
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(5,794)	(5,995)	(6,050)	(5,755)
Other comprehensive income before reclassifications		1	274	164	(28)
Increase (decrease) due to amounts reclassified from AOCI		48	38	141	100
Total other comprehensive income		49	312	305	72
Balance, end of period		(5,745)	(5,683)	(5,745)	(5,683)
Benefit plans | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss)
Balance, beginning of period					(5,755)
CTA, net of hedges
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(35,573)	(32,773)	(32,885)	(33,637)
Other comprehensive income before reclassifications		416	(1,496)	(2,272)	(632)
Total other comprehensive income		416	(1,496)	(2,272)	(632)
Balance, end of period		(35,157)	(34,269)	(35,157)	(34,269)
CTA, net of hedges | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss)
Balance, beginning of period					(33,637)
Excluded component of fair value hedges
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(39)	5	(40)	8
Other comprehensive income before reclassifications		(8)	(3)	4	8
Increase (decrease) due to amounts reclassified from AOCI		(1)	(9)	(12)	(23)
Total other comprehensive income		(9)	(12)	(8)	(15)
Balance, end of period		(48)	(7)	(48)	(7)
Excluded component of fair value hedges | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss)
Balance, beginning of period					8
Long-duration insurance contracts
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		56	26	34	0
Other comprehensive income before reclassifications		(17)	23	6	22
Increase (decrease) due to amounts reclassified from AOCI		0		(1)
Total other comprehensive income		(17)	23	5	22
Balance, end of period		$ 39	$ 49	$ 39	49
Long-duration insurance contracts | Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss)
Balance, beginning of period					27
Long-duration insurance contracts | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss)
Balance, beginning of period					$ 27
[1]See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K.

CHANGES IN ACCUMULATED OTHER _4

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period				$ 206,251
Balance, end of period		$ 209,902	$ 210,195	209,902	$ 210,195
Citigroup's accumulated other comprehensive income (loss)
Change in accumulated other comprehensive income (loss), pretax
Balance, beginning of period, pretax		(54,102)	(53,964)	(52,422)	(55,253)
Other comprehensive income (loss), pretax		2,099	(3)	419	1,247
Balance, end of period, pretax		(52,003)	(53,967)	(52,003)	(53,967)
Change in accumulated other comprehensive income (loss), tax effect
Balance, beginning of period, tax effect		7,425	8,099	7,622	8,191
Other comprehensive income (loss), tax effect		(619)	(309)	(816)	(389)
Balance, end of period, tax effect		6,806	7,790	6,806	7,790
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(46,677)	(45,865)	(44,800)	(47,062)
Total other comprehensive income		1,480	(312)	(397)	858
Balance, end of period		(45,197)	(46,177)	(45,197)	(46,177)
Citigroup's accumulated other comprehensive income (loss) | Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss), pretax
Balance, beginning of period, pretax					39
Change in accumulated other comprehensive income (loss), tax effect
Balance, beginning of period, tax effect					(12)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period	[1]				27
Citigroup's accumulated other comprehensive income (loss) | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss), pretax
Balance, beginning of period, pretax					(55,214)
Change in accumulated other comprehensive income (loss), tax effect
Balance, beginning of period, tax effect					8,179
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(46,677)	(45,865)	(44,800)	(47,035)
Change in net unrealized gains (losses) on debt securities
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		1,781	(227)	1,853	1,095
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(446)	58	(456)	(302)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(3,682)	(5,036)	(3,744)	(5,998)
Total other comprehensive income		1,335	(169)	1,397	793
Balance, end of period		(2,347)	(5,205)	(2,347)	(5,205)
Change in net unrealized gains (losses) on debt securities | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period					(5,998)
Debt valuation adjustment (DVA)
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		(201)	395	(608)	(875)
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		51	(96)	151	230
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(1,016)	(102)	(709)	842
Total other comprehensive income		(150)	299	(457)	(645)
Balance, end of period		(1,166)	197	(1,166)	197
Debt valuation adjustment (DVA) | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period					842
Excluded component of fair value hedges
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(39)	5	(40)	8
Total other comprehensive income		(9)	(12)	(8)	(15)
Balance, end of period		(48)	(7)	(48)	(7)
Excluded component of fair value hedges | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period					8
Benefit plans
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		88	380	405	68
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(39)	(68)	(100)	4
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(5,794)	(5,995)	(6,050)	(5,755)
Total other comprehensive income		49	312	305	72
Balance, end of period		(5,745)	(5,683)	(5,745)	(5,683)
Benefit plans | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period					(5,755)
Foreign currency translation adjustment (CTA)
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		638	(1,532)	(2,071)	(728)
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(222)	36	(201)	96
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(35,573)	(32,773)	(32,885)	(33,637)
Total other comprehensive income		416	(1,496)	(2,272)	(632)
Balance, end of period		(35,157)	(34,269)	(35,157)	(34,269)
Foreign currency translation adjustment (CTA) | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period					(33,637)
Long-duration insurance contracts
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		(26)	33	9	31
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		9	(10)	(4)	(9)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		56	26	34	0
Total other comprehensive income		(17)	23	5	22
Balance, end of period		39	49	39	49
Long-duration insurance contracts | Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period					27
Long-duration insurance contracts | Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period					27
Cash flow hedges | Excluded component of fair value hedges
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		(171)	958	843	1,670
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		27	(227)	(210)	(407)
Change in accumulated other comprehensive income (loss), after-tax
Total other comprehensive income		(144)	731	633	1,263
Excluded component of fair value hedges | Excluded component of fair value hedges
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		(10)	(10)	(12)	(14)
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		1	(2)	4	(1)
Change in accumulated other comprehensive income (loss), after-tax
Total other comprehensive income		$ (9)	$ (12)	$ (8)	$ (15)
[1]See Note 1 to the Consolidated Financial Statements in Citi’s 2023 Form 10-K.

CHANGES IN ACCUMULATED OTHER _5

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) - Reclassification out of AOCI (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized gains and (losses)	$ 72	$ 30	$ 210	$ 151
Impairment losses on investments	(45)	(70)	(92)	(227)
Income from continuing operations before income taxes	4,390	4,788	13,244	15,013
Tax effect	(1,116)	(1,203)	(3,299)	(3,824)
Income (loss) from continuing operations	3,274	3,585	9,945	11,189
Subtotal, pretax	(51)	178	488	999
Other Noninterest Expense	(3,022)	(2,887)	(9,574)	(8,499)
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, after-tax	167	410	628	1,160
Citigroup's accumulated other comprehensive income (loss) | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	167	410	628	1,160
Total tax effect	(54)	(135)	(209)	(386)
Total amounts reclassified out of AOCI, pretax	221	545	837	1,546
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	(46)	7	(136)	(19)
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 and (losses)	(72)	(30)	(210)	(151)
Impairment losses on investments	13	43	36	137
Income from continuing operations before income taxes	(59)	13	(174)	(14)
Tax effect	13	(6)	38	(5)
Income (loss) from continuing operations	(46)	7	(136)	(19)
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	5	9	17	5
Debt valuation adjustment (DVA) | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized gains and (losses)	7	12	23	8
Tax effect	(2)	(3)	(6)	(3)
Income (loss) from continuing operations	5	9	17	5
Cash flow hedges
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	161	365	619	1,097
Cash flow hedges | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Tax effect	(52)	(116)	(198)	(350)
Subtotal, pretax	213	481	817	1,447
Total amounts reclassified out of AOCI, after-tax	161	365	619	1,097
Cash flow hedges | (Gain) loss reclassified from AOCI | Interest rate contracts
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Subtotal, pretax	212	480	814	1,444
Cash flow hedges | (Gain) loss reclassified from AOCI | Foreign exchange contracts
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Subtotal, pretax	1	1	3	3
Benefit plan adjustments
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	48	38	141	100
Benefit plan adjustments | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Other Noninterest Expense	62	51	188	136
Total amounts reclassified out of AOCI, after-tax	48	38	141	100
Total tax effect	(14)	(13)	(47)	(36)
Prior service cost (benefit) | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Other Noninterest Expense	(4)	(6)	(14)	(17)
Net actuarial loss | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Other Noninterest Expense	62	52	196	152
Curtailment/settlement impact | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Other Noninterest Expense	4	5	6	1
Excluded component of fair value hedges
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	(1)	(9)	(12)	(23)
Excluded component of fair value 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	(2)	(12)	(16)	(31)
Tax effect	1	3	4	8
Total amounts reclassified out of AOCI, after-tax	(1)	(9)	(12)	(23)
Foreign currency translation adjustment (CTA) | (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	0	0	0
Tax effect	0	0	0	0
Total amounts reclassified out of AOCI, after-tax	0	0	0	0
Long-duration insurance contracts
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	0		(1)
Long-duration insurance contracts | (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	0	(1)	0
Tax effect	0	0	0	0
Total amounts reclassified out of AOCI, after-tax	$ 0	$ 0	$ (1)	$ 0

PREFERRED STOCK - Schedule of P

PREFERRED STOCK - Schedule of Preferred Stock Outstanding (Details) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Carrying value	$ 16,350	$ 17,600
Series D
Class of Stock [Line Items]
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,250,000
Carrying value	$ 0	1,250
Series J
Class of Stock [Line Items]
Redemption price per depositary share/ preference share (in dollars per share)	$ 25
Number of depositary shares (in shares)	22,000,000
Carrying value	$ 0	550
Series M
Class of Stock [Line Items]
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,750,000
Carrying value	$ 0	1,750
Series P
Class of Stock [Line Items]
Dividend rate (as a percent)	5.95%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	2,000,000
Carrying value	$ 2,000	2,000
Percentage of interest in corresponding series of preferred stock	4%
Series T
Class of Stock [Line Items]
Dividend rate (as a percent)	6.25%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,500,000
Carrying value	$ 1,500	1,500
Percentage of interest in corresponding series of preferred stock	4%
Series U
Class of Stock [Line Items]
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,500,000
Carrying value	$ 0	1,500
Series V
Class of Stock [Line Items]
Dividend rate (as a percent)	4.70%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,500,000
Carrying value	$ 1,500	1,500
Percentage of interest in corresponding series of preferred stock	4%
Series W
Class of Stock [Line Items]
Dividend rate (as a percent)	4%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,500,000
Carrying value	$ 1,500	1,500
Percentage of interest in corresponding series of preferred stock	4%
Series W | US Treasury (UST) Interest Rate
Class of Stock [Line Items]
Dividend rate (as a percent)	3.597%
Series X
Class of Stock [Line Items]
Dividend rate (as a percent)	3.875%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	2,300,000
Carrying value	$ 2,300	2,300
Percentage of interest in corresponding series of preferred stock	4%
Series X | US Treasury (UST) Interest Rate
Class of Stock [Line Items]
Dividend rate (as a percent)	3.417%
Series Y
Class of Stock [Line Items]
Dividend rate (as a percent)	4.15%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,000,000
Carrying value	$ 1,000	1,000
Percentage of interest in corresponding series of preferred stock	4%
Series Y | US Treasury (UST) Interest Rate
Class of Stock [Line Items]
Dividend rate (as a percent)	3%
Series Z
Class of Stock [Line Items]
Dividend rate (as a percent)	7.375%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,250,000
Carrying value	$ 1,250	1,250
Percentage of interest in corresponding series of preferred stock	4%
Series Z | US Treasury (UST) Interest Rate
Class of Stock [Line Items]
Dividend rate (as a percent)	3.209%
Series AA
Class of Stock [Line Items]
Dividend rate (as a percent)	7.625%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,500,000
Carrying value	$ 1,500	1,500
Percentage of interest in corresponding series of preferred stock	4%
Series AA | US Treasury (UST) Interest Rate
Class of Stock [Line Items]
Dividend rate (as a percent)	3.211%
Series BB
Class of Stock [Line Items]
Dividend rate (as a percent)	7.20%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	550,000
Carrying value	$ 550	0
Percentage of interest in corresponding series of preferred stock	4%
Series BB | US Treasury (UST) Interest Rate
Class of Stock [Line Items]
Dividend rate (as a percent)	2.905%
Series CC
Class of Stock [Line Items]
Dividend rate (as a percent)	7.125%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,750,000
Carrying value	$ 1,750	0
Series CC | US Treasury (UST) Interest Rate
Class of Stock [Line Items]
Dividend rate (as a percent)	2.693%
Series DD
Class of Stock [Line Items]
Dividend rate (as a percent)	7%
Redemption price per depositary share/ preference share (in dollars per share)	$ 1,000
Number of depositary shares (in shares)	1,500,000
Carrying value	$ 1,500	$ 0
Percentage of interest in corresponding series of preferred stock	4%
Series DD | US Treasury (UST) Interest Rate
Class of Stock [Line Items]
Dividend rate (as a percent)	2.757%

SECURITIZATIONS AND VARIABLE _3

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Schedule of Variable Interest Entities (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Variable Interest Entity
Total involvement with SPE assets	$ 479,546	$ 475,664
Consolidated VIE/SPE assets	2,430,663	2,411,834
Significant unconsolidated VIE assets	421,984	409,476
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	58,426	58,909
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	3,480	3,691
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	16,476	16,883
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	180	136
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	78,562	79,619
Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	57,562	66,188
Private equity
Variable Interest Entity
Significant unconsolidated VIE assets	7,000	6,000
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	245	282
Venture capital investments
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	7,300	8,500
Credit card securitizations
Variable Interest Entity
Total involvement with SPE assets	29,148	31,852
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
Credit card securitizations | Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	29,148	31,852
Mortgage securitizations - U.S. agency-sponsored
Variable Interest Entity
Total involvement with SPE assets	121,689	123,787
Significant unconsolidated VIE assets	121,689	123,787
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	2,971	2,332
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	126	136
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	3,097	2,468
Mortgage securitizations - U.S. agency-sponsored | Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	0	0
Mortgage securitizations - Non-agency-sponsored
Variable Interest Entity
Total involvement with SPE assets	66,343	64,963
Significant unconsolidated VIE assets	66,343	64,963
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	3,491	3,751
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	229	129
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	3,720	3,880
Mortgage securitizations - Non-agency-sponsored | Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	0	0
Citi-administered asset-backed commercial paper conduits
Variable Interest Entity
Total involvement with SPE assets	20,631	21,097
Significant unconsolidated VIE assets	312	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	38	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	38	0
Citi-administered asset-backed commercial paper conduits | Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	20,319	21,097
Collateralized loan obligations (CLOs)
Variable Interest Entity
Total involvement with SPE assets	3,064	5,562
Significant unconsolidated VIE assets	3,064	5,562
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	1,157	2,344
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	1,157	2,344
Collateralized loan obligations (CLOs) | Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	0	0
Asset-backed securities
Variable Interest Entity
Total involvement with SPE assets	216,190	204,680
Significant unconsolidated VIE assets	209,234	192,483
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	48,406	48,187
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	783	902
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	13,642	13,655
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	62,831	62,744
Asset-backed securities | Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	6,956	12,197
Municipal securities tender option bond trusts (TOBs)
Variable Interest Entity
Total involvement with SPE assets	989	1,493
Significant unconsolidated VIE assets	0	610
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	0	12
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	417
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	429
Municipal securities tender option bond trusts (TOBs) | Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	989	883
Municipal investments
Variable Interest Entity
Total involvement with SPE assets	20,374	21,317
Significant unconsolidated VIE assets	20,371	21,314
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	2,377	2,243
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	2,682	2,779
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	2,465	2,587
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	7,524	7,609
Municipal investments | Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	3	3
Client intermediation
Variable Interest Entity
Total involvement with SPE assets	392	368
Significant unconsolidated VIE assets	310	282
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	20	37
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	54	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	74	37
Client intermediation | Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	82	86
Investment funds
Variable Interest Entity
Total involvement with SPE assets	726	545
Significant unconsolidated VIE assets	661	475
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	4	3
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	15	10
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	102	95
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	121	108
Investment funds | Consolidated VIEs
Variable Interest Entity
Consolidated VIE/SPE assets	$ 65	$ 70

SECURITIZATIONS AND VARIABLE _4

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Assets and Liabilities of VIEs (Details) - USD ($) $ in Millions	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Cash and due from banks	$ 25,266		$ 27,342	$ 26,548
Trading account assets	458,072		411,756
Investments	490,671		519,085
Loans, net of unearned income	688,922		689,362
Allowance for credit losses on loans (ACLL)	(18,356)	$ (18,216)	(18,145)	(17,629)	$ (17,496)	$ (16,974)
Total loans, net	670,566		671,217
Other assets, at fair value	104,771		95,963
Total assets	2,430,663		2,411,834
Liabilities of consolidated VIEs for which creditors or beneficial interest holders do not have recourse to the general credit of Citigroup
Short-term borrowings	41,340		37,457
Long-term debt	299,081		286,619
Other liabilities	68,244		75,835
Total liabilities	2,220,761		2,205,583
Consumer loans
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Loans, net of unearned income	389,151		389,197
Allowance for credit losses on loans (ACLL)	(15,765)	(15,732)	(15,431)	(14,912)	(14,866)	(14,119)
Corporate loans
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Loans, net of unearned income	299,771		300,165
Allowance for credit losses on loans (ACLL)	(2,591)	$ (2,484)	(2,714)	$ (2,717)	$ (2,630)	$ (2,855)
Consolidated VIEs
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Cash and due from banks	89		44
Trading account assets	6,153		11,350
Investments	877		767
Loans, net of unearned income	52,662		56,348
Allowance for credit losses on loans (ACLL)	(2,385)		(2,481)
Total loans, net	50,277		53,867
Other assets, at fair value	166		160
Total assets	57,562		66,188
Liabilities of consolidated VIEs for which creditors or beneficial interest holders do not have recourse to the general credit of Citigroup
Short-term borrowings	9,963		9,692
Long-term debt	5,916		8,443
Other liabilities	1,366		927
Total liabilities	17,245		19,062
Consolidated VIEs | Consumer loans
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Loans, net of unearned income	32,229		35,141
Consolidated VIEs | Corporate loans
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Loans, net of unearned income	$ 20,433		$ 21,207

SECURITIZATIONS AND VARIABLE _5

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Funding Commitments (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	$ 16,476	$ 16,883
Liquidity facilities
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	417
Liquidity facilities | Non-agency-sponsored mortgage securitizations
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities | Citi-administered asset-backed commercial paper conduits
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities | Asset-backed securities
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities | Municipal securities tender option bond trusts (TOBs)
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	417
Liquidity facilities | Municipal investments
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	16,476	16,466
Loan / equity commitments | Non-agency-sponsored mortgage securitizations
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	229	129
Loan / equity commitments | Citi-administered asset-backed commercial paper conduits
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	38	0
Loan / equity commitments | Asset-backed securities
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	13,642	13,655
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	2,465	2,587
Loan / equity commitments | Investment funds
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	102	95
Loan / equity commitments | Other
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	$ 0	$ 0

SECURITIZATIONS AND VARIABLE _6

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Carrying Amounts and Classifications of Consolidated Assets (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Variable Interest Entity
Cash	$ 25,266	$ 27,342	$ 26,548
Trading account assets	458,072	411,756
Investments	490,671	519,085
Other assets	104,771	95,963
Total assets	2,430,663	2,411,834
Unconsolidated VIEs
Variable Interest Entity
Cash	0	0
Trading account assets	3,700	1,900
Investments	5,000	8,300
Total loans, net of allowance	52,700	51,800
Other assets	600	600
Total assets	$ 62,000	$ 62,600

SECURITIZATIONS AND VARIABLE _7

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Credit Card Securitizations Narrative (Details)	9 Months Ended
	Sep. 30, 2024 trust
Securitizations and Variable Interest Entities [Abstract]
Number of trusts to hold securitized credit card receivables	2

SECURITIZATIONS AND VARIABLE _8

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Mortgage Securitizations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Mortgage securitizations - U.S. agency sponsored
Cash Flows Between Transferor and Transferee
Principal securitized	$ 2,900	$ 1,700	$ 5,800	$ 4,100
Proceeds from new securitizations	3,000	1,700	6,000	4,100
Contractual servicing fees received	0	0	100	100
Cash flows received on retained interests and other net cash flows	0	0	0	0
Purchases of previously transferred financial assets	0	0	100	0
Gains recognized on the securitization	1	1
Carrying value of retained interests	696		696		$ 689
Mortgage securitizations - Non-agency-sponsored
Cash Flows Between Transferor and Transferee
Principal securitized	2,700	600	6,800	2,900
Proceeds from new securitizations	2,700	500	6,400	2,600
Contractual servicing fees received	0	0	0	0
Cash flows received on retained interests and other net cash flows	0	100	100	100
Purchases of previously transferred financial assets	0	0	0	0
Gains recognized on the securitization	44.8	$ 50.4	126.8	$ 64.1
Senior interests
Cash Flows Between Transferor and Transferee
Carrying value of retained interests	925		925		943
Subordinated interests
Cash Flows Between Transferor and Transferee
Carrying value of retained interests	$ 1,030		$ 1,030		$ 963

SECURITIZATIONS AND VARIABLE _9

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Loan Delinquencies and Liquidation Losses (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Residential
Variable Interest Entity
Securitized assets	$ 30,400		$ 30,400		$ 28,200
Liquidation losses	(0.7)	$ (200)	0.5	$ 4.4
Commercial and other
Variable Interest Entity
Securitized assets	30,500		30,500		29,900
Liquidation losses	0	0	0	0
Mortgage securitizations - Non-agency-sponsored
Variable Interest Entity
Securitized assets	60,900		60,900		58,100
Liquidation losses	(0.7)	$ (200)	0.5	$ 4.4
Personal loan
Variable Interest Entity
Securitized assets	100		100
90+ days past due | Residential
Variable Interest Entity
Securitized assets	300		300		500
90+ days past due | Commercial and other
Variable Interest Entity
Securitized assets	0		0		0
90+ days past due | Mortgage securitizations - Non-agency-sponsored
Variable Interest Entity
Securitized assets	$ 300		$ 300		$ 500

SECURITIZATIONS AND VARIABLE_10

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Mortgage Servicing Rights (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Mortgage servicing rights
Classification of Securitizations
Fair value of capitalized mortgage servicing rights	$ 683,000,000	$ 729,000,000	$ 683,000,000	$ 729,000,000
Principal amount of loans and other financial instruments	55,000,000,000	52,000,000,000	55,000,000,000	52,000,000,000
Capitalized MSRs
Balance, at beginning of period	709,000,000	681,000,000	691,000,000	665,000,000
Originations	32,000,000	23,000,000	68,000,000	54,000,000
Changes in fair value of MSRs due to changes in inputs and assumptions	(40,000,000)	42,000,000	(23,000,000)	61,000,000
Other changes	(18,000,000)	(17,000,000)	(53,000,000)	(51,000,000)
Balance, as of September 30	683,000,000	729,000,000	683,000,000	729,000,000
MSR fees
Servicing fees	30,000,000	32,000,000	95,000,000	97,000,000
Late fees	0	1,000,000	1,000,000	3,000,000
Total MSR fees	30,000,000	33,000,000	96,000,000	100,000,000
Mortgage securitizations - Non-agency-sponsored
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest	0		0		$ 0
Mortgage securitizations - U.S. agency-sponsored
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest	2,300,000,000		2,300,000,000		1,700,000,000
Securities transferred to re-securitization entities	6,300,000,000	$ 4,300,000,000	17,000,000,000	$ 12,800,000,000
Market value of retained interest related to re-securitization transaction	1,500,000,000		1,500,000,000		930,000,000
Original fair value of re-securitizations deals in which the entity holds a retained interest	$ 79,000,000,000		$ 79,000,000,000		$ 84,100,000,000

SECURITIZATIONS AND VARIABLE_11

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Asset-Backed Commercial Paper Conduits (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Classification of Other Securitization Details
Commercial paper	$ 22,955	$ 20,222
Citi-administered asset-backed commercial paper conduits
Classification of Other Securitization Details
Purchased assets outstanding under conduits	20,300	21,100
Incremental funding commitments with clients	$ 18,700	$ 16,700
Weighted average life of commercial paper issued by conduits	63 days	68 days
Citi-administered asset-backed commercial paper conduits | Minimum
Classification of Other Securitization Details
Letters of credit as percentage of conduit assets	8%
Floor price of conduit's assets	$ 200
Citi-administered asset-backed commercial paper conduits | Maximum
Classification of Other Securitization Details
Letters of credit as percentage of conduit assets	10%
Floor price of conduit's assets	$ 350
Citi-administered asset-backed consolidated commercial paper conduits (ABCP)
Classification of Other Securitization Details
Letters of credit provided to conduits	2,100	$ 2,100
Commercial paper	$ 9,200	$ 10,100

SECURITIZATIONS AND VARIABLE_12

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Municipal Securities Tender Option Bond Trusts (Details) - USD ($) $ in Billions	Sep. 30, 2024	Dec. 31, 2023
Municipal securities tender option bond trusts (TOBs)
Variable Interest Entity
Liquidity agreements, other trusts	$ 0.6	$ 1.2

SECURITIZATIONS AND VARIABLE_13

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Asset Based Financing (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Variable Interest Entity
Total unconsolidated VIE assets	$ 421,984	$ 409,476
Maximum exposure to loss in significant unconsolidated VIEs	78,562	79,619
Commercial and other real estate | Asset-backed securities
Variable Interest Entity
Total unconsolidated VIE assets	45,771	42,869
Maximum exposure to unconsolidated VIEs	9,396	8,831
Corporate loans | Asset-backed securities
Variable Interest Entity
Total unconsolidated VIE assets	40,371	27,903
Maximum exposure to unconsolidated VIEs	19,863	18,546
Other (including investment funds, airlines and shipping) | Asset-backed securities
Variable Interest Entity
Total unconsolidated VIE assets	123,092	121,711
Maximum exposure to unconsolidated VIEs	33,572	35,367
Asset-backed securities
Variable Interest Entity
Total unconsolidated VIE assets	209,234	192,483
Maximum exposure to loss in significant unconsolidated VIEs	$ 62,831	$ 62,744

DERIVATIVES - Derivative Notion

DERIVATIVES - Derivative Notionals (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Hedging instruments under ASC 815
Derivatives
Derivative notionals	$ 380,277	$ 374,383
Hedging instruments under ASC 815 | Interest rate contracts
Derivatives
Derivative notionals	288,367	277,003
Hedging instruments under ASC 815 | Interest rate swaps
Derivatives
Derivative notionals	288,367	277,003
Hedging instruments under ASC 815 | Interest rate futures and forwards
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Interest rate contract options | Written
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Interest rate contract options | Purchased
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Foreign exchange contracts
Derivatives
Derivative notionals	88,483	95,630
Hedging instruments under ASC 815 | Foreign exchange swaps
Derivatives
Derivative notionals	38,142	45,851
Hedging instruments under ASC 815 | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	50,341	49,779
Hedging instruments under ASC 815 | Foreign exchange contract options | Written
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Foreign exchange contract options | Purchased
Derivatives
Derivative notionals	0	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
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	3,427	1,750
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	3,427	1,750
Hedging instruments under ASC 815 | Commodity and other contracts | Written
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
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	46,812,271	41,538,477
Other derivative instruments, Trading derivatives | Interest rate contracts
Derivatives
Derivative notionals	27,670,668	25,541,413
Other derivative instruments, Trading derivatives | Interest rate swaps
Derivatives
Derivative notionals	18,656,456	17,077,712
Other derivative instruments, Trading derivatives | Interest rate futures and forwards
Derivatives
Derivative notionals	3,471,800	3,022,127
Other derivative instruments, Trading derivatives | Interest rate contract options | Written
Derivatives
Derivative notionals	2,903,068	2,753,912
Other derivative instruments, Trading derivatives | Interest rate contract options | Purchased
Derivatives
Derivative notionals	2,639,344	2,687,662
Other derivative instruments, Trading derivatives | Foreign exchange contracts
Derivatives
Derivative notionals	16,144,335	13,229,648
Other derivative instruments, Trading derivatives | Foreign exchange swaps
Derivatives
Derivative notionals	8,609,176	7,943,054
Other derivative instruments, Trading derivatives | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	5,203,348	3,737,063
Other derivative instruments, Trading derivatives | Foreign exchange contract options | Written
Derivatives
Derivative notionals	1,168,997	778,397
Other derivative instruments, Trading derivatives | Foreign exchange contract options | Purchased
Derivatives
Derivative notionals	1,162,814	771,134
Other derivative instruments, Trading derivatives | Equity contracts
Derivatives
Derivative notionals	1,488,215	1,362,973
Other derivative instruments, Trading derivatives | Equity swaps
Derivatives
Derivative notionals	334,497	317,117
Other derivative instruments, Trading derivatives | Equity futures and forwards
Derivatives
Derivative notionals	74,762	72,592
Other derivative instruments, Trading derivatives | Equity contract options | Written
Derivatives
Derivative notionals	608,335	544,315
Other derivative instruments, Trading derivatives | Equity contract options | Purchased
Derivatives
Derivative notionals	470,621	428,949
Other derivative instruments, Trading derivatives | Commodity and other contracts
Derivatives
Derivative notionals	394,433	340,117
Other derivative instruments, Trading derivatives | Commodity and other swaps
Derivatives
Derivative notionals	79,070	82,009
Other derivative instruments, Trading derivatives | Commodity and other futures and forwards
Derivatives
Derivative notionals	178,223	161,811
Other derivative instruments, Trading derivatives | Commodity and other contracts | Written
Derivatives
Derivative notionals	66,528	49,555
Other derivative instruments, Trading derivatives | Commodity and other contracts | Purchased
Derivatives
Derivative notionals	70,612	46,742
Other derivative instruments, Trading derivatives | Credit derivatives
Derivatives
Derivative notionals	1,114,620	1,064,326
Other derivative instruments, Trading derivatives | Credit derivatives | Written
Derivatives
Derivative notionals	514,599	496,699
Other derivative instruments, Trading derivatives | Credit derivatives | Purchased
Derivatives
Derivative notionals	$ 600,021	$ 567,627

DERIVATIVES - Derivative Mark-t

DERIVATIVES - Derivative Mark-to-Market (MTM) Receivables/Payables (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Assets
Derivative receivables	$ 387,278	$ 387,374
Less: Netting agreements to assets	(316,493)	(308,431)
Less: Netting of cash collateral received	(19,843)	(21,226)
Total trading account derivatives, assets	50,942	57,717
Less: Cash collateral received	(308)	(563)
Less: Non-cash collateral received	(5,655)	(5,208)
Total net receivables	44,979	51,946
Liabilities
Derivative payables	389,164	385,211
Less: Netting agreements to liabilities	(316,493)	(308,431)
Less: Netting of cash collateral paid	(25,082)	(26,101)
Total derivative liabilities	47,589	50,679
Less: Cash collateral paid	(28)	(348)
Less: Non-cash collateral paid	(3,464)	(12,504)
Total net payables	44,097	37,827
Netting agreements to assets	316,493	308,431
Netting agreements to liabilities	316,493	308,431
Trading account assets
Liabilities
Does not meet applicable offsetting guidance, assets	11,000	4,000
Trading account assets | Over-the-counter
Liabilities
Less: Netting agreements to liabilities	(234,000)	(242,000)
Netting agreements to liabilities	234,000	242,000
Trading account assets | Cleared
Liabilities
Less: Netting agreements to liabilities	(44,000)	(44,000)
Netting agreements to liabilities	44,000	44,000
Trading account assets | Exchange traded
Liabilities
Less: Netting agreements to liabilities	(38,000)	(22,000)
Netting agreements to liabilities	38,000	22,000
Trading accounts liabilities
Liabilities
Does not meet applicable offsetting guidance, liabilities	16,000	10,000
Trading accounts liabilities | Over-the-counter
Assets
Less: Netting agreements to assets	(234,000)	(242,000)
Liabilities
Netting agreements to assets	234,000	242,000
Trading accounts liabilities | Cleared
Assets
Less: Netting agreements to assets	(44,000)	(44,000)
Liabilities
Netting agreements to assets	44,000	44,000
Trading accounts liabilities | Exchange traded
Assets
Less: Netting agreements to assets	(38,000)	(22,000)
Liabilities
Netting agreements to assets	38,000	22,000
Derivative instruments designated as ASC 815 hedges
Assets
Derivative receivables	1,972	2,247
Liabilities
Derivative payables	2,206	1,858
Derivative instruments designated as ASC 815 hedges | Interest rate contracts
Assets
Derivative receivables	239	557
Liabilities
Derivative payables	729	126
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Over-the-counter
Assets
Derivative receivables	183	458
Liabilities
Derivative payables	571	5
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Cleared
Assets
Derivative receivables	56	99
Liabilities
Derivative payables	158	121
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts
Assets
Derivative receivables	1,733	1,690
Liabilities
Derivative payables	1,477	1,732
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Over-the-counter
Assets
Derivative receivables	1,733	1,690
Liabilities
Derivative payables	1,477	1,732
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Cleared
Assets
Derivative receivables	0	0
Liabilities
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges
Assets
Derivative receivables	385,306	385,127
Liabilities
Derivative payables	386,958	383,353
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts
Assets
Derivative receivables	143,431	157,937
Liabilities
Derivative payables	134,276	153,060
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Over-the-counter
Assets
Derivative receivables	100,207	113,993
Liabilities
Derivative payables	91,252	105,512
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Cleared
Assets
Derivative receivables	43,120	43,858
Liabilities
Derivative payables	42,974	47,462
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Exchange traded
Assets
Derivative receivables	104	86
Liabilities
Derivative payables	50	86
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts
Assets
Derivative receivables	157,263	158,004
Liabilities
Derivative payables	153,627	155,469
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Over-the-counter
Assets
Derivative receivables	156,115	157,633
Liabilities
Derivative payables	152,524	155,027
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Cleared
Assets
Derivative receivables	1,144	368
Liabilities
Derivative payables	1,103	420
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading account assets | Exchange traded
Assets
Derivative receivables	4	3
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities | Exchange traded
Liabilities
Derivative payables	0	22
Derivatives instruments not designated as ASC 815 hedges | Equity contracts
Assets
Derivative receivables	62,736	43,278
Liabilities
Derivative payables	74,547	47,946
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Over-the-counter
Assets
Derivative receivables	22,551	19,515
Liabilities
Derivative payables	34,739	25,425
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Cleared
Assets
Derivative receivables	0	0
Liabilities
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Exchange traded
Assets
Derivative receivables	40,185	23,763
Liabilities
Derivative payables	39,808	22,521
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts
Assets
Derivative receivables	13,854	17,569
Liabilities
Derivative payables	16,294	18,796
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Over-the-counter
Assets
Derivative receivables	12,960	16,921
Liabilities
Derivative payables	15,407	18,086
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Exchange traded
Assets
Derivative receivables	894	648
Liabilities
Derivative payables	887	710
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives
Assets
Derivative receivables	8,022	8,339
Liabilities
Derivative payables	8,214	8,082
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Over-the-counter
Assets
Derivative receivables	6,001	6,094
Liabilities
Derivative payables	6,341	6,293
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Cleared
Assets
Derivative receivables	2,021	2,245
Liabilities
Derivative payables	$ 1,873	$ 1,789

DERIVATIVES - Gains (Losses) In

DERIVATIVES - Gains (Losses) Included in Other Revenue (Details) - Other revenue - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	$ (83)	$ (62)	$ (249)	$ (160)
Interest rate contracts
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	(23)	(16)	(67)	(47)
Foreign exchange contracts
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	$ (60)	$ (46)	$ (182)	$ (113)

DERIVATIVES - Fair Value Hedges

DERIVATIVES - Fair Value Hedges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Gain (loss) on fair value hedges
Gain (loss) under mark-to-market approach	$ 70	$ 93
Gain (loss) under amortization approach	32	7
Excluded component of fair value hedges | Excluded component of fair value hedges
Gain (loss) on fair value hedges
Other comprehensive income (loss), pretax	(10)	(10)	$ (12)	$ (14)
Other revenue
Gain (loss) on fair value hedges
Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges	359	(288)	1,664	673
Gain (loss) on the hedged item in designated and qualifying fair value hedges	(359)	288	(1,664)	(673)
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	153	109	323	234
Net interest income
Gain (loss) on fair value hedges
Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges	(128)	19	(1,168)	(473)
Gain (loss) on the hedged item in designated and qualifying fair value hedges	110	(21)	1,178	460
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	0	0	0	0
Interest rate contracts (gross) | Other revenue
Gain (loss) on fair value hedges
Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges	0	0	0	0
Gain (loss) on the hedged item in designated and qualifying fair value hedges	0	0	0	0
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	0	0	0	0
Interest rate contracts (gross) | Net interest income
Gain (loss) on fair value hedges
Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges	(128)	19	(1,168)	(473)
Gain (loss) on the hedged item in designated and qualifying fair value hedges	110	(21)	1,178	460
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	0	0	0	0
Foreign exchange contracts (gross) | Other revenue
Gain (loss) on fair value hedges
Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges	350	(577)	424	709
Gain (loss) on the hedged item in designated and qualifying fair value hedges	(350)	577	(424)	(709)
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	51	9	54	33
Foreign exchange contracts (gross) | Net interest income
Gain (loss) on fair value hedges
Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges	0	0	0	0
Gain (loss) on the hedged item in designated and qualifying fair value hedges	0	0	0	0
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	0	0	0	0
Commodity hedges | Other revenue
Gain (loss) on fair value hedges
Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges	9	289	1,240	(36)
Gain (loss) on the hedged item in designated and qualifying fair value hedges	(9)	(289)	(1,240)	36
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	102	100	269	201
Commodity hedges | Net interest income
Gain (loss) on fair value hedges
Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges	0	0	0	0
Gain (loss) on the hedged item in designated and qualifying fair value hedges	0	0	0	0
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	$ 0	$ 0	$ 0	$ 0

DERIVATIVES - Cumulative Basis

DERIVATIVES - Cumulative Basis Adjustment (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Derivatives
Hedged Asset, Statement of Financial Position [Extensible Enumeration]	Available-for-sale debt securities (including $2,579 and $11,868 pledged to creditors as of September 30, 2024 and December 31, 2023, respectively), Loans, net of unearned income	Available-for-sale debt securities (including $2,579 and $11,868 pledged to creditors as of September 30, 2024 and December 31, 2023, respectively), Loans, net of unearned income
Debt securities AFS, carrying amount of hedged asset/liability	$ 91,697	$ 111,886
Debt securities AFS, cumulative fair value hedging adjustment included in the carrying amount, active	277	(925)
Debt securities AFS, cumulative fair value hedging adjustment included in the carrying amount, de-designated	$ (68)	$ (282)
Hedged Liability, Statement of Financial Position [Extensible Enumeration]	Long-term debt (including $117,286 and $116,338 as of September 30, 2024 and December 31, 2023, respectively, at fair value)	Long-term debt (including $117,286 and $116,338 as of September 30, 2024 and December 31, 2023, respectively, at fair value)
Long-term debt, carrying amount of hedged asset/liability	$ 151,843	$ 141,449
Long-term debt, cumulative fair value hedging adjustment included in the carrying amount, active	237	(908)
Long-term debt, cumulative fair value hedging adjustment included in the carrying amount, de-designated	(4,254)	(5,160)
Physical commodities inventories	7,000	8,000
Physical commodities inventories, cumulative basis adjustments	(200)	1,200
Cumulative basis adjustment within active hedges	299	248
Cumulative basis adjustment within de-designated hedges	86	(51)
Amount of designated hedged items	11,000	14,000
Amortized cost basis of closed portfolios used in hedging relations	30,000	28,000
Unallocated portfolio layer cumulative basis adjustments	299	93
Consumer loans
Derivatives
Debt securities AFS, carrying amount of hedged asset/liability	55,483
Debt securities AFS, cumulative fair value hedging adjustment included in the carrying amount, active	670
Debt securities AFS, cumulative fair value hedging adjustment included in the carrying amount, de-designated	0
Amount of designated hedged items	14,900	3,600
Amortized cost basis of closed portfolios used in hedging relations	55,000	5,000
Unallocated portfolio layer cumulative basis adjustments	670
Corporate loans
Derivatives
Debt securities AFS, carrying amount of hedged asset/liability	5,520	4,968
Debt securities AFS, cumulative fair value hedging adjustment included in the carrying amount, active	65	93
Debt securities AFS, cumulative fair value hedging adjustment included in the carrying amount, de-designated	62	(3)
Amount of designated hedged items	3,700
Amortized cost basis of closed portfolios used in hedging relations	5,500
Unallocated portfolio layer cumulative basis adjustments	$ 65	$ 93

DERIVATIVES - Cash Flow Hedges

DERIVATIVES - Cash Flow Hedges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) recognized in AOCI on derivative	$ (384)	$ 477	$ (45)	$ 223
Cash flow hedge gain expected to be reclassified from AOCI within 12 months			$ (500)
Maximum length of time hedged in cash flow hedge			14 years
Cash flow hedges
Pretax change in accumulated other comprehensive income (loss)
Net pretax change in cash flow hedges included within AOCI	(171)	958	$ 772	1,670
Interest rate contracts
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) recognized in AOCI on derivative	(378)	467	(38)	208
Foreign exchange contracts
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) recognized in AOCI on derivative	(6)	10	(7)	15
Other revenue
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) reclassified from AOCI to earnings	(1)	(1)	(3)	(3)
Other revenue | Interest rate contracts
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) reclassified from AOCI to earnings	0	0	0	0
Other revenue | Foreign exchange contracts
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) reclassified from AOCI to earnings	(1)	(1)	(3)	(3)
Net interest income
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) reclassified from AOCI to earnings	(212)	(480)	(814)	(1,444)
Net interest income | Interest rate contracts
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) reclassified from AOCI to earnings	(212)	(480)	(814)	(1,444)
Net interest income | Foreign exchange contracts
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) reclassified from AOCI to earnings	$ 0	$ 0	$ 0	$ 0

DERIVATIVES - Net Investment He

DERIVATIVES - Net Investment Hedges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net investment hedges | Foreign currency translation adjustment (CTA)
Derivative gain (losses)
Gain (loss) recognized in AOCI	$ (92)	$ 363	$ 1,158	$ (586)

DERIVATIVES - Credit Derivative

DERIVATIVES - Credit Derivatives (Details) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($) agency	Dec. 31, 2023 USD ($)
Credit Risk Derivatives
Fair values, receivable	$ 8,022	$ 8,339
Fair values, payable	8,214	8,082
Notionals, protection purchased	600,021	567,627
Notionals, protection sold	514,599	496,699
Fair value of derivative in liability position	14,000	15,000
Fair value of collateral already posted	$ 12,000	12,000
Number of rating agencies | agency	3
Additional collateral to be posted	$ 200
Collateral to be segregated	16
Aggregate cash obligations and collateral requirements	200
Fair value gross derivative assets	316,493	308,431
Purchased
Credit Risk Derivatives
Fair values, receivable	2,574	2,770
Fair values, payable	6,365	6,097
Sold
Credit Risk Derivatives
Fair values, receivable	5,448	5,569
Fair values, payable	1,849	1,985
Within 1 year
Credit Risk Derivatives
Fair values, receivable	706	986
Fair values, payable	1,480	1,713
Notionals, protection purchased	164,391	155,910
Notionals, protection sold	139,057	128,874
From 1 to 5 years
Credit Risk Derivatives
Fair values, receivable	5,487	5,816
Fair values, payable	5,216	4,939
Notionals, protection purchased	355,461	366,156
Notionals, protection sold	314,820	337,583
After 5 years
Credit Risk Derivatives
Fair values, receivable	1,829	1,537
Fair values, payable	1,518	1,430
Notionals, protection purchased	80,169	45,561
Notionals, protection sold	60,722	30,242
Investment grade
Credit Risk Derivatives
Fair values, receivable	4,184	4,282
Fair values, payable	4,088	4,138
Notionals, protection purchased	458,741	444,989
Notionals, protection sold	402,141	393,115
Non-investment grade
Credit Risk Derivatives
Fair values, receivable	3,838	4,057
Fair values, payable	4,126	3,944
Notionals, protection purchased	141,280	122,638
Notionals, protection sold	112,458	103,584
Credit default swaps and options
Credit Risk Derivatives
Fair values, receivable	7,243	7,686
Fair values, payable	7,320	7,243
Notionals, protection purchased	557,482	539,522
Notionals, protection sold	505,828	491,514
Total return swaps and other
Credit Risk Derivatives
Fair values, receivable	779	653
Fair values, payable	894	839
Notionals, protection purchased	42,539	28,105
Notionals, protection sold	8,771	5,185
Interest rate swaps
Credit Risk Derivatives
Cash proceeds received for assets derecognized	5,500	4,300
Fair value of derecognized assets	5,300	4,300
Fair value gross derivative assets	168	121
Trading derivatives, liability	$ 31	$ 29

FAIR VALUE MEASUREMENT - Market

FAIR VALUE MEASUREMENT - Market Valuation Adjustments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Credit and funding valuation adjustments contra-liability (contra-asset)
Counterparty CVA	$ (531)		$ (531)		$ (580)
Asset FVA	(478)		(478)		(562)
Citigroup (own credit) CVA	342		342		381
Liability FVA	213		213		255
Total CVA and FVA—derivative instruments	(454)		(454)		$ (506)
Credit, Funding and Debt Valuation Adjustments Gain (Loss) [Abstract]
Counterparty CVA	(38)	$ 35	(56)	$ 5
Asset FVA	1	(17)	87	77
Own credit CVA	(2)	14	(48)	(134)
Liability FVA	(13)	38	(42)	(5)
Derivative Credit Risk and Funding Valuation Adjustment, Gain (Loss), Net	(52)	70	(59)	(57)
DVA related to own FVO liabilities	(201)	395	(608)	(875)
Total CVA, DVA and FVA	$ (253)	$ 465	$ (667)	$ (932)

FAIR VALUE MEASUREMENT - Items

FAIR VALUE MEASUREMENT - Items Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed and purchased under agreements to resell, Netting	$ (320,988)		$ (248,214)
Trading account assets	458,072		411,756
Netting agreements	(316,493)		(308,431)
Netting of cash collateral received	(19,843)		(21,226)
Trading derivatives	50,942		57,717
Investments	490,671		519,085
Held at fair value	8,106		7,594
Liabilities, Fair Value Disclosure [Abstract]
Federal funds purchased and securities loaned and sold under agreements to repurchase, Netting	(320,988)		(248,214)
Netting agreements	(316,493)		(308,431)
Netting of cash collateral paid	(25,082)		(26,101)
Total derivative liabilities	47,589		50,679
Marketable equity securities carried at fair value	207		258
Allowance for credit losses	18,356	$ 18,216	18,145	$ 17,629	$ 17,496	$ 16,974
Non-marketable equity securities | Carried at cost
Assets, Fair Value Disclosure [Abstract]
Investments	5,300		5,500
Fair Value Measured at Net Asset Value Per Share
Liabilities, Fair Value Disclosure [Abstract]
Investments measured at net asset value excluded from Level 3	25		25
Recurring
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed and purchased under agreements to resell	465,840		453,854
Federal funds sold and securities borrowed and purchased under agreements to resell, Netting	(317,885)		(247,795)
Federal funds sold and securities borrowed and purchased under agreements to resell	147,955		206,059
Investments	235,274		257,677
Held at fair value	8,106		7,594
Mortgage servicing rights	683		691
Assets before netting	1,520,744		1,474,257
Netting, Assets, total of netting agreements and cash collateral received	(654,221)		(577,452)
Total assets	866,523		896,805
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	4,112		2,440
Federal funds purchased and securities loaned and sold under agreements to repurchase, Gross	273,124		228,438
Federal funds purchased and securities loaned and sold under agreements to repurchase, Netting	(210,266)		(165,953)
Federal funds purchased and securities loaned and sold under agreements to repurchase	62,858		62,485
Securities sold, not yet purchased	94,930		104,658
Trading liabilities	94,945		104,666
Short-term borrowings	11,896		6,545
Long-term debt	117,286		116,338
Total liabilities, Gross	896,882		848,072
Total liabilities, Netting	(551,841)		(500,485)
Total liabilities	345,041		347,587
Recurring | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	389,164		385,211
Total trading derivatives and cash collateral, liability	389,164		385,211
Netting agreements	(316,493)		(308,431)
Netting of cash collateral paid	(25,082)		(26,101)
Netting, Liabilities, total of netting agreements and cash collateral received	(341,575)		(334,532)
Total derivative liabilities	47,589		50,679
Recurring | Trading account liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	135,005		153,186
Recurring | Trading account liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	155,104		157,201
Recurring | Trading account liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	74,547		47,946
Recurring | Trading account liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	16,294		18,796
Recurring | Trading account liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	8,214		8,082
Recurring | Other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Netting of cash collateral paid			0
Netting, Liabilities, total of netting agreements and cash collateral received	0
Non-trading derivatives and other financial liabilities measured on a recurring basis, gross	6,355		4,434
Total other assets and cash collateral, gross	6,355		4,434
Recurring | Other trading liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	15		8
Recurring | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	79,691		81,756
Investments	32,503		30,139
Recurring | Mortgage securitizations - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	78,372		80,376
Investments	31,877		29,715
Recurring | Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	548		714
Investments	625		423
Recurring | Commercial Mortgage-Backed Securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	771		666
Investments	1		1
Recurring | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	133,067		115,256
Investments	59,544		80,361
Recurring | State and municipal
Assets, Fair Value Disclosure [Abstract]
Trading account assets	199		597
Investments	1,887		2,131
Recurring | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	94,341		72,495
Investments	129,640		131,198
Recurring | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	20,973		19,074
Investments	5,682		5,412
Recurring | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	56,451		45,393
Investments	207		258
Recurring | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,737		1,754
Investments	838		938
Recurring | Other debt securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	20,671		17,714
Investments	4,350		6,757
Recurring | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	623		483
Recurring | Trading non-derivative assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	407,130		354,039
Recurring | Trading account derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	387,278		387,374
Trading derivative, asset, gross net cash collateral paid	387,278		387,374
Netting agreements	(316,493)		(308,431)
Netting of cash collateral received	(19,843)		(21,226)
Total trading derivatives, netting	(336,336)		(329,657)
Trading derivatives	50,942		57,717
Recurring | Trading account derivatives | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	143,670		158,494
Recurring | Trading account derivatives | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	158,996		159,694
Recurring | Trading account derivatives | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	62,736		43,278
Recurring | Trading account derivatives | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	13,854		17,569
Recurring | Trading account derivatives | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	8,022		8,339
Recurring | Other financial assets
Assets, Fair Value Disclosure [Abstract]
Total trading derivatives, netting	0		0
Total other assets and cash collateral, gross	16,433		13,028
Other assets	16,433		13,028
Recurring | Level 1
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed and purchased under agreements to resell	0		0
Investments	123,964		143,034
Held at fair value	0		0
Mortgage servicing rights	0		0
Assets before netting	$ 375,764		$ 339,746
Total as a percentage of gross assets	24.70%		23%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 0		$ 0
Federal funds purchased and securities loaned and sold under agreements to repurchase, Gross	0		0
Securities sold, not yet purchased	79,939		91,163
Trading liabilities	79,939		91,163
Short-term borrowings	0		0
Long-term debt	0		0
Total liabilities, Gross	$ 85,661		$ 95,528
Total as a percentage of gross liabilities	9.60%		11.30%
Recurring | Level 1 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 160		$ 67
Recurring | Level 1 | Trading account liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	22		49
Recurring | Level 1 | Trading account liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	0		0
Recurring | Level 1 | Trading account liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	138		18
Recurring | Level 1 | Trading account liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	0		0
Recurring | Level 1 | Trading account liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	0		0
Recurring | Level 1 | Other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	5,562		4,298
Recurring | Level 1 | Other trading liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	0		0
Recurring | Level 1 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0		1
Investments	0		0
Recurring | Level 1 | Mortgage securitizations - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0		0
Investments	0		0
Recurring | Level 1 | Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0		1
Investments	0		0
Recurring | Level 1 | Commercial Mortgage-Backed Securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0		0
Investments	0		0
Recurring | Level 1 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	131,604		112,851
Investments	59,544		80,062
Recurring | Level 1 | State and municipal
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0		0
Investments	0		0
Recurring | Level 1 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	62,485		44,203
Investments	60,706		60,133
Recurring | Level 1 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,851		1,858
Investments	3,519		2,680
Recurring | Level 1 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	49,421		32,966
Investments	195		159
Recurring | Level 1 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0		0
Investments	0		0
Recurring | Level 1 | Other debt securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0		97
Investments	0		0
Recurring | Level 1 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	0		0
Recurring | Level 1 | Trading non-derivative assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	245,361		191,976
Recurring | Level 1 | Trading account derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	117		59
Recurring | Level 1 | Trading account derivatives | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	31		49
Recurring | Level 1 | Trading account derivatives | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	0		0
Recurring | Level 1 | Trading account derivatives | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	84		8
Recurring | Level 1 | Trading account derivatives | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	2		2
Recurring | Level 1 | Trading account derivatives | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	0		0
Recurring | Level 1 | Other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	6,322		4,677
Recurring | Level 2
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed and purchased under agreements to resell	465,704		453,715
Investments	110,020		112,844
Held at fair value	7,759		7,167
Mortgage servicing rights	0		0
Assets before netting	$ 1,135,301		$ 1,121,860
Total as a percentage of gross assets	74.70%		76.10%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 4,070		$ 2,411
Federal funds purchased and securities loaned and sold under agreements to repurchase, Gross	272,832		228,048
Securities sold, not yet purchased	14,955		13,460
Trading liabilities	14,970		13,468
Short-term borrowings	11,675		6,064
Long-term debt	94,977		77,958
Total liabilities, Gross	$ 781,171		$ 704,559
Total as a percentage of gross liabilities	87.10%		83%
Recurring | Level 2 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 381,855		$ 376,480
Recurring | Level 2 | Trading account liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	132,924		149,914
Recurring | Level 2 | Trading account liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	154,525		156,474
Recurring | Level 2 | Trading account liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	71,232		44,894
Recurring | Level 2 | Trading account liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	15,679		17,964
Recurring | Level 2 | Trading account liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	7,495		7,234
Recurring | Level 2 | Other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	792		130
Recurring | Level 2 | Other trading liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	15		8
Recurring | Level 2 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	78,803		80,856
Investments	32,444		29,948
Recurring | Level 2 | Mortgage securitizations - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	77,641		79,795
Investments	31,845		29,640
Recurring | Level 2 | Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	477		597
Investments	598		307
Recurring | Level 2 | Commercial Mortgage-Backed Securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	685		464
Investments	1		1
Recurring | Level 2 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,463		2,398
Investments	0		299
Recurring | Level 2 | State and municipal
Assets, Fair Value Disclosure [Abstract]
Trading account assets	178		594
Investments	1,451		1,589
Recurring | Level 2 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	31,825		28,238
Investments	68,922		70,871
Recurring | Level 2 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	18,862		16,716
Investments	2,013		2,370
Recurring | Level 2 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	6,744		12,135
Investments	2		72
Recurring | Level 2 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,522		1,223
Investments	838		938
Recurring | Level 2 | Other debt securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	20,121		16,784
Investments	4,350		6,757
Recurring | Level 2 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	0		0
Recurring | Level 2 | Trading non-derivative assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	159,518		158,944
Recurring | Level 2 | Trading account derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	382,214		380,869
Recurring | Level 2 | Trading account derivatives | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	141,896		156,307
Recurring | Level 2 | Trading account derivatives | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	158,414		158,672
Recurring | Level 2 | Trading account derivatives | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	61,711		41,870
Recurring | Level 2 | Trading account derivatives | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	12,836		16,456
Recurring | Level 2 | Trading account derivatives | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	7,357		7,564
Recurring | Level 2 | Other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	10,086		8,321
Recurring | Level 3
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed and purchased under agreements to resell	136		139
Investments	1,290		1,799
Held at fair value	347		427
Mortgage servicing rights	683		691
Assets before netting	$ 9,679		$ 12,651
Total as a percentage of gross assets	0.60%		0.90%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 42		$ 29
Federal funds purchased and securities loaned and sold under agreements to repurchase, Gross	292		390
Securities sold, not yet purchased	36		35
Trading liabilities	36		35
Short-term borrowings	221		481
Long-term debt	22,309		38,380
Total liabilities, Gross	$ 30,050		$ 47,985
Total as a percentage of gross liabilities	3.30%		5.70%
Recurring | Level 3 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 7,149		$ 8,664
Recurring | Level 3 | Trading account liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,059		3,223
Recurring | Level 3 | Trading account liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	579		727
Recurring | Level 3 | Trading account liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	3,177		3,034
Recurring | Level 3 | Trading account liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	615		832
Recurring | Level 3 | Trading account liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	719		848
Recurring | Level 3 | Other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	1		6
Recurring | Level 3 | Other trading liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	0		0
Recurring | Level 3 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	888		899
Investments	59		191
Recurring | Level 3 | Mortgage securitizations - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	731		581
Investments	32		75
Recurring | Level 3 | Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	71		116
Investments	27		116
Recurring | Level 3 | Commercial Mortgage-Backed Securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	86		202
Investments	0		0
Recurring | Level 3 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0		7
Investments	0		0
Recurring | Level 3 | State and municipal
Assets, Fair Value Disclosure [Abstract]
Trading account assets	21		3
Investments	436		542
Recurring | Level 3 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	31		54
Investments	12		194
Recurring | Level 3 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	260		500
Investments	150		362
Recurring | Level 3 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	286		292
Investments	10		27
Recurring | Level 3 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	215		531
Investments	0		0
Recurring | Level 3 | Other debt securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	550		833
Investments	0		0
Recurring | Level 3 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	623		483
Recurring | Level 3 | Trading non-derivative assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2,251		3,119
Recurring | Level 3 | Trading account derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	4,947		6,446
Recurring | Level 3 | Trading account derivatives | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	1,743		2,138
Recurring | Level 3 | Trading account derivatives | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	582		1,022
Recurring | Level 3 | Trading account derivatives | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	941		1,400
Recurring | Level 3 | Trading account derivatives | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	1,016		1,111
Recurring | Level 3 | Trading account derivatives | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	665		775
Recurring | Level 3 | Other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	$ 25		$ 30

FAIR VALUE MEASUREMENT - Level

FAIR VALUE MEASUREMENT - Level 3 Fair Value Rollforward (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Trading derivatives, net
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	$ (2,049)	$ (2,650)	$ (2,218)	$ (578)
Net realized/unrealized gains (losses) included in principal transactions	(144)	601	(285)	(1,703)
Other	0	0	0	0
Transfers into Level 3	(22)	229	109	235
Transfers out of Level 3	58	61	619	632
Purchases	(242)	(554)	(734)	(774)
Issuances	5	0	19	0
Sales	(85)	18	(340)	(106)
Settlements	277	92	628	91
Balance at end of period, asset (liability), net	(2,202)	(2,203)	(2,202)	(2,203)
Unrealized gains (losses) still held	(490)	(162)	(545)	(2,320)
Trading derivatives, net | 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	(1,028)	(1,962)	(1,085)	355
Net realized/unrealized gains (losses) included in principal transactions	(73)	(474)	(756)	(2,163)
Other	0	0	0	0
Transfers into Level 3	39	(18)	169	(220)
Transfers out of Level 3	523	298	506	(361)
Purchases	3	51	83	38
Issuances	5	0	19	0
Sales	(18)	49	(35)	62
Settlements	233	253	783	486
Balance at end of period, asset (liability), net	(316)	(1,803)	(316)	(1,803)
Unrealized gains (losses) still held	(248)	(637)	(252)	(2,060)
Trading derivatives, net | 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	551	700	295	50
Net realized/unrealized gains (losses) included in principal transactions	(7)	158	500	704
Other	0	0	0	0
Transfers into Level 3	13	1	51	105
Transfers out of Level 3	(532)	(24)	(459)	24
Purchases	(18)	50	(91)	152
Issuances	0	0	0	0
Sales	(7)	(8)	(173)	(89)
Settlements	3	(264)	(120)	(333)
Balance at end of period, asset (liability), net	3	613	3	613
Unrealized gains (losses) still held	(81)	159	(49)	408
Trading derivatives, net | 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	(2,050)	(1,563)	(1,634)	(1,104)
Net realized/unrealized gains (losses) included in principal transactions	(119)	641	(345)	(237)
Other	0	0	0	0
Transfers into Level 3	(59)	128	(130)	61
Transfers out of Level 3	149	(145)	686	661
Purchases	(102)	(346)	(670)	(599)
Issuances	0	0	0	0
Sales	(13)	(21)	(68)	(65)
Settlements	(42)	171	(75)	148
Balance at end of period, asset (liability), net	(2,236)	(1,135)	(2,236)	(1,135)
Unrealized gains (losses) still held	(272)	212	(563)	(596)
Trading derivatives, net | 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	404	330	279	278
Net realized/unrealized gains (losses) included in principal transactions	174	222	335	85
Other	0	0	0	0
Transfers into Level 3	(9)	96	23	270
Transfers out of Level 3	(126)	(149)	(138)	91
Purchases	(78)	(389)	(67)	(447)
Issuances	0	0	0	0
Sales	(47)	(2)	(64)	(14)
Settlements	83	(59)	33	(214)
Balance at end of period, asset (liability), net	401	49	401	49
Unrealized gains (losses) still held	204	120	397	12
Trading derivatives, net | 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	74	(155)	(73)	(157)
Net realized/unrealized gains (losses) included in principal transactions	(119)	54	(19)	(92)
Other	0	0	0	0
Transfers into Level 3	(6)	22	(4)	19
Transfers out of Level 3	44	81	24	217
Purchases	(47)	80	11	82
Issuances	0	0	0	0
Sales	0	0	0	0
Settlements	0	(9)	7	4
Balance at end of period, asset (liability), net	(54)	73	(54)	73
Unrealized gains (losses) still held	(93)	(16)	(78)	(84)
Other financial liabilities
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	3		6
Net realized/unrealized gains (losses) included in principal transactions, liabilities	0		0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0		0
Transfers into Level 3, liabilities	0		0
Transfers out of Level 3, liabilities	0		0
Purchases, liability	0		0
Issuance, liability	0		5
Sales, liability	0		0
Settlements, liability	(2)		(10)
Balance at end of period, liability	1		1
Unrealized gains (losses) still held, liabilities	0		0
Interest-bearing deposits
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	41	26	29	15
Net realized/unrealized gains (losses) included in principal transactions, liabilities	1	0	1	(7)
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	1	(10)	5	(12)
Transfers into Level 3, liabilities	0	49	51	49
Transfers out of Level 3, liabilities	(7)	0	(40)	(1)
Purchases, liability	0	0	0	0
Issuance, liability	15	70	30	83
Sales, liability	0	0	0	0
Settlements, liability	(5)	0	(22)	(10)
Balance at end of period, liability	42	155	42	155
Unrealized gains (losses) still held, liabilities	1	(11)	4	(11)
Securities loaned and sold under agreements to repurchase
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	286	627	390	1,031
Net realized/unrealized gains (losses) included in principal transactions, liabilities	0	(2)	0	(8)
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	0	0	(24)
Purchases, liability	230	0	668	1,335
Issuance, liability	0	0	0	0
Sales, liability	0	0	0	0
Settlements, liability	(224)	(148)	(766)	(1,869)
Balance at end of period, liability	292	481	292	481
Unrealized gains (losses) still held, liabilities	0	1	0	1
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	32	62	35	50
Net realized/unrealized gains (losses) included in principal transactions, liabilities	(9)	0	(17)	(13)
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0	0	0
Transfers into Level 3, liabilities	12	11	26	22
Transfers out of Level 3, liabilities	(16)	(3)	(26)	(34)
Purchases, liability	13	61	109	125
Issuance, liability	0	0	0	0
Sales, liability	0	0	0	0
Settlements, liability	(14)	(43)	(125)	(88)
Balance at end of period, liability	36	88	36	88
Unrealized gains (losses) still held, liabilities	(3)	(2)	(1)	(2)
Trading account liabilities | Other trading liabilities
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	0		0
Net realized/unrealized gains (losses) included in principal transactions, liabilities	0		0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0		0
Transfers into Level 3, liabilities	0		0
Transfers out of Level 3, liabilities	0		0
Purchases, liability	0		0
Issuance, liability	0		0
Sales, liability	0		0
Settlements, liability	0		0
Balance at end of period, liability	0		0
Unrealized gains (losses) still held, liabilities	0		0
Other trading liabilities
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability		4		3
Net realized/unrealized gains (losses) included in principal transactions, liabilities		0		2
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities		0		0
Transfers into Level 3, liabilities		1		4
Transfers out of Level 3, liabilities		(2)		(2)
Purchases, liability		2		2
Issuance, liability		0		0
Sales, liability		0		0
Settlements, liability		(4)		(4)
Balance at end of period, liability		1		1
Unrealized gains (losses) still held, liabilities		0		0
Short-term borrowings
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	201	296	481	38
Net realized/unrealized gains (losses) included in principal transactions, liabilities	(1)	0	(83)	40
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0	0	0
Transfers into Level 3, liabilities	49	16	69	35
Transfers out of Level 3, liabilities	(10)	(7)	(527)	(23)
Purchases, liability	0	1	1	1
Issuance, liability	107	181	318	478
Sales, liability	0	0	0	0
Settlements, liability	(127)	(31)	(204)	(33)
Balance at end of period, liability	221	456	221	456
Unrealized gains (losses) still held, liabilities	(26)	(21)	(78)	(31)
Long-term debt
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	20,375	37,204	38,380	36,117
Net realized/unrealized gains (losses) included in principal transactions, liabilities	(1,720)	2,816	(293)	2,589
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0	0	0
Transfers into Level 3, liabilities	636	1,010	3,674	4,238
Transfers out of Level 3, liabilities	(857)	(1,336)	(22,587)	(7,442)
Purchases, liability	0	0	0	0
Issuance, liability	697	3,027	5,479	7,371
Sales, liability	0	0	0	0
Settlements, liability	(262)	(1,439)	(2,930)	(2,045)
Balance at end of period, liability	22,309	35,650	22,309	35,650
Unrealized gains (losses) still held, liabilities	(1,868)	2,112	(1,021)	841
Other financial liabilities
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability		23		2
Net realized/unrealized gains (losses) included in principal transactions, liabilities		0		0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities		0		1
Transfers into Level 3, liabilities		0		0
Transfers out of Level 3, liabilities		0		(1)
Purchases, liability		0		0
Issuance, liability		26		49
Sales, liability		(21)		(21)
Settlements, liability		0		0
Balance at end of period, liability		28		28
Unrealized gains (losses) still held, liabilities		0		0
Securities borrowed and purchased under agreements to resell
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	126	140	139	149
Net realized/unrealized gains (losses) included in principal transactions	12	1	4	4
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	(2)
Purchases, assets	45	126	111	263
Issuance, assets	0	0	0	0
Sales, assets	0	0	0	0
Settlements, assets	(47)	(132)	(118)	(279)
Balance at end of period, asset	136	135	136	135
Unrealized gains (losses) still held, assets	12	9	4	9
Trading non-derivative assets
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2,580	3,953	3,119	2,940
Net realized/unrealized gains (losses) included in principal transactions	34	(153)	290	323
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	391	531	1,166	1,484
Transfers out of Level 3, assets	(397)	(764)	(1,660)	(1,493)
Purchases, assets	601	1,449	2,235	3,265
Issuance, assets	10	0	16	0
Sales, assets	(962)	(1,461)	(2,888)	(2,964)
Settlements, assets	(6)	0	(27)	0
Balance at end of period, asset	2,251	3,555	2,251	3,555
Unrealized gains (losses) still held, assets	32	(349)	34	(343)
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	948	986	899	911
Net realized/unrealized gains (losses) included in principal transactions	16	(30)	(9)	(56)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	160	183	536	533
Transfers out of Level 3, assets	(235)	(183)	(667)	(542)
Purchases, assets	173	170	848	690
Issuance, assets	0	0	0	0
Sales, assets	(174)	(218)	(719)	(628)
Settlements, assets	0	0	0	0
Balance at end of period, asset	888	908	888	908
Unrealized gains (losses) still held, assets	13	(25)	(13)	(70)
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	691	659	581	600
Net realized/unrealized gains (losses) included in principal transactions	22	(21)	(17)	(31)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	139	93	423	278
Transfers out of Level 3, assets	(160)	(155)	(445)	(421)
Purchases, assets	124	92	557	462
Issuance, assets	0	0	0	0
Sales, assets	(85)	(130)	(368)	(350)
Settlements, assets	0	0	0	0
Balance at end of period, asset	731	538	731	538
Unrealized gains (losses) still held, assets	15	(14)	(6)	(34)
Trading non-derivative assets | Residential
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	91	145	116	166
Net realized/unrealized gains (losses) included in principal transactions	(6)	(1)	(9)	(2)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	10	31	63	92
Transfers out of Level 3, assets	(18)	(3)	(76)	(65)
Purchases, assets	28	52	139	152
Issuance, assets	0	0	0	0
Sales, assets	(34)	(59)	(162)	(178)
Settlements, assets	0	0	0	0
Balance at end of period, asset	71	165	71	165
Unrealized gains (losses) still held, assets	(1)	(3)	(3)	(17)
Trading non-derivative assets | Commercial Mortgage-Backed Securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	166	182	202	145
Net realized/unrealized gains (losses) included in principal transactions	0	(8)	17	(23)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	11	59	50	163
Transfers out of Level 3, assets	(57)	(25)	(146)	(56)
Purchases, assets	21	26	152	76
Issuance, assets	0	0	0	0
Sales, assets	(55)	(29)	(189)	(100)
Settlements, assets	0	0	0	0
Balance at end of period, asset	86	205	86	205
Unrealized gains (losses) still held, assets	(1)	(8)	(4)	(19)
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	0	7	1
Net realized/unrealized gains (losses) included in principal transactions	0	0	4	(1)
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	(1)	0
Purchases, assets	0	0	0	0
Issuance, assets	0	0	0	0
Sales, assets	0	0	0	0
Settlements, assets	0	0	(10)	0
Balance at end of period, asset	0	0	0	0
Unrealized gains (losses) still held, assets	0	0	0	0
Trading non-derivative assets | State and municipal
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1	3	3	7
Net realized/unrealized gains (losses) included in principal transactions	0	0	0	(3)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	20	0	20	19
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	0	(2)	(20)
Settlements, assets	0	0	0	0
Balance at end of period, asset	21	3	21	3
Unrealized gains (losses) still held, assets	0	0	0	(1)
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	45	81	54	119
Net realized/unrealized gains (losses) included in principal transactions	(3)	(23)	(3)	(17)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	2	0	14	8
Transfers out of Level 3, assets	0	(31)	(49)	(58)
Purchases, assets	23	70	186	131
Issuance, assets	0	0	0	0
Sales, assets	(36)	(28)	(171)	(114)
Settlements, assets	0	0	0	0
Balance at end of period, asset	31	69	31	69
Unrealized gains (losses) still held, assets	(1)	19	0	22
Trading non-derivative assets | Corporate
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	315	581	500	394
Net realized/unrealized gains (losses) included in principal transactions	15	224	154	300
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	61	38	136	248
Transfers out of Level 3, assets	(37)	(303)	(425)	(481)
Purchases, assets	120	624	485	976
Issuance, assets	0	0	0	0
Sales, assets	(214)	(400)	(582)	(673)
Settlements, assets	0	0	(8)	0
Balance at end of period, asset	260	764	260	764
Unrealized gains (losses) still held, assets	13	(232)	23	(185)
Trading non-derivative assets | Marketable equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	244	285	292	192
Net realized/unrealized gains (losses) included in principal transactions	7	2	(2)	11
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	100	16	230	42
Transfers out of Level 3, assets	(15)	(10)	(64)	(18)
Purchases, assets	77	28	137	125
Issuance, assets	0	0	0	0
Sales, assets	(127)	(58)	(307)	(89)
Settlements, assets	0	0	0	0
Balance at end of period, asset	286	263	286	263
Unrealized gains (losses) still held, assets	7	1	(12)	10
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	244	539	531	668
Net realized/unrealized gains (losses) included in principal transactions	(6)	6	(24)	20
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	21	15	51	94
Transfers out of Level 3, assets	(13)	(39)	(191)	(120)
Purchases, assets	53	297	229	615
Issuance, assets	0	0	0	0
Sales, assets	(84)	(243)	(381)	(702)
Settlements, assets	0	0	0	0
Balance at end of period, asset	215	575	215	575
Unrealized gains (losses) still held, assets	0	2	(5)	4
Trading non-derivative assets | Other debt securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	783	1,478	833	648
Net realized/unrealized gains (losses) included in principal transactions	5	(332)	170	69
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0	0	0
Transfers into Level 3	27	279	179	540
Transfers out of Level 3, assets	(97)	(198)	(263)	(274)
Purchases, assets	155	260	350	728
Issuance, assets	10	0	16	0
Sales, assets	(327)	(514)	(726)	(738)
Settlements, assets	(6)	0	(9)	0
Balance at end of period, asset	550	973	550	973
Unrealized gains (losses) still held, assets	0	(114)	41	(123)
Investments
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,133	1,764	1,799	2,049
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	20	(24)	(58)	(27)
Transfers into Level 3	21	39	70	67
Transfers out of Level 3, assets	(15)	(240)	(564)	(401)
Purchases, assets	174	184	324	922
Issuance, assets	0	0	0	0
Sales, assets	(43)	(200)	(281)	(1,087)
Settlements, assets	0	0	0	0
Balance at end of period, asset	1,290	1,523	1,290	1,523
Unrealized gains (losses) still held, assets	21	(34)	5	(35)
Investments | Mortgage-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	53	57	191	71
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	(1)	3	(2)
Transfers into Level 3	0	0	1	0
Transfers out of Level 3, assets	0	(3)	(90)	(3)
Purchases, assets	4	0	7	4
Issuance, assets	0	0	0	0
Sales, assets	(4)	0	(53)	(17)
Settlements, assets	0	0	0	0
Balance at end of period, asset	59	53	59	53
Unrealized gains (losses) still held, assets	5	(1)	4	(4)
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	28	32	75	30
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	4	0	3	(1)
Transfers into Level 3	0	0	0	0
Transfers out of Level 3, assets	0	(3)	0	(3)
Purchases, assets	4	0	7	4
Issuance, assets	0	0	0	0
Sales, assets	(4)	0	(53)	(1)
Settlements, assets	0	0	0	0
Balance at end of period, asset	32	29	32	29
Unrealized gains (losses) still held, assets	4	0	4	(3)
Investments | Residential
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	25	25	116	41
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	(1)	0	(1)
Transfers into Level 3	0	0	1	0
Transfers out of Level 3, assets	0	0	(90)	0
Purchases, assets	0	0	0	0
Issuance, assets	0	0	0	0
Sales, assets	0	0	0	(16)
Settlements, assets	0	0	0	0
Balance at end of period, asset	27	24	27	24
Unrealized gains (losses) still held, assets	1	(1)	0	(1)
Investments | Commercial Mortgage-Backed Securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	0		0
Net realized/unrealized gains (losses) included in principal transactions	0		0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0		0
Transfers into Level 3	0		0
Transfers out of Level 3, assets	0		0
Purchases, assets	0		0
Issuance, assets	0		0
Sales, assets	0		0
Settlements, assets	0		0
Balance at end of period, asset	0		0
Unrealized gains (losses) still held, assets	0		0
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	0	21	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	(1)	0	(1)
Transfers into Level 3	0	0	0	0
Transfers out of Level 3, assets	0	0	0	0
Purchases, assets	0	0	0	51
Issuance, assets	0	0	0	0
Sales, assets	0	0	0	(30)
Settlements, assets	0	0	0	0
Balance at end of period, asset	0	20	0	20
Unrealized gains (losses) still held, assets	0	0	0	0
Investments | State and municipal
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	439	507	542	586
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	(29)	(25)	(20)
Transfers into Level 3	0	1	0	2
Transfers out of Level 3, assets	(1)	0	(7)	(77)
Purchases, assets	0	45	0	46
Issuance, assets	0	0	0	0
Sales, assets	(8)	(31)	(74)	(44)
Settlements, assets	0	0	0	0
Balance at end of period, asset	436	493	436	493
Unrealized gains (losses) still held, assets	6	(29)	(7)	(23)
Investments | Foreign government
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	14	414	194	608
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)	(12)	(14)	(7)
Transfers into Level 3	0	2	6	27
Transfers out of Level 3, assets	0	(179)	(174)	(197)
Purchases, assets	0	124	36	647
Issuance, assets	0	0	0	0
Sales, assets	0	(153)	(36)	(882)
Settlements, assets	0	0	0	0
Balance at end of period, asset	12	196	12	196
Unrealized gains (losses) still held, assets	0	1	0	1
Investments | Corporate
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	112	290	362	343
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)	0	(9)	(1)
Transfers into Level 3	21	0	63	0
Transfers out of Level 3, assets	(14)	0	(293)	(61)
Purchases, assets	60	15	111	96
Issuance, assets	0	0	0	0
Sales, assets	(27)	(16)	(84)	(88)
Settlements, assets	0	0	0	0
Balance at end of period, asset	150	289	150	289
Unrealized gains (losses) still held, assets	0	0	(2)	(4)
Investments | Marketable equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	10	13	27	10
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	(2)	(17)	1
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	0	0	0	0
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 | Asset-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	0	1	0	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	(1)	0	(1)
Transfers into Level 3	0	30	0	30
Transfers out of Level 3, assets	0	0	0	0
Purchases, assets	3	0	3	0
Issuance, assets	0	0	0	0
Sales, assets	(3)	0	(3)	0
Settlements, assets	0	0	0	0
Balance at end of period, asset	0	30	0	30
Unrealized gains (losses) still held, assets	0	0	0	0
Investments | Other debt securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	0	57	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	1	0	1
Transfers into Level 3	0	0	0	0
Transfers out of Level 3, assets	0	(58)	0	(63)
Purchases, assets	0	0	0	62
Issuance, assets	0	0	0	0
Sales, assets	0	0	0	0
Settlements, assets	0	0	0	0
Balance at end of period, asset	0	0	0	0
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	505	404	483	430
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	21	4	3
Transfers into Level 3	0	6	0	8
Transfers out of Level 3, assets	0	0	0	0
Purchases, assets	107	0	167	16
Issuance, assets	0	0	0	0
Sales, assets	(1)	0	(31)	(26)
Settlements, assets	0	0	0	0
Balance at end of period, asset	623	431	623	431
Unrealized gains (losses) still held, assets	10	(5)	10	(5)
Loans
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	301	241	427	1,361
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	36	15	(16)	(249)
Transfers into Level 3	1	0	664	2
Transfers out of Level 3, assets	(3)	0	(894)	(309)
Purchases, assets	1	0	2	0
Issuance, assets	12	10	244	116
Sales, assets	0	0	0	0
Settlements, assets	(1)	(1)	(80)	(656)
Balance at end of period, asset	347	265	347	265
Unrealized gains (losses) still held, assets	39	(82)	175	(104)
Mortgage servicing rights
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	709	681	691	665
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	(40)	42	(23)	61
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	32	23	68	54
Sales, assets	0	0	0	0
Settlements, assets	(18)	(17)	(53)	(51)
Balance at end of period, asset	683	729	683	729
Unrealized gains (losses) still held, assets	(40)	41	(16)	62
Other financial assets
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	21	73	30	57
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	(22)	(1)	(24)
Transfers into Level 3	0	0	0	0
Transfers out of Level 3, assets	0	0	0	(2)
Purchases, assets	0	28	5	50
Issuance, assets	24	0	37	0
Sales, assets	(2)	(2)	(4)	(4)
Settlements, assets	(19)	0	(42)	0
Balance at end of period, asset	25	77	25	77
Unrealized gains (losses) still held, assets	$ 0	$ 0	$ (1)	$ 0

FAIR VALUE MEASUREMENT - Leve_2

FAIR VALUE MEASUREMENT - Level 3 Fair Value Rollforward - Narrative (Details) - Long-term debt - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Fair Value Assets and Liabilities Measured on Recurring Basis Unobservable Input Reconciliation [Line Items]
Transfers into Level 3, liabilities	$ 636	$ 1,010	$ 3,674	$ 4,238
Transfers out of Level 3, liabilities	$ 857	$ 1,336	$ 22,587	7,442
Option Volatility
Fair Value Assets and Liabilities Measured on Recurring Basis Unobservable Input Reconciliation [Line Items]
Transfers into Level 3, liabilities				3,600
Equity volatility
Fair Value Assets and Liabilities Measured on Recurring Basis Unobservable Input Reconciliation [Line Items]
Transfers into Level 3, liabilities				$ 600

FAIR VALUE MEASUREMENT - Valuat

FAIR VALUE MEASUREMENT - Valuation Techniques and Inputs for Level 3 Fair Value Measurements (Details)	Sep. 30, 2024 USD ($) year decimal	Dec. 31, 2023 USD ($) decimal year
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available-for-sale (AFS)	$ 234,444,000,000	$ 256,936,000,000
Marketable equity securities	855,000,000	766,000,000
Derivative assets	50,942,000,000	57,717,000,000
Mortgage-backed securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available-for-sale (AFS)	32,503,000,000	30,139,000,000
Model-based | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	136,000,000	139,000,000
State and municipal, foreign government, corporate and other debt securities		778,000,000
Marketable equity securities		38,000,000
Loans and leases	244,000,000	111,000,000
Mortgage servicing rights	88,000,000	66,000,000
Interest-bearing deposits	42,000,000	29,000,000
Securities loaned and sold under agreement to repurchase	292,000,000
Securities sold, not yet purchased and other trading liabilities	33,000,000
Short-term borrowings and long-term debt	22,305,000,000	38,794,000,000
Securities loaned or sold under agreements to repurchase		390,000,000
Securities loaned or sold under agreements to repurchase and other trading liabilities		5,000,000
Model-based | Level 3 | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	3,678,000,000	5,237,000,000
Model-based | Level 3 | Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1,128,000,000	1,652,000,000
Model-based | Level 3 | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	4,059,000,000	4,239,000,000
Model-based | Level 3 | Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1,602,000,000	1,943,000,000
Model-based | Level 3 | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	940,000,000	1,135,000,000
Model-based | Level 3 | State And Municipal, Foreign Government, Corporate And Other Debt Securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available-for-sale (AFS)	428,000,000
Price-based | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities		679,000,000
State and municipal, foreign government, corporate and other debt securities		1,582,000,000
Marketable equity securities	250,000,000	259,000,000
Asset-backed securities	151,000,000	475,000,000
Non-marketable equities	222,000,000
Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross)	26,000,000	36,000,000
Loans and leases	103,000,000	316,000,000
Securities loaned or sold under agreements to repurchase and other trading liabilities		23,000,000
Price-based | Level 3 | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	443,000,000
Price-based | Level 3 | Mortgage-backed securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available-for-sale (AFS)	543,000,000
Price-based | Level 3 | State And Municipal, Foreign Government, Corporate And Other Debt Securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available-for-sale (AFS)	1,007,000,000
Yield analysis | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities		401,000,000
Asset-backed securities	64,000,000	57,000,000
Securities loaned or sold under agreements to repurchase and other trading liabilities		7,000,000
Yield analysis | Level 3 | Mortgage-backed securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities available-for-sale (AFS)	381,000,000
Comparables analysis | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	228,000,000	366,000,000
Discount rate | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		56,000,000
Mortgage servicing rights	$ 595,000,000	$ 595,000,000
Minimum | Model-based | Level 3 | Credit spread
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	0.0010	0.0015
State and municipal, foreign government, corporate and other debt securities		0.0035
Minimum | Model-based | Level 3 | Credit spread | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0007	0.001143
Minimum | Model-based | Level 3 | Credit spread | State And Municipal, Foreign Government, Corporate And Other Debt Securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	0.0035
Minimum | Model-based | Level 3 | Interest rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	0.0365	0.0400
Securities loaned and sold under agreement to repurchase	0.0357
Securities loaned and sold under agreements to repurchase		0.0392
Minimum | Model-based | Level 3 | Interest rate | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	(0.0016)	0.0270
Minimum | Model-based | Level 3 | Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities sold, not yet purchased and other trading liabilities	0
Minimum | Model-based | Level 3 | Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights		0
Minimum | Model-based | Level 3 | IR normal volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Short-term borrowings and long-term debt	0.0040	0.0032
Minimum | Model-based | Level 3 | IR normal volatility | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0028	(0.0007)
Minimum | Model-based | Level 3 | IR normal volatility | Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0040	(0.0007)
Minimum | Model-based | Level 3 | IR basis | Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	(0.2426)	(0.0145)
Minimum | Model-based | Level 3 | Equity volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.3490	0.4161
Interest-bearing deposits	1
Short-term borrowings and long-term debt	0.6673
Minimum | Model-based | Level 3 | Equity volatility | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0011
Minimum | Model-based | Level 3 | Equity volatility | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0011	0.0010
Minimum | Model-based | Level 3 | Equity forward
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.0447
Minimum | Model-based | Level 3 | Equity forward | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.6673	0.5414
Minimum | Model-based | Level 3 | Equity-Equity correlation | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	(0.9000)	(0.0649)
Short-term borrowings and long-term debt	(0.3800)
Minimum | Model-based | Level 3 | WAL
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities | year		2.24
Minimum | Model-based | Level 3 | WAL | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	(0.3622)	2.24
Minimum | Model-based | Level 3 | Recovery (in millions)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities		7,398,000,000
Derivative assets	8,628,000,000
Minimum | Model-based | Level 3 | Recovery (in millions) | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		7,398,000,000
Minimum | Model-based | Level 3 | FX volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets | year	2.65
Securities loaned or sold under agreements to repurchase and other trading liabilities, measurement		0.0356
Minimum | Model-based | Level 3 | Forward price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		0.3348
Interest-bearing deposits		1
Short-term borrowings and long-term debt	0.0011
Minimum | Model-based | Level 3 | Forward price | Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0324	0.3170
Minimum | Model-based | Level 3 | Commodity volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		0.2651
Minimum | Model-based | Level 3 | Commodity volatility | Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.1377	0.1472
Minimum | Model-based | Level 3 | Recovery rate | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.2000	0.1500
Minimum | Model-based | Level 3 | Upfront points | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0094
Minimum | Model-based | Level 3 | Equity-FX correlation | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		(0.7900)
Minimum | Model-based | Level 3 | Commodity correlation
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		(0.4533)
Minimum | Model-based | Level 3 | Commodity correlation | Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0730	(0.4533)
Minimum | Model-based | Level 3 | Credit spread volatility | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.2394
Minimum | Model-based | Level 3 | Inflation volatility | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0025
Minimum | Price-based | Level 3 | Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities		1.67
State and municipal, foreign government, corporate and other debt securities		0.01
Marketable equity securities		0
Marketable equity securities	0
Asset-backed securities		3.50
Asset-backed securities	0.69
Non-marketable equities	0.55
Non-marketable equities		0.40
Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross)	0.11	0.01
Loans and leases	78.12	98.80
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Measurement Input, Value		0
Minimum | Price-based | Level 3 | Price | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		$ 378,000,000
Derivative assets	41
Derivative assets		37.67
Minimum | Price-based | Level 3 | Price | Mortgage-backed securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	0.56
Minimum | Price-based | Level 3 | Price | State And Municipal, Foreign Government, Corporate And Other Debt Securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	0
Minimum | Price-based | Level 3 | Revenue multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		$ 50,000,000
Minimum | Price-based | Level 3 | Upfront points | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.3134	0.0125
Minimum | Yield analysis | Level 3 | Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities		0.0463
Asset-backed securities	0.0631	0.0593
Securities loaned or sold under agreements to repurchase and other trading liabilities, measurement		0.0746
Minimum | Yield analysis | Level 3 | Yield | Mortgage-backed securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	0.0441
Minimum | Comparables analysis | Level 3 | Illiquidity discount
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.0740	0.0800
Minimum | Comparables analysis | Level 3 | Revenue multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities | decimal	4.30	2.80
Minimum | Comparables analysis | Level 3 | PE ratio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities | decimal		9.30
Minimum | Comparables analysis | Level 3 | EBITDA multiples
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities | decimal		15.80
Minimum | Discount rate | Level 3 | Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	(0.0120)
Minimum | Discount rate | Level 3 | Discount rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.0925	0.0850
Minimum | Discount rate | Level 3 | WAL
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights | year	3.5	1
Maximum | Model-based | Level 3 | Credit spread
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	0.0010	0.0015
State and municipal, foreign government, corporate and other debt securities		0.0550
Maximum | Model-based | Level 3 | Credit spread | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0574	0.1519
Maximum | Model-based | Level 3 | Credit spread | State And Municipal, Foreign Government, Corporate And Other Debt Securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	0.0550
Maximum | Model-based | Level 3 | Interest rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	0.0365	0.0400
Securities loaned and sold under agreement to repurchase	0.0482
Securities loaned and sold under agreements to repurchase		0.0527
Maximum | Model-based | Level 3 | Interest rate | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.5168	0.0540
Maximum | Model-based | Level 3 | Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities sold, not yet purchased and other trading liabilities	14,350.67
Maximum | Model-based | Level 3 | Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights		0.1200
Maximum | Model-based | Level 3 | IR normal volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Short-term borrowings and long-term debt	0.2000	0.2000
Maximum | Model-based | Level 3 | IR normal volatility | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.2000	0.1500
Maximum | Model-based | Level 3 | IR normal volatility | Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0132	0.1205
Maximum | Model-based | Level 3 | IR basis | Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.5613	1.4779
Maximum | Model-based | Level 3 | Equity volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.4251	0.4540
Interest-bearing deposits	1
Short-term borrowings and long-term debt	2.6863
Maximum | Model-based | Level 3 | Equity volatility | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	2.6680
Maximum | Model-based | Level 3 | Equity volatility | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	2.6680	3.3435
Maximum | Model-based | Level 3 | Equity forward
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	2.2895
Maximum | Model-based | Level 3 | Equity forward | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	2.6863	2.7354
Maximum | Model-based | Level 3 | Equity-Equity correlation | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.7000	0.9744
Short-term borrowings and long-term debt	0.6000
Maximum | Model-based | Level 3 | WAL
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities | year		2.24
Maximum | Model-based | Level 3 | WAL | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.9900	2.24
Maximum | Model-based | Level 3 | Recovery (in millions)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities		7,398,000,000
Derivative assets	8,628,000,000
Maximum | Model-based | Level 3 | Recovery (in millions) | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		7,398,000,000
Maximum | Model-based | Level 3 | FX volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets | year	2.65
Securities loaned or sold under agreements to repurchase and other trading liabilities, measurement		0.2813
Maximum | Model-based | Level 3 | Forward price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		3.4843
Interest-bearing deposits		1
Short-term borrowings and long-term debt	2.6680
Maximum | Model-based | Level 3 | Forward price | Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	2.4900	4.2551
Maximum | Model-based | Level 3 | Commodity volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		0.6680
Maximum | Model-based | Level 3 | Commodity volatility | Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	2.5777	1.4999
Maximum | Model-based | Level 3 | Recovery rate | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.4000	0.7500
Maximum | Model-based | Level 3 | Upfront points | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1.1912
Maximum | Model-based | Level 3 | Equity-FX correlation | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.7000
Maximum | Model-based | Level 3 | Commodity correlation
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		0.9302
Maximum | Model-based | Level 3 | Commodity correlation | Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.9330	0.9302
Maximum | Model-based | Level 3 | Credit spread volatility | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		1.1566
Maximum | Model-based | Level 3 | Inflation volatility | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0634
Maximum | Price-based | Level 3 | Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities		124.63
State and municipal, foreign government, corporate and other debt securities		123.74
Marketable equity securities		12,189.17
Marketable equity securities	14,350.67
Asset-backed securities		129
Asset-backed securities	142.85
Non-marketable equities	3,190.93
Non-marketable equities		158.92
Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross)	111.48	104.79
Loans and leases	99.56	98.80
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Measurement Input, Value		12,189.17
Maximum | Price-based | Level 3 | Price | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	102.78
Derivative assets		97
Maximum | Price-based | Level 3 | Price | Mortgage-backed securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	149.50
Maximum | Price-based | Level 3 | Price | State And Municipal, Foreign Government, Corporate And Other Debt Securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	189.68
Maximum | Price-based | Level 3 | Upfront points | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1.1270	1.1731
Maximum | Yield analysis | Level 3 | Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities		0.1908
Asset-backed securities	0.2744	0.1886
Securities loaned or sold under agreements to repurchase and other trading liabilities, measurement		0.0746
Maximum | Yield analysis | Level 3 | Yield | Mortgage-backed securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	0.2193
Maximum | Comparables analysis | Level 3 | Illiquidity discount
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.3300	0.1000
Maximum | Comparables analysis | Level 3 | Revenue multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities | decimal	16.26	13.40
Maximum | Comparables analysis | Level 3 | PE ratio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities | decimal		16.50
Maximum | Comparables analysis | Level 3 | EBITDA multiples
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities | decimal		15.80
Maximum | Discount rate | Level 3 | Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	0.1200
Maximum | Discount rate | Level 3 | Discount rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.1750	0.0850
Maximum | Discount rate | Level 3 | WAL
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights | year	8.33	8.76
Weighted Average | Model-based | Level 3 | Credit spread
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	0.0010	0.0015
State and municipal, foreign government, corporate and other debt securities		0.0304
Weighted Average | Model-based | Level 3 | Credit spread | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0088	0.014034
Weighted Average | Model-based | Level 3 | Credit spread | State And Municipal, Foreign Government, Corporate And Other Debt Securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	0.0337
Weighted Average | Model-based | Level 3 | Interest rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	0.0365	0.0400
Securities loaned and sold under agreement to repurchase	0.0361
Securities loaned and sold under agreements to repurchase		0.0396
Weighted Average | Model-based | Level 3 | Interest rate | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0451	0.0320
Weighted Average | Model-based | Level 3 | Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities sold, not yet purchased and other trading liabilities	22.71
Weighted Average | Model-based | Level 3 | Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights		0.0806
Weighted Average | Model-based | Level 3 | IR normal volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Short-term borrowings and long-term debt	0.0155	0.0125
Weighted Average | Model-based | Level 3 | IR normal volatility | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0232	0.0144
Weighted Average | Model-based | Level 3 | IR normal volatility | Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0078	0.0150
Weighted Average | Model-based | Level 3 | IR basis | Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0332	0.0711
Weighted Average | Model-based | Level 3 | Equity volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.3730	0.4317
Interest-bearing deposits	1
Short-term borrowings and long-term debt	1.0463
Weighted Average | Model-based | Level 3 | Equity volatility | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.5833
Weighted Average | Model-based | Level 3 | Equity volatility | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.5432	0.3835
Weighted Average | Model-based | Level 3 | Equity forward
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	1.0194
Weighted Average | Model-based | Level 3 | Equity forward | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1.0570	1.0144
Weighted Average | Model-based | Level 3 | Equity-Equity correlation | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	(0.1362)	0.8042
Short-term borrowings and long-term debt	0.2787
Weighted Average | Model-based | Level 3 | WAL
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities | year		2.24
Weighted Average | Model-based | Level 3 | WAL | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.7133	2.24
Weighted Average | Model-based | Level 3 | Recovery (in millions)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities		7,398,000,000
Derivative assets	8,628,000,000
Weighted Average | Model-based | Level 3 | Recovery (in millions) | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		7,398,000,000
Weighted Average | Model-based | Level 3 | FX volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets | year	2.65
Securities loaned or sold under agreements to repurchase and other trading liabilities, measurement		0.1317
Weighted Average | Model-based | Level 3 | Forward price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		1.1547
Interest-bearing deposits		1
Short-term borrowings and long-term debt	0.6941
Weighted Average | Model-based | Level 3 | Forward price | Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1.1346	1.3465
Weighted Average | Model-based | Level 3 | Commodity volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		0.3179
Weighted Average | Model-based | Level 3 | Commodity volatility | Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.4283	0.3703
Weighted Average | Model-based | Level 3 | Recovery rate | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.3743	0.3656
Weighted Average | Model-based | Level 3 | Upfront points | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.5528
Weighted Average | Model-based | Level 3 | Equity-FX correlation | Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		(0.0766)
Weighted Average | Model-based | Level 3 | Commodity correlation
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		(0.0728)
Weighted Average | Model-based | Level 3 | Commodity correlation | Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.4825	0.4503
Weighted Average | Model-based | Level 3 | Credit spread volatility | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.4276
Weighted Average | Model-based | Level 3 | Inflation volatility | Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0135
Weighted Average | Price-based | Level 3 | Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities		55.39
State and municipal, foreign government, corporate and other debt securities		79.71
Marketable equity securities		168.09
Marketable equity securities	106.47
Asset-backed securities		65.87
Asset-backed securities	76.18
Non-marketable equities	1,756.38
Non-marketable equities		56.78
Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross)	96.42	90.87
Loans and leases	88.76	98.80
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Measurement Input, Value		28.70
Weighted Average | Price-based | Level 3 | Price | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	83.78
Derivative assets		79.54
Weighted Average | Price-based | Level 3 | Price | Mortgage-backed securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	33.43
Weighted Average | Price-based | Level 3 | Price | State And Municipal, Foreign Government, Corporate And Other Debt Securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	94.98
Weighted Average | Price-based | Level 3 | Upfront points | Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.7191	0.5810
Weighted Average | Yield analysis | Level 3 | Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities		0.0893
Asset-backed securities	0.0874	0.0857
Securities loaned or sold under agreements to repurchase and other trading liabilities, measurement		0.0746
Weighted Average | Yield analysis | Level 3 | Yield | Mortgage-backed securities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt securities, measurement input	0.0769
Weighted Average | Comparables analysis | Level 3 | Illiquidity discount
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.1435	0.0882
Weighted Average | Comparables analysis | Level 3 | Revenue multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities | decimal	11.95	12.28
Weighted Average | Comparables analysis | Level 3 | PE ratio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities | decimal		11.37
Weighted Average | Comparables analysis | Level 3 | EBITDA multiples
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities | decimal		15.80
Weighted Average | Discount rate | Level 3 | Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	0.0600
Weighted Average | Discount rate | Level 3 | Discount rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.1315	0.0850
Weighted Average | Discount rate | Level 3 | WAL
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights | year	7.03	1.29

FAIR VALUE MEASUREMENT - Item_2

FAIR VALUE MEASUREMENT - Items Measured at Fair Value on a Nonrecurring Basis (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Items Measured at Fair Value on a Nonrecurring Basis
Non-marketable equity securities measured using the measurement alternative	$ 7,953	$ 7,902
Nonrecurring | Level 2
Items Measured at Fair Value on a Nonrecurring Basis
Loans HFS	352	495
Other real estate owned	0	0
Loans	0	0
Non-marketable equity securities measured using the measurement alternative	0	0
Total assets	352	495
Nonrecurring | Level 3
Items Measured at Fair Value on a Nonrecurring Basis
Loans HFS	244	676
Other real estate owned	9	4
Loans	212	328
Non-marketable equity securities measured using the measurement alternative	102	359
Total assets	567	1,367
Fair value | Nonrecurring
Items Measured at Fair Value on a Nonrecurring Basis
Loans HFS	596	1,171
Other real estate owned	9	4
Loans	212	328
Non-marketable equity securities measured using the measurement alternative	102	359
Total assets	$ 919	$ 1,862

FAIR VALUE MEASUREMENT - Valu_2

FAIR VALUE MEASUREMENT - Valuation Techniques and Inputs for Level 3 Nonrecurring Fair Value Measurements (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) decimal	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) decimal	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) decimal
Nonrecurring
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	$ (25,000,000)	$ (94,000,000)	$ (42,000,000)	$ (173,000,000)
Nonrecurring | Level 3
Valuation techniques and inputs
Loans HFS	244,000,000		244,000,000		$ 676,000,000
Loans					296,000,000
Other real estate owned	7,000,000		7,000,000		3,000,000
Price-based | Level 3
Valuation techniques and inputs
Non-marketable equities	222,000,000		222,000,000
Price-based | Nonrecurring | Level 3
Valuation techniques and inputs
Non-marketable equities	70,000,000		70,000,000		250,000,000
Price-based | Nonrecurring | Level 3 | Minimum
Valuation techniques and inputs
Loans HFS	$ 211,000,000		$ 211,000,000		$ 674,000,000
Price-based | Price | Level 3 | Minimum
Valuation techniques and inputs
Non-marketable equities					0.40
Non-marketable equities	0.55		0.55
Price-based | Price | Level 3 | Maximum
Valuation techniques and inputs
Non-marketable equities					158.92
Non-marketable equities	3,190.93		3,190.93
Price-based | Price | Level 3 | Weighted Average
Valuation techniques and inputs
Non-marketable equities					56.78
Non-marketable equities	1,756.38		1,756.38
Price-based | Price | Nonrecurring | Level 3 | Minimum
Valuation techniques and inputs
Loans HFS	95.73		95.73		67.50
Non-marketable equities					1.57
Non-marketable equities	1.23		1.23
Nonrecurring fair value changes included in earnings
Other real estate owned	0		0
Price-based | Price | Nonrecurring | Level 3 | Maximum
Valuation techniques and inputs
Loans HFS	100		100		100
Non-marketable equities					2,637
Non-marketable equities	519.72		519.72
Nonrecurring fair value changes included in earnings
Other real estate owned	8,427		8,427
Price-based | Price | Nonrecurring | Level 3 | Weighted Average
Valuation techniques and inputs
Loans HFS	97.91		97.91		93.39
Non-marketable equities					1,114.06
Non-marketable equities	110.65		110.65
Nonrecurring fair value changes included in earnings
Other real estate owned	123.38		123.38
Price-based | Appraised value (in millions) | Nonrecurring | Level 3 | Minimum
Valuation techniques and inputs
Other real estate owned					401,042
Nonrecurring fair value changes included in earnings
Other real estate owned	21,600		21,600
Price-based | Appraised value (in millions) | Nonrecurring | Level 3 | Maximum
Valuation techniques and inputs
Other real estate owned					2,061,700
Nonrecurring fair value changes included in earnings
Other real estate owned	342,000		342,000
Price-based | Appraised value (in millions) | Nonrecurring | Level 3 | Weighted Average
Valuation techniques and inputs
Other real estate owned					155,696
Nonrecurring fair value changes included in earnings
Other real estate owned	194,563		194,563
Price-based | Revenue multiple | Level 3 | Minimum
Valuation techniques and inputs
Non-marketable equities					$ 50,000,000
Price-based | Illiquidity discount | Nonrecurring | Level 3 | Minimum
Valuation techniques and inputs
Non-marketable equities	0.1840		0.1840
Price-based | Illiquidity discount | Nonrecurring | Level 3 | Maximum
Valuation techniques and inputs
Non-marketable equities	0.1950		0.1950
Price-based | Illiquidity discount | Nonrecurring | Level 3 | Weighted Average
Valuation techniques and inputs
Non-marketable equities	0.1895		0.1895
Recovery analysis | Nonrecurring | Level 3
Valuation techniques and inputs
Loans	$ 149,000,000		$ 149,000,000
Recovery analysis | Measurement Input, Discounted Cash Flow | Nonrecurring | Level 3 | Minimum
Valuation techniques and inputs
Loans	12,000		12,000
Recovery analysis | Measurement Input, Discounted Cash Flow | Nonrecurring | Level 3 | Maximum
Valuation techniques and inputs
Loans	78,595,495		78,595,495
Recovery analysis | Measurement Input, Discounted Cash Flow | Nonrecurring | Level 3 | Weighted Average
Valuation techniques and inputs
Loans	40,009,156		40,009,156
Recovery analysis | Appraised value (in millions) | Nonrecurring | Level 3 | Minimum
Valuation techniques and inputs
Loans					12,000
Recovery analysis | Appraised value (in millions) | Nonrecurring | Level 3 | Maximum
Valuation techniques and inputs
Loans					75,997,078
Recovery analysis | Appraised value (in millions) | Nonrecurring | Level 3 | Weighted Average
Valuation techniques and inputs
Loans					46,121,923
Appraised value | Nonrecurring | Level 3
Valuation techniques and inputs
Loans	$ 62,000,000		$ 62,000,000
Comparable analysis | Nonrecurring | Level 3
Valuation techniques and inputs
Non-marketable equities	$ 33,000,000		$ 33,000,000
Comparable analysis | Revenue multiple | Nonrecurring | Level 3 | Minimum
Valuation techniques and inputs
Non-marketable equities | decimal	6.10		6.10		2.30
Comparable analysis | Revenue multiple | Nonrecurring | Level 3 | Maximum
Valuation techniques and inputs
Non-marketable equities | decimal	9.19		9.19		35.70
Comparable analysis | Revenue multiple | Nonrecurring | Level 3 | Weighted Average
Valuation techniques and inputs
Non-marketable equities | decimal	6.89		6.89		11.69
Comparables analysis | Level 3
Valuation techniques and inputs
Non-marketable equities	$ 228,000,000		$ 228,000,000		$ 366,000,000
Comparables analysis | Nonrecurring | Level 3
Valuation techniques and inputs
Non-marketable equities					$ 109,000,000
Comparables analysis | Revenue multiple | Level 3 | Minimum
Valuation techniques and inputs
Non-marketable equities | decimal	4.30		4.30		2.80
Comparables analysis | Revenue multiple | Level 3 | Maximum
Valuation techniques and inputs
Non-marketable equities | decimal	16.26		16.26		13.40
Comparables analysis | Revenue multiple | Level 3 | Weighted Average
Valuation techniques and inputs
Non-marketable equities | decimal	11.95		11.95		12.28
Comparables analysis | Illiquidity discount | Level 3 | Minimum
Valuation techniques and inputs
Non-marketable equities	0.0740		0.0740		0.0800
Comparables analysis | Illiquidity discount | Level 3 | Maximum
Valuation techniques and inputs
Non-marketable equities	0.3300		0.3300		0.1000
Comparables analysis | Illiquidity discount | Level 3 | Weighted Average
Valuation techniques and inputs
Non-marketable equities	0.1435		0.1435		0.0882
Loans held-for-sale | Nonrecurring
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	$ (1,000,000)	0	$ (46,000,000)	6,000,000
Other real estate owned | Nonrecurring
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	0	0	0	0
Loans | Nonrecurring
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	(16,000,000)	(82,000,000)	(16,000,000)	(110,000,000)
Non-marketable equity securities | Nonrecurring
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	$ (8,000,000)	$ (12,000,000)	$ 20,000,000	$ (69,000,000)

FAIR VALUE MEASUREMENT - Estima

FAIR VALUE MEASUREMENT - Estimate Fair Value of Financial Instruments Not Carried at Fair Value (Details) - USD ($) $ in Millions	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Assets
Loans	$ 8,106		$ 7,594
Liabilities
Deposits	1,309,999		1,308,681
Allowance for credit losses	18,356	$ 18,216	18,145	$ 17,629	$ 17,496	$ 16,974
Loans, net of unearned income	688,922		689,362
Corporate loans
Assets
Loans	7,804		7,281
Liabilities
Allowance for credit losses	2,591	$ 2,484	2,714	$ 2,717	$ 2,630	$ 2,855
Loans, net of unearned income	299,771		300,165
Lease financing
Liabilities
Loans, net of unearned income	300		300
Lease financing | Corporate loans
Liabilities
Loans, net of unearned income	274		275
Carrying value
Assets
HTM debt securities, net of allowance(1)	253,600		259,700
Securities borrowed and purchased under agreements to resell	138,000		139,600
Loans	662,200		663,300
Other financial assets	403,800		347,500
Liabilities
Deposits	1,305,900		1,306,200
Securities loaned and sold under agreements to repurchase	215,500		215,600
Long-term debt	181,700		170,300
Other financial liabilities	146,400		132,800
Allowance for credit losses	18,400		18,100
Estimated fair value
Assets
HTM debt securities, net of allowance(1)	239,800		240,600
Securities borrowed and purchased under agreements to resell	138,000		139,700
Loans	669,000		673,200
Other financial assets	403,800		347,500
Liabilities
Deposits	1,305,700		1,305,900
Securities loaned and sold under agreements to repurchase	215,500		215,600
Long-term debt	186,800		173,400
Other financial liabilities	146,400		132,800
Estimated fair value | Corporate loans
Liabilities
Loans, net of unearned income	7,804		7,281
Estimated fair value | Level 1
Assets
HTM debt securities, net of allowance(1)	126,500		124,000
Securities borrowed and purchased under agreements to resell	0		0
Loans	0		0
Other financial assets	284,900		243,100
Liabilities
Deposits	0		0
Securities loaned and sold under agreements to repurchase	0		0
Long-term debt	0		0
Other financial liabilities	0		0
Estimated fair value | Level 2
Assets
HTM debt securities, net of allowance(1)	110,900		114,100
Securities borrowed and purchased under agreements to resell	138,000		139,700
Loans	0		0
Other financial assets	18,200		17,800
Liabilities
Deposits	1,305,700		1,116,500
Securities loaned and sold under agreements to repurchase	215,500		215,600
Long-term debt	175,800		168,000
Other financial liabilities	27,900		29,200
Estimated fair value | Level 3
Assets
HTM debt securities, net of allowance(1)	2,400		2,500
Securities borrowed and purchased under agreements to resell	0		0
Loans	669,000		673,200
Other financial assets	100,700		86,600
Liabilities
Deposits	0		189,400
Securities loaned and sold under agreements to repurchase	0		0
Long-term debt	11,000		5,400
Other financial liabilities	118,500		103,600
Estimated fair value | Level 3 | Corporate loans
Fair value measurements additional disclosures
Unfunded lending commitments	$ 15,200		$ 14,200

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Securities borrowed and purchased under agreements to resell
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	$ 223	$ 69	$ 164	$ 59
Trading account assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	8	(14)	10	65
Certain corporate loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(143)	1,036	1,235	1,362
Certain consumer loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	14	(10)	4	(9)
Loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(129)	1,026	1,239	1,353
MSRs
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(40)	42	(23)	61
Certain mortgage loans HFS
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	43	(28)	48	(38)
Total other assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	3	14	25	23
Total assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	105	1,095	1,438	1,500
Interest-bearing deposits
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(43)	18	(106)	(34)
Securities loaned and sold under agreements to repurchase
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(70)	(63)	(44)	(82)
Trading account liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(17)	(151)	(241)	1
Short-term borrowings
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(200)	144	(581)	232
Long-term debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(6,216)	2,443	(8,338)	(4,053)
Total liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	$ (6,546)	$ 2,391	$ (9,310)	$ (3,936)

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Fair Value Option Quantitative Disclosures
Loss on change in estimated fair value of debt liabilities due to change in company's own credit risk	$ (201)	$ 395	$ (608)	$ (875)
Balance of non-accrual loans or loans more than 90 days past due	1		1		$ 3
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 loss	6	$ (27)
Certain loans and other credit product | Trading assets
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of (less than) fair value	109		109		88
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 (less than) fair value	(71)		(71)		10
Balance of non-accrual loans or loans more than 90 days past due	2		2		1
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	1		1		1
Mortgage receivable
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of (less than) fair value	29		29		17
Carrying amount | Certain loans and other credit product | Trading assets
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	4,059		4,059		4,518
Carrying amount | Certain loans and other credit product | Loans
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	8,106		8,106		7,594
Carrying amount | Loans held-for-sale
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	948		948		571
Fair value | Certain loans and other credit product
Fair Value Option Quantitative Disclosures
Unfunded lending commitments	$ 280		$ 280		$ 391

FAIR VALUE ELECTIONS - Certain

FAIR VALUE ELECTIONS - Certain Structured and Non-Structured Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 117,300	$ 116,300
Long-term debt
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Aggregate unpaid principal balance in excess of (less than) fair value	(2,281)	(2,842)
Short-term borrowings
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Aggregate unpaid principal balance in excess of (less than) fair value	(330)	(60)
Carrying amount | Long-term debt
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying amount reported on the consolidated balance sheet	117,286	116,338
Carrying amount | Short-term borrowings
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying amount reported on the consolidated balance sheet	11,896	6,545
Interest rate linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	60,300	60,400
Foreign exchange linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	200	0
Equity linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	44,100	45,900
Commodity linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	6,400	5,300
Credit linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 6,300	$ 4,700

GUARANTEES AND COMMITMENTS - Gu

GUARANTEES AND COMMITMENTS - Guarantees (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Maximum potential amount of future payments
Expire within 1 year	$ 435,200	$ 317,400
Expire after 1 year	98,500	94,700
Total amount outstanding	533,700	412,100
Carrying value	1,040	1,156
Cash collateral available to reimburse losses realized under guarantees and indemnifications	53,500	52,500
Securities and other marketable assets held as collateral	71,300	67,700
Letters of credit in favor of the Company held as collateral	3,200	3,100
Financial standby letters of credit
Maximum potential amount of future payments
Expire within 1 year	17,600	17,800
Expire after 1 year	61,500	63,500
Total amount outstanding	79,100	81,300
Carrying value	653	674
Performance guarantees
Maximum potential amount of future payments
Expire within 1 year	4,400	4,800
Expire after 1 year	5,700	5,800
Total amount outstanding	10,100	10,600
Carrying value	33	49
Derivative instruments considered to be guarantees
Maximum potential amount of future payments
Expire within 1 year	45,700	24,200
Expire after 1 year	22,500	16,300
Total amount outstanding	68,200	40,500
Carrying value	306	362
Loans sold with recourse
Maximum potential amount of future payments
Expire within 1 year	0	600
Expire after 1 year	1,000	1,200
Total amount outstanding	1,000	1,800
Carrying value	0	16
Repurchase reserve for consumer mortgages representations and warranties	12	11
Securities lending indemnifications
Maximum potential amount of future payments
Expire within 1 year	108,100	104,100
Expire after 1 year	0	0
Total amount outstanding	108,100	104,100
Carrying value	0	0
Credit card merchant processing
Maximum potential amount of future payments
Expire within 1 year	123,800	138,000
Expire after 1 year	0	0
Total amount outstanding	123,800	138,000
Carrying value	0	0
Credit card arrangements with partners
Maximum potential amount of future payments
Expire within 1 year	200	200
Expire after 1 year	100	200
Total amount outstanding	300	400
Carrying value	4	5
Guarantees under the Fixed Income Clearing Corporation sponsored member repo program
Maximum potential amount of future payments
Expire within 1 year	135,300	27,700
Expire after 1 year	0	0
Total amount outstanding	135,300	27,700
Carrying value	0	0
Other
Maximum potential amount of future payments
Expire within 1 year	100	0
Expire after 1 year	7,700	7,700
Total amount outstanding	7,800	7,700
Carrying value	$ 44	$ 50

GUARANTEES AND COMMITMENTS - Pe

GUARANTEES AND COMMITMENTS - Performance Risk (Details) - USD ($) $ in Billions	Sep. 30, 2024	Dec. 31, 2023
Guarantor Obligations
Maximum potential amount of future payments	$ 533.7	$ 412.1
Classified based on internal and external credit ratings
Guarantor Obligations
Maximum potential amount of future payments	87.8	90.8
Investment grade
Guarantor Obligations
Maximum potential amount of future payments	67.4	70.5
Non-investment grade
Guarantor Obligations
Maximum potential amount of future payments	19.4	18.5
Not rated
Guarantor Obligations
Maximum potential amount of future payments	1	1.8
Financial standby letters of credit
Guarantor Obligations
Maximum potential amount of future payments	79.1	81.3
Financial standby letters of credit | Classified based on internal and external credit ratings
Guarantor Obligations
Maximum potential amount of future payments	79.1	81.3
Financial standby letters of credit | Investment grade
Guarantor Obligations
Maximum potential amount of future payments	67.4	70.5
Financial standby letters of credit | Non-investment grade
Guarantor Obligations
Maximum potential amount of future payments	11.7	10.8
Financial standby letters of credit | Not rated
Guarantor Obligations
Maximum potential amount of future payments	0	0
Loans sold with recourse
Guarantor Obligations
Maximum potential amount of future payments	1	1.8
Loans sold with recourse | Classified based on internal and external credit ratings
Guarantor Obligations
Maximum potential amount of future payments	1	1.8
Loans sold with recourse | Investment grade
Guarantor Obligations
Maximum potential amount of future payments	0	0
Loans sold with recourse | Non-investment grade
Guarantor Obligations
Maximum potential amount of future payments	0	0
Loans sold with recourse | Not rated
Guarantor Obligations
Maximum potential amount of future payments	1	1.8
Other
Guarantor Obligations
Maximum potential amount of future payments	7.8	7.7
Other | Classified based on internal and external credit ratings
Guarantor Obligations
Maximum potential amount of future payments	7.7	7.7
Other | Investment grade
Guarantor Obligations
Maximum potential amount of future payments	0	0
Other | Non-investment grade
Guarantor Obligations
Maximum potential amount of future payments	7.7	7.7
Other | Not rated
Guarantor Obligations
Maximum potential amount of future payments	$ 0	$ 0

GUARANTEES AND COMMITMENTS - Cr

GUARANTEES AND COMMITMENTS - Credit Commitments and Lines of Credit (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Guarantor Obligations
Credit commitments	$ 1,048,847	$ 1,021,802
Unsettled reverse repurchase and securities borrowing agreements	128,600	120,900
Unsettled repurchase and securities lending agreements	135,300	96,400
Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	4,128	5,345
One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	1,091	1,245
Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	5,303	5,495
Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	13,087	15,266
Credit card lines
Guarantor Obligations
Credit commitments	682,382	677,005
Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	337,744	312,300
Other commitments and contingencies
Guarantor Obligations
Credit commitments	5,112	5,146
U.S.
Guarantor Obligations
Credit commitments	869,691
U.S. | Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	779
U.S. | One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	592
U.S. | Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	5,287
U.S. | Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	11,458
U.S. | Credit card lines
Guarantor Obligations
Credit commitments	621,106
U.S. | Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	225,558
U.S. | Other commitments and contingencies
Guarantor Obligations
Credit commitments	4,911
U.S. | Other commitments and contingencies | Federal Reserve Bank Stock
Guarantor Obligations
Credit commitments	4,500	$ 4,500
In offices outside North America
Guarantor Obligations
Credit commitments	179,156
In offices outside North America | Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	3,349
In offices outside North America | One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	499
In offices outside North America | Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	16
In offices outside North America | Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	1,629
In offices outside North America | Credit card lines
Guarantor Obligations
Credit commitments	61,276
In offices outside North America | Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	112,186
In offices outside North America | Other commitments and contingencies
Guarantor Obligations
Credit commitments	$ 201

GUARANTEES AND COMMITMENTS - Re

GUARANTEES AND COMMITMENTS - Restricted Cash (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 20,071	$ 19,017
Asset pledged as collateral
Restricted Cash and Cash Equivalents Items [Line Items]
Financial instruments, owned, at fair value	5,800	3,900
Cash and due from banks
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	3,778	3,479
Deposits with banks, net of allowance
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 16,293	$ 15,538

LEASES (Details)

LEASES (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
ROU asset location	Premises and equipment, net of depreciation and amortization	Premises and equipment, net of depreciation and amortization
Lease liabilities location	Other liabilities, plus allowances	Other liabilities, plus allowances
ROU asset	$ 2,822	$ 2,801
Lease liability	2,991	$ 2,974
Future lease obligation that has not yet commenced	$ 255
Term of lease, not yet commenced	15 years
Weighted Average
Lessee, Lease, Description [Line Items]
Operating lease term	6 years

CONTINGENCIES (Details)

CONTINGENCIES (Details) $ in Billions	Sep. 30, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Reasonably possible unaccrued loss	$ 1.3

SUBSIDIARY GUARANTEES - Summari

SUBSIDIARY GUARANTEES - Summarized Income Statement (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Condensed Income Statements
Revenues, net of interest expense	$ 20,315	$ 20,139	$ 61,558	$ 61,022
Total operating expenses	13,250	13,511	40,798	40,370
Provision for credit losses	2,382	1,816	7,163	5,314
Income from continuing operations before income taxes	4,390	4,788	13,244	15,013
Provision (benefits) for income taxes	1,116	1,203	3,299	3,824
Citigroup’s net income	$ 3,238	$ 3,546	9,826	$ 11,067
Citigroup Inc. | Reportable legal entities
Condensed Income Statements
Revenues, net of interest expense			2,454
Total operating expenses			222
Provision for credit losses			0
Equity in undistributed income of subsidiaries			7,067
Income from continuing operations before income taxes			9,299
Provision (benefits) for income taxes			(527)
Citigroup’s net income			9,826
CGMHI | Reportable legal entities
Condensed Income Statements
Revenues, net of interest expense			8,870
Total operating expenses			9,300
Provision for credit losses			15
Equity in undistributed income of subsidiaries			0
Income from continuing operations before income taxes			(445)
Provision (benefits) for income taxes			156
Citigroup’s net income			$ (601)

SUBSIDIARY GUARANTEES - Summa_2

SUBSIDIARY GUARANTEES - Summarized Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Condensed Balance Sheet Statements
Cash	$ 25,266	$ 27,342	$ 26,548
Securities borrowed and purchased under resale agreements	285,928	345,700
Trading account assets	458,072	411,756
Other assets	104,771	95,963
Total assets	2,430,663	2,411,834
Securities loaned and sold under repurchase agreements	278,377	278,107
Trading account liabilities	142,534	155,345
Short-term borrowings	41,340	37,457
Long-term debt	299,081	286,619
Other liabilities	68,244	75,835
Stockholders’ equity	209,902	206,251	$ 210,195
Total liabilities and equity	2,430,663	2,411,834
Citigroup Inc.
Condensed Balance Sheet Statements
Long-term debt	170,649	162,309
Citigroup Inc. | Reportable legal entities
Condensed Balance Sheet Statements
Cash	4,021	3,011
Securities borrowed and purchased under resale agreements	0	0
Trading account assets	435	461
Advances to subsidiaries	153,041	150,845
Other assets	14,941	14,202
Total assets	398,580	387,514
Securities loaned and sold under repurchase agreements	0	0
Trading account liabilities	329	300
Short-term borrowings	0	0
Long-term debt	170,649	162,309
Advances from subsidiaries	15,838	16,724
Other liabilities	2,681	2,728
Stockholders’ equity	209,083	205,453
Total liabilities and equity	398,580	387,514
Citigroup Inc. | Reportable legal entities | Subsidiary Holding Company
Condensed Balance Sheet Statements
Investments in subsidiaries	179,577	172,125
Citigroup Inc. | Reportable legal entities | Non-Bank Subsidiaries
Condensed Balance Sheet Statements
Investments in subsidiaries	46,565	46,870
CGMHI | Reportable legal entities
Condensed Balance Sheet Statements
Cash	20,604	23,756
Securities borrowed and purchased under resale agreements	229,063	283,174
Trading account assets	315,659	273,379
Advances to subsidiaries	0	0
Other assets	170,885	167,609
Total assets	736,211	747,918
Securities loaned and sold under repurchase agreements	300,713	309,862
Trading account liabilities	99,877	111,233
Short-term borrowings	26,629	20,481
Long-term debt	185,522	184,083
Advances from subsidiaries	0	0
Other liabilities	87,182	85,079
Stockholders’ equity	36,288	37,180
Total liabilities and equity	736,211	747,918
CGMHI | Reportable legal entities | Subsidiary Holding Company
Condensed Balance Sheet Statements
Investments in subsidiaries	0	0
CGMHI | Reportable legal entities | Non-Bank Subsidiaries
Condensed Balance Sheet Statements
Investments in subsidiaries	$ 0	$ 0