Citigroup (C) 10-Q5 May 232023 Q1 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page	3 Months Ended
Cover Page	Mar. 31, 2023 shares
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
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	1,946,751,837
Entity Central Index Key	0000831001
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
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
Depositary Shares, each representing 1/1,000th interest in a share of 7.125% Fixed/Floating Rate Noncumulative Preferred Stock, Series J
Entity Information [Line Items]
Trading Symbol	C Pr J
Title of 12(b) Security	Dep Shs, represent 1/1,000th interest in a share of 7.125% Fix/Float Rate Noncum Pref Stk, Ser J
Security Exchange Name	NYSE
Depositary Shares, each representing 1/1,000th interest in a share of 6.875% Fixed/Floating Rate Noncumulative Preferred Stock, Series K
Entity Information [Line Items]
Trading Symbol	C Pr K
Title of 12(b) Security	Dep Shs, represent 1/1,000th interest in a share of 6.875% Fix/Float Rate Noncum Pref Stk, Ser K
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 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, 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, Floating Rate Notes Due September 17, 2026 of CGMHI (and registrant’s guaranty with respect thereto)
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 (and registrant’s guaranty with respect thereto)
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 (and registrant’s guaranty with respect thereto)
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 21, 2029 of CGMHI (and registrant’s guaranty with respect thereto)
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
		Mar. 31, 2023	Mar. 31, 2022
Revenues
Interest revenue		$ 29,395	$ 13,151
Interest expense		16,047	2,280
Net interest income		13,348	10,871
Commissions and fees		2,366	2,568
Principal transactions		3,939	4,590
Administration and other fiduciary fees		896	966
Realized gains on sales of investments, net		72	80
Impairment losses on investments:
Impairment losses on investments and other assets		(86)	(90)
Provision (releases) for credit losses on AFS debt securities	[1]	(1)	0
Net impairment losses recognized in earnings		(87)	(90)
Other revenue		913	201
Total non-interest revenues		8,099	8,315
Total revenues, net of interest expense		21,447	19,186
Provisions for credit losses and for benefits and claims
Provision for credit losses on loans		1,737	260
Provision for credit losses on HTM debt securities		(17)	(2)
Provision for credit losses on other assets		425	(4)
Policyholder benefits and claims		24	27
Provision for credit losses on unfunded lending commitments		(194)	474
Total provisions for credit losses and for benefits and claims	[2],[3]	1,975	755
Operating expenses
Compensation and benefits		7,538	6,820
Premises and equipment		598	543
Technology/communication		2,127	2,016
Advertising and marketing		331	311
Other operating		2,695	3,475
Total operating expenses		13,289	13,165
Income from continuing operations before income taxes		6,183	5,266
Provision for income taxes		1,531	941
Income from continuing operations		4,652	4,325
Discontinued operations
Income (loss) from discontinued operations		(1)	(2)
Benefit for income taxes		0	0
Income (loss) from discontinued operations, net of taxes		(1)	(2)
Net income before attribution to noncontrolling interests		4,651	4,323
Noncontrolling interests		45	17
Citigroup’s net income		$ 4,606	$ 4,306
Basic earnings per share
Income from continuing operations (in dollars per share)	[4]	$ 2.21	$ 2.03
Income from discontinued operations, net of taxes (in dollars per share)	[4]	0	0
Net income (in dollars per share)	[4]	$ 2.21	$ 2.03
Weighted average common shares outstanding (in shares)		1,943.5	1,971.7
Diluted earnings per share
Income from continuing operations (in dollars per share)	[4]	$ 2.19	$ 2.02
Income (loss) from discontinued operations, net of taxes (in dollars per share)	[4]	0	0
Net income (in dollars per share)	[4]	$ 2.19	$ 2.02
Adjusted weighted average diluted common shares outstanding (in shares)		1,964.1	1,988.2

[1]In accordance with ASC 326, which requires the provision for credit losses on AFS securities to be included in revenue.[2]2022 amounts have been revised to conform to the current-period presentation.[3]This total excludes the provision for credit losses on AFS securities, which is disclosed separately above.[4]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
		Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Citigroup’s net income		$ 4,606	$ 4,306
Add: Citigroup’s other comprehensive income
Net change in unrealized gains and losses on debt securities, net of taxes	[1],[2]	836	(4,277)
Net change in debt valuation adjustment (DVA), net of taxes	[2],[3]	(325)	793
Net change in cash flow hedges, net of taxes	[2]	361	(1,541)
Benefit plans liability adjustment, net of taxes(4)	[2],[4]	(104)	171
Net change in CTA, net of taxes and hedges	[2]	841	(14)
Net change in excluded component of fair value hedges, net of taxes	[2]	(20)	48
Net change in long-duration insurance contracts, net of taxes	[2]	5	0
Citigroup’s total other comprehensive income (loss)	[2]	1,594	(4,820)
Total Citigroup comprehensive income (loss)		6,200	(514)
Add: Other comprehensive income (loss) attributable to noncontrolling interests		32	(29)
Add: Net income (loss) attributable to noncontrolling interests		45	17
Total comprehensive income		$ 6,277	$ (526)

[1]See Note 12[2]See Note 18.[3]See Note 21.[4]See Note 8.

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Assets
Cash and due from banks (including segregated cash and other deposits)	$ 26,224	$ 30,577
Deposits with banks, net of allowance	302,735	311,448
Securities borrowed and purchased under agreements to resell (including $255,963 and $239,527 as of March 31, 2023 and December 31, 2022, respectively, at fair value), net of allowance	384,198	365,401
Brokerage receivables, net of allowance	55,491	54,192
Trading account assets (including $173,677 and $133,535 pledged to creditors as of March 31, 2023 and December 31, 2022, respectively)	383,906	334,114
Investments:
Available-for-sale debt securities (including $10,376 and $10,933 pledged to creditors as of March 31, 2023 and December 31, 2022, respectively)	240,487	249,679
Held-to-maturity debt securities, net of allowance (fair value of which is $242,851 and $243,648 as of March 31, 2023 and December 31, 2022, respectively) (includes $61 and $— pledged to creditors as of March 31, 2023 and December 31, 2022, respectively)	264,342	268,863
Equity securities (including $887 and $895 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	7,749	8,040
Total investments	512,578	526,582
Loans:
Loans, net of unearned income	651,995	657,221
Allowance for credit losses on loans (ACLL)	(17,169)	(16,974)
Total loans, net	634,826	640,247
Goodwill	19,882	19,691
Intangible assets (including MSRs at fair value of $658 and $665 as of March 31, 2023 and December 31, 2022, respectively)	4,632	4,428
Premises and equipment, net of depreciation and amortization	27,119	26,253
Other assets (including $11,847 and $10,658 as of March 31, 2023 and December 31, 2022, respectively, at fair value), net of allowance	103,522	103,743
Total assets	2,455,113	2,416,676
Liabilities
Deposits (including $2,943 and $1,875 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	1,330,459	1,365,954
Securities loaned and sold under agreements to repurchase (including $66,232 and $70,886 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	257,681	202,444
Brokerage payables (including $4,883 and $4,439 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	76,708	69,218
Trading account liabilities	185,010	170,647
Short-term borrowings (including $6,873 and $6,222 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	40,187	47,096
Long-term debt (including $115,168 and $105,995 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	279,684	271,606
Other liabilities, plus allowances	76,365	87,873
Total liabilities	2,246,094	2,214,838
Stockholders’ equity
Preferred stock ($1.00 par value; authorized shares: 30 million), issued shares: as of March 31, 2023—809,800 and as of December 31, 2022—759,800, at aggregate liquidation value	20,245	18,995
Common stock ($0.01 par value; authorized shares: 6 billion), issued shares: as of March 31, 2023—3,099,691,431 and as of December 31, 2022—3,099,669,424	31	31
Additional paid-in capital	108,369	108,458
Retained earnings	198,353	194,734
Treasury stock, at cost	(73,262)	(73,967)
Accumulated other comprehensive income (loss) (AOCI)	(45,441)	(47,062)
Total Citigroup stockholders’ equity	208,295	201,189
Noncontrolling interests	724	649
Total equity	209,019	201,838
Total liabilities and equity	2,455,113	2,416,676
Consolidated VIEs
Assets
Cash and due from banks (including segregated cash and other deposits)	58	61
Trading account assets (including $173,677 and $133,535 pledged to creditors as of March 31, 2023 and December 31, 2022, respectively)	9,921	9,153
Investments:
Total investments	614	594
Loans:
Loans, net of unearned income	52,763	54,808
Allowance for credit losses on loans (ACLL)	(2,572)	(2,520)
Total loans, net	50,191	52,288
Other assets (including $11,847 and $10,658 as of March 31, 2023 and December 31, 2022, respectively, at fair value), net of allowance	113	105
Total assets	60,897	62,201
Liabilities
Short-term borrowings (including $6,873 and $6,222 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	9,673	9,807
Long-term debt (including $115,168 and $105,995 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	9,572	10,324
Other liabilities, plus allowances	854	622
Total liabilities	20,099	20,753
Consumer
Loans:
Loans, net of unearned income	363,696	368,067
Allowance for credit losses on loans (ACLL)	(14,389)	(14,119)
Consumer \| Consolidated VIEs
Loans:
Loans, net of unearned income	33,188	35,026
Corporate
Loans:
Loans, net of unearned income	288,299	289,154
Allowance for credit losses on loans (ACLL)	(2,780)	(2,855)
Corporate \| Consolidated VIEs
Loans:
Loans, net of unearned income	$ 19,575	$ 19,782

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Securities borrowed or purchased under agreements to resell, at fair value	$ 384,198	$ 365,401
Trading account assets, pledged to creditors	173,677	133,535
Available-for-sale securities, pledged to creditors	10,376	10,933
Held-to-maturity debt securities, fair value	242,851	243,648
Held-to-maturity debt securities, pledged to creditors	61	0
Equity securities, at fair value	887	895
Loans, net of unearned income, at fair value	651,995	657,221
Mortgage servicing rights, at fair value	658	665
Other assets, at fair value	103,522	103,743
Securities loaned or sold under agreements to repurchase, at fair value	257,681	202,444
Brokerage payables, at fair value	76,708	69,218
Short-term borrowings, at fair value	40,187	47,096
Long-term debt, at fair value	$ 279,684	$ 271,606
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)	809,800	759,800
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)	3,099,691,431	3,099,669,424
Treasury stock (in shares)	1,152,939,594	1,162,682,999
Recurring
Deposits, at fair value	$ 2,943	$ 1,875
Consumer
Loans, net of unearned income, at fair value	363,696	368,067
Corporate
Loans, net of unearned income, at fair value	288,299	289,154
Fair value
Securities borrowed or purchased under agreements to resell, at fair value	255,963	239,527
Other assets, at fair value	11,847	10,658
Securities loaned or sold under agreements to repurchase, at fair value	66,232	70,886
Brokerage payables, at fair value	4,883	4,439
Short-term borrowings, at fair value	6,873	6,222
Long-term debt, at fair value	115,168	105,995
Fair value \| Consumer
Loans, net of unearned income, at fair value	238	237
Fair value \| Corporate
Loans, net of unearned income, at fair value	$ 4,896	$ 5,123

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	[1]	Citigroup's accumulated other comprehensive income (loss) Cumulative Effect, Period of Adoption, Adjusted Balance	Noncontrolling interests
Balance, beginning of period at Dec. 31, 2021				$ 18,995		$ 108,034	$ 184,948	$ 0		$ 184,948	$ (71,240)		$ (38,765)	$ 0		$ (38,765)	$ 700
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				0
Employee benefit plans						46					496	[2]
Other						1	1										(11)
Net income before attribution of noncontrolling interests		$ 4,323					4,306										17
Common dividends	[3]						(1,014)
Preferred dividends		(279)					(279)
Treasury stock acquired	[4]										(3,000)
Transactions between Citigroup and the noncontrolling-interest shareholders																	(33)
Distributions paid to noncontrolling-interest shareholders																	0
Citigroup’s total other comprehensive income													(4,820)				(29)
Net change in noncontrolling interests																	(56)
Balance, end of period at Mar. 31, 2022		198,353	$ 197,709	18,995	$ 178,714	108,081	187,962				(73,744)		(43,585)				644
Balance, beginning of period at Dec. 31, 2022		201,838		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				1,250
Employee benefit plans						(84)					705	[2]
Other						(5)	0										9
Net income before attribution of noncontrolling interests		4,651					4,606										45
Common dividends	[3]						(1,000)
Preferred dividends		(277)					(277)
Treasury stock acquired	[4]										0
Transactions between Citigroup and the noncontrolling-interest shareholders																	0
Distributions paid to noncontrolling-interest shareholders																	(11)
Citigroup’s total other comprehensive income													1,594				32
Net change in noncontrolling interests																	75
Balance, end of period at Mar. 31, 2023		$ 209,019	$ 208,295	$ 20,245	$ 188,050	$ 108,400	$ 198,353				$ (73,262)		$ (45,441)				$ 724

[1]See Note 1 for additional details.[2]Includes treasury stock related to (i) certain activity on employee stock option program exercises where the employee delivers existing shares to cover the option exercise, or (ii) under Citi’s employee restricted or deferred stock programs where shares are withheld to satisfy tax requirements.[3]Common dividends declared were $0.51 per share for each of the first quarters of 2023 and 2022.[4]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
	Mar. 31, 2023	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Common dividends declared (in dollars per share)	$ 0.51	$ 0.51

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities of continuing operations
Net income before attribution of noncontrolling interests		$ 4,651	$ 4,323
Net income attributable to noncontrolling interests		45	17
Citigroup’s net income		4,606	4,306
Income (loss) from discontinued operations, net of taxes		(1)	(2)
Income from continuing operations—excluding noncontrolling interests		4,607	4,308
Adjustments to reconcile net income to net cash provided by (used in) operating activities of continuing operations
Net loss on significant disposal	[1]	(1,059)	118
Depreciation and amortization		1,111	1,015
Deferred income taxes	[2]	(28)	(189)
Provisions for credit losses and for benefits and claims	[2],[3]	1,975	755
Realized gains from sales of investments		(72)	(80)
Impairment losses on investments and other assets		86	90
Goodwill impairment		0	535
Change in trading account assets		(49,831)	(26,073)
Change in trading account liabilities		14,363	26,530
Change in brokerage receivables net of brokerage payables		6,191	(4,984)
Change in loans held-for-sale (HFS)		(1,066)	3,223
Change in other assets		(3,608)	(7,308)
Change in other liabilities		(6,132)	310
Other, net	[2],[4]	(2,978)	7,497
Total adjustments		(35,092)	(13,555)
Net cash used in operating activities of continuing operations		(30,485)	(9,247)
Cash flows from investing activities of continuing operations
Change in securities borrowed and purchased under agreements to resell		(18,797)	(18,122)
Change in loans		3,010	(9,643)
Proceeds from sales and securitizations of loans		895	676
Net payment due to transfer of net liabilities associated with divestitures	[1]	(29)	0
Available-for-sale debt securities
Purchases of investments	[2],[4]	(52,708)	(66,156)
Proceeds from sales of investments		18,619	57,084
Proceeds from maturities of investments	[2],[4]	51,034	24,210
Held-to-maturity debt securities
Purchases of investments		(631)	(28,406)
Proceeds from maturities of investments		1,977	2,775
Capital expenditures on premises and equipment and capitalized software		(1,634)	(1,229)
Proceeds from sales of premises and equipment, subsidiaries and affiliates and repossessed assets		6	15
Other, net	[2],[4],[5]	(4,815)	(24)
Net cash used in investing activities of continuing operations		(3,073)	(38,820)
Cash flows from financing activities of continuing operations
Dividends paid		(1,267)	(1,286)
Issuance of preferred stock		1,245	0
Redemption of preferred stock		0	0
Treasury stock acquired		0	(2,833)
Stock tendered for payment of withholding taxes		(315)	(330)
Change in securities loaned and sold under agreements to repurchase		55,237	13,209
Issuance of long-term debt		15,741	29,668
Payments and redemptions of long-term debt		(12,471)	(17,061)
Change in deposits		(35,495)	34,816
Change in short-term borrowings		(6,909)	2,171
Net cash provided by financing activities of continuing operations		15,766	58,354
Effect of exchange rate changes on cash and due from banks		(274)	(233)
Change in cash, due from banks and deposits with banks		(18,066)	10,054
Cash, due from banks and deposits with banks at beginning of period		342,025	262,033
Cash, due from banks and deposits with banks at end of period		323,959	272,087
Cash and due from banks (including segregated cash and other deposits)		26,224	27,768
Deposits with banks, net of allowance	[5]	297,735	244,319
Cash, due from banks and deposits with banks at end of period		323,959	272,087
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		1,593	631
Cash paid during the period for interest		14,358	2,782
Non-cash investing and financing activities
Transfer of investment securities from HTM to AFS	[1],[6],[7]	3,324	0
Decrease in net loans associated with divestitures reclassified to HFS	[1],[6],[7]	0	14,970
Decrease in goodwill associated with divestitures reclassified to HFS	[1],[6],[7]	0	715
Transfers to loans HFS (Other assets) from loans HFI	[1],[6],[7]	2,696	328
Transfers from loans HFS (Other assets) to loans HFI	[1],[6],[7]	322	0
Decrease in deposits associated with divestitures reclassified to HFS	[1]	0	18,334
Decrease in long-term debt associated with divestitures reclassified to HFS	[1]	$ 0	$ 28

[1]See Note 2 for further information on significant disposals.[2]2022 amounts have been revised to conform to the current-period presentation.[3]This total excludes the provision for credit losses on AFS securities, which is disclosed separately above.[4]Consistent with the revisions disclosed in “Statement of Cash Flows” in Note 1 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K, during the three months ended March 31, 2022, $4.1 billion of cash flows related to maturities of short-term negotiable certificates of deposit (NCDs) and $41 million of cash flows related to purchases of short-term NCDs were reclassified from purchases and maturities of AFS securities within investing activities to Other, net within operating activities. Deposits with banks as of March 31, 2023 excludes approximately $5 billion of deposits that do not meet the definition of cash equivalents. These deposits are reported within Other, net investing activities. AOCI upon transfer. See Note 1.

CONSOLIDATED STATEMENT OF CAS_2

CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) (Parenthetical) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Proceeds from maturities of investments	[1],[2]	$ 51,034	$ 24,210
Purchases of investments	[1],[2]	52,708	66,156
Deposits that do not meet the definition of cash equivalents		5,000
Other Noncash Income (Expense)	[1],[2]	$ (2,978)	7,497
Certificates of deposit \| Revision of Prior Period, Reclassification, Adjustment One
Proceeds from maturities of investments			(4,100)
Other Noncash Income (Expense)			4,100
Certificates of deposit \| Revision of Prior Period, Reclassification, Adjustment Two
Purchases of investments			(41)
Other Noncash Income (Expense)			$ 41

[1]2022 amounts have been revised to conform to the current-period presentation.[2]Consistent with the revisions disclosed in “Statement of Cash Flows” in Note 1 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K, during the three months ended March 31, 2022, $4.1 billion of cash flows related to maturities of short-term negotiable certificates of deposit (NCDs) and $41 million of cash flows related to purchases of short-term NCDs were reclassified from purchases and maturities of AFS securities within investing activities to Other, net within operating activities.

BASIS OF PRESENTATION, UPDATED

BASIS OF PRESENTATION, UPDATED ACCOUNTING POLICIES AND ACCOUNTING CHANGES	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 and for the three-month periods ended March 31, 2023 and 2022 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, 2022. 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. UPDATED SIGNIFICANT ACCOUNTING POLICIES The accounting policies below have been updated from those disclosed in Citi’s 2022 Annual Report on Form 10-K (2022 Form 10-K) as a result of accounting standards adopted during the first quarter of 2023. See Note 1 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K for a summary of all of Citigroup’s significant accounting policies. Allowances for Credit Losses (ACL) Beginning January 1, 2023, Citi adopted Accounting Standards Update (ASU) No. 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures under the methodology described below. For information about Citi’s accounting for troubled debt restructurings (TDRs) prior to January 1, 2023, see Note 1 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. ASU 2022-02 eliminates the accounting and disclosure requirements for TDRs, including the requirement to measure the ACLL for TDRs using a discounted cash flow (DCF) approach. With the elimination of TDR accounting requirements, reasonably expected TDRs are no longer considered when determining the term over which to estimate expected credit losses. The ACLL for modified loans that are collateral dependent continues to be based on the fair value of the collateral. Consumer Loans Upon adoption of the ASU on January 1, 2023, Citi discontinued the use of a DCF approach for consumer loans formerly considered TDRs. Beginning January 1, 2023, Citi measures the ACLL for all consumer loans under approaches that do not incorporate discounting, primarily utilizing models that consider the borrowers’ probability of default, loss given default and exposure at default. In addition, upon adoption of the ASU, Citi collectively evaluates smaller-balance homogenous loans formerly considered TDRs for expected credit losses, whereas previously those loans had been individually evaluated. ACCOUNTING CHANGES TDRs and Vintage Disclosures In March 2022, the FASB issued ASU No. 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures . Citi adopted the ASU on January 1, 2023. Citi adopted the guidance on the recognition and measurement of TDRs under the modified retrospective approach. See the “ACL” section under the “Updated Significant Accounting Policies” heading in this Note above for a description of the ASU’s amendments to the TDR recognition and measurement guidance. Adopting those amendments resulted in a decrease to the ACLL of $352 million and an increase in other assets related to held-for-sale businesses of $44 million, with a corresponding increase to retained earnings of $290 million and a decrease in deferred tax assets of $106 million on January 1, 2023. The ACL for corporate loans was unaffected because the measurement approach used for corporate loans is not in the scope of this ASU. The ASU also requires disclosure of modifications of loans to borrowers experiencing financial difficulty if the modification involves principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, a term extension or a combination of those types of modifications. In addition, the ASU requires the disclosure of current-period gross write-offs by year of loan origination (vintage). The amendments related to disclosures are required to be applied prospectively beginning as of the date of adoption. See Note 13 for these new disclosures for periods beginning on and after January 1, 2023. Fair Value Hedging—Portfolio Layer Method In March 2022, the FASB issued ASU No. 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method , intended to better align hedge accounting with an organization’s risk management strategies. Specifically, the guidance expands the current single-layer method to allow multiple hedge layers of a single closed portfolio of qualifying assets, which include both prepayable and non-prepayable assets. Coincident with the adoption of this ASU, on January 1, 2023, Citi transferred HTM mortgage-backed securities with an amortized cost and fair value of approximately $3.3 billion and $3.4 billion, respectively, into AFS as permitted under the guidance, and hedged them under the portfolio layer method. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer. Long-Duration Insurance Contracts In August 2018, the FASB issued ASU No. 2018-12, Financial Services—Insurance: Targeted Improvements to the Accounting for Long-Duration Contracts , which changes the existing recognition, measurement, presentation and disclosures for long-duration contracts issued by an insurance entity. Specifically, the guidance (i) improves the timeliness of recognizing changes in the liability for future policy benefits and prescribes the rate used to discount future cash flows for long-duration insurance contracts, (ii) simplifies and improves the accounting for certain market-based options or guarantees associated with deposit (or account balance) contracts, (iii) simplifies the amortization of deferred acquisition costs and (iv) introduces additional quantitative and qualitative disclosures. Citi has certain insurance subsidiaries, primarily in Mexico, that issue long-duration insurance contracts such as traditional life insurance policies and life-contingent annuity contracts that are impacted by the requirements of ASU 2018-12. The effective date of ASU 2018-12 was deferred for all insurance entities by ASU 2019-09, Financial Services—Insurance: Effective Date (issued in October 2019) and by ASU 2020-11, Financial Services—Insurance: Effective Date and Early Application (issued in November 2020). Citi adopted the targeted improvements in ASU 2018-12 on January 1, 2023, resulting in a $39 million decrease in Other liabilities and a $27 million increase in AOCI , after-tax. Voluntary Change in Goodwill Impairment Assessment Date During 2022, the Company voluntarily changed its annual goodwill impairment assessment date from July 1 to October 1. See Notes 1 and 16 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K for additional information. Multiple Macroeconomic Scenarios-Based ACL Approach During the second quarter of 2022, Citi refined its ACL methodology to utilize multiple macroeconomic scenarios to estimate its allowance for credit losses. The ACL was previously estimated using a combination of a single base-case forecast scenario as part of its quantitative component and a component of its qualitative management adjustment that reflects economic uncertainty from downside macroeconomic scenarios. As a result of this change, Citi now explicitly incorporates multiple macroeconomic scenarios—base, upside, and downside—and associated probabilities in the quantitative component when estimating its ACL, while still retaining certain of its qualitative management adjustments. This refinement represents a “change in accounting estimate” under ASC Topic 250, Accounting Changes and Error Corrections , with prospective application beginning in the period of change. This change in accounting estimate resulted in a decrease of approximately $0.3 billion in the allowance for credit losses in the second quarter of 2022, partially offsetting an increase of $0.8 billion in the allowance for credit losses due to the increased macroeconomic uncertainty and other factors in the second quarter of 2022. FUTURE ACCOUNTING CHANGES Accounting for Investments in Tax Credit Structures In March 2023, the FASB issued ASU No. 2023‐02, Investments—Equity Method and Joint Ventures (Topic 3232): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method . The ASU expands 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, Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions In June 2022, the FASB issued ASU No. 2022-3, 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.

DISCONTINUED OPERATIONS, SIGNIF

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS	3 Months Ended
	Mar. 31, 2023
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 The Company’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 Corporate/Other . The following table summarizes financial information for all Discontinued operations : Three Months Ended March 31, In millions of dollars 2023 2022 Total revenues, net of interest expense $ — $ — Income (loss) from discontinued operations $ (1) $ (2) Benefit for income taxes — — Income (loss) from discontinued operations, net of taxes $ (1) $ (2) Cash flows from Discontinued operations were not material for the periods presented. Significant Disposals As of March 31, 2023, Citi had entered into sale agreements for nine consumer banking businesses within 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, and India and Vietnam closed in the first quarter of 2023. Entry of sale agreements for the Taiwan and Indonesia consumer banking businesses has resulted in the reclassification to HFS on the Consolidated Balance Sheet of approximately $14 billion in assets within Other assets , including approximately $8 billion of loans (net of allowance of $66 million), and approximately $11 billion in liabilities within Other liabilities , including approximately $11 billion in deposits. Of the nine sale agreements, the five below were identified as significant disposals as of March 31, 2023. The Taiwan sale has yet to close and is subject to regulatory approvals and other closing conditions. March 31, 2023 In millions of dollars Assets Liabilities Consumer banking business in Sale agreement date Closing date Cash and deposits with banks Loans (1) Goodwill Other assets, advances to/from subsidiaries Other assets Total assets Deposits Long-term debt Other liabilities Total liabilities Australia (2) 8/9/2021 6/1/2022 $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — Philippines (3) 12/23/2021 8/1/2022 — — — — — — — — — — Thailand (4) 1/14/2022 11/1/2022 $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — India (5) 3/30/2022 3/1/2023 — — — — — — — — — — Taiwan (6) 1/28/2022 second half 2023 $ 102 $ 7,845 $ 196 $ 4,654 $ 198 $ 12,995 $ 10,046 $ — $ 238 $ 10,284 Income (loss) before taxes (7) Three Months Ended In millions of dollars 2023 2022 Australia (2) $ — $ 164 Philippines (3) — 40 Thailand (4) — (11) India (5) 2 72 Taiwan (6) 57 46 (1) Loans, net of allowance as of March 31, 2023 includes $24 million for Taiwan. (2) On June 1, 2022, Citi completed the sale of its Australia consumer banking business, which was part of 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 $760 million ($640 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 shown in the above table for Australia reflects Citi’s ownership through June 1, 2022. (3) On August 1, 2022, Citi completed the sale of its Philippines consumer banking business, which was part of 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 shown in the above table for the Philippines reflects Citi’s ownership through August 1, 2022. (4) On November 1, 2022, Citi completed the sale of its Thailand consumer banking business, which was part of 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 shown in the above table for Thailand reflects Citi’s ownership through November 1, 2022. (5) On March 1, 2023, Citi completed the sale of its India consumer banking business, which was part of 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 $1.1 billion ($727 million after-tax), subject to closing adjustments, recorded in Other revenue . The income before taxes shown in the above table for India reflects Citi’s ownership through March 1, 2023. (6) This sale is expected to result in an after-tax gain upon closing. (7) 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 and India, excludes the pretax gain on sale. Citi did not have any other significant disposals as of March 31, 2023. As of May 5, 2023, Citi had not entered into sale agreements for the remaining 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 2022 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 the Legacy Franchises operating segment. 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. Related charges are recorded as Compensation and benefits . The following table summarizes the reserve charges related to the Korea VERP and other initiatives reported in the Legacy Franchises operating segment and Corporate/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 $ — Additional charges (releases) $ — Utilization — Foreign exchange — Balance at September 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 2022 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 will be ending nearly all of the institutional banking services it offers in Russia by the end of the first quarter of 2023. Going forward, Citi’s only operations in Russia will be those necessary to fulfill its remaining legal and regulatory obligations. On December 12, 2022, Citi completed the sale of a portfolio of ruble-denominated personal installment loans, totaling approximately $240 million in outstanding loan balances, to Uralsib, a Russian commercial bank, resulting in a pretax net loss of approximately $12 million. The net loss on sale of the loan portfolio included a $32 million adjustment to record the loans at lower of cost or fair value recognized in Other revenue. In addition, the sale of the loans resulted in a release in the allowance for credit losses on loans of approximately $20 million recognized in the Provision for credit losses on loans . Citi’s referral agreement with a Russian bank for a portfolio of ruble-denominated credit card loans, subject to customer consents, can be terminated under certain circumstances and is being reevaluated as Citi reviews other alternatives. As a result, the credit card loans will remain held-for-investment and are not transferred to held-for-sale. During the first quarter of 2023, Citi recorded a pretax charge of approximately $7 million and $5 million (approximately $30 million and $10 million program-to-date) as Compensation and benefits composed of severance costs, reported in Legacy Franchises and Institutional Clients Group , respectively. Citi also recorded a pretax charge of approximately $6 million (approximately $13 million program-to-date) as Other operating expenses composed of vendor termination and other costs, reported in Legacy Franchises . In connection with this wind-down, Citi expects to incur approximately $210 million in total estimated charges ($60 million in ICG and $150 million in Legacy Franchises , excluding the impact from any portfolio sales), largely driven by restructuring, vendor termination fees and other related charges.

OPERATING SEGMENTS

OPERATING SEGMENTS	3 Months Ended
OPERATING SEGMENTS	Mar. 31, 2023
Segment Reporting [Abstract]
OPERATING SEGMENTS	OPERATING SEGMENTS The operating segments and reporting units reflect how the CEO, who is the chief operating decision maker, manages the Company, including allocating resources and measuring performance. Citigroup’s activities are conducted through three operating segments: Institutional Clients Group (ICG) , Personal Banking and Wealth Management (PBWM) and Legacy Franchises , with Corporate/Other including activities not assigned to a specific operating segment, as well as discontinued operations. ICG consists of Services, Markets and Banking, providing corporate, institutional and public sector clients around the world with a full range of wholesale banking products and services. PBWM consists of U.S. Personal Banking and Global Wealth Management (Global Wealth), providing traditional banking services and credit cards to retail and small business customers in the U.S., and financial services to clients from affluent to ultra-high-net-worth through banking, lending, mortgages, investment, custody and trust product offerings in 20 countries, including the U.S., Mexico and the four wealth management centers: Singapore, Hong Kong, the UAE and London. Legacy Franchises consists of Asia Consumer and Mexico Consumer/SBMM businesses that Citi intends to exit, and its remaining Legacy Holdings Assets . Corporate/Other includes activities not assigned to the operating segments, including certain unallocated costs of global functions, other corporate expenses and corporate treasury results, offsets to certain line-item reclassifications and eliminations, and unallocated taxes, as well as discontinued operations. 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 not directly attributable to a particular business segment or component are generally allocated from Corporate/Other based on respective net revenues, non-interest expenses or other relevant measures. As a result of revenues and expenses from transactions with other operating segments or components being treated as transactions with external parties for purposes of segment disclosures, the Company includes intersegment eliminations within Corporate/Other to reconcile the business segment results to Citi’s consolidated results. The accounting policies of these operating segments are the same as those disclosed in Note 1 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. The following table presents certain information regarding the Company’s continuing operations by operating segment and Corporate/Other : Three Months Ended March 31, In millions of dollars, except identifiable assets, average loans and average deposits in billions ICG PBWM Legacy Franchises Corporate/Other Total Citi 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 Net interest income $ 5,028 $ 3,784 $ 5,934 $ 5,385 $ 1,290 $ 1,508 $ 1,096 $ 194 $ 13,348 $ 10,871 Non-interest revenue 6,205 7,376 514 520 1,562 423 (182) (4) 8,099 8,315 Total revenues, net of interest expense $ 11,233 $ 11,160 $ 6,448 $ 5,905 $ 2,852 $ 1,931 $ 914 $ 190 $ 21,447 $ 19,186 Operating expense 6,973 6,723 4,254 3,889 1,752 2,293 310 260 13,289 13,165 Provisions for credit losses (72) 971 1,591 (376) 345 160 111 — 1,975 755 Income (loss) from continuing operations before taxes $ 4,332 $ 3,466 $ 603 $ 2,392 $ 755 $ (522) $ 493 $ (70) $ 6,183 $ 5,266 Provision (benefits) for income taxes 1,034 808 114 532 149 (137) 234 (262) 1,531 941 Income (loss) from continuing operations $ 3,298 $ 2,658 $ 489 $ 1,860 $ 606 $ (385) $ 259 $ 192 $ 4,652 $ 4,325 Identifiable assets (March 31, 2023 and December 31, 2022) $ 1,769 $ 1,730 $ 490 $ 494 $ 94 $ 97 $ 102 $ 96 $ 2,455 $ 2,417 Average loans 283 289 333 312 38 48 — — 654 649 Average deposits 853 826 434 447 50 55 26 6 1,363 1,334

INTEREST REVENUE AND EXPENSE

INTEREST REVENUE AND EXPENSE	3 Months Ended
INTEREST REVENUE AND EXPENSE	Mar. 31, 2023
Banking and Thrift, Interest [Abstract]
INTEREST REVENUE AND EXPENSE	INTEREST REVENUE AND EXPENSE Interest revenue and Interest expense consisted of the following: Three Months Ended March 31, In millions of dollars 2023 2022 Interest revenue Consumer loans $ 8,624 $ 6,262 Corporate loans 4,659 2,454 Loan interest, including fees $ 13,283 $ 8,716 Deposits with banks 3,031 296 Securities borrowed and purchased under agreements to resell 5,174 394 Investments, including dividends 4,144 2,050 Trading account assets (1) 2,747 1,146 Other interest-earning assets (2) 1,016 549 Total interest revenue $ 29,395 $ 13,151 Interest expense Deposits $ 7,708 $ 871 Securities loaned and sold under agreements to repurchase 3,566 282 Trading account liabilities (1) 787 147 Short-term borrowings and other interest-bearing liabilities (3) 1,649 55 Long-term debt 2,337 925 Total interest expense $ 16,047 $ 2,280 Net interest income $ 13,348 $ 10,871 Provision for credit losses on loans 1,737 260 Net interest income after provision for credit losses on loans $ 11,611 $ 10,611 (1) Interest expense on Trading account liabilities of ICG is reported as a reduction of Interest revenue . Interest revenue 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	3 Months Ended
	Mar. 31, 2023
Other Income and Expenses [Abstract]
COMMISSIONS AND FEES; ADMINISTRATION AND OTHER FIDUCIARY FEES	COMMISSIONS AND FEES; ADMINISTRATION AND OTHER FIDUCIARY FEES For additional information on Citi’s commissions and fees, and administration and other fiduciary fees, see Note 5 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. The following tables present Commissions and fees revenue: Three Months Ended March 31, 2023 In millions of dollars ICG PBWM Legacy Franchises Total Investment banking $ 726 $ — $ — $ 726 Brokerage commissions 415 178 44 637 Credit and bank card income Interchange fees 333 2,347 169 2,849 Card-related loan fees 13 43 62 118 Card rewards and partner payments (1) (174) (2,663) (91) (2,928) Deposit-related fees (2) 252 39 8 299 Transactional service fees 289 4 26 319 Corporate finance (3) 99 3 — 102 Insurance distribution revenue — 58 34 92 Insurance premiums — 1 21 22 Loan servicing 9 16 3 28 Other 5 56 41 102 Total commissions and fees (4) $ 1,967 $ 82 $ 317 $ 2,366 Three Months Ended March 31, 2022 In millions of dollars ICG PBWM Legacy Franchises Total Investment banking $ 908 $ — $ — $ 908 Brokerage commissions 460 240 67 767 Credit and bank card income Interchange fees 240 2,099 221 2,560 Card-related loan fees 9 64 81 154 Card rewards and partner payments (1) (118) (2,499) (172) (2,789) Deposit-related fees (2) 267 59 18 344 Transactional service fees 254 4 26 284 Corporate finance (3) 116 3 — 119 Insurance distribution revenue — 52 36 88 Insurance premiums — 1 25 26 Loan servicing 12 10 4 26 Other (1) 47 35 81 Total commissions and fees (4) $ 2,147 $ 80 $ 341 $ 2,568 (1) Citi’s consumer credit card programs have certain partner sharing agreements that vary by partner. These agreements are subject to contractually based performance thresholds that, if met, would require Citi to make ongoing payments to the partner. The threshold is based on the profitability of a program and is generally calculated based on predefined program revenues less predefined program expenses. In most of Citi’s partner sharing agreements, program expenses include net credit losses and, to the extent that an increase in net credit losses reduces Citi’s liability for the partners’ share for a given program year, would generally result in lower payments to partners in total for that year and vice versa. Further, in some instances, other partner payments are based on program sales and new account acquisitions. (2) Overdraft fees are accounted for under ASC 310. Citi eliminated overdraft fees, returned item fees and overdraft protection fees beginning in June 2022. Includes overdraft fees (prior to the elimination of overdraft fees in June 2022) of $0 and $32 million for the three months ended March 31, 2023 and 2022, respectively. (3) Consists primarily of fees earned from structuring and underwriting loan syndications or related financing activity. This activity is accounted for under ASC 310. (4) Commissions and fees include $(2,656) million and $(2,427) million not accounted for under ASC 606, Revenue from Contracts with Customers , for the three months ended March 31, 2023 and 2022, 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 tables present Administration and other fiduciary fees revenue: Three Months Ended March 31, 2023 In millions of dollars ICG PBWM Legacy Franchises Total Custody fees $ 418 $ 20 $ 6 $ 444 Fiduciary fees 75 153 82 310 Guarantee fees 132 8 2 142 Total administration and other fiduciary fees (1) $ 625 $ 181 $ 90 $ 896 Three Months Ended March 31, 2022 In millions of dollars ICG PBWM Legacy Franchises Total Custody fees $ 447 $ 23 $ 3 $ 473 Fiduciary fees 64 205 80 349 Guarantee fees 132 10 2 144 Total administration and other fiduciary fees (1) $ 643 $ 238 $ 85 $ 966 (1) Administration and other fiduciary fees include $142 million and $144 million for the three months ended March 31, 2023 and 2022, respectively, that are not accounted for under ASC 606, Revenue from Contracts with Customers. These generally include guarantee fees.

PRINCIPAL TRANSACTIONS

PRINCIPAL TRANSACTIONS	3 Months Ended
PRINCIPAL TRANSACTIONS	Mar. 31, 2023
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 trading activities’ profitability (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 ICG . These adjustments are discussed further in Note 21. 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 March 31, In millions of dollars 2023 2022 Interest rate risks (1) $ 1,380 $ 1,270 Foreign exchange risks (2) 1,493 1,747 Equity risks (3) 634 932 Commodity and other risks (4) 498 451 Credit products and risks (5) (66) 190 Total $ 3,939 $ 4,590 (1) Includes revenues from government securities and corporate debt, municipal securities, mortgage securities and other debt instruments. Also includes spot and forward trading of currencies and exchange-traded and over-the-counter (OTC) currency options, options on fixed income securities, interest rate swaps, currency swaps, swap options, caps and floors, financial futures, OTC options and forward contracts on fixed income securities. (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) Primarily includes revenues from crude oil, refined oil products, natural gas and other commodities trades. (5) Includes revenues from structured credit products.

INCENTIVE PLANS

INCENTIVE PLANS	3 Months Ended
INCENTIVE PLANS	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
INCENTIVE PLANS	INCENTIVE PLANSFor additional information on Citi’s incentive plans, see Note 7 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K.

RETIREMENT BENEFITS

RETIREMENT BENEFITS	3 Months Ended
RETIREMENT BENEFITS	Mar. 31, 2023
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 2022 Form 10-K. Net (Benefit) Expense The following table summarizes the components of net (benefit) expense recognized in the Consolidated Statement of Income for the Company’s pension and postretirement plans for Significant Plans and All Other Plans. Benefits earned during the period are reported in Compensation and benefits expenses and all other components of the net period benefit cost are reported in Other operating expenses in the Consolidated Statement of Income: Three Months Ended March 31, Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2023 2022 2023 2022 2023 2022 2023 2022 Service cost $ — $ — $ 28 $ 34 $ — $ — $ — $ 1 Interest cost on benefit obligation 127 86 98 73 5 3 25 23 Expected return on assets (161) (154) (81) (66) (3) (3) (19) (20) Amortization of unrecognized: Prior service cost (benefit) 1 1 (2) (2) (2) (2) (2) (3) Net actuarial loss (gain) 38 56 18 13 (3) (1) (4) 1 Curtailment (gain) (1) — — (8) — — — — — Settlement loss (1) — — 3 — — — — — Total net (benefit) expense $ 5 $ (11) $ 56 $ 52 $ (3) $ (3) $ — $ 2 (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 Plans: Three Months Ended March 31, 2023 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 $ 9,741 $ 6,375 $ 375 $ 1,013 Plans measured annually (19) (1,774) — (193) Projected benefit obligation at beginning of year—Significant Plans $ 9,722 $ 4,601 $ 375 $ 820 Service cost — 10 — — Interest cost on benefit obligation 127 80 5 22 Actuarial (gain) loss 253 20 9 (8) Benefits paid, net of participants’ contributions (220) (68) (15) (12) Foreign exchange impact and other — 199 — 68 Projected benefit obligation at period end—Significant Plans $ 9,882 $ 4,842 $ 374 $ 890 Change in plan assets Plan assets at fair value at beginning of year $ 10,145 $ 6,086 $ 253 $ 855 Plans measured annually — (1,226) — (7) Plan assets at fair value at beginning of year—Significant Plans $ 10,145 $ 4,860 $ 253 $ 848 Actual return on plan assets 349 115 7 15 Company contributions, net of reimbursements 14 11 13 — Benefits paid, net of participants’ contributions (220) (68) (15) (12) Foreign exchange impact and other — 167 — 70 Plan assets at fair value at period end—Significant Plans $ 10,288 $ 5,085 $ 258 $ 921 Qualified plans (1) $ 938 $ 243 $ (116) $ 31 Nonqualified plans (2) (532) — — — Funded status of the plans at period end—Significant Plans $ 406 $ 243 $ (116) $ 31 Net amount recognized at period end Benefit asset $ 938 $ 787 $ — $ 31 Benefit liability (532) (544) (116) — Net amount recognized on the balance sheet—Significant Plans $ 406 $ 243 $ (116) $ 31 Amounts recognized in AOCI at period end (3) Prior service (expense) benefit $ — $ (2) $ 80 $ 36 Net actuarial (loss) gain (6,467) (1,363) 112 (274) Net amount recognized in equity (pretax)—Significant Plans $ (6,467) $ (1,365) $ 192 $ (238) Accumulated benefit obligation at period end—Significant Plans $ 9,881 $ 4,688 $ 374 $ 890 (1) The U.S. qualified pension plan is fully funded under specified Employee Retirement Income Security Act of 1974, as amended (ERISA), funding rules as of January 1, 2023 and no minimum required funding is expected for 2023. (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 shows the change in AOCI related to the Company’s pension, postretirement and post employment plans: In millions of dollars Three Months Ended Twelve Months Ended Three Months Ended March 31, 2022 Beginning of period balance, net of tax (1)(2) $ (5,755) $ (5,852) $ (5,852) Actuarial assumptions changes and plan experience (269) 3,923 1,525 Net asset gain (loss) due to difference between actual and expected returns 183 (4,225) (1,462) Net amortization 43 198 64 Curtailment/settlement (gain) (3) (5) (37) — Foreign exchange impact and other (108) 172 50 Change in deferred taxes, net 52 66 (6) Change, net of tax $ (104) $ 97 $ 171 End of period balance, net of tax (1)(2) $ (5,859) $ (5,755) $ (5,681) (1) See Note 18 for further discussion of net AOCI balance. (2) Includes net-of-tax amounts for certain profit-sharing plans outside the U.S. (3) Curtailment and settlement relate to divestiture activities. Plan Assumptions Certain assumptions used in determining pension and postretirement benefit obligations and net benefit expense for the Significant Plans are as follows: During the period Three Months Ended Mar. 31, 2023 Dec. 31, 2022 Mar. 31, 2022 Discount rate U.S. plans Qualified pension 5.50% 5.65% 2.80% Nonqualified pension 5.55 5.60 2.80 Postretirement 5.60 5.65 2.75 Non-U.S. plans Pension 2.20–10.60 2.10–11.30 0.25–9.80 Weighted average 7.55 7.64 4.56 Postretirement 10.60 11.25 10.00 Expected return on assets U.S. plans Qualified pension 5.70 5.00 5.00 Postretirement 5.70/3.00 5.00/1.50 5.00/1.50 Non-U.S. plans Pension 4.50–9.90 2.00–8.00 1.50–8.00 Weighted average 6.40 5.48 3.78 Postretirement 8.70 8.00 8.00 At period ended Mar. 31, 2023 Dec. 31, 2022 Mar. 31, 2022 Discount rate U.S. plans Qualified pension 5.15% 5.50% 3.80% Nonqualified pension 5.20 5.55 3.85 Postretirement 5.25 5.60 3.85 Non-U.S. plans Pension 2.05–10.65 2.20–10.60 1.10–10.00 Weighted average 7.64 7.55 5.55 Postretirement 10.70 10.60 10.10 Expected return on assets U.S. plans Qualified pension 5.70 5.70 5.50 Postretirement 5.70/3.00 5.70/3.00 5.50/1.50 Non-U.S. plans Pension 4.10–9.90 4.50–9.90 1.90–8.00 Weighted average 6.26 6.40 4.15 Postretirement 8.70 8.70 8.00 Sensitivities of Certain Key Assumptions The following table summarizes the estimated effect on the Company’s Significant Plans quarterly expense of a one-percentage-point change in the discount rate: Three Months Ended March 31, 2023 In millions of dollars One-percentage-point increase One-percentage-point decrease Pension U.S. plans $ 6 $ (7) Non-U.S. plans (1) 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 three months of 2023. The following table summarizes the Company’s actual contributions for the three months ended March 31, 2023 and 2022, as well as expected Company contributions for the remainder of 2023 and the actual contributions made in 2022: Pension plans Postretirement plans U.S. plans (1) Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2023 2022 2023 2022 2023 2022 2023 2022 Company contributions (reimbursements) (2)(3) for the three months ended March 31 $ 14 $ 14 $ 34 $ 136 $ 13 $ 5 $ 2 $ 3 Company contributions made during the remainder of the year (3) — 41 — 358 — 9 — 6 Company contributions expected to be made during the remainder of the year 43 88 4 7 (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. (3) 2022 benefit payments have increased due to the wind-down of Citi’s consumer banking business in Korea, as it is expected that employees who elected the VERP will be withdrawing their pension plan assets. Defined Contribution Plans The following table summarizes the Company’s contributions for the defined contribution plans: Three Months Ended March 31, In millions of dollars 2023 2022 U.S. plans $ 138 $ 119 Non-U.S. plans 114 106 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 March 31, In millions of dollars 2023 2022 Non-service-related expense $ 5 $ 5 Total net expense $ 5 $ 5

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
EARNINGS PER SHARE	Mar. 31, 2023
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 March 31, In millions of dollars, except per share amounts 2023 2022 Earnings per common share Income from continuing operations before attribution of noncontrolling interests $ 4,652 $ 4,325 Less: Noncontrolling interests from continuing operations 45 17 Net income from continuing operations (for EPS purposes) $ 4,607 $ 4,308 Income (loss) from discontinued operations, net of taxes (1) (2) Citigroup’s net income $ 4,606 $ 4,306 Less: Preferred dividends 277 279 Net income available to common shareholders $ 4,329 $ 4,027 Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with rights to dividends, applicable to basic EPS 34 25 Net income allocated to common shareholders for basic EPS $ 4,295 $ 4,002 Weighted-average common shares outstanding applicable to basic EPS (in millions) 1,943.5 1,971.7 Basic earnings per share (1) Income from continuing operations $ 2.21 $ 2.03 Discontinued operations — — Net income per share—basic $ 2.21 $ 2.03 Diluted earnings per share Net income allocated to common shareholders for basic EPS $ 4,295 $ 4,002 Add back: Dividends allocated to employee restricted and deferred shares with rights to dividends that are forfeitable 11 8 Net income allocated to common shareholders for diluted EPS $ 4,306 $ 4,010 Weighted-average common shares outstanding applicable to basic EPS (in millions) 1,943.5 1,971.7 Effect of dilutive securities Options (2) — — Other employee plans 20.6 16.5 Adjusted weighted-average common shares outstanding applicable to diluted EPS (in millions) (3) 1,964.1 1,988.2 Diluted earnings per share (1) Income from continuing operations $ 2.19 $ 2.02 Discontinued operations — — Net income per share—diluted $ 2.19 $ 2.02 (1) Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income. (2) During the first quarters of 2023 and 2022, no significant options to purchase shares of common stock were outstanding.

SECURITIES BORROWED, LOANED AND

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS	3 Months Ended
	Mar. 31, 2023
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 11 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. Securities borrowed and purchased under agreements to resell , at their respective carrying values, consisted of the following: In millions of dollars March 31, December 31, 2022 Securities purchased under agreements to resell $ 305,429 $ 291,272 Deposits paid for securities borrowed 78,799 74,165 Total, net (1) $ 384,228 $ 365,437 Allowance for credit losses on securities purchased and borrowed (2) (30) (36) Total, net of allowance $ 384,198 $ 365,401 Securities loaned and sold under agreements to repurchase , at their respective carrying values, consisted of the following: In millions of dollars March 31, December 31, 2022 Securities sold under agreements to repurchase $ 242,345 $ 183,827 Deposits received for securities loaned 15,336 18,617 Total, net (1) $ 257,681 $ 202,444 (1) The above tables do not include securities-for-securities lending transactions of $4.8 billion and $4.4 billion at March 31, 2023 and December 31, 2022, 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 14 for further information. It is the Company’s policy to take possession of the underlying collateral, monitor its market value relative to the amounts due under the agreements and, when necessary, require prompt transfer of additional collateral in order to maintain contractual margin protection. For resale and repurchase agreements, when necessary, the Company posts additional collateral in order to maintain contractual margin protection. A substantial portion of the resale and repurchase agreements is recorded at fair value as the Company elected the fair value option, as described in Notes 21 and 22. 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 22. 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 March 31, 2023 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities purchased under agreements to resell $ 441,610 $ 136,181 $ 305,429 $ 228,356 $ 77,073 Deposits paid for securities borrowed 95,070 16,271 78,799 15,857 62,942 Total $ 536,680 $ 152,452 $ 384,228 $ 244,213 $ 140,015 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities sold under agreements to repurchase $ 378,526 $ 136,181 $ 242,345 $ 114,250 $ 128,095 Deposits received for securities loaned 31,607 16,271 15,336 3,209 12,127 Total $ 410,133 $ 152,452 $ 257,681 $ 117,459 $ 140,222 As of December 31, 2022 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities purchased under agreements to resell $ 403,663 $ 112,391 $ 291,272 $ 204,077 $ 87,195 Deposits paid for securities borrowed 88,817 14,652 74,165 13,844 60,321 Total $ 492,480 $ 127,043 $ 365,437 $ 217,921 $ 147,516 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities sold under agreements to repurchase $ 296,218 $ 112,391 $ 183,827 $ 71,635 $ 112,192 Deposits received for securities loaned 33,269 14,652 18,617 2,542 16,075 Total $ 329,487 $ 127,043 $ 202,444 $ 74,177 $ 128,267 (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 March 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 $ 199,698 $ 99,981 $ 32,302 $ 46,545 $ 378,526 Deposits received for securities loaned 22,487 150 657 8,313 31,607 Total $ 222,185 $ 100,131 $ 32,959 $ 54,858 $ 410,133 As of December 31, 2022 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 $ 138,710 $ 86,819 $ 25,119 $ 45,570 $ 296,218 Deposits received for securities loaned 25,388 267 2,121 5,493 33,269 Total $ 164,098 $ 87,086 $ 27,240 $ 51,063 $ 329,487 The following tables present the gross amounts of liabilities associated with repurchase agreements and securities lending agreements by class of underlying collateral: As of March 31, 2023 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 163,199 $ — $ 163,199 State and municipal securities 1,499 — 1,499 Foreign government securities 136,943 2 136,945 Corporate bonds 17,549 27 17,576 Equity securities 9,437 31,577 41,014 Mortgage-backed securities 39,080 — 39,080 Asset-backed securities 2,878 — 2,878 Other 7,941 1 7,942 Total $ 378,526 $ 31,607 $ 410,133 As of December 31, 2022 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 99,979 $ 106 $ 100,085 State and municipal securities 1,911 — 1,911 Foreign government securities 123,826 13 123,839 Corporate bonds 14,308 45 14,353 Equity securities 9,749 33,096 42,845 Mortgage-backed securities 36,225 — 36,225 Asset-backed securities 1,755 — 1,755 Other 8,465 9 8,474 Total $ 296,218 $ 33,269 $ 329,487

BROKERAGE RECEIVABLES AND BROKE

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES	3 Months Ended
BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES	Mar. 31, 2023
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 12 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. Brokerage receivables and Brokerage payables consisted of the following: In millions of dollars March 31, December 31, 2022 Receivables from customers $ 13,694 $ 15,462 Receivables from brokers, dealers and clearing organizations 41,797 38,730 Total brokerage receivables (1) $ 55,491 $ 54,192 Payables to customers $ 54,626 $ 55,747 Payables to brokers, dealers and clearing organizations 22,082 13,471 Total brokerage payables (1) $ 76,708 $ 69,218

INVESTMENTS

INVESTMENTS	3 Months Ended
INVESTMENTS	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS For additional information regarding Citi’s investment portfolios, including evaluating investments for impairment, see Note 13 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. The following table presents Citi’s investments by category: In millions of dollars March 31, December 31, 2022 Debt securities available-for-sale (AFS) $ 240,487 $ 249,679 Debt securities held-to-maturity (HTM) (1) 264,342 268,863 Marketable equity securities carried at fair value (2) 443 429 Non-marketable equity securities carried at fair value (2)(5) 444 466 Non-marketable equity securities measured using the measurement alternative (3) 1,619 1,676 Non-marketable equity securities carried at cost (4) 5,243 5,469 Total investments (6) $ 512,578 $ 526,582 (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 $29 million and $27 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 March 31, 2023 and December 31, 2022, respectively. (6) Not included in the balances above is approximately $2 billion of accrued interest receivable at March 31, 2023 and December 31, 2022, 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 March 31, 2023 and 2022. The following table presents interest and dividend income on investments: Three Months Ended March 31, In millions of dollars 2023 2022 Taxable interest $ 4,000 $ 2,013 Interest exempt from U.S. federal income tax 85 5 Dividend income 59 32 Total interest and dividend income on investments $ 4,144 $ 2,050 The following table presents realized gains and losses on the sales of investments, which exclude impairment losses: Three Months Ended March 31, In millions of dollars 2023 2022 Gross realized investment gains $ 88 $ 153 Gross realized investment losses (16) (73) Net realized gains (losses) on sales of investments $ 72 $ 80 Debt Securities Available-for-Sale The amortized cost and fair value of AFS debt securities were as follows: March 31, 2023 December 31, 2022 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) $ 15,193 $ 98 $ 675 $ — $ 14,616 $ 12,009 $ 8 $ 755 $ — $ 11,262 Residential 343 — 3 — 340 488 — 3 — 485 Commercial 2 — — — 2 2 — — — 2 Total mortgage-backed securities $ 15,538 $ 98 $ 678 $ — $ 14,958 $ 12,499 $ 8 $ 758 $ — $ 11,749 U.S. Treasury and federal agency securities U.S. Treasury $ 88,721 $ 39 $ 2,083 $ — $ 86,677 $ 94,732 $ 50 $ 2,492 $ — $ 92,290 Agency obligations — — — — — — — — — — Total U.S. Treasury and federal agency securities $ 88,721 $ 39 $ 2,083 $ — $ 86,677 $ 94,732 $ 50 $ 2,492 $ — $ 92,290 State and municipal $ 2,394 $ 24 $ 125 $ — $ 2,293 $ 2,363 $ 19 $ 159 $ — $ 2,223 Foreign government 126,996 617 2,529 — 125,084 135,648 569 2,940 — 133,277 Corporate 5,470 15 230 4 5,251 5,146 19 246 3 4,916 Asset-backed securities (1) 1,059 8 2 — 1,065 1,022 12 4 — 1,030 Other debt securities 5,162 1 4 — 5,159 4,198 1 5 — 4,194 Total debt securities AFS $ 245,340 $ 802 $ 5,651 $ 4 $ 240,487 $ 255,608 $ 678 $ 6,604 $ 3 $ 249,679 (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 19 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. The following table shows 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 March 31, 2023 Debt securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 2,315 $ 74 $ 8,799 $ 601 $ 11,114 $ 675 Residential 325 3 — — 325 3 Commercial — — 2 — 2 — Total mortgage-backed securities $ 2,640 $ 77 $ 8,801 $ 601 $ 11,441 $ 678 U.S. Treasury and federal agency securities U.S. Treasury $ 24,255 $ 657 $ 47,036 $ 1,426 $ 71,291 $ 2,083 Agency obligations — — — — — — Total U.S. Treasury and federal agency securities $ 24,255 $ 657 $ 47,036 $ 1,426 $ 71,291 $ 2,083 State and municipal $ 266 $ 8 $ 1,064 $ 117 $ 1,330 $ 125 Foreign government 63,717 1,778 19,972 751 83,689 2,529 Corporate 3,205 187 1,202 43 4,407 230 Asset-backed securities 695 2 3 — 698 2 Other debt securities 1,861 4 — — 1,861 4 Total debt securities AFS $ 96,639 $ 2,713 $ 78,078 $ 2,938 $ 174,717 $ 5,651 December 31, 2022 Debt securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 7,908 $ 412 $ 3,290 $ 343 $ 11,198 $ 755 Residential 158 3 1 — 159 3 Commercial 1 — 1 — 2 — Total mortgage-backed securities $ 8,067 $ 415 $ 3,292 $ 343 $ 11,359 $ 758 U.S. Treasury and federal agency securities U.S. Treasury $ 40,701 $ 1,001 $ 34,692 $ 1,491 $ 75,393 $ 2,492 Agency obligations — — — — — — Total U.S. Treasury and federal agency securities $ 40,701 $ 1,001 $ 34,692 $ 1,491 $ 75,393 $ 2,492 State and municipal $ 896 $ 31 $ 707 $ 128 $ 1,603 $ 159 Foreign government 82,900 2,332 14,220 608 97,120 2,940 Corporate 3,082 209 784 37 3,866 246 Asset-backed securities 708 4 — — 708 4 Other debt securities 2,213 5 — — 2,213 5 Total debt securities AFS $ 138,567 $ 3,997 $ 53,695 $ 2,607 $ 192,262 $ 6,604 The following table presents the amortized cost and fair value of AFS debt securities by contractual maturity dates: March 31, 2023 December 31, 2022 In millions of dollars Amortized Fair Amortized Fair Mortgage-backed securities (1) Due within 1 year $ 6 $ 6 $ 42 $ 44 After 1 but within 5 years 406 396 523 513 After 5 but within 10 years 478 456 468 440 After 10 years 14,648 14,100 11,466 10,752 Total $ 15,538 $ 14,958 $ 12,499 $ 11,749 U.S. Treasury and federal agency securities Due within 1 year $ 23,045 $ 22,947 $ 25,935 $ 25,829 After 1 but within 5 years 65,283 63,378 68,455 66,166 After 5 but within 10 years 393 352 342 295 After 10 years — — — — Total $ 88,721 $ 86,677 $ 94,732 $ 92,290 State and municipal Due within 1 year $ 17 $ 18 $ 19 $ 18 After 1 but within 5 years 96 94 94 92 After 5 but within 10 years 316 313 305 302 After 10 years 1,965 1,868 1,945 1,811 Total $ 2,394 $ 2,293 $ 2,363 $ 2,223 Foreign government Due within 1 year $ 58,340 $ 58,073 $ 64,795 $ 64,479 After 1 but within 5 years 65,203 63,774 67,935 66,150 After 5 but within 10 years 2,990 2,804 2,491 2,250 After 10 years 463 433 427 398 Total $ 126,996 $ 125,084 $ 135,648 $ 133,277 All other (2) Due within 1 year $ 5,192 $ 5,178 $ 4,452 $ 4,441 After 1 but within 5 years 5,713 5,545 5,162 4,988 After 5 but within 10 years 719 717 695 693 After 10 years 67 35 57 18 Total $ 11,691 $ 11,475 $ 10,366 $ 10,140 Total debt securities AFS $ 245,340 $ 240,487 $ 255,608 $ 249,679 (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 19 for more information about mortgage- and asset-backed securitizations in which the Company has other involvement. (2) 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 March 31, 2023 Debt securities HTM Mortgage-backed securities (2) U.S. government-sponsored agency guaranteed (3) $ 85,580 $ 13 $ 8,611 $ 76,982 Non-U.S. residential 409 — — 409 Commercial 1,119 — 158 961 Total mortgage-backed securities $ 87,108 $ 13 $ 8,769 $ 78,352 U.S. Treasury securities $ 134,952 $ — $ 11,505 $ 123,447 State and municipal 9,212 63 556 8,719 Foreign government 2,244 — 103 2,141 Asset-backed securities (2) 30,826 — 634 30,192 Total debt securities HTM, net $ 264,342 $ 76 $ 21,567 $ 242,851 December 31, 2022 Debt securities HTM Mortgage-backed securities (2) U.S. government-sponsored agency guaranteed $ 90,063 $ 58 $ 10,033 $ 80,088 Non-U.S. residential 445 — — 445 Commercial 1,114 5 1 1,118 Total mortgage-backed securities $ 91,622 $ 63 $ 10,034 $ 81,651 U.S. Treasury securities $ 134,961 $ — $ 13,722 $ 121,239 State and municipal 9,237 34 764 8,507 Foreign government 2,075 — 93 1,982 Asset-backed securities (2) 30,968 4 703 30,269 Total debt securities HTM, net $ 268,863 $ 101 $ 25,316 $ 243,648 (1) Amortized cost is reported net of ACL of $104 million and $120 million at March 31, 2023 and December 31, 2022, 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 19 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 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. The following table presents the carrying value and fair value of HTM debt securities by contractual maturity dates: March 31, 2023 December 31, 2022 In millions of dollars Amortized cost (1) Fair value Amortized cost (1) Fair value Mortgage-backed securities Due within 1 year $ 27 $ 27 $ 27 $ 27 After 1 but within 5 years 634 611 520 505 After 5 but within 10 years 1,347 1,246 1,496 1,374 After 10 years 85,100 76,468 89,579 79,745 Total $ 87,108 $ 78,352 $ 91,622 $ 81,651 U.S. Treasury securities Due within 1 year $ 3,149 $ 3,051 $ 3,148 $ 3,017 After 1 but within 5 years 111,568 102,525 86,617 79,104 After 5 but within 10 years 20,235 17,871 45,196 39,118 After 10 years — — — — Total $ 134,952 $ 123,447 $ 134,961 $ 121,239 State and municipal Due within 1 year $ 27 $ 27 $ 22 $ 21 After 1 but within 5 years 112 111 102 100 After 5 but within 10 years 1,085 1,063 1,002 967 After 10 years 7,988 7,518 8,111 7,419 Total $ 9,212 $ 8,719 $ 9,237 $ 8,507 Foreign government Due within 1 year $ 155 $ 151 $ 143 $ 139 After 1 but within 5 years 2,089 1,990 1,932 1,843 After 5 but within 10 years — — — — After 10 years — — — — Total $ 2,244 $ 2,141 $ 2,075 $ 1,982 All other (2) Due within 1 year $ — $ — $ — $ — After 1 but within 5 years — — — — After 5 but within 10 years 11,919 11,783 11,751 11,583 After 10 years 18,907 18,409 19,217 18,686 Total $ 30,826 $ 30,192 $ 30,968 $ 30,269 Total debt securities HTM $ 264,342 $ 242,851 $ 268,863 $ 243,648 (1) Amortized cost is reported net of ACL of $104 million and $120 million at March 31, 2023 and December 31, 2022, respectively. (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 March 31, 2023 or December 31, 2022. There were no purchased credit-deteriorated HTM debt securities held by the Company as of March 31, 2023 or December 31, 2022. 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 13 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. Recognition and Measurement of Impairment The following table presents total impairment on AFS investments recognized in earnings: Three Months Ended March 31, In millions of dollars 2023 2022 Impairment losses related to debt securities that the Company does not intend to sell nor will likely be required to sell: Total impairment losses recognized during the period $ — $ — Less: portion of impairment loss recognized in AOCI (before taxes) — — Net impairment losses recognized in earnings for debt securities that the Company does not intend to sell nor will likely be required to sell $ — $ — 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 51 90 Total impairment losses recognized in earnings $ 51 $ 90 The following presents the credit-related impairments recognized in earnings for AFS securities held that the Company does not intend to sell nor will likely be required to sell at March 31, 2023 and 2022: Allowance for Credit Losses on AFS Debt Securities Three Months Ended March 31, 2023 In millions of dollars Corporate Total AFS Allowance for credit losses at beginning of period $ 3 $ 3 Gross write-offs — — Gross recoveries — — Net credit losses (NCLs) $ — $ — NCLs $ — $ — Credit losses on securities without previous credit losses 1 1 Net reserve builds (releases) on securities with previous credit losses — — Total provision for credit losses $ 1 $ 1 Initial allowance on newly purchased credit-deteriorated securities during the period — — Allowance for credit losses at end of period $ 4 $ 4 Three Months Ended March 31, 2022 In millions of dollars Corporate Total AFS Allowance for credit losses at beginning of period $ 8 $ 8 Gross write-offs — — Gross recoveries — — Net credit losses (NCLs) $ — $ — NCLs $ — $ — Credit losses on securities without previous credit losses — — Net reserve builds (releases) on securities with previous credit losses — — Total provision for credit losses $ — $ — Initial allowance on newly purchased credit-deteriorated securities during the period — — Allowance for credit losses at end of period $ 8 $ 8 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 13 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. When the qualitative assessment indicates that impairment exists, the investment is written down to fair value, with the full difference between the fair value of the investment and its carrying amount recognized in earnings. Below is the carrying value of non-marketable equity securities measured using the measurement alternative at March 31, 2023 and December 31, 2022 : In millions of dollars March 31, 2023 December 31, 2022 Measurement alternative: Carrying value $ 1,619 $ 1,676 Below are amounts recognized in earnings and life-to-date amounts for non-marketable equity securities measured using the measurement alternative: Three Months Ended March 31, In millions of dollars 2023 2022 Measurement alternative (1) : Impairment losses $ 35 $ — Downward changes for observable prices 20 — Upward changes for observable prices 30 85 (1) See Note 21 for additional information on these nonrecurring fair value measurements. Life-to-date amounts on securities still held In millions of dollars March 31, 2023 Measurement alternative: Impairment losses $ 254 Downward changes for observable prices 26 Upward changes for observable prices 897 A similar impairment analysis is performed for non-marketable equity securities carried at cost. For the three months ended March 31, 2023 and 2022, there was no impairment loss recognized in earnings for non-marketable equity securities carried at cost.

LOANS

LOANS	3 Months Ended
LOANS	Mar. 31, 2023
Loans and Leases Receivable Disclosure [Abstract]
LOANS	LOANSCitigroup loans are reported in two categories: corporate and consumer. These categories are classified primarily according to the operating segment 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 Note 1 and Notes 1 and 14 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. Corporate Loans Corporate loans represent loans and leases managed by ICG and the Mexico SBMM component of Legacy Franchises. The following table presents information by corporate loan type: In millions of dollars March 31, December 31, In North America offices (1) Commercial and industrial $ 59,790 $ 56,176 Financial institutions 38,524 43,399 Mortgage and real estate (2) 18,562 17,829 Installment and other 23,578 23,767 Lease financing 299 308 Total $ 140,753 $ 141,479 In offices outside North America (1) Commercial and industrial $ 92,803 $ 93,967 Financial institutions 22,272 21,931 Mortgage and real estate (2) 4,975 4,179 Installment and other 24,800 23,347 Lease financing 49 46 Governments and official institutions 2,647 4,205 Total $ 147,546 $ 147,675 Corporate loans, net of unearned income (3)(4)(5) $ 288,299 $ 289,154 (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 ($801) million and ($797) million at March 31, 2023 and December 31, 2022, respectively. Unearned income on corporate loans primarily represents interest received in advance, but not yet earned, on loans originated on a discounted basis. (4) Not included in the balances above is approximately $2 billion of accrued interest receivable at March 31, 2023 and December 31, 2022, 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 months ended March 31, 2023 and 2022. Corporate Loan Delinquencies and Non-Accrual Details at March 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 $ 564 $ 436 $ 1,000 $ 909 $ 148,421 $ 150,330 Financial institutions 37 89 126 158 60,150 60,434 Mortgage and real estate 188 67 255 89 23,134 23,478 Lease financing — — — — 348 348 Other 69 47 116 57 48,640 48,813 Loans at fair value 4,896 Total $ 858 $ 639 $ 1,497 $ 1,213 $ 280,693 $ 288,299 Corporate Loan Delinquencies and Non-Accrual Details at December 31, 2022 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 $ 763 $ 594 $ 1,357 $ 860 $ 145,586 $ 147,803 Financial institutions 233 102 335 152 64,420 64,907 Mortgage and real estate 30 12 42 33 21,874 21,949 Lease financing — 1 1 10 343 354 Other 145 18 163 67 48,788 49,018 Loans at fair value 5,123 Total $ 1,171 $ 727 $ 1,898 $ 1,122 $ 281,011 $ 289,154 (1) Corporate loans that are 90 days past due are generally classified as non-accrual. Corporate loans are considered past due when principal or interest is contractually due but unpaid. (2) Non-accrual loans generally include those loans that are 90 days or more past due or those loans for which Citi believes, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest 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. Corporate Loans Credit Quality Indicators Recorded investment in loans (1) Term loans by year of origination Revolving line of credit arrangements (2) March 31, 2023 In millions of dollars 2023 2022 2021 2020 2019 Prior Investment grade (3) Commercial and industrial (4) $ 30,374 $ 12,281 $ 5,870 $ 2,895 $ 3,241 $ 8,888 $ 39,492 $ 103,041 Financial institutions (4) 5,658 6,899 3,872 602 717 1,766 32,909 52,423 Mortgage and real estate 906 5,081 3,347 3,669 2,112 2,835 120 18,070 Other (5) 1,742 6,445 1,918 1,223 868 4,824 27,485 44,505 Total investment grade $ 38,680 $ 30,706 $ 15,007 $ 8,389 $ 6,938 $ 18,313 $ 100,006 $ 218,039 Non-investment grade (3) Accrual Commercial and industrial (4) $ 10,901 $ 8,199 $ 2,848 $ 1,868 $ 1,111 $ 4,190 $ 17,017 $ 46,134 Financial institutions (4) 2,347 2,396 717 178 362 233 1,870 8,103 Mortgage and real estate 597 551 860 592 722 1,577 418 5,317 Other (5) 505 1,049 502 509 435 222 1,375 4,597 Non-accrual Commercial and industrial (4) — 7 32 46 111 164 549 909 Financial institutions — 41 35 — — — 82 158 Mortgage and real estate — — 28 — — 40 21 89 Other (5) 6 10 — 7 — 3 31 57 Total non-investment grade $ 14,356 $ 12,253 $ 5,022 $ 3,200 $ 2,741 $ 6,429 $ 21,363 $ 65,364 Loans at fair value (6) $ 4,896 Corporate loans, net of unearned income $ 53,036 $ 42,959 $ 20,029 $ 11,589 $ 9,679 $ 24,742 $ 121,369 $ 288,299 Recorded investment in loans (1) Term loans by year of origination (7) Revolving line of credit arrangements (2) December 31, 2022 In millions of dollars 2022 2021 2020 2019 2018 Prior Investment grade (3) Commercial and industrial (4) $ 40,639 $ 6,124 $ 3,620 $ 3,458 $ 2,617 $ 7,048 $ 38,358 $ 101,864 Financial institutions (4) 11,850 3,877 835 922 333 1,327 37,462 56,606 Mortgage and real estate 4,436 3,236 4,010 2,619 1,127 1,706 152 17,286 Other (5) 7,649 2,687 1,439 643 2,119 3,832 26,805 45,174 Total investment grade $ 64,574 $ 15,924 $ 9,904 $ 7,642 $ 6,196 $ 13,913 $ 102,777 $ 220,930 Non-investment grade (3) Accrual Commercial and industrial (4) $ 17,278 $ 3,139 $ 1,973 $ 1,331 $ 965 $ 3,546 $ 16,848 $ 45,080 Financial institutions (4) 4,708 630 197 254 47 240 2,073 8,149 Mortgage and real estate 582 835 429 729 783 801 472 4,631 Other (5) 1,244 559 391 413 1 219 1,292 4,119 Non-accrual Commercial and industrial (4) 1 12 99 115 49 105 479 860 Financial institutions 41 34 — — — — 77 152 Mortgage and real estate 10 4 — — — 19 — 33 Other (5) 6 — 26 8 10 11 16 77 Total non-investment grade $ 23,870 $ 5,213 $ 3,115 $ 2,850 $ 1,855 $ 4,941 $ 21,257 $ 63,101 Loans at fair value (6) $ 5,123 Corporate loans, net of unearned income $ 88,444 $ 21,137 $ 13,019 $ 10,492 $ 8,051 $ 18,854 $ 124,034 $ 289,154 (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 quarter. (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) In the first quarter of 2023, Citi identified that at December 31, 2022 certain loans originated prior to 2022 were disclosed as originating in 2022. The table above has been revised to reflect the correct origination year. Citi evaluated the effect of the revision, both qualitatively and quantitatively, and concluded that the impact of the revision was not material. The impact of the revision increased (decreased) the year of origination amounts as follows: $(24.9) billion, $2.0 billion, $3.2 billion, $4.6 billion, $4.1 billion and $11.0 billion for 2022, 2021, 2020, 2019, 2018 and prior, respectively. Gross Credit Losses The table below details gross credit losses recognized in the three months ended March 31, 2023, by year of loan origination: For the period ended March 31, 2023 In millions of dollars 2023 2022 2021 2020 2019 Prior Revolving line of credit arrangement Total Commercial and industrial $ 1 $ — $ — $ — $ — $ — $ 35 $ 36 Financial institutions — — — — — — — — Mortgage and real estate — — — — — — — — Other (1) — — — — — — 3 3 Total $ 1 $ — $ — $ — $ — $ — $ 38 $ 39 (1) Other includes installment and other, lease financing and loans to government and official institutions. Non-Accrual Corporate Loans March 31, 2023 December 31, 2022 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 $ 592 $ 253 $ 583 $ 268 Financial institutions 154 70 149 51 Mortgage and real estate 46 5 33 4 Other 4 1 — — Total non-accrual corporate loans with specific allowances $ 796 $ 329 $ 765 $ 323 Non-accrual corporate loans without specific allowances Commercial and industrial $ 317 N/A $ 277 N/A Financial institutions 4 N/A 3 N/A Mortgage and real estate 43 N/A — N/A Lease financing — N/A 10 N/A Other 53 N/A 67 N/A Total non-accrual corporate loans without specific allowances $ 417 N/A $ 357 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 months ended March 31, 2023, December 31, 2022 and March 31, 2022 was $11 million, $15 million and $11 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 table details corporate loan modifications granted during the three months ended March 31, 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 Months Ended March 31, 2023 In millions of dollars, except for weighted average term extension Total modifications balance at March 31, 2023 (1)(2)(3) Term Combination: Term extension and payment delay (5) Weighted average term extension Commercial and industrial $ 70 $ 40 $ 30 15 Financial institutions — — — — Mortgage and real estate 6 6 — 4 Other (4) — — — — Total $ 76 $ 46 $ 30 (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 March 31, 2023. (2) Commitments to lend to borrowers experiencing financial difficulty that were granted modifications totaled $368 million as of March 31, 2023. (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) Other includes installment and other, lease financing and loans to government and official institutions. (5) Payment delays either for principal or interest payments were immaterial. For the Three Months Ended March 31, 2022 In millions of dollars Carrying value of TDRs modified during the period TDRs involving changes in the amount and/or timing of principal payments (1) TDRs involving changes in the amount and/or timing of interest payments (2) TDRs Commercial and industrial $ 12 $ — $ — $ 12 Mortgage and real estate — — — — Other (3) — — — — Total $ 12 $ — $ — $ 12 (1) TDRs involving changes in the amount or timing of principal payments may involve principal forgiveness or deferral of periodic and/or final principal payments. Because forgiveness of principal is rare for corporate loans, modifications typically have little to no impact on the loans’ projected cash flows and thus little to no impact on the allowance established for the loans. Charge-offs for amounts deemed uncollectible may be recorded at the time of the restructuring or may have already been recorded in prior periods such that no charge-off is required at the time of the modification. (2) TDRs involving changes in the amount or timing of interest payments may involve a below-market interest rate. (3) Other includes installment and other, lease financing and loans to government and official institutions. Performance of Modified Corporate Loans The following table presents the delinquencies of modified corporate loans to borrowers experiencing financial difficulty, including loans that were modified during the three months ended March 31, 2023: As of March 31, 2023 (1) In millions of dollars Total Current 30–89 days past due 90+ days Commercial and industrial $ 70 $ 70 $ — $ — Financial institutions — — — — Mortgage and real estate 6 6 — — Other (2) — — — — Total $ 76 $ 76 $ — $ — (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 March 31, 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. In millions of dollars TDR balances at TDR loans that re-defaulted in 2022 within one year of modification Commercial and industrial $ 205 $ — Mortgage and real estate 20 — Other (1) 23 — Total (2) $ 248 $ — (1) Other includes installment and other, lease financing and loans to government and official institutions. (2) The above table reflects activity for loans outstanding that were considered TDRs as of the end of the reporting period. Consumer Loans Consumer loans represent loans and leases managed primarily by PBWM and 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 in North America offices primarily represent secured mortgage lending to customers of Retail banking and Global Wealth (primarily Private bank and Citigold). • Credit cards in North America offices primarily represent unsecured credit card lending to customers of Branded cards and Retail services. • Personal, small business and other loans in North America are primarily composed of classifiably managed loans to customers of Global Wealth (mostly within the Private bank) who are typically high credit quality borrowers that 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. • Residential mortgage loans in offices outside North America primarily represent secured mortgage lending to customers of Global Wealth (primarily Private bank and Citigold) as well as customers of Legacy Franchises . • Credit cards in offices outside North America primarily represent unsecured credit card lending to customers of Legacy Franchises , primarily in Asia and Mexico. • Personal, small business and other loans in offices outside North America are primarily composed of secured and unsecured loans to customers of PBWM and Legacy Franchises . A significant portion of PBWM loans is classifiably managed and represents loans to high credit quality Private bank customers 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 March 31, 2023 In millions of dollars Total current (1)(2) 30–89 days past due (3)(4) ≥ 90 days past due (3)(4) Past due government guaranteed (5) 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 (6) Residential first mortgages (7) $ 97,881 $ 336 $ 332 $ 241 $ 98,790 $ 83 $ 448 $ 531 $ 147 Home equity loans (8)(9) 4,089 34 121 — 4,244 46 152 198 — Credit cards 142,390 1,545 1,608 — 145,543 — — — 1,608 Personal, small business and other (10) 37,681 95 29 7 37,812 3 22 25 25 Total $ 282,041 $ 2,010 $ 2,090 $ 248 $ 286,389 $ 132 $ 622 $ 754 $ 1,780 In offices outside North America (6) Residential mortgages (7)(9) $ 26,740 $ 62 $ 111 $ — $ 26,913 $ — $ 359 $ 359 $ 14 Credit cards 12,704 163 166 — 13,033 — 136 136 63 Personal, small business and other (10) 37,263 90 8 — 37,361 — 146 146 — Total $ 76,707 $ 315 $ 285 $ — $ 77,307 $ — $ 641 $ 641 $ 77 Total Citigroup (11)(12) $ 358,748 $ 2,325 $ 2,375 $ 248 $ 363,696 $ 132 $ 1,263 $ 1,395 $ 1,857 (1) Loans less than 30 days past due are presented as current. (2) Includes $238 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored agencies. Excludes delinquencies on $31.5 billion and $17.8 billion of classifiably managed Private bank loans in North America and outside North America, respectively. (4) 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. Most modified loans in North America would not be reported as 30–89 or 90+ days past due for the duration of the programs (which have various durations, and certain of which may be renewed). (5) Consists of loans that are guaranteed by U.S. government-sponsored agencies that are 30–89 days past due of $0.1 billion and 90 days or more past due of $0.1 billion. (6) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (7) Includes approximately $0.1 billion and $0.0 billion of residential first mortgage loans in process of foreclosure in North America and outside North America, respectively, and $20.3 billion of residential mortgages outside North America related to the Global Wealth business. (8) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (9) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (10) Includes loans related to the Global Wealth business: $33.9 billion in North America, approximately $31.5 billion of which are classifiably managed, and as of March 31, 2023 approximately 95% were rated investment grade; and $26.3 billion outside North America, approximately $17.8 billion of which are classifiably managed, and as of March 31, 2023 approximately 89% were rated investment grade. The classifiably managed portion of these loans is shown as “current” because the delinquency status is not applicable, since these loans are primarily evaluated for credit risk based on their internal risk classification. (11) Consumer loans are net of unearned income of $748 million. Unearned income on consumer loans primarily represents unamortized origination fees and costs, premiums and discounts. (12) Not included in the balances above is approximately $1 billion of accrued interest receivable at March 31, 2023, which is included in Other assets on the Consolidated Balance Sheet, except for credit card loans (which include accrued interest and fees). When a loan becomes non-accrual or, if not subject to a non-accrual policy, is charged off per the Company’s charge-off policy, any accrued interest receivable is also reversed against the interest income. During the three months ended March 31, 2023, the Company reversed accrued interest of approximately $0.2 billion, primarily related to credit card loans. Consumer Loans, Delinquencies and Non-Accrual Status at December 31, 2022 In millions of dollars Total current (1)(2) 30–89 days past due (3)(4) ≥ 90 days past due (3)(4) Past due government guaranteed (5) 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 (6) Residential first mortgages (7) $ 95,023 $ 421 $ 316 $ 279 $ 96,039 $ 86 $ 434 $ 520 $ 163 Home equity loans (8)(9) 4,407 38 135 — 4,580 51 151 202 — Credit cards 147,717 1,511 1,415 — 150,643 — — — 1,415 Personal, small business and other (10) 37,635 88 22 7 37,752 3 23 26 11 Total $ 284,782 $ 2,058 $ 1,888 $ 286 $ 289,014 $ 140 $ 608 $ 748 $ 1,589 In offices outside North America (6) Residential mortgages (7) $ 27,946 $ 62 $ 106 $ — $ 28,114 $ — $ 305 $ 305 $ 13 Credit cards 12,659 147 149 — 12,955 — 127 127 56 Personal, small business and other (10) 37,869 105 10 — 37,984 — 137 137 — Total $ 78,474 $ 314 $ 265 $ — $ 79,053 $ — $ 569 $ 569 $ 69 Total Citigroup (11)(12) $ 363,256 $ 2,372 $ 2,153 $ 286 $ 368,067 $ 140 $ 1,177 $ 1,317 $ 1,658 (1) Loans less than 30 days past due are presented as current. (2) Includes $237 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored agencies. Excludes $31.5 billion and $17.8 billion of classifiably managed Private bank loans in North America and outside North America, respectively. (4) 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. Most modified loans in North America would not be reported as 30–89 or 90+ days past due for the duration of the programs (which have various durations, and certain of which may be renewed). (5) Consists of loans that are guaranteed by U.S. government-sponsored agencies that are 30–89 days past due of $0.1 billion and 90 days or more past due of $0.2 billion. (6) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (7) Includes approximately $0.1 billion of residential first mortgage loans in process of foreclosure, and $19.8 billion of residential mortgages outside North America related to the Global Wealth business at December 31, 2022. (8) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (9) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (10) Includes loans related to the Global Wealth business: $34.0 billion in North America, approximately $31.5 billion of which are classifiably managed, and as of December 31, 2022 approximately 98% were rated investment grade; and $26.6 billion outside North America, approximately $17.8 billion of which are classifiably managed, and as of December 31, 2022 approximately 94% were rated investment grade. The classifiably managed portion of these loans is shown as “current” because the delinquency status is not applicable, since these loans are primarily evaluated for credit risk based on their internal risk classification. (11) Consumer loans are net of unearned income of $712 million. Unearned income on consumer loans primarily represents unamortized origination fees and costs, premiums and discounts. (12) Not included in the balances above is approximately $1 billion of accrued interest receivable at December 31, 2022, which is included in Other assets on the Consolidated Balance Sheet, except for credit card loans (which include accrued interest and fees). When a loan becomes non-accrual or, if not subject to a non-accrual policy, is charged off per the Company’s charge-off policy, any accrued interest receivable is also reversed against the interest income. During the year ended December 31, 2022, the Company reversed accrued interest of approximately $0.6 billion, primarily related to credit card loans. Interest Income Recognized for Non-Accrual Consumer Loans In millions of dollars Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 In North America offices (1) Residential first mortgages $ 3 $ 3 Home equity loans 2 1 Credit cards — — Personal, small business and other — — Total $ 5 $ 4 In offices outside North America (1) Residential mortgages $ 1 $ — Credit cards — — Personal, small business and other — — Total $ 1 $ — Total Citigroup $ 6 $ 4 (1) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. The Company sold and/or reclassified to held-for-sale $1.8 billion and $7 million of consumer loans during the three months ended March 31, 2023 and 2022, respectively. The increase was due to the reclassification of a portfolio to HFS in the first quarter of 2023. Loans held by a business for sale are not included in the above. The Company did not have significant purchases of consumer loans classified as held-for-investment for the three months ended March 31, 2023 or 2022. 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. For Citi’s $78.8 billion and $80.5 billion in the consumer loan portfolio outside of the U.S. as of March 31, 2023 and December 31, 2022, 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 (for additional information on loans outside of the U.S., 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)(2) March 31, 2023 In millions of dollars Less than 680 Greater Classifiably managed (3) FICO not available (4) Total Residential first mortgages 2023 $ 56 $ 1,112 $ 2,258 2022 823 6,981 13,463 2021 669 5,690 12,698 2020 400 4,410 10,981 2019 353 2,382 5,388 Prior 2,341 7,061 14,100 Total residential first mortgages $ 4,642 $ 27,636 $ 58,888 $ — $ 7,624 $ 98,790 Home equity loans (pre-reset) $ 529 $ 1,407 $ 1,739 Home equity loans (post-reset) 63 70 41 Home equity term loans 103 141 111 2023 — — — 2022 — — — 2021 — 1 1 2020 — 2 2 2019 1 1 1 Prior 102 137 107 Total home equity loans $ 695 $ 1,618 $ 1,891 $ — $ 40 $ 4,244 Credit cards $ 29,044 $ 57,031 $ 55,624 Revolving loans converted to term loans (5) 856 346 51 Total credit cards (6) $ 29,900 $ 57,377 $ 55,675 $ — $ 2,071 $ 145,023 Personal, small business and other 2023 $ 11 $ 51 $ 120 2022 307 576 812 2021 94 147 174 2020 13 16 24 2019 17 18 21 Prior 135 187 131 Total personal, small business and other (7)(8) $ 577 $ 995 $ 1,282 $ 31,452 $ 2,571 $ 36,877 Total $ 35,814 $ 87,626 $ 117,736 $ 31,452 $ 12,306 $ 284,934 FICO score distribution—U.S. portfolio (1)(2) December 31, 2022 In millions of dollars Less than 680 Greater Classifiably managed (3) FICO not available (4) Total Residential first mortgages 2022 $ 691 $ 7,530 $ 12,928 2021 639 5,933 12,672 2020 431 4,621 10,936 2019 321 2,505 5,445 2018 302 1,072 1,899 Prior 2,020 6,551 12,649 Total residential first mortgages $ 4,404 $ 28,212 $ 56,529 $ 6,894 $ 96,039 Home equity line of credit (pre-reset) $ 552 $ 1,536 $ 1,876 Home equity line of credit (post-reset) 62 65 40 Home equity term loans 106 151 117 2022 — — — 2021 — 1 1 2020 1 2 2 2019 1 2 2 2018 1 2 1 Prior 103 144 111 Total home equity loans $ 720 $ 1,752 $ 2,033 $ 75 $ 4,580 Credit cards $ 27,901 $ 58,213 $ 60,896 Revolving loans converted to term loans (5) 766 354 54 Total credit cards (6) $ 28,667 $ 58,567 $ 60,950 $ 1,914 $ 150,098 Personal, small business and other 2022 $ 247 $ 546 $ 800 2021 96 170 210 2020 15 20 30 2019 21 23 28 2018 10 10 9 Prior 126 190 144 Total personal, small business and other (7)(8) $ 515 $ 959 $ 1,221 $ 31,478 $ 2,639 $ 36,812 Total $ 34,306 $ 89,490 $ 120,733 $ 31,478 $ 11,522 $ 287,529 (1) The FICO bands in the tables are consistent with general industry peer presentations. (2) FICO scores are updated on either a monthly or quarterly basis. For updates that are made only quarterly, certain current-period loans by year of origination are greater than those disclosed in the prior periods. Loans that did not have FICO scores as of the prior period have been updated with FICO scores as they become available. (3) These personal, small business and other loans without a FICO score available include $31.5 billion and $31.5 billion of Private bank loans as of March 31, 2023 and December 31, 2022, respectively, which are classifiably managed within Global Wealth and are primarily evaluated for credit risk based on their internal risk ratings. As of March 31, 2023 and December 31, 2022, approximately 95% and 98% of these loans, respectively, were rated investment grade. (4) FICO scores not available related to loans guaranteed by government-sponsored enterprises for which FICO scores are generally not utilized. (5) Not included in the tables above are $48 million and $75 million of revolving credit card loans outside of the U.S. that were converted to term loans as of March 31, 2023 and December 31, 2022, respectively. (6) Excludes $520 million and $545 million of balances related to Canada for March 31, 2023 and December 31, 2022, respectively. (7) Excludes $935 million and $940 million of balances related to Canada for March 31, 2023 and December 31, 2022, respectively. (8) Includes approximately $56 million and $67 million of personal revolving loans that were converted to term loans for March 31, 2023 and December 31, 2022, respectively. Consumer Gross Credit Losses The following table provides details on gross credit losses recognized during the three months ended March 31, 2023, by year of loan origination: In millions of dollars Three Months Ended Residential first mortgages 2023 $ — 2022 — 2021 — 2020 1 2019 1 Prior 12 Total residential first mortgages $ 14 Home equity line of credit (pre-reset) $ — Home equity line of credit (post-reset) — Home equity term loans 1 Total home equity loans $ 1 Credit cards $ 1,366 Revolving loans converted to term loans 42 Total credit cards $ 1,408 Personal, small business and other 2023 $ 38 2022 37 2021 29 2020 13 2019 13 Prior 42 Total personal, small business and other $ 172 Total Citigroup $ 1,595 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 March 31, 2023 In millions of dollars Less than > 80% but less Greater LTV not available (1) Total Residential first mortgages 2023 $ 2,464 $ 985 $ — 2022 14,533 7,710 148 2021 18,590 1,556 33 2020 16,678 336 1 2019 8,532 220 26 Prior 25,655 261 24 Total residential first mortgages $ 86,452 $ 11,068 $ 232 $ 1,038 $ 98,790 Home equity loan

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	3 Months Ended
ALLOWANCE FOR CREDIT LOSSES	Mar. 31, 2023
Loans and Leases Receivable Disclosure [Abstract]
ALLOWANCE FOR CREDIT LOSSES	ALLOWANCE FOR CREDIT LOSSES Three Months Ended March 31, In millions of dollars 2023 2022 Allowance for credit losses on loans (ACLL) at beginning of period $ 16,974 $ 16,455 Adjustments to opening balance (1) Financial instruments—TDRs and vintage disclosures (1) $ (352) $ — Adjusted ACLL at beginning of period 16,622 16,455 Gross credit losses on loans $ (1,634) $ (1,240) Gross recoveries on loans 332 368 Net credit losses on loans (NCLs) $ (1,302) $ (872) Replenishment of NCLs $ 1,302 $ 872 Net reserve builds (releases) for loans 397 (781) Net specific reserve builds (releases) for loans 38 169 Total provision for credit losses on loans (PCLL) $ 1,737 $ 260 Other, net (see table below) 112 (450) ACLL at end of period $ 17,169 $ 15,393 Allowance for credit losses on unfunded lending commitments (ACLUC) at beginning of period (2) $ 2,151 $ 1,871 Provision (release) for credit losses on unfunded lending commitments (194) 474 Other, net 2 (2) ACLUC at end of period (2) $ 1,959 $ 2,343 Total allowance for credit losses on loans, leases and unfunded lending commitments (3) $ 19,128 $ 17,736 Other, net details Three Months Ended March 31, In millions of dollars 2023 2022 Reclasses of consumer ACLL to HFS (4) $ — $ (350) FX translation and other 112 (100) Other, net $ 112 $ (450) (1) See Note 1 for a description of the impact of adopting ASU 2022-02 on the ACL. (2) Represents additional credit loss reserves for unfunded lending commitments and letters of credit recorded in Other liabilities on the Consolidated Balance Sheet. (3) See below for ACL on HTM debt securities and Other assets . (4) See Note 2. Allowance for Credit Losses on Loans and End-of-Period Loans Three Months Ended March 31, 2023 March 31, 2022 In millions of dollars Corporate Consumer Total Corporate Consumer Total ACLL at beginning of period $ 2,855 $ 14,119 $ 16,974 $ 2,415 $ 14,040 $ 16,455 Adjustment to opening balance (1) Financial instruments—TDRs and vintage disclosures (1) — (352) (352) — — — Adjusted ACLL at beginning of period $ 2,855 $ 13,767 $ 16,622 $ 2,415 $ 14,040 $ 16,455 Charge-offs $ (39) $ (1,595) $ (1,634) $ (48) $ (1,192) $ (1,240) Recoveries 17 315 332 17 351 368 Replenishment of NCLs 22 1,280 1,302 31 841 872 Net reserve builds (releases) (90) 487 397 376 (1,157) (781) Net specific reserve builds (releases) 5 33 38 225 (56) 169 Other 10 102 112 9 (459) (450) Ending balance $ 2,780 $ 14,389 $ 17,169 $ 3,025 $ 12,368 $ 15,393 March 31, 2023 December 31, 2022 In millions of dollars Corporate Consumer Total Corporate Consumer Total ACLL Collectively evaluated (1) $ 2,451 $ 14,351 $ 16,802 $ 2,532 $ 13,521 $ 16,053 Individually evaluated 329 39 368 323 596 919 Purchased credit deteriorated — (1) (1) — 2 2 Total ACLL $ 2,780 $ 14,389 $ 17,169 $ 2,855 $ 14,119 $ 16,974 Loans, net of unearned income Collectively evaluated (1) $ 282,190 $ 363,306 $ 645,496 $ 282,909 $ 364,795 $ 647,704 Individually evaluated 1,213 39 1,252 1,122 2,921 4,043 Purchased credit deteriorated — 113 113 — 114 114 Held at fair value 4,896 238 5,134 5,123 237 5,360 Total loans, net of unearned income $ 288,299 $ 363,696 $ 651,995 $ 289,154 $ 368,067 $ 657,221 (1) See Note 1 for a description of the effect of adopting ASU 2022-02 on the ACL and for Citi’s updated accounting policy for collectively evaluating the ACL for consumer loans formerly considered TDRs. 1Q23 Changes in the ACL The total allowance for credit losses on loans, leases and unfunded lending commitments as of March 31, 2023 was $19,128 million, a slight increase from $19,125 million at December 31, 2022. The increase in the ACLL was primarily driven by macroeconomic deterioration and growth in card revolving balances, partially offset by a decrease in the ACLL of $352 million from the adoption of ASU 2022-02 for the recognition and measurement of TDRs (see Note 1) and a decrease in the ACLUC primarily driven by reductions in Russia exposures. Consumer ACLL Citi’s total consumer allowance for credit losses on loans (ACLL) as of March 31, 2023 was $14,389 million, an increase from $14,119 million at December 31, 2022. The increase was primarily driven by a deterioration in macroeconomic assumptions and growth in U.S. Cards revolving balances, partially offset by a decrease to the ACLL of $352 million from the adoption of ASU 2022-02 for the recognition and measurement of TDRs. Corporate ACLL Citi’s total corporate ACLL as of March 31, 2023 was $2,780 million, a decrease from $2,855 million at December 31, 2022. The decrease was primarily driven by reductions in Russia exposures. ACLUC As of March 31, 2023, Citi’s total ACLUC, included in Other liabilities , was $1,959 million, a decrease from $2,151 million at December 31, 2022. The decrease was primarily driven by reductions in Russia exposures. Allowance for Credit Losses on HTM Debt Securities Three Months Ended March 31, 2023 In millions of dollars Mortgage-backed State and municipal Foreign government Asset-backed Total HTM Allowance for credit losses on HTM debt securities $ 1 $ 113 $ 3 $ 3 $ 120 Gross credit losses — — — — — Gross recoveries — — — — — Net credit losses (NCLs) $ — $ — $ — $ — $ — Replenishment of NCLs $ — $ — $ — $ — $ — Net reserve builds (releases) 2 (15) — (4) (17) Net specific reserve builds (releases) — — — — — Total provision for credit losses on HTM debt securities $ 2 $ (15) $ — $ (4) $ (17) Other, net $ (1) $ — $ — $ 2 $ 1 Allowance for credit losses on HTM debt securities $ 2 $ 98 $ 3 $ 1 $ 104 Three Months Ended March 31, 2022 In millions of dollars Mortgage-backed State and municipal Foreign government Asset-backed Total HTM Allowance for credit losses on HTM debt securities $ 6 $ 75 $ 4 $ 2 $ 87 Gross credit losses — — — — — Gross recoveries — — — — — Net credit losses (NCLs) $ — $ — $ — $ — $ — Replenishment of NCLs $ — $ — $ — $ — $ — Net reserve builds (releases) (2) 4 (2) (2) (2) Net specific reserve builds (releases) — — — Total provision for credit losses on HTM debt securities $ (2) $ 4 $ (2) $ (2) $ (2) Other, net $ — $ — $ — $ — $ — Allowance for credit losses on HTM debt securities $ 4 $ 79 $ 2 $ — $ 85 Allowance for Credit Losses on Other Assets Three Months Ended March 31, 2023 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements Brokerage receivables All other assets (1) Total Allowance for credit losses on other assets $ 51 $ 36 $ — $ 36 $ 123 Gross credit losses — — — (11) (11) Gross recoveries — — — — — Net credit losses (NCLs) $ — $ — $ — $ (11) $ (11) Replenishment of NCLs $ — $ — $ — $ 11 $ 11 Net reserve builds (releases) 85 (3) — 332 414 Total provision for credit losses $ 85 $ (3) $ — $ 343 $ 425 Other, net $ (1) $ (3) $ — $ (5) $ (9) Allowance for credit losses on other assets $ 135 $ 30 $ — $ 363 $ 528 (1) Primarily an increase related to transfer risk associated with exposures outside of the U.S. Three Months Ended March 31, 2022 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements Brokerage receivables All other assets (1) Total Allowance for credit losses on other assets $ 21 $ 6 $ — $ 26 $ 53 Gross credit losses — — — (7) (7) Gross recoveries — — — — — Net credit losses (NCLs) $ — $ — $ — $ (7) $ (7) Replenishment of NCLs $ — $ — $ — $ 7 $ 7 Net reserve builds (releases) (6) (2) — (3) (11) Total provision for credit losses $ (6) $ (2) $ — $ 4 $ (4) Other, net $ — $ — $ — $ 1 $ 1 Allowance for credit losses on other assets $ 15 $ 4 $ — $ 24 $ 43 (1) Primarily accounts receivable.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	3 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Mar. 31, 2023
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 Institutional Clients Group Personal Banking and Wealth Management Legacy Franchises Total Balance at December 31, 2022 $ 8,986 $ 9,741 $ 964 $ 19,691 Foreign currency translation 42 69 80 191 Balance at March 31, 2023 $ 9,028 $ 9,810 $ 1,044 $ 19,882 Citi tests 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 March 31, 2023. For additional information regarding Citi’s goodwill impairment testing process, see Notes 1 and 16 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. While the inherent risk related to uncertainty is embedded in the key assumptions used in the valuations of the reporting units, the economic and business environments continue to evolve as Citi’s management implements its strategic refresh. 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: March 31, 2023 December 31, 2022 In millions of dollars Gross Accumulated Net Gross Accumulated Net Purchased credit card relationships (1) $ 5,302 $ 4,253 $ 1,049 $ 5,513 $ 4,426 $ 1,087 Credit card contract-related intangibles (2) 4,193 1,565 2,628 3,903 1,518 2,385 Other customer relationships 376 287 89 373 283 90 Present value of future profits 35 34 1 32 31 1 Indefinite-lived intangible assets 207 — 207 192 — 192 Other — — — 28 20 8 Intangible assets (excluding MSRs) $ 10,113 $ 6,139 $ 3,974 $ 10,041 $ 6,278 $ 3,763 Mortgage servicing rights (MSRs) (3) 658 — 658 665 — 665 Total intangible assets $ 10,771 $ 6,139 $ 4,632 $ 10,706 $ 6,278 $ 4,428 The changes in intangible assets were as follows: In millions of dollars Net carrying amount at December 31, 2022 Acquisitions/renewals/ Amortization Impairments FX translation and other Net carrying amount at March 31, 2023 Purchased credit card relationships (1) $ 1,087 $ — $ (38) $ — $ — $ 1,049 Credit card contract-related intangibles (2) 2,385 290 (47) — — 2,628 Other customer relationships 90 5 (6) — — 89 Present value of future profits 1 — — — — 1 Indefinite-lived intangible assets 192 — — — 15 207 Other 8 — (8) — — — Intangible assets (excluding MSRs) $ 3,763 $ 295 $ (99) $ — $ 15 $ 3,974 Mortgage servicing rights (MSRs) (3) 665 658 Total intangible assets $ 4,428 $ 4,632 (1) Reflects intangibles for the value of purchased cardholder relationships, which are discrete from contract-related intangibles. (2) Reflects contract-related intangibles associated with the extension or renewal of existing credit card program agreements with card partners. For the credit card program agreement extended during the period, the remaining term is over 10 years. (3) See Note 19 for additional information on Citi’s MSRs, including the rollforward for the three months ended March 31, 2023.

DEPOSITS

DEPOSITS	3 Months Ended
DEPOSITS	Mar. 31, 2023
Banking and Thrift, Interest [Abstract]
DEPOSITS	DEPOSITS Deposits consisted of the following: March 31, December 31, In millions of dollars 2023 (1) 2022 Non-interest-bearing deposits in U.S. offices $ 123,969 $ 122,655 Interest-bearing deposits in U.S. offices (including $972 and $903 as of March 31, 2023 and December 31, 2022, respectively, at fair value) 587,477 607,470 Non-interest-bearing deposits in offices outside the U.S. 90,404 95,182 Interest-bearing deposits in offices outside the U.S. (including $1,971 and $972 as of March 31, 2023 and December 31, 2022, respectively, at fair value) 528,609 540,647 Total deposits $ 1,330,459 $ 1,365,954 (1) Changes in time deposits that met or exceeded the insured limit were insignificant during the three months ended March 31, 2023. For information on time deposits that met or exceeded the insured limit at December 31, 2022, see Note 17 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. For additional information on Citi’s deposits, see Citi’s 2022 Form 10-K.

DEBT

DEBT	3 Months Ended
DEBT	Mar. 31, 2023
Debt Disclosure [Abstract]
DEBT	DEBT For additional information regarding Citi’s short-term borrowings and long-term debt, see Note 18 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. Short-Term Borrowings In millions of dollars March 31, December 31, Commercial paper Bank (1) $ 11,036 $ 11,185 Broker-dealer and other (2) 10,591 14,345 Total commercial paper $ 21,627 $ 25,530 Other borrowings (3) 18,560 21,566 Total $ 40,187 $ 47,096 (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 March 31, 2023 and December 31, 2022, collateralized short-term advances from Federal Home Loan Banks were $6.8 billion and $12.0 billion, respectively. Long-Term Debt In millions of dollars March 31, December 31, 2022 Citigroup Inc. (1) $ 166,826 $ 166,257 Bank (2) 19,930 21,113 Broker-dealer and other (3) 92,928 84,236 Total $ 279,684 $ 271,606 (1) Represents the parent holding company. (2) Represents Citibank entities as well as other bank entities. At March 31, 2023 and December 31, 2022, collateralized long-term advances from the Federal Home Loan Banks were $7.3 billion and $7.3 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 March 31, 2023 and December 31, 2022. The following table summarizes Citi’s outstanding trust preferred securities at March 31, 2023: 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. LIBOR + 637 bps 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.

CHANGES IN ACCUMULATED OTHER CO

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI)	3 Months Ended
	Mar. 31, 2023
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI)	CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) Changes in each component of Citigroup’s Accumulated other comprehensive income (loss) were as follows: Three Months Ended March 31, 2023 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 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 855 (327) 6 (132) 841 (16) 5 1,232 Increase (decrease) due to amounts reclassified from AOCI (19) 2 355 28 — (4) — 362 Change, net of taxes $ 836 $ (325) $ 361 $ (104) $ 841 $ (20) $ 5 $ 1,594 Balance at March 31, 2023 $ (5,162) $ 517 $ (2,161) $ (5,859) $ (32,796) $ (12) $ 32 $ (45,441) Three Months Ended March 31, 2022 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 Accumulated Balance, December 31, 2021 $ (614) $ (1,187) $ 101 $ (5,852) $ (31,166) $ (47) $ — $ (38,765) Other comprehensive income before reclassifications (4,283) 793 (1,324) 292 (14) 46 — (4,490) Increase (decrease) due to amounts reclassified from AOCI 6 — (217) (121) — 2 — (330) Change, net of taxes $ (4,277) $ 793 $ (1,541) $ 171 $ (14) $ 48 $ — $ (4,820) Balance at March 31, 2022 $ (4,891) $ (394) $ (1,440) $ (5,681) $ (31,180) $ 1 $ — $ (43,585) (1) Reflects the after-tax valuation of Citi’s fair value option liabilities. See “Market Valuation Adjustments” in Note 21. (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 movements in (by order of impact) the Mexican peso, Chilean peso, Euro, South Korean won and Russian ruble against the U.S. dollar and changes in related tax effects and hedges for the three months ended March 31, 2023. Primarily reflects the movements in (by order of impact) the Brazilian real, Japanese yen, Mexican peso, South Korean won, Euro, Chilean peso and Indian rupee against the U.S. dollar and changes in related tax effects and hedges for the three months ended March 31, 2022. 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. As of March 31, 2023, the balance of the liability for future policyholder benefits, which is recorded within Other Liabilities , for this insurance subsidiary was approximately $525 million. (6) See Note 1. The pretax and after-tax changes in each component of Accumulated other comprehensive income (loss) were as follows: Three Months Ended March 31, 2023 In millions of dollars Pretax Tax effect (1) After-tax 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 1,113 (277) 836 Debt valuation adjustment (DVA) (433) 108 (325) Cash flow hedges 479 (118) 361 Benefit plans (156) 52 (104) Foreign currency translation adjustment (CTA) 788 53 841 Excluded component of fair value hedges (26) 6 (20) Long-duration insurance contracts 6 (1) 5 Change $ 1,771 $ (177) $ 1,594 Balance at March 31, 2023 $ (53,443) $ 8,002 $ (45,441) Three Months Ended March 31, 2022 In millions of dollars Pretax Tax effect (1) After-tax Balance, December 31, 2021 $ (45,383) $ 6,618 $ (38,765) Change in net unrealized gains (losses) on debt securities $ (5,624) $ 1,347 $ (4,277) DVA 1,050 (257) 793 Cash flow hedges (2,022) 481 (1,541) Benefit plans 177 (6) 171 CTA (69) 55 (14) Excluded component of fair value hedges 64 (16) 48 Long-duration insurance contracts — — — Change $ (6,424) $ 1,604 $ (4,820) Balance, March 31, 2022 $ (51,807) $ 8,222 $ (43,585) (1) Income tax effects of these items are released from AOCI contemporaneously with the related gross pretax amount. (2) See Note 1. 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 Three Months Ended March 31, In millions of dollars 2023 2022 Realized (gains) losses on sales of investments $ (72) $ (80) Gross impairment losses 51 90 Subtotal, pretax $ (21) $ 10 Tax effect 2 (4) Net realized (gains) losses on investments after-tax (1) $ (19) $ 6 Realized DVA (gains) losses on fair value option liabilities, pretax $ 3 $ — Tax effect (1) — Net realized DVA, after-tax $ 2 $ — Interest rate contracts $ 469 $ (286) Foreign exchange contracts 1 1 Subtotal, pretax $ 470 $ (285) Tax effect (115) 68 Amortization of cash flow hedges, after-tax (2) $ 355 $ (217) Amortization of unrecognized: Prior service cost (benefit) $ (6) $ (6) Net actuarial loss 49 70 Curtailment/settlement impact (3) (5) (216) Subtotal, pretax $ 38 $ (152) Tax effect (10) 31 Amortization of benefit plans, after-tax (3) $ 28 $ (121) Excluded component of fair value hedges, pretax $ (6) $ 3 Tax effect 2 (1) Excluded component of fair value hedges, after-tax $ (4) $ 2 Long-duration insurance contracts, pretax $ — $ — Tax effect — — Long-duration insurance contracts, after-tax $ — $ — CTA, pretax $ — $ — Tax effect — — CTA, after-tax $ — $ — Total amounts reclassified out of AOCI , pretax $ 484 $ (424) Total tax effect (122) 94 Total amounts reclassified out of AOCI , after-tax $ 362 $ (330) (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 12 for additional details. (2) See Note 20 for additional details. (3) See Note 8 for additional details.

SECURITIZATIONS AND VARIABLE IN

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	3 Months Ended
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	Mar. 31, 2023
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 22 to the Consolidated Financial Statements in Citi’s 2022 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 March 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 $ 30,241 $ 30,241 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 124,641 — 124,641 2,059 — — 107 2,166 Non-agency-sponsored 63,156 — 63,156 3,264 — 7 — 3,271 Citi-administered asset-backed commercial paper conduits 19,419 19,419 — — — — — — Collateralized loan obligations (CLOs) 7,134 — 7,134 2,599 — — — 2,599 Asset-based financing (5) 178,461 10,336 168,125 40,737 990 10,261 — 51,988 Municipal securities tender option bond trusts (TOBs) 1,885 673 1,212 35 — 867 — 902 Municipal investments 22,107 3 22,104 2,641 3,025 3,196 — 8,862 Client intermediation 490 129 361 58 — — 13 71 Investment funds 492 96 396 3 6 66 — 75 Other — — — — — — — — Total $ 448,026 $ 60,897 $ 387,129 $ 51,396 $ 4,021 $ 14,397 $ 120 $ 69,934 As of December 31, 2022 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 $ 32,021 $ 32,021 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 117,358 — 117,358 2,052 — — 48 2,100 Non-agency-sponsored 67,704 — 67,704 3,294 — — — 3,294 Citi-administered asset-backed commercial paper conduits 19,621 19,621 — — — — — — Collateralized loan obligations (CLOs) 7,600 — 7,600 2,601 — — — 2,601 Asset-based financing (5) 242,348 9,672 232,676 40,121 1,022 10,726 — 51,869 Municipal securities tender option bond trusts (TOBs) 2,155 672 1,483 2 — 1,108 — 1,110 Municipal investments 22,167 3 22,164 2,731 3,143 3,420 — 9,294 Client intermediation 482 121 361 58 — — 13 71 Investment funds 534 91 443 2 5 68 — 75 Other — — — — — — — — Total $ 511,990 $ 62,201 $ 449,789 $ 50,861 $ 4,170 $ 15,322 $ 61 $ 70,414 (1) The definition of maximum exposure to loss is included in the text that follows this table. (2) Included on Citigroup’s March 31, 2023 and December 31, 2022 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. (5) Included within this line are loans to third-party-sponsored private equity funds, which represent $10 billion and $69 billion in unconsolidated VIE assets and $252 million and $498 million in maximum exposure to loss as of March 31, 2023 and December 31, 2022, 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 secured 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 March 31, 2023 and December 31, 2022, the Company’s maximum exposure to loss related to these transactions was $25.2 billion and $33.6 billion, respectively (for more information on these positions, see Note 13 and Note 27 to the Consolidated Financial Statements in Citi’s 2022 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 12 and 21 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 in the table below include those assets that can only be used to settle obligations of consolidated VIEs, presented on the following page, and are in excess of those obligations. In addition, the assets in the table below include third-party assets of consolidated VIEs only and exclude intercompany balances that eliminate in consolidation. The liabilities in the table below 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. March 31, 2023 December 31, In millions of dollars (Unaudited) 2022 Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs Cash and due from banks $ 58 $ 61 Trading account assets 9,921 9,153 Investments 614 594 Loans, net of unearned income Consumer 33,188 35,026 Corporate 19,575 19,782 Loans, net of unearned income $ 52,763 $ 54,808 Allowance for credit losses on loans (ACLL) (2,572) (2,520) Total loans, net $ 50,191 $ 52,288 Other assets 113 105 Total assets of consolidated VIEs to be used to settle obligations of consolidated VIEs $ 60,897 $ 62,201 March 31, 2023 December 31, In millions of dollars (Unaudited) 2022 Liabilities of consolidated VIEs for which creditors or beneficial interest holders Short-term borrowings $ 9,673 $ 9,807 Long-term debt 9,572 10,324 Other liabilities 854 622 Total liabilities of consolidated VIEs for which creditors or beneficial interest holders $ 20,099 $ 20,753 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: March 31, 2023 December 31, 2022 In millions of dollars Liquidity Loan/equity Liquidity Loan/equity Non-agency-sponsored mortgage securitizations $ — $ 7 $ — $ — Asset-based financing — 10,261 — 10,726 Municipal securities tender option bond trusts (TOBs) 867 — 1,108 — Municipal investments — 3,196 — 3,420 Investment funds — 66 — 68 Other — — — — Total funding commitments $ 867 $ 13,530 $ 1,108 $ 14,214 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 March 31, 2023 December 31, 2022 Cash $ — $ — Trading account assets 1.6 1.6 Investments 8.8 8.6 Total loans, net of allowance 44.4 44.2 Other 0.6 0.6 Total assets $ 55.4 $ 55.0 Credit Card Securitizations Substantially all of the Company’s credit card securitization activity is through two trusts—Citibank Credit Card Master Trust (Master Trust) and Citibank Omni Trust (Omni Trust), with the substantial majority through the Master Trust. These trusts are consolidated entities. The following table reflects amounts related to the Company’s securitized credit card receivables: In billions of dollars March 31, 2023 December 31, 2022 Ownership interests in principal amount of trust credit card receivables Sold to investors via trust-issued securities $ 6.9 $ 7.9 Retained by Citigroup as trust-issued securities 6.4 6.4 Retained by Citigroup via non-certificated interests 18.8 19.5 Total $ 32.1 $ 33.8 The following table summarizes selected cash flow information related to Citigroup’s credit card securitizations: Three Months Ended March 31, In billions of dollars 2023 2022 Proceeds from new securitizations $ — $ — Pay down of maturing notes (1.0) — Master Trust Liabilities (at Par Value) The weighted average maturity of the third-party term notes issued by the Master Trust was 3.9 years as of March 31, 2023 and 3.5 years as of December 31, 2022. In billions of dollars Mar. 31, 2023 Dec. 31, 2022 Term notes issued to third parties $ 5.3 $ 6.3 Term notes retained by Citigroup affiliates 1.6 1.6 Total Master Trust liabilities $ 6.9 $ 7.9 Omni Trust Liabilities (at Par Value) The weighted average maturity of the third-party term notes issued by the Omni Trust was 2.0 years as of March 31, 2023 and 2.2 years as of December 31, 2022. In billions of dollars Mar. 31, 2023 Dec. 31, 2022 Term notes issued to third parties $ 1.6 $ 1.6 Term notes retained by Citigroup affiliates 4.8 4.8 Total Omni Trust liabilities $ 6.4 $ 6.4 Mortgage Securitizations The following tables summarize selected cash flow information and retained interests related to Citigroup mortgage securitizations: Three Months Ended March 31, 2023 2022 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- Principal securitized $ 0.8 $ 1.3 $ 2.1 $ 1.6 Proceeds from new securitizations 0.8 1.1 2.0 1.6 Contractual servicing fees received — — — — Cash flows received on retained interests and other net cash flows — — — — Purchases of previously transferred financial assets — — — — Note: Excludes broker-dealer re-securitization transactions. Gains recognized on the securitization of U.S. agency-sponsored mortgages were $0.1 million for the three months ended March 31, 2023. Gains recognized on the securitization of non-agency-sponsored mortgages were $2.4 million for the three months ended March 31, 2023. Gains recognized on the securitization of U.S. agency-sponsored mortgages were $0.3 million for the three months ended March 31, 2022. Gains recognized on the securitization of non-agency-sponsored mortgages were $39 million for the three months ended March 31, 2022. March 31, 2023 December 31, 2022 Non-agency-sponsored mortgages (1) Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- Senior (2) Subordinated U.S. agency- Senior Subordinated Carrying value of retained interests (3) $ 656 $ 1,143 $ 937 $ 659 $ 1,119 $ 943 (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) Senior interests in non-agency-sponsored mortgages include $18 million related to personal loan securitizations at March 31, 2023. (3) Retained interests consist of Level 2 and Level 3 assets depending on the observability of significant inputs. See Note 21 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 losses Securitized assets 90 days past due Three Months Ended March 31, In billions of dollars, except liquidation losses in millions Mar. 31, 2023 Dec. 31, 2022 Mar. 31, 2023 Dec. 31, 2022 2023 2022 Securitized assets Residential mortgages (1) $ 31.5 $ 30.8 $ 0.5 $ 0.5 $ 2.3 $ 1.5 Commercial and other 28.8 28.8 — — — — Total $ 60.3 $ 59.6 $ 0.5 $ 0.5 $ 2.3 $ 1.5 (1) Securitized assets include $0.1 billion of personal loan securitizations as of March 31, 2023. Mortgage Servicing Rights (MSRs) The fair value of Citi’s capitalized MSRs was $658 million and $519 million at March 31, 2023 and 2022, respectively. The MSRs correspond to principal loan balances of $50 billion and $47 billion as of March 31, 2023 and 2022, respectively. The following table summarizes the changes in capitalized MSRs: Three Months Ended March 31, In millions of dollars 2023 2022 Balance, beginning of period $ 665 $ 404 Originations 12 34 Changes in fair value of MSRs due to changes in inputs and assumptions (3) 98 Other changes (1) (16) (17) Sales of MSRs — — Balance, as of March 31 $ 658 $ 519 (1) Represents changes due to customer payments and passage of time. 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 March 31, In millions of dollars 2023 2022 Servicing fees $ 33 $ 29 Late fees 1 1 Total MSR fees $ 34 $ 30 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 March 31, 2023 and 2022. These securities are backed by either residential or commercial mortgages and are often structured on behalf of clients. As of March 31, 2023 and December 31, 2022, 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 months ended March 31, 2023, Citi transferred agency securities with a fair value of approximately $5.3 billion to re-securitization entities, compared to approximately $9.3 billion for the three months ended March 31, 2022. As of March 31, 2023, the fair value of Citi-retained interests in agency re-securitization transactions structured by Citi totaled approximately $1.4 billion (including $268 million related to re-securitization transactions executed in 2023), compared to $1.4 billion as of December 31, 2022 (including $801 million related to re-securitization transactions executed in 2022), 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 March 31, 2023 and December 31, 2022 were approximately $86.6 billion and $79.4 billion, respectively. As of March 31, 2023 and December 31, 2022, the Company did not consolidate any private label or agency re-securitization entities. Citi-Administered Asset-Backed Commercial Paper Conduits At March 31, 2023 and December 31, 2022, the commercial paper conduits administered by Citi had approximately $19.4 billion and $19.6 billion of purchased assets outstanding, respectively, and had incremental funding commitments with clients of approximately $14.2 billion and $13.9 billion, respectively. Substantially all of the funding of the conduits is in the form of short-term commercial paper. At March 31, 2023 and December 31, 2022, the weighted average remaining lives of the commercial paper issued by the conduits were approximately 63 and 64 days, respectively. Each asset purchased by the conduit is structured with transaction-specific credit enhancement features provided by the third-party client seller, including over-collateralization, cash and excess spread collateral accounts, direct recourse or third-party guarantees. These credit enhancements are sized with the objective of approximating a credit rating of A or above, based on Citi’s internal risk ratings. In addition to the transaction-specific credit enhancements, the conduits, other than the government-guaranteed loan conduit, have obtained letters of credit from the Company, which equal at least 8% to 10% of the conduit’s assets with a minimum of $350 million. The letters of credit provided by the Company to the conduits total approximately $1.9 billion and $1.9 billion as of March 31, 2023 and December 31, 2022, respectively. The net result across multiseller conduits administered by the Company is that, in the event that defaulted assets exceed the transaction-specific credit enhancements described above, any losses in each conduit are allocated first to the Company and then to the commercial paper investors. At March 31, 2023 and December 31, 2022, the Company owned $8.5 billion and $8.6 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 March 31, 2023 and December 31, 2022, none of the municipal bonds owned by non-customer TOB trusts were subject to a credit guarantee provided by the Company. At March 31, 2023 and December 31, 2022, liquidity agreements provided with respect to customer TOB trusts totaled $0.9 billion and $1.1 billion, respectively, of which $0.6 billion and $0.7 billion, respectively, were offset by reimbursement agreements. For the remaining exposure related to TOB transactions, where the residual owned by the customer was at least 25% of the bond value at the inception of the transaction, no reimbursement agreement was executed. The Company also provides other liquidity agreements or letters of credit to customer-sponsored municipal investment funds, which are not variable interest entities, and municipality-related issuers that totaled $1.4 billion and $1.4 billion as of March 31, 2023 and December 31, 2022, 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 shown below. For Citi to realize the maximum loss, the VIE (borrower) would have to default with no recovery from the assets held by the VIE. March 31, 2023 December 31, 2022 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 $ 44,631 $ 9,175 $ 43,236 $ 8,806 Corporate loans 24,257 15,332 23,120 15,077 Other (including investment funds, airlines and shipping) 99,237 27,481 166,320 27,986 Total $ 168,125 $ 51,988 $ 232,676 $ 51,869

DERIVATIVES

DERIVATIVES	3 Months Ended
DERIVATIVES	Mar. 31, 2023
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 23 to the Consolidated Financial Statements in Citi’s 2022 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 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 March 31, December 31, March 31, December 31, Interest rate contracts Swaps $ 264,079 $ 255,280 $ 26,305,698 $ 23,780,711 Futures and forwards — — 4,093,147 2,966,025 Written options — — 2,422,224 1,937,025 Purchased options — — 2,279,877 1,881,291 Total interest rate contracts $ 264,079 $ 255,280 $ 35,100,946 $ 30,565,052 Foreign exchange contracts Swaps $ 43,953 $ 48,678 $ 7,524,629 $ 6,746,070 Futures, forwards and spot 47,295 43,666 3,940,884 3,350,341 Written options — — 831,553 789,077 Purchased options — — 821,267 783,591 Total foreign exchange contracts $ 91,248 $ 92,344 $ 13,118,333 $ 11,669,079 Equity contracts Swaps $ — $ — $ 268,081 $ 266,115 Futures and forwards 95,533 76,935 Written options — — 503,029 482,266 Purchased options — — 397,384 387,766 Total equity contracts $ — $ — $ 1,264,027 $ 1,213,082 Commodity and other contracts Swaps $ — $ — $ 89,225 $ 90,884 Futures and forwards 1,054 1,571 176,672 165,314 Written options — — 51,463 45,862 Purchased options — — 53,145 48,197 Total commodity and other contracts $ 1,054 $ 1,571 $ 370,505 $ 350,257 Credit derivatives (1) Protection sold $ — $ — $ 731,188 $ 593,136 Protection purchased — — 781,832 641,639 Total credit derivatives $ — $ — $ 1,513,020 $ 1,234,775 Total derivative notionals $ 356,381 $ 349,195 $ 51,366,831 $ 45,032,245 (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. The following tables present the gross and net fair values of the Company’s derivative transactions and the related offsetting amounts as of March 31, 2023 and December 31, 2022. 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, 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 March 31, 2023 Assets Liabilities Derivatives instruments designated as ASC 815 hedges Over-the-counter $ 496 $ — Cleared 104 35 Interest rate contracts $ 600 $ 35 Over-the-counter $ 1,491 $ 1,028 Cleared 2 18 Foreign exchange contracts $ 1,493 $ 1,046 Total derivatives instruments designated as ASC 815 hedges $ 2,093 $ 1,081 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 122,577 $ 114,593 Cleared 44,236 48,255 Exchange traded 218 160 Interest rate contracts $ 167,031 $ 163,008 Over-the-counter $ 129,761 $ 127,318 Cleared 359 364 Exchange traded 1 4 Foreign exchange contracts $ 130,121 $ 127,686 Over-the-counter $ 16,295 $ 21,467 Cleared — 6 Exchange traded 24,210 23,126 Equity contracts $ 40,505 $ 44,599 Over-the-counter $ 23,115 $ 22,329 Exchange traded 1,067 1,246 Commodity and other contracts $ 24,182 $ 23,575 Over-the-counter $ 6,977 $ 6,868 Cleared 3,065 3,147 Credit derivatives $ 10,042 $ 10,015 Total derivatives instruments not designated as ASC 815 hedges $ 371,881 $ 368,883 Total derivatives $ 373,974 $ 369,964 Less: Netting agreements (3) $ (292,519) $ (292,519) Less: Netting cash collateral received/paid (4) (15,376) (23,990) Net receivables/payables included on the Consolidated Balance Sheet (5) $ 66,079 $ 53,455 Additional amounts subject to an enforceable master netting agreement, Less: Cash collateral received/paid $ (1,094) $ (781) Less: Non-cash collateral received/paid (4,657) (12,984) Total net receivables/payables (5) $ 60,328 $ 39,690 (1) The derivative fair values are also presented in Note 21. (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 $224 billion, $46 billion and $23 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. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (5) The net receivables/payables include approximately $13 billion of derivative asset and $11 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, 2022 Assets Liabilities Derivatives instruments designated as ASC 815 hedges Over-the-counter $ 468 $ 1 Cleared 129 101 Interest rate contracts $ 597 $ 102 Over-the-counter $ 2,288 $ 1,766 Cleared 3 3 Foreign exchange contracts $ 2,291 $ 1,769 Total derivatives instruments designated as ASC 815 hedges $ 2,888 $ 1,871 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 126,844 $ 119,854 Cleared 50,515 52,566 Exchange traded 248 98 Interest rate contracts $ 177,607 $ 172,518 Over-the-counter $ 184,869 $ 183,578 Cleared 502 643 Exchange traded 1 5 Foreign exchange contracts $ 185,372 $ 184,226 Over-the-counter $ 19,674 $ 21,871 Cleared 1 4 Exchange traded 22,732 21,908 Equity contracts $ 42,407 $ 43,783 Over-the-counter $ 27,285 $ 24,912 Exchange traded 1,039 1,406 Commodity and other contracts $ 28,324 $ 26,318 Over-the-counter $ 6,836 $ 5,807 Cleared 1,553 1,970 Credit derivatives $ 8,389 $ 7,777 Total derivatives instruments not designated as ASC 815 hedges $ 442,099 $ 434,622 Total derivatives $ 444,987 $ 436,493 Less: Netting agreements (3) $ (346,545) $ (346,545) Less: Netting cash collateral received/paid (4) (23,136) (30,032) Net receivables/payables included on the Consolidated Balance Sheet (5) $ 75,306 $ 59,916 Additional amounts subject to an enforceable master netting agreement, Less: Cash collateral received/paid $ (1,455) $ (2,272) Less: Non-cash collateral received/paid (5,923) (13,475) Total net receivables/payables (5) $ 67,928 $ 44,169 (1) The derivative fair values are also presented in Note 21. (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 $276 billion, $49 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. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (5) The net receivables/payables include approximately $14 billion of derivative asset and $11 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. For the three months ended March 31, 2023 and 2022, 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 shown below. The table below does not include any offsetting gains (losses) on the economically hedged items to the extent that such amounts are also recorded in Other revenue . Gains (losses) included in Three Months Ended March 31, In millions of dollars 2023 2022 Interest rate contracts $ (96) $ 72 Foreign exchange 26 (77) Total $ (70) $ (5) Fair Value Hedges Hedging of Benchmark Interest Rate Risk Citigroup’s fair value hedges, which include hedges of closed pools of assets, are primarily hedges of fixed-rate long-term debt or assets, such as available-for-sale debt securities or loans. For qualifying fair value hedges of interest rate risk, the changes in the fair value of the derivative and the change in the fair value of the hedged item attributable to the hedged risk are presented within Interest revenue or Interest expense based on whether the hedged item is an asset or a liability. Hedging of Foreign Exchange Risk Citigroup hedges the change in fair value attributable to foreign exchange rate movements in available-for-sale debt securities and long-term debt that are denominated in currencies other than the functional currency of the entity holding the securities or issuing the debt. The hedging instrument is generally a forward foreign exchange contract or a cross-currency swap contract. Changes in the fair value of the forward points (i.e., the spot-forward difference) of forward contracts are excluded from the assessment of hedge effectiveness and are generally reflected directly in earnings over the life of the hedge. Citi also excludes changes in the fair value of cross-currency basis associated with cross-currency swaps from the assessment of hedge effectiveness and records them in Other comprehensive income. Hedging of Commodity Price Risk Citigroup hedges the change in fair value attributable to spot price movements in physical commodities inventories. The hedging instrument is a futures contract to sell the underlying commodity. In this hedge, the change in the carrying value of the hedged inventory is reflected in earnings, which offsets the change in the fair value of the futures contract that is also reflected in earnings. Although the entire change in the fair value of the hedging instrument is recorded in earnings, under certain hedge programs, Citigroup excludes changes in the fair value of the forward points (i.e., spot-forward difference) of the futures contract from the assessment of hedge effectiveness, and they are generally reflected directly in earnings over the life of the hedge. Under other hedge programs, Citi excludes changes in the fair value of forward points from the assessment of hedge effectiveness and records them in Other comprehensive income. The following table summarizes the gains (losses) on the Company’s fair value hedges: Gains (losses) on fair value hedges (1) Three Months Ended March 31, 2023 2022 In millions of dollars Other revenue Net interest income Other revenue Net interest income Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges Interest rate hedges $ — $ (1) $ — $ (4,666) Foreign exchange hedges 548 — (425) — Commodity hedges (4) (508) — 872 — Total gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges $ 40 $ (1) $ 447 $ (4,666) Gain (loss) on the hedged item in designated and qualifying fair value hedges Interest rate hedges $ — $ (7) $ — $ 4,597 Foreign exchange hedges (548) — 424 — Commodity hedges (4) 508 — (872) — Total gain (loss) on the hedged item in designated and qualifying fair value hedges $ (40) $ (7) $ (448) $ 4,597 Net gain (loss) on the hedging derivatives excluded from Interest rate hedges $ — $ — $ — $ (6) Foreign exchange hedges (2) 22 — 31 — Commodity hedges (3)(4) 49 — 49 — Total net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges $ 71 $ — $ 80 $ (6) (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) 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 $(26) million and $64 million for the three months ended March 31, 2023 and 2022, respectively. (3) Amounts related to the forward points (i.e., the spot-forward difference) that are excluded from the assessment of hedge effectiveness reflected directly in earnings under the mark-to-market approach or recorded in AOCI under the amortization approach. The quarter ended March 31, 2023 includes gain (loss) of approximately $45 million and $4 million under the mark-to-market approach and amortization approach, respectively. The quarter ended March 31, 2022 includes gain (loss) of approximately $50 million and $(1) million under the mark-to-market approach and amortization approach, respectively. (4) The gain (loss) amounts for commodity hedges are included in Principal transactions for periods beginning 2023. 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 March 31, 2023 and December 31, 2022, 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 Cumulative basis adjustment increasing (decreasing) the carrying amount Active De-designated As of March 31, 2023 Debt securities AFS (1)(3) $ 90,947 $ (2,079) $ (320) Long-term debt 135,571 (2,928) (4,493) As of December 31, 2022 Debt securities AFS (2)(3) $ 98,837 $ (2,976) $ (333) Long-term debt 144,549 (5,040) (3,399) (1) These amounts include a cumulative basis adjustment of less than $(1) million for active hedges and $(295) million for de-designated hedges as of March 31, 2023, related to certain financial assets previously designated as the hedged item in a fair value hedge using the portfolio layer approach. The Company designated approximately $7 billion as the hedged amount (from a closed portfolio of financial assets with a carrying value of $14 billion as of March 31, 2023) in a portfolio layer hedging relationship. (2) These amounts include a cumulative basis adjustment of $(91) million for active hedges and $(309) million for de-designated hedges as of December 31, 2022, related to certain prepayable financial assets previously designated as the hedged item in a fair value hedge using the last-of-layer approach. The Company designated approximately $3 billion as the hedged amount (from a closed portfolio of prepayable financial assets with a carrying value of $11 billion as of December 31, 2022) in a last-of-layer hedging relationship. (3) Carrying amount represents the amortized cost. 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 net gain (loss) associated with cash flow hedges expected to be reclassified from AOCI within 12 months of March 31, 2023 is approximately $(1.4) billion. The maximum length of time over which forecasted cash flows are hedged is 13 years. The pretax change in AOCI from cash flow hedges is presented below. The after-tax impact of cash flow hedges on AOCI is shown in Note 18. Three Months Ended March 31, In millions of dollars 2023 2022 Amount of gain (loss) recognized in AOCI on derivatives Interest rate contracts $ 21 $ (1,760) Foreign exchange contracts (12) 23 Total gain (loss) recognized in AOCI $ 9 $ (1,737) Other Net interest Other Amount of gain (loss) reclassified from AOCI to earnings (1) Interest rate contracts $ — $ (469) $ — $ 286 Foreign exchange contracts (1) — (1) — Total gain (loss) reclassified from AOCI into earnings $ (1) $ (469) $ (1) $ 286 Net pretax change in cash flow hedges included within AOCI $ 479 $ (2,022) (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. 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 $(676) million and $(195) million for the three months ended March 31, 2023 and 2022, respectively. Credit Derivatives The following tables summarize the key characteristics of Citi’s credit derivatives portfolio by counterparty and derivative form: Fair values Notionals In millions of dollars at March 31, 2023 Receivable (1) Payable (2) Protection Protection By instrument Credit default swaps and options $ 9,258 $ 9,596 $ 761,898 $ 725,565 Total return swaps and other 784 419 19,934 5,623 Total by instrument $ 10,042 $ 10,015 $ 781,832 $ 731,188 By rating of reference entity Investment grade $ 4,892 $ 4,406 $ 621,216 $ 582,066 Non-investment grade 5,150 5,609 160,616 149,122 Total by rating of reference entity $ 10,042 $ 10,015 $ 781,832 $ 731,188 By maturity Within 1 year $ 1,007 $ 1,650 $ 167,412 $ 167,358 From 1 to 5 years 6,146 5,885 509,256 476,327 After 5 years 2,889 2,480 105,164 87,503 Total by maturity $ 10,042 $ 10,015 $ 781,832 $ 731,188 (1) The fair value amount receivable is composed of $4,849 million under protection purchased and $5,193 million under protection sold. (2) The fair value amount payable is composed of $5,680 million under protection purchased and $4,335 million under protection sold. Fair values Notionals In millions of dollars at December 31, 2022 Receivable (1) Payable (2) Protection Protection By instrument Credit default swaps and options $ 6,867 $ 7,360 $ 623,981 $ 586,504 Total return swaps and other 1,522 417 17,658 6,632 Total by instrument $ 8,389 $ 7,777 $ 641,639 $ 593,136 By rating of reference entity Investment grade $ 3,796 $ 2,970 $ 499,339 $ 462,873 Non-investment grade 4,593 4,807 142,300 130,263 Total by rating of reference entity $ 8,389 $ 7,777 $ 641,639 $ 593,136 By maturity Within 1 year $ 1,753 $ 1,801 $ 147,031 $ 148,721 From 1 to 5 years 4,577 4,134 443,113 407,293 After 5 years 2,059 1,842 51,495 37,122 Total by maturity $ 8,389 $ 7,777 $ 641,639 $ 593,136 (1) The fair value amount receivable is composed of $5,094 million under protection purchased and $3,295 million under protection sold. (2) The fair value amount payable is composed of $3,573 million under protection purchased and $4,204 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 March 31, 2023 and December 31, 2022 was $14 billion and $18 billion, respectively. The Company posted $12 billion and $15 billion as collateral for this exposure in the normal course of business as of March 31, 2023 and December 31, 2022, 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 March 31, 2023, the Company could be required to post an additional $0.6 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 $22 million upon the single notch downgrade, resulting in aggregate cash obligations and collateral requirements of approximately $0.6 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 $0.6 billion and $1.4 billion as of March 31, 2023 and December 31, 2022, respectively. At March 31, 2023, the fair value of these previously derecognized assets was $0.6 billion. The fair value of the total return swaps as of March 31, 2023 was $14 million recorded as gross derivative assets and $2 million recorded as gross derivative liabilities. At December 31, 2022, the fair value of these previously derecognized assets was $1.4 billion, and the fair value of the total return swaps was $27 million recorded as gross derivative assets and $32 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	3 Months Ended
FAIR VALUE MEASUREMENT	Mar. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	FAIR VALUE MEASUREMENT For additional information regarding fair value measurement at Citi, see Note 25 to the Consolidated Financial Statements in Citi’s 2022 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 significant value drivers are observable in the market. • Level 3: Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable . As required under the fair value hierarchy, the Company considers relevant and observable market inputs in its valuations where possible. The fair value hierarchy classification approach typically utilizes rules-based and data-driven selection 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 upon 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 at March 31, 2023 and December 31, 2022: Credit and funding In millions of dollars March 31, December 31, Counterparty CVA $ (771) $ (816) Asset FVA (593) (622) Citigroup (own credit) CVA 564 607 Liability FVA 235 263 Total CVA and FVA—derivative instruments $ (565) $ (568) The table below summarizes pretax gains (losses) related to changes in CVA on derivative instruments, net of hedges, FVA on derivatives and debt valuation adjustments (DVA) on Citi’s own fair value option (FVO) liabilities for the periods indicated: Credit/funding/debt valuation Three Months Ended March 31, In millions of dollars 2023 2022 Counterparty CVA $ (34) $ (107) Asset FVA (6) (105) Own credit CVA (35) 116 Liability FVA (28) 22 Total CVA and FVA—derivative instruments $ (103) $ (74) DVA related to own FVO liabilities (1) $ (433) $ 1,050 Total CVA, DVA and FVA $ (536) $ 976 (1) See Note 20 to the Consolidated Financial Statements in Citi’s 2022 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 March 31, 2023 and December 31, 2022. The Company may hedge positions Fair Value Levels In millions of dollars at March 31, 2023 Level 1 Level 2 Level 3 Gross Netting (1) Net Assets Securities borrowed and purchased under agreements to resell $ — $ 391,214 $ 153 $ 391,367 $ (135,404) $ 255,963 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 45,404 658 46,062 — 46,062 Residential 1 2,442 162 2,605 — 2,605 Commercial — 727 163 890 — 890 Total trading mortgage-backed securities $ 1 $ 48,573 $ 983 $ 49,557 $ — $ 49,557 U.S. Treasury and federal agency securities $ 96,133 $ 3,667 $ 1 $ 99,801 $ — $ 99,801 State and municipal — 1,851 23 1,874 — 1,874 Foreign government 51,826 30,459 53 82,338 — 82,338 Corporate 1,262 14,551 296 16,109 — 16,109 Equity securities 39,629 10,733 225 50,587 — 50,587 Asset-backed securities — 1,865 567 2,432 — 2,432 Other trading assets (2) 55 13,980 1,094 15,129 — 15,129 Total trading non-derivative assets $ 188,906 $ 125,679 $ 3,242 $ 317,827 $ — $ 317,827 Trading derivatives Interest rate contracts $ 225 $ 164,020 $ 3,386 $ 167,631 Foreign exchange contracts — 130,754 860 131,614 Equity contracts 21 39,069 1,415 40,505 Commodity contracts 36 22,848 1,298 24,182 Credit derivatives — 9,193 849 10,042 Total trading derivatives—before netting and collateral $ 282 $ 365,884 $ 7,808 $ 373,974 Netting agreements $ (292,519) Netting of cash collateral received (15,376) Total trading derivatives—after netting and collateral $ 282 $ 365,884 $ 7,808 $ 373,974 $ (307,895) $ 66,079 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 14,588 $ 28 $ 14,616 $ — $ 14,616 Residential — 315 25 340 — 340 Commercial — 2 — 2 — 2 Total investment mortgage-backed securities $ — $ 14,905 $ 53 $ 14,958 $ — $ 14,958 U.S. Treasury and federal agency securities $ 86,525 $ 101 $ 51 $ 86,677 $ — $ 86,677 State and municipal — 1,772 521 2,293 — 2,293 Foreign government 50,102 74,431 551 125,084 — 125,084 Corporate 2,431 2,529 291 5,251 — 5,251 Marketable equity securities 258 173 12 443 — 443 Asset-backed securities — 1,064 1 1,065 — 1,065 Other debt securities — 5,155 4 5,159 — 5,159 Non-marketable equity securities (3) — 6 409 415 — 415 Total investments $ 139,316 $ 100,136 $ 1,893 $ 241,345 $ — $ 241,345 Table continues on the next page. In millions of dollars at March 31, 2023 Level 1 Level 2 Level 3 Gross Netting (1) Net Loans $ — $ 4,494 $ 640 $ 5,134 $ — $ 5,134 Mortgage servicing rights — — 658 658 — 658 Non-trading derivatives and other financial assets measured on a recurring basis $ 4,638 $ 7,157 $ 52 $ 11,847 $ — $ 11,847 Total assets $ 333,142 $ 994,564 $ 14,446 $ 1,342,152 $ (443,299) $ 898,853 Total as a percentage of gross assets (4) 24.8% 74.1% 1.1% Liabilities Interest-bearing deposits $ — $ 2,927 $ 16 $ 2,943 $ — $ 2,943 Securities loaned and sold under agreements to repurchase — 174,947 809 175,756 (109,524) 66,232 Trading account liabilities Securities sold, not yet purchased 116,243 15,222 72 131,537 — 131,537 Other trading liabilities — 17 1 18 — 18 Total trading account liabilities $ 116,243 $ 15,239 $ 73 $ 131,555 $ — $ 131,555 Trading derivatives Interest rate contracts $ 185 $ 159,732 $ 3,126 $ 163,043 Foreign exchange contracts — 127,948 784 128,732 Equity contracts 34 41,568 2,997 44,599 Commodity contracts 36 22,471 1,068 23,575 Credit derivatives — 9,145 870 10,015 Total trading derivatives—before netting and collateral $ 255 $ 360,864 $ 8,845 $ 369,964 Netting agreements $ (292,519) Netting of cash collateral paid (23,990) Total trading derivatives—after netting and collateral $ 255 $ 360,864 $ 8,845 $ 369,964 $ (316,509) $ 53,455 Short-term borrowings $ — $ 6,592 $ 281 $ 6,873 $ — $ 6,873 Long-term debt — 78,587 36,581 115,168 — 115,168 Total non-trading derivatives and other financial liabilities measured on a recurring basis $ 4,739 $ 124 $ 20 $ 4,883 $ — $ 4,883 Total liabilities $ 121,237 $ 639,280 $ 46,625 $ 807,142 $ (426,033) $ 381,109 Total as a percentage of gross liabilities (4) 15.0 % 79.2 % 5.8 % (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) Includes positions related to investments in unallocated precious metals, as discussed in Note 22. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products. (3) Amounts exclude $29 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). (4) 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, 2022 Level 1 Level 2 Level 3 Gross Netting (1) Net Assets Securities borrowed and purchased under agreements to resell $ — $ 350,145 $ 149 $ 350,294 $ (110,767) $ 239,527 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 34,878 600 35,478 — 35,478 Residential 1 1,821 166 1,988 — 1,988 Commercial — 798 145 943 — 943 Total trading mortgage-backed securities $ 1 $ 37,497 $ 911 $ 38,409 $ — $ 38,409 U.S. Treasury and federal agency securities $ 63,067 $ 4,513 $ 1 $ 67,581 $ — $ 67,581 State and municipal — 2,256 7 2,263 — 2,263 Foreign government 38,383 25,850 119 64,352 — 64,352 Corporate 1,593 11,955 394 13,942 — 13,942 Equity securities 43,990 10,179 192 54,361 — 54,361 Asset-backed securities — 1,597 668 2,265 — 2,265 Other trading assets (2) 24 14,963 648 15,635 — 15,635 Total trading non-derivative assets $ 147,058 $ 108,810 $ 2,940 $ 258,808 $ — $ 258,808 Trading derivatives Interest rate contracts $ 297 $ 174,156 $ 3,751 $ 178,204 Foreign exchange contracts — 186,897 766 187,663 Equity contracts 20 40,683 1,704 42,407 Commodity contracts — 26,823 1,501 28,324 Credit derivatives — 7,484 905 8,389 Total trading derivatives—before netting and collateral $ 317 $ 436,043 $ 8,627 $ 444,987 Netting agreements $ (346,545) Netting of cash collateral received (3) (23,136) Total trading derivatives—after netting and collateral $ 317 $ 436,043 $ 8,627 $ 444,987 $ (369,681) $ 75,306 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 11,232 $ 30 $ 11,262 $ — $ 11,262 Residential — 444 41 485 — 485 Commercial — 2 — 2 — 2 Total investment mortgage-backed securities $ — $ 11,678 $ 71 $ 11,749 $ — $ 11,749 U.S. Treasury and federal agency securities $ 91,851 $ 439 $ — $ 92,290 $ — $ 92,290 State and municipal — 1,637 586 2,223 — 2,223 Foreign government 58,419 74,250 608 133,277 — 133,277 Corporate 2,230 2,343 343 4,916 — 4,916 Marketable equity securities 254 165 10 429 — 429 Asset-backed securities — 1,029 1 1,030 — 1,030 Other debt securities — 4,194 — 4,194 — 4,194 Non-marketable equity securities (4) — 9 430 439 — 439 Total investments $ 152,754 $ 95,744 $ 2,049 $ 250,547 $ — $ 250,547 Table continues on the next page. In millions of dollars at December 31, 2022 Level 1 Level 2 Level 3 Gross Netting (1) Net Loans $ — $ 3,999 $ 1,361 $ 5,360 $ — $ 5,360 Mortgage servicing rights — — 665 665 — 665 Non-trading derivatives and other financial assets measured on a recurring basis $ 4,310 $ 6,291 $ 57 $ 10,658 $ — $ 10,658 Total assets $ 304,439 $ 1,001,032 $ 15,848 $ 1,321,319 $ (480,448) $ 840,871 Total as a percentage of gross assets (5) 23.0% 75.8% 1.2% Liabilities Interest-bearing deposits $ — $ 1,860 $ 15 $ 1,875 $ — $ 1,875 Securities loaned and sold under agreements to repurchase — 155,822 1,031 156,853 (85,967) 70,886 Trading account liabilities Securities sold, not yet purchased 97,559 13,111 50 110,720 — 110,720 Other trading liabilities — 8 3 11 — 11 Total trading account liabilities $ 97,559 $ 13,119 $ 53 $ 110,731 $ — $ 110,731 Trading derivatives Interest rate contracts $ 175 $ 169,049 $ 3,396 $ 172,620 Foreign exchange contracts — 185,279 716 185,995 Equity contracts 70 40,905 2,808 43,783 Commodity contracts 2 25,093 1,223 26,318 Credit derivatives — 6,715 1,062 7,777 Total trading derivatives—before netting and collateral $ 247 $ 427,041 $ 9,205 $ 436,493 Netting agreements $ (346,545) Netting of cash collateral paid (3) (30,032) Total trading derivatives—after netting and collateral $ 247 $ 427,041 $ 9,205 $ 436,493 $ (376,577) $ 59,916 Short-term borrowings $ — $ 6,184 $ 38 $ 6,222 $ — $ 6,222 Long-term debt — 69,878 36,117 105,995 — 105,995 Total non-trading derivatives and other financial liabilities measured on a recurring basis $ 4,197 $ 240 $ 2 $ 4,439 $ — $ 4,439 Total liabilities $ 102,003 $ 674,144 $ 46,461 $ 822,608 $ (462,544) $ 360,064 Total as a percentage of gross liabilities (5) 12.4 % 82.0 % 5.6 % (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) Includes positions related to investments in unallocated precious metals, as discussed in Note 22. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products. (3) Represents the netting of cash collateral paid and received by counterparties under enforceable credit support agreements. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (4) Amounts exclude $27 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). (5) 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 months ended March 31, 2023 and 2022. 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 Dec. 31, 2022 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2023 Assets Securities borrowed and purchased under agreements to resell $ 149 $ 13 $ — $ — $ — $ 137 $ — $ — $ (146) $ 153 $ 14 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 600 22 — 92 (142) 223 — (137) — 658 19 Residential 166 1 — 26 (19) 61 — (73) — 162 (4) Commercial 145 (5) — 56 (13) 19 — (39) — 163 (4) Total trading mortgage-backed securities $ 911 $ 18 $ — $ 174 $ (174) $ 303 $ — $ (249) $ — $ 983 $ 11 U.S. Treasury and federal agency securities $ 1 $ — $ — $ — $ — $ — $ — $ — $ — $ 1 $ — State and municipal 7 (2) — 19 — — — (1) — 23 — Foreign government 119 7 — — (25) 12 — (60) — 53 6 Corporate 394 30 — 14 (127) 96 — (111) — 296 90 Marketable equity securities 192 3 — 12 (6) 31 — (7) — 225 4 Asset-backed securities 668 15 — 5 (63) 121 — (179) — 567 5 Other trading assets 648 28 — 245 (2) 290 — (115) — 1,094 36 Total trading non-derivative assets $ 2,940 $ 99 $ — $ 469 $ (397) $ 853 $ — $ (722) $ — $ 3,242 $ 152 Trading derivatives, net (4) Interest rate contracts $ 355 $ (139) $ — $ (35) $ 10 $ 4 $ — $ — $ 65 $ 260 $ (72) Foreign exchange contracts 50 43 — (17) (2) 75 — (39) (34) 76 50 Equity contracts (1,104) (392) — (51) 234 (246) — (23) — (1,582) (1,271) Commodity contracts 278 (325) — 100 323 (67) — (3) (76) 230 (145) Credit derivatives (157) 8 — 17 100 2 — — 9 (21) (151) Total trading derivatives, net (4) $ (578) $ (805) $ — $ 14 $ 665 $ (232) $ — $ (65) $ (36) $ (1,037) $ (1,589) 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 Mar. 31, 2023 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 30 $ — $ (2) $ — $ — $ — $ — $ — $ — $ 28 $ (1) Residential 41 — — — — — — (16) — 25 — Commercial — — — — — — — — — — — Total investment mortgage-backed securities $ 71 $ — $ (2) $ — $ — $ — $ — $ (16) $ — $ 53 $ (1) U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ 51 $ — $ — $ — $ 51 $ — State and municipal 586 — 17 1 (75) 1 — (9) — 521 12 Foreign government 608 — (2) 10 (1) 160 — (224) — 551 2 Corporate 343 — 3 — (61) 58 — (52) — 291 — Marketable equity securities 10 — 2 — — — — — — 12 — Asset-backed securities 1 — — — — — — — — 1 — Other debt securities — — (1) — — 5 — — — 4 — Non-marketable equity securities 430 — (4) 2 — 6 — (25) — 409 (6) Total investments $ 2,049 $ — $ 13 $ 13 $ (137) $ 281 $ — $ (326) $ — $ 1,893 $ 7 Loans $ 1,361 $ — $ 17 $ — $ (190) $ — $ 106 $ — $ (654) $ 640 $ (14) Mortgage servicing rights 665 — (3) — — — 12 — (16) 658 (3) Other financial assets measured on a recurring basis 57 — (3) — (1) 1 — (2) — 52 4 Liabilities Interest-bearing deposits $ 15 $ — $ (2) $ — $ (1) $ — $ — $ — $ — $ 16 $ — Securities loaned and sold under agreements to repurchase 1,031 (7) — — — 824 — — (1,053) 809 — Trading account liabilities Securities sold, not yet purchased 50 (15) — 6 (16) 31 — — (14) 72 (1) Other trading liabilities 3 2 — — — — — — — 1 — Short-term borrowings 38 27 — — (5) — 276 — (1) 281 — Long-term debt 36,117 (1,120) — 1,098 (4,843) — 3,536 — (447) 36,581 (1,061) Other financial liabilities measured on a recurring basis 2 — 2 — — — 20 — — 20 — (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 March 31, 2023. (4) Total Level 3 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, 2021 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2022 Assets Securities borrowed and purchased under agreements to resell $ 231 $ 11 $ — $ — $ — $ 88 $ — $ — $ (128) $ 202 $ 4 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 496 2 — 47 (69) 166 — (144) — 498 1 Residential 104 — — 33 (21) 38 — (36) — 118 (2) Commercial 81 (2) — 1 (26) 5 — (7) — 52 (3) Total trading mortgage-backed securities $ 681 $ — $ — $ 81 $ (116) $ 209 $ — $ (187) $ — $ 668 $ (4) U.S. Treasury and federal agency securities $ 4 $ (4) $ — $ 2 $ — $ — $ — $ — $ — $ 2 $ — State and municipal 37 1 — — (20) 1 — (13) — 6 — Foreign government 23 1 — 50 — 30 — (10) — 94 (12) Corporate 412 9 — 142 (34) 647 — (163) — 1,013 (46) Marketable equity securities 174 (5) — 49 (26) 50 — (43) — 199 9 Asset-backed securities 613 5 — 58 (67) 131 — (274) — 466 (20) Other trading assets 576 47 — 28 (62) 249 10 (352) (4) 492 (97) Total trading non-derivative assets $ 2,520 $ 54 $ — $ 410 $ (325) $ 1,317 $ 10 $ (1,042) $ (4) $ 2,940 $ (170) Trading derivatives, net (4) Interest rate contracts $ 1,726 $ 166 $ — $ (68) $ (531) $ 2 $ — $ — $ (516) $ 779 $ 366 Foreign exchange contracts (89) 395 — (509) 44 102 — (64) (10) (131) 87 Equity contracts (2,140) 808 — (13) (25) 185 — (225) (154) (1,564) 983 Commodity contracts 422 414 — 29 (493) 53 — (44) (164) 217 542 Credit derivatives (31) (63) — 32 13 — — (1) 46 (4) (67) Total trading derivatives, net (4) $ (112) $ 1,720 $ — $ (529) $ (992) $ 342 $ — $ (334) $ (798) $ (703) $ 1,911 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 51 $ — $ (7) $ 1 $ — $ 4 $ — $ (3) $ — $ 46 $ (10) Residential 94 — (2) — (39) — — (9) — 44 (2) Total investment mortgage-backed securities $ 145 $ — $ (9) $ 1 $ (39) $ 4 $ — $ (12) $ — $ 90 $ (12) U.S. Treasury and federal agency securities $ 1 $ — $ — $ — $ — $ — $ — $ — $ — $ 1 $ — State and municipal 772 — (44) — (11) — — (12) — 705 (43) Foreign government 786 — (24) 250 (59) 183 — (107) — 1,029 (25) Corporate 188 — (4) 53 — — — — — 237 — Marketable equity securities 16 — — — — — — — — 16 — Asset-backed securities 3 — 12 — — — — (13) — 2 (2) Other debt securities — — — — — — — — — — — Non-marketable equity securities 316 — (14) 11 — — — (15) — 298 (14) Total investments $ 2,227 $ — $ (83) $ 315 $ (109) $ 187 $ — $ (159) $ — $ 2,378 $ (96) Table continues on the next page. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Dec. 31, 2021 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2022 Loans $ 711 $ — $ (85) $ — $ (2) $ — $ — $ — $ (2) $ 622 $ 7 Mortgage servicing rights 404 — 99 — — — 34 — (17) 520 98 Other financial assets measured on a recurring basis 73 — 2 — (4) 1 25 (1) (28) 68 10 Liabilities Interest-bearing deposits $ 183 $ — $ (4) $ 7 $ — $ — $ 1 $ — $ (4) $ 191 $ 11 Securities loaned and sold under agreements to repurchase 643 26 — — — — — — (5) 612 23 Trading account liabilities Securities sold, not yet purchased 65 29 — 25 (15) 53 — — (61) 38 (26) Other trading liabilities — — — — — — — — — — — Short-term borrowings 105 88 — 28 (9) — 7 — (7) 36 9 Long-term debt 25,509 3,526 — 3,408 (873) — 3,172 — (258) 27,432 3,436 Other financial liabilities measured on a recurring basis 1 — 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 March 31, 2022. (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, 2022 to March 31, 2023: • During the three months ended March 31, 2023, transfers of Long-term debt were $1.1 billion from Level 2 to Level 3. Of the $1.1 billion transfer, approximately $1.0 billion related to interest rate option volatility inputs becoming unobservable and/or significant relative to their overall valuation, and $0.1 billion related to equity and credit derivative inputs (in addition to other volatility inputs, e.g., interest rate volatility inputs) becoming unobservable and/or significant to their overall valuation. In other instances, market changes have resulted in some inputs becoming more observable, and some unobservable inputs becoming less significant to the overall valuation of the instruments (e.g., when an option becomes deep-in or deep-out of the money). This has primarily resulted in $4.8 billion of certain structured long-term debt products being transferred from Level 3 to Level 2 during the three months ended March 31, 2023. The following were the significant Level 3 transfers for the period December 31, 2021 to March 31, 2022: • During the three months ended March 31, 2022, transfers of Long-term debt were $3.4 billion from Level 2 to Level 3. Of the $3.4 billion transfer, approximately $2.9 billion related to interest option volatility inputs becoming unobservable and/or significant relative to their overall valuation, and $0.5 billion related to equity and credit derivative inputs (in addition to other volatility inputs, e.g., interest rate volatility inputs) becoming unobservable and/or significant to their overall valuation. In other instances, market changes have resulted in some inputs becoming more observable, and some unobservable inputs becoming less significant to the overall valuation of the instruments (e.g., when an option becomes deep-in or deep-out of the money). This has primarily resulted in $0.9 billion of certain structured long-term debt products being transferred from Level 3 to Level 2 during the three months ended March 31, 2022. 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 this table and amounts presented in the Level 3 Fair Value Rollforward table represent individually immaterial items that have been measured using a variety of valuation techniques other than those listed. As of March 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 $ 152 Model-based Interest rate 1.68 % 4.90 % 1.75 % Credit spread 15 bps 15 bps 15 bps Mortgage-backed securities $ 674 Yield analysis Yield 4.73 % 21.61 % 9.44 % 342 Price-based Price $ 0.50 $ 129.67 $ 52.80 State and municipal, foreign government, corporate and other debt securities $ 2,832 Price-based Price $ 0.01 $ 921.88 $ 202.70 Marketable equity securities (5) $ 183 Price-based Price $ — $ 10,165.30 $ 87.64 33 Model-based WAL 2 years 2 years 2 years Recovery (in millions) $ 7,148 $ 7,148 $ 7,148 Asset-backed securities $ 282 Price-based Price $ — $ 100.00 $ 64.79 268 Yield analysis Yield 6.00 % 23.00 % 10.00 % Non-marketable equities $ 273 Comparables analysis Illiquidity discount 8.00 % 11.00 % 8.79 % 87 Cash flow PE ratio 14.00x 16.40x 14.90x Discount to price 8.50 % 33.00 % 15.00 % Revenue multiple 3.50x 16.60x 14.79x Derivatives—gross (6) Interest rate contracts (gross) $ 6,123 Model-based IR normal volatility 0.30 % 20.00 % 1.18 % Foreign exchange contracts (gross) $ 1,544 Model-based IR basis 0.31 % 2.07 % 0.60 % Equity volatility 30.33 % 34.99 % 31.69 % FX volatility 1.10 % 44.50 % 11.63 % Equity contracts (gross) (7) $ 4,291 Model-based Equity volatility — % 302.07 % 33.15 % Equity forward 72.09 % 254.63 % 102.73 % Equity-FX correlation (95.00) % 70.00 % (14.89) % WAL 2 years 2 years 2 years Recovery (in millions) $ 7,148 $ 7,148 $ 7,148 Equity-IR correlation (20.00) % 60.00 % 29.34 % Commodity and other contracts (gross) $ 2,366 Model-based Commodity correlation (30.00) % 93.73 % 45.39 % Commodity volatility 13.29 % 107.92 % 31.69 % Forward price 19.79 % 683.12 % 145.42 % Credit derivatives (gross) $ 1,175 Model-based Credit spread 7 bps 972 bps 131 bps 538 Price-based Recovery rate 15.00 % 75.00 % 39.77 % Credit correlation 25.00 % 70.00 % 47.00 % Price $ 1.58 $ 99.26 $ 35.96 Upfront points (0.27) % 99.00 % 44.71 % Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross) $ 72 Price-based Price $ 0.01 $ 106.00 $ 90.75 Loans and leases $ 397 Model-based Price $ 71.00 $ 100.00 $ 83.60 As of March 31, 2023 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) $ 243 Price-based Equity volatility — % 302.07 % 30.90 % Equity forward 72.09 % 254.63 % 102.76 % Forward price 19.79 % 683.12 % 129.62 % Commodity volatility 13.29 % 107.92 % 31.69 % Commodity correlation (30.00) % 93.73 % 45.39 % Mortgage servicing rights $ 575 Cash flow Yield (0.40) % 12.00 % 4.60 % 82 Model-based WAL 3.83 years 9.11 years 7.59 years Liabilities Interest-bearing deposits $ 16 Forward price Equity forward 100.00 % 100.00 % 100.00 % Securities loaned and sold under agreements to repurchase $ 804 Model-based Interest rate 2.36 % 4.90 % 3.72 % Trading account liabilities Securities sold, not yet purchased and other trading liabilities $ 63 Price-based Price $ — $ 2,720 $ 42 Short-term borrowings and long-term debt $ 35,492 Model-based IR normal volatility 0.30 % 2.07 % 0.82 % As of December 31, 2022 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 $ 146 Model-based Credit spread 15 bps 15 bps 15 bps Interest rate 2.61 % 2.61 % 2.61 % Mortgage-backed securities $ 228 Price-based Price $ 1.04 $ 99.71 $ 51.51 732 Yield analysis Yield 4.41 % 20.30 % 9.74 % State and municipal, foreign government, corporate and other debt securities $ 2,360 Price-based Price $ 0.01 $ 994.68 $ 245.85 Marketable equity securities (5) $ 147 Price-based Price $ — $ 9,087.76 $ 114.29 31 Model-based WAL 2.24 years 2.24 years 2.24 years Recovery (in millions) $ 7,148 $ 7,148 $ 7,148 Asset-backed securities $ 304 Price-based Price $ 10.50 $ 145.00 $ 74.97 308 Yield analysis Yield 5.76 % 18.58 % 9.34 % Non-marketable equities $ 287 Comparables analysis Illiquidity discount 8.60 % 17.00 % 10.16 % 101 Price-based PE ratio 14.00x 15.70x 15.16x Cost of capital 8.10 % 17.50 % 10.44 % Revenue multiple 3.60x 13.90x 12.40x Derivatives—gross (6) Interest rate contracts (gross) $ 7,108 Model-based IR normal volatility 0.33 % 1.82 % 0.96 % Foreign exchange contracts (gross) $ 1,437 Model-based IR normal volatility 0.33 % 1.47 % 0.67 % IR basis (4.23) % 9.68 % (0.03) % Equity volatility 0.05 % 300.72 % 33.91 % Credit spread 116 bps 626 bps 594 bps Equity contracts (gross) (7) $ 4,430 Model-based Equity volatility 0.05 % 300.72 % 41.47 % Equity forward 68.34 % 271.61 % 103.50 % Equity-FX correlation (95.00) % 50.00 % (16.33) % Equity-Equity correlation (3.98) % 98.68 % 85.63 % WAL 2.24 years 2.24 years 2.24 years Recovery (in millions) $ 7,148 $ 7,148 $ 7,148 Equity-IR correlation (18.83) % 60.00 % 32.37 % Commodity and other contracts (gross) $ 2,724 Model-based Forward price 14.27 % 385.50 % 106.08 % Commodity volatility 10.43 % 151.50 % 33.55 % Commodity correlation (32.00) % 91.94 % 36.70 % Credit derivatives (gross) $ 1,520 Model-based Credit spread 2.50 bps 955.10 bps 101.27 bps 439 Price-based Recovery rate 25.00 % 75.00 % 42.27 % Credit correlation 25.00 % 80.00 % 42.38 % Price $ 31.71 $ 99.00 $ 78.75 Credit spread volatility 35.58 % 64.79 % 40.47 % Non-trading derivatives and other financial assets and liabilities measured on a recurring basis (gross) $ 57 Price-based Price $ 80.16 $ 105.32 $ 92.65 Loans and leases $ 1,059 Model-based Equity volatility 0.05 % 300.72 % 42.62 % 304 Price-based Forward price 14.27 % 324.85 % 105.07 % Price $ 0.01 $ 100.53 $ 84.77 Equity forward 68.34 % 271.61 % 103.49 % Mortgage servicing rights $ 580 Cash flow Yield (0.40) % 13.20 % 5.36 % 84 Model-based WAL 3.92 years 9.33 years 7.71 years Liabilities Interest-bearing deposits $ 15 Model-based Forward price 100.00 % 101.30 % 100.07 % Securities loaned and sold under agreements to repurchase $ 970 Model-based Interest rate 4.01 % 4.97 % 4.07 % Trading account liabilities Securities sold, not yet purchased and other trading liabilities $ 47 Price-based Price $ — $ 9,087.76 $ 41.22 6 Model-based FX volatility 2.00 % 40.00 % 12.85 % Short-term borrowings and long-term debt $ 36,155 Model-based IR normal volatility 0.33 % 1.82 % 0.89 % (1) The tables above include the fair value

FAIR VALUE ELECTIONS

FAIR VALUE ELECTIONS	3 Months Ended
FAIR VALUE ELECTIONS	Mar. 31, 2023
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 19 for additional details on Citi’s MSRs. Additional discussion regarding other applicable areas in which fair value elections were made is presented in Note 21. 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 March 31, In millions of dollars 2023 2022 Assets Securities borrowed and purchased under agreements to resell $ 85 $ (62) Trading account assets 61 (61) Loans Certain corporate loans (309) (332) Certain consumer loans 5 (1) Total loans $ (304) $ (333) Other assets MSRs $ (3) $ 98 Certain mortgage loans HFS (1) 8 (186) Total other assets $ 5 $ (88) Total assets $ (153) $ (544) Liabilities Interest-bearing deposits $ (134) $ 45 Securities loaned and sold under agreements to repurchase (68) 77 Trading account liabilities 75 (640) Short-term borrowings (2) (142) 132 Long-term debt (2) (4,349) 6,071 Total liabilities $ (4,618) $ 5,685 (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 18 and 21. 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 18 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 $(433) million and gain of $1,050 million for the three months ended March 31, 2023 and 2022, 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 United States, the United Kingdom and Japan. In each case, the election was made because the related interest rate risk is managed on a portfolio basis, primarily with offsetting derivative instruments that are accounted for at fair value through earnings. Changes in fair value for transactions in these portfolios are recorded in Principal transactions . The related interest revenue and interest expense are measured based on the contractual rates specified in the transactions and are reported as Interest revenue and 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: March 31, 2023 December 31, 2022 In millions of dollars Trading assets Loans Trading assets Loans Carrying amount reported on the Consolidated Balance Sheet $ 5,364 $ 5,134 $ 6,011 $ 5,360 Aggregate unpaid principal balance in excess of (less than) fair value 260 125 167 51 Balance of non-accrual loans or loans more than 90 days past due — 2 — 2 Aggregate unpaid principal balance in excess of (less than) fair value for non-accrual loans or loans more than 90 days past due — 1 — — In addition to the amounts reported above, $641 million and $729 million of unfunded commitments related to certain credit products selected for fair value accounting were outstanding as of March 31, 2023 and December 31, 2022, respectively. Changes in the fair value of funded and unfunded credit products are classified in Principal transactions in Citi’s Consolidated Statement of Income. Related interest revenue is measured based on the contractual interest rates and reported as Interest revenue on Trading account assets or loan interest depending on the balance sheet classifications of the credit products. The changes in fair value for the three months ended March 31, 2023 and 2022 due to instrument-specific credit risk totaled to a gain of $9 million and a loss of $(59) 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 and foreign currency trading activities or to economically hedge certain exposures from issuing structured liabilities. Under ASC 815, the investment is bifurcated into a debt host contract and a commodity forward derivative instrument. Citigroup elects the fair value option for the debt host contract, and reports the debt host contract within Trading account assets on the Company’s Consolidated Balance Sheet. The total carrying amount of debt host contracts across unallocated precious metals accounts was approximately $0.3 billion and $0.3 billion at March 31, 2023 and December 31, 2022, respectively. The amounts are expected to fluctuate based on trading activity in future periods. As part of its commodity and foreign currency trading activities, Citi trades unallocated precious metals investments and executes forward purchase and forward sale derivative contracts with trading counterparties. When Citi sells an unallocated precious metals investment, Citi’s receivable from its depository bank is repaid and Citi derecognizes its investment in the unallocated precious metal. The forward purchase or sale contract with the trading counterparty indexed to unallocated precious metals is accounted for as a derivative, at fair value through earnings. As of March 31, 2023, there were approximately $25.1 billion and $17.2 billion of notional amounts of such forward purchase and forward sale derivative contracts outstanding, respectively. Changes in the fair values of these investments are recorded in Principal transactions in the Company’s Consolidated Statement of Income. Certain Investments in Private Equity and Real Estate Ventures Citigroup invests in private equity and real estate ventures for the purpose of earning investment returns and for capital appreciation. The Company has elected the fair value option for certain of these ventures, because such investments are considered similar to many private equity or hedge fund activities in Citi’s investment companies, which are reported at fair value. The fair value option brings consistency in the accounting and evaluation of these investments. All investments (debt and equity) in such private equity and real estate entities are accounted for at fair value. These investments are classified as Investments on Citigroup’s Consolidated Balance Sheet. Changes in the fair values of these investments are classified in Other revenue in the Company’s Consolidated Statement of Income. Certain Mortgage Loans Held-for-Sale (HFS) Citigroup has elected the fair value option for certain purchased and originated prime fixed-rate and conforming adjustable-rate first mortgage loans HFS. These loans are intended for sale or securitization and are hedged with derivative instruments. The Company has elected the fair value option to mitigate accounting mismatches in cases where hedge accounting is complex and to achieve operational simplifications. The following table provides information about certain mortgage loans HFS carried at fair value: In millions of dollars March 31, December 31, 2022 Carrying amount reported on the Consolidated Balance Sheet $ 901 $ 793 Aggregate fair value in excess of (less than) unpaid principal balance 6 (10) Balance of non-accrual loans or loans more than 90 days past due 1 1 Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — — 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 three months ended March 31, 2023 and 2022 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 revenue 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 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 March 31, 2023 December 31, 2022 Interest rate linked $ 57.3 $ 53.4 Foreign exchange linked 0.1 0.1 Equity linked 47.7 42.5 Commodity linked 5.0 5.0 Credit linked 5.1 5.0 Total $ 115.2 $ 106.0 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 carried at fair value: In millions of dollars March 31, 2023 December 31, 2022 Carrying amount reported on the Consolidated Balance Sheet $ 115,168 $ 105,995 Aggregate unpaid principal balance in excess of (less than) fair value (3,146) (2,944) The following table provides information about short-term borrowings carried at fair value: In millions of dollars March 31, 2023 December 31, 2022 Carrying amount reported on the Consolidated Balance Sheet $ 6,873 $ 6,222 Aggregate unpaid principal balance in excess of (less than) fair value (10) (9)

GUARANTEES AND COMMITMENTS

GUARANTEES AND COMMITMENTS	3 Months Ended
GUARANTEES AND COMMITMENTS	Mar. 31, 2023
Guarantees, Leases And Commitments [Abstract]
GUARANTEES AND COMMITMENTS	GUARANTEES AND COMMITMENTS Citi provides a variety of guarantees and indemnifications to its customers to enhance their credit standing and enable them to complete a wide range of business transactions. For certain contracts meeting the definition of a guarantee, the guarantor must recognize, at inception, a liability for the fair value of the obligation undertaken in issuing the guarantee. In addition, the guarantor must disclose the maximum potential amount of future payments that the guarantor could be required to make under the guarantee, if there were a total default by the guaranteed parties. The determination of the maximum potential future payments is based on the notional amount of the guarantees without consideration of possible recoveries under recourse provisions or from collateral held or pledged. As such, Citi believes such amounts bear no relationship to the anticipated losses, if any, on these guarantees. For additional information regarding Citi’s guarantees and indemnifications included in the tables below, as well as its other guarantees and indemnifications excluded from these tables, see Note 27 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. The following tables present information about Citi’s guarantees at March 31, 2023 and December 31, 2022: Maximum potential amount of future payments In billions of dollars at March 31, 2023 Expire within Expire after Total amount Carrying value (in millions of dollars) Financial standby letters of credit $ 23.3 $ 67.2 $ 90.5 $ 805 Performance guarantees 4.8 5.7 10.5 52 Derivative instruments considered to be guarantees 22.9 29.3 52.2 372 Loans sold with recourse — 1.7 1.7 13 Securities lending indemnifications (1) 108.7 — 108.7 — Credit card merchant processing (2) 121.7 — 121.7 1 Credit card arrangements with partners 0.1 0.4 0.5 7 Other 0.2 8.4 8.6 41 Total $ 281.7 $ 112.7 $ 394.4 $ 1,291 Maximum potential amount of future payments In billions of dollars at December 31, 2022 Expire within Expire after Total amount Carrying value ( in millions of dollars) Financial standby letters of credit $ 31.3 $ 58.3 $ 89.6 $ 905 Performance guarantees 6.1 5.6 11.7 65 Derivative instruments considered to be guarantees 18.5 30.0 48.5 353 Loans sold with recourse — 1.7 1.7 13 Securities lending indemnifications (1) 95.9 — 95.9 — Credit card merchant processing (2) 129.6 — 129.6 1 Credit card arrangements with partners — 0.6 0.6 7 Other 0.1 8.4 8.5 32 Total $ 281.5 $ 104.6 $ 386.1 $ 1,376 (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 March 31, 2023 and December 31, 2022, this maximum potential exposure was estimated to be approximately $122 billion and $130 billion, respectively. However, Citi believes that the maximum exposure is not representative of the actual potential loss exposure based on its historical experience. This contingent liability is unlikely to arise, as most products and services are delivered when purchased and amounts are refunded when items are returned to merchants. Loans Sold with Recourse Loans sold with recourse represent Citi’s obligations to reimburse the buyers for loan losses under certain circumstances. Recourse refers to the clause in a sales agreement under which a seller/lender will fully reimburse the buyer/investor for any losses resulting from the purchased loans. This may be accomplished by the sellers taking back any loans that become delinquent. In addition to the amounts shown in the tables above, Citi has recorded a repurchase reserve for its potential repurchases or make-whole liability regarding residential mortgage representation and warranty claims related to its whole loan sales to U.S. government-sponsored agencies and, to a lesser extent, private investors. The repurchase reserve was approximately $10 million and $10 million at March 31, 2023 and December 31, 2022, respectively, and these amounts are included in Other liabilities on the Consolidated Balance Sheet. Credit Card Arrangements with Partners Citi, in one of its credit card partner arrangements, provides guarantees to the partner regarding the volume of certain customer originations during the term of the agreement. To the extent that such origination targets are not met, the guarantees serve to compensate the partner for certain payments that otherwise would have been generated in connection with such originations. Other Guarantees and Indemnifications Credit Card Protection Programs Citi, through its credit card businesses, provides various cardholder protection programs on several of its card products, including programs that provide insurance coverage for rental cars, coverage for certain losses associated with purchased products, price protection for certain purchases and protection for lost luggage. These guarantees are not included in the table, since the total outstanding amount of the guarantees and Citi’s maximum exposure to loss cannot be quantified. The protection is limited to certain types of purchases and losses, and it is not possible to quantify the purchases that would qualify for these benefits at any given time. Citi assesses the probability and amount of its potential liability related to these programs based on the extent and nature of its historical loss experience. At March 31, 2023 and December 31, 2022, the actual and estimated losses incurred and the carrying value of Citi’s obligations related to these programs were immaterial. Value-Transfer Networks (Including Exchanges and Clearing Houses) (VTNs) Citi is a member of, or shareholder in, hundreds of value-transfer networks (VTNs) (payment, clearing and settlement systems as well as exchanges) around the world. As a condition of membership, many of these VTNs require that members stand ready to pay a pro rata share of the losses incurred by the organization due to another member’s default on its obligations. Citi’s potential obligations may be limited to its membership interests in the VTNs, contributions to the VTN’s funds, or, in certain narrow cases, to the full pro rata share. The maximum exposure is difficult to estimate as this would require an assessment of claims that have not yet occurred; however, Citi believes the risk of loss is remote given historical experience with the VTNs. Accordingly, Citi’s participation in VTNs is not reported in the guarantees tables above, and there are no amounts reflected on the Consolidated Balance Sheet as of March 31, 2023 or December 31, 2022 for potential obligations that could arise from Citi’s involvement with VTN associations. Long-Term Care (LTC) Insurance Indemnification Citi has an indemnification contingency to Brighthouse Financial in connection with Citi’s sale of an insurance subsidiary. A liability under this indemnification agreement is currently remote because Brighthouse Financial would become responsible for LTC policyholder claims only when both the reinsurance provided by other parties ceases and trust assets set aside to meet these claims are not adequate. However, should events occur causing both the reinsurance protection and trust collateral to become insufficient to cover Brighthouse Financial’s LTC policyholder claims, Citi will be required to either estimate and disclose a reasonably possible loss or range of loss to the extent that such an estimate can be made, or to accrue for such liability if the event becomes probable and estimable. Citi continues to closely monitor its potential exposure under this indemnification obligation. For additional information, see Note 27 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. Futures and Over-the-Counter Derivatives Clearing Citi provides clearing services on central clearing parties (CCP) for clients that need to clear exchange-traded and over-the-counter (OTC) derivatives contracts with CCPs. Based on all relevant facts and circumstances, Citi has concluded that it acts as an agent for accounting purposes in its role as clearing member for these client transactions. As such, Citi does not reflect the underlying exchange-traded or OTC derivatives contracts in its Consolidated Financial Statements. See Note 20 for a discussion of Citi’s derivatives activities that are reflected in its Consolidated Financial Statements. As a clearing member, Citi collects and remits cash and securities collateral (margin) between its clients and the respective CCP. In certain circumstances, Citi collects a higher amount of cash (or securities) from its clients than it needs to remit to the CCPs. This excess cash is then held at depository institutions such as banks or carry brokers. There are two types of margin: initial and variation. Where Citi obtains benefits from or controls cash initial margin (e.g., retains an interest spread), cash initial margin collected from clients and remitted to the CCP or depository institutions is reflected within Brokerage payables (payables to customers) and Brokerage receivables (receivables from brokers, dealers and clearing organizations) or Cash and due from banks , respectively. However, for exchange-traded and OTC-cleared derivatives contracts where Citi does not obtain benefits from or control the client cash balances, the client cash initial margin collected from clients and remitted to the CCP or depository institutions is not reflected on Citi’s Consolidated Balance Sheet. These conditions are met when Citi has contractually agreed with the client that (i) Citi will pass through to the client all interest paid by the CCP or depository institutions on the cash initial margin, (ii) Citi will not utilize its right as a clearing member to transform cash margin into other assets, (iii) Citi does not guarantee and is not liable to the client for the performance of the CCP or the depository institution and (iv) the client cash balances are legally isolated from Citi’s bankruptcy estate. The total amount of cash initial margin collected and remitted in this manner was approximately $19.2 billion and $18.0 billion as of March 31, 2023 and December 31, 2022, respectively. Variation margin due from clients to the respective CCP, or from the CCP to clients, reflects changes in the value of the client’s derivative contracts for each trading day. As a clearing member, Citi is exposed to the risk of non-performance by clients (e.g., failure of a client to post variation margin to the CCP for negative changes in the value of the client’s derivative contracts). In the event of non-performance by a client, Citi would move to close out the client’s positions. The CCP would typically utilize initial margin posted by the client and held by the CCP, with any remaining shortfalls required to be paid by Citi as clearing member. Citi generally holds incremental cash or securities margin posted by the client, which would typically be expected to be sufficient to mitigate Citi’s credit risk in the event the client fails to perform. As required by ASC 860-30-25-5, securities collateral posted by clients is not recognized on Citi’s Consolidated Balance Sheet. Carrying Value—Guarantees and Indemnifications At March 31, 2023 and December 31, 2022, the total carrying amounts of the liabilities related to the guarantees and indemnifications included in the tables above amounted to approximately $1.3 billion and $1.4 billion, respectively. The carrying value of financial and performance guarantees is included in Other liabilities . For loans sold with recourse, the carrying value of the liability is included in Other liabilities . Collateral Cash collateral available to Citi to reimburse losses realized under these guarantees and indemnifications amounted to $52.6 billion and $51.8 billion at March 31, 2023 and December 31, 2022, respectively. Securities and other marketable assets held as collateral amounted to $71.9 billion and $63.7 billion at March 31, 2023 and December 31, 2022, 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 $3.7 billion at March 31, 2023 and December 31, 2022, 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 March 31, 2023 Investment Non-investment Not Total Financial standby letters of credit $ 78.0 $ 10.2 $ 2.3 $ 90.5 Loans sold with recourse — — 1.7 1.7 Credit card arrangements with partners — — 0.5 0.5 Other — 8.6 — 8.6 Total $ 78.0 $ 18.8 $ 4.5 $ 101.3 Maximum potential amount of future payments In billions of dollars at December 31, 2022 Investment Non-investment Not Total Financial standby letters of credit $ 77.9 $ 10.4 $ 1.3 $ 89.6 Loans sold with recourse — — 1.7 1.7 Credit card arrangements with partners — — 0.6 0.6 Other — 8.5 — 8.5 Total $ 77.9 $ 18.9 $ 3.6 $ 100.4 Credit Commitments and Lines of Credit The table below summarizes Citigroup’s credit commitments: In millions of dollars U.S. Outside of U.S. (1) March 31, December 31, 2022 Commercial and similar letters of credit $ 663 $ 5,333 $ 5,996 $ 5,316 One- to four-family residential mortgages 1,200 1,179 2,379 2,394 Revolving open-end loans secured by one- to four-family residential properties 5,772 686 6,458 6,380 Commercial real estate, construction and land development 12,552 1,602 14,154 15,170 Credit card lines 612,236 76,103 688,339 683,232 Commercial and other consumer loan commitments 187,295 106,002 293,297 297,399 Other commitments and contingencies 5,312 178 5,490 5,673 Total $ 825,030 $ 191,083 $ 1,016,113 $ 1,015,564 (1) Consumer commitments related to the business HFS countries under sales agreements are reflected in their original categories until the respective sales are completed. The majority of unused commitments are contingent upon customers maintaining specific credit standards. Commercial commitments generally have floating interest rates and fixed expiration dates and may require payment of fees. Such fees (net of certain direct costs) are deferred and, upon exercise of the commitment, amortized over the life of the loan or, if exercise is deemed remote, amortized over the commitment period. Other Commitments and Contingencies Other commitments and contingencies include all other transactions related to commitments and contingencies not reported on the lines above. Unsettled Reverse Repurchase and Securities Borrowing Agreements and Unsettled Repurchase and Securities Lending Agreements In addition, in the normal course of business, Citigroup enters into reverse repurchase and securities borrowing agreements, as well as repurchase and securities lending agreements, which settle at a future date. At March 31, 2023 and December 31, 2022, Citigroup had approximately $138.0 billion and $111.6 billion of unsettled reverse repurchase and securities borrowing agreements, and approximately $75.5 billion and $37.3 billion of unsettled repurchase and securities lending agreements, respectively. See Note 10 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. 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 March 31, December 31, 2022 Cash and due from banks $ 4,211 $ 4,820 Deposits with banks, net of allowance 12,394 12,156 Total $ 16,605 $ 16,976 In addition to the restricted cash amounts shown above, at March 31, 2023 and December 31, 2022, respectively, approximately $2.7 billion and $1.8 billion were held at the Russia National Settlements Depository and subject to restrictions imposed by the Russian government. This restricted amount is reported within Other assets on the Consolidated Balance Sheet.

LEASES

LEASES	3 Months Ended
LEASES	Mar. 31, 2023
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 March 31, 2023. For additional information regarding Citi’s leases, see Notes 1 and 28 to the Consolidated Financial Statements in Citi’s 2022 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 March 31, December 31, ROU asset $ 2,855 $ 2,892 Lease liability 3,029 3,076 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.

CONTINGENCIES

CONTINGENCIES	3 Months Ended
CONTINGENCIES	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The following information supplements and amends, as applicable, the disclosure in Note 29 to the Consolidated Financial Statements in Citi’s 2022 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 March 31, 2023, Citigroup estimates that the reasonably possible unaccrued loss for these matters ranges up to approximately $1.2 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 29 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. FDIC Special Assessment On April 18, 2023, the FDIC announced that in May 2023, it will propose a special assessment to recover the uninsured deposit losses from the failures of Silicon Valley Bank and Signature Bank. On May 1, 2023, the FDIC announced that its Deposit Insurance Fund will incur additional costs related to the resolution of First Republic Bank. Citibank, N.A. could incur an increase in its non-interest expense from the imposition of additional assessments by the FDIC. However, neither the amount nor the timing of any additional costs can be reasonably estimated. Foreign Exchange Matters Antitrust and Other Litigation : On March 29, 2023, in ALLIANZ GLOBAL INVESTORS, ET AL. v. BANK OF AMERICA CORP., ET AL., the parties executed an agreement to resolve all of plaintiffs’ claims. Additional information concerning this action is publicly available in court filings under the docket number 18-CV-10364 (S.D.N.Y.) (Schofield, J.). On March 29, 2023, in ALLIANZ GLOBAL INVESTORS GMBH AND OTHERS v. BARCLAYS BANK PLC AND OTHERS, the parties executed an agreement to resolve all of plaintiffs’ claims. Additional information concerning this action is publicly available in court filings under the case number CL-2018-000840 in the High Court and under the case number 1430/5/7/22 (T) in the Competition Appeal Tribunal. On March 30, 2023, in NYPL v. JPMORGAN CHASE & CO., ET AL., the United States District Court for the Southern District of New York granted defendants’ motion for summary judgment and dismissed all remaining claims. Additional information concerning this action is publicly available in court filings under the docket numbers 15-CV-2290 (N.D. Cal.) (Chhabria, J.), 15-CV-9300 (S.D.N.Y.) (Schofield, J.) and 22-698 (2d Cir.). Interchange Fee Litigation On March 15, 2023, the United States Court of Appeals for the Second Circuit affirmed the district court’s ruling that the parties’ damages class settlement is fair and reasonable. Additional information concerning this matter is publicly available in court filings under the docket numbers MDL 05-1720 (E.D.N.Y.) (Brodie, J.) and 20-339(L) (2d Cir.). Shareholder Derivative and Securities Litigation On March 24, 2023, in IN RE CITIGROUP SECURITIES LITIGATION, the United States District Court for the Southern District of New York granted defendants’ motion to dismiss without prejudice. Additional information concerning this action is publicly available in court filings under the docket number 1:20-CV-9132 (S.D.N.Y.) (Preska, J.). Settlement Payments Payments required in any settlement agreements described above have been made or are covered by existing litigation or other accruals.

CONDENSED CONSOLIDATING FINANCI

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	3 Months Ended
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS Citigroup’s Registration Statement on Form S-3 on file with the SEC includes its wholly owned subsidiary, Citigroup Global Markets Holdings Inc. (CGMHI), as a co-registrant. Any securities issued by CGMHI under the Form S-3 will be fully and unconditionally guaranteed by Citigroup. The following are the Condensed Consolidating Statements of Income and Comprehensive Income for the three months ended March 31, 2023 and 2022, Condensed Consolidating Balance Sheet as of March 31, 2023 and December 31, 2022 and Condensed Consolidating Statement of Cash Flows for the three months ended March 31, 2023 and 2022 for Citigroup Inc., the parent holding company (Citigroup parent company), CGMHI, other Citigroup subsidiaries and eliminations, and total consolidating adjustments. “Other Citigroup subsidiaries and eliminations” includes all other subsidiaries of Citigroup, intercompany eliminations and income (loss) from discontinued operations. “Consolidating adjustments” includes Citigroup parent company elimination of distributed and undistributed income of subsidiaries and investment in subsidiaries. These Condensed Consolidating Financial Statements have been prepared and presented in accordance with SEC Regulation S-X Rule 3-10, “Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered.” These Condensed Consolidating Financial Statements are presented for purposes of additional analysis, but should be considered in relation to the Consolidated Financial Statements of Citigroup taken as a whole. Condensed Consolidating Statements of Income and Comprehensive Income Three Months Ended March 31, 2023 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 3,291 $ — $ — $ (3,291) $ — Interest revenue — 6,269 23,126 — 29,395 Interest revenue—intercompany 1,653 1,587 (3,240) — — Interest expense 1,503 4,777 9,767 — 16,047 Interest expense—intercompany 326 2,282 (2,608) — — Net interest income $ (176) $ 797 $ 12,727 $ — $ 13,348 Commissions and fees $ — $ 1,133 $ 1,233 $ — $ 2,366 Commissions and fees—intercompany (14) 47 (33) — — Principal transactions (631) 674 3,896 — 3,939 Principal transactions—intercompany 327 562 (889) — — Other revenue (59) 31 1,822 — 1,794 Other revenue—intercompany 16 (10) (6) — — Total non-interest revenues $ (361) $ 2,437 $ 6,023 $ — $ 8,099 Total revenues, net of interest expense $ 2,754 $ 3,234 $ 18,750 $ (3,291) $ 21,447 Provisions for credit losses and for benefits and claims $ — $ 19 $ 1,956 $ — $ 1,975 Operating expenses Compensation and benefits $ 5 $ 1,490 $ 6,043 $ — $ 7,538 Compensation and benefits—intercompany 17 — (17) — — Other operating 33 539 5,179 — 5,751 Other operating—intercompany 4 888 (892) — — Total operating expenses $ 59 $ 2,917 $ 10,313 $ — $ 13,289 Equity in undistributed income of subsidiaries $ 1,543 $ — $ — $ (1,543) $ — Income (loss) from continuing operations before income taxes $ 4,238 $ 298 $ 6,481 $ (4,834) $ 6,183 Provision (benefit) for income taxes (368) 115 1,784 — 1,531 Income (loss) from continuing operations $ 4,606 $ 183 $ 4,697 $ (4,834) $ 4,652 Income (loss) from discontinued operations, net of taxes — — (1) — (1) Net income before attribution of noncontrolling interests $ 4,606 $ 183 $ 4,696 $ (4,834) $ 4,651 Noncontrolling interests — — 45 — 45 Net income (loss) $ 4,606 $ 183 $ 4,651 $ (4,834) $ 4,606 Comprehensive income Add: Other comprehensive income (loss) $ 1,594 $ (28) $ (1,047) $ 1,075 $ 1,594 Total Citigroup comprehensive income (loss) $ 6,200 $ 155 $ 3,604 $ (3,759) $ 6,200 Add: Other comprehensive income attributable to noncontrolling interests $ — $ — $ 32 $ — $ 32 Add: Net income attributable to noncontrolling interests — — 45 — 45 Total comprehensive income (loss) $ 6,200 $ 155 $ 3,681 $ (3,759) $ 6,277 Condensed Consolidating Statements of Income and Comprehensive Income Three Months Ended March 31, 2022 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 250 $ — $ — $ (250) $ — Interest revenue — 762 12,389 — 13,151 Interest revenue—intercompany 902 139 (1,041) — — Interest expense 1,179 194 907 — 2,280 Interest expense—intercompany 90 354 (444) — — Net interest income $ (367) $ 353 $ 10,885 $ — $ 10,871 Commissions and fees $ — $ 1,361 $ 1,207 $ — $ 2,568 Commissions and fees—intercompany — 84 (84) — — Principal transactions 1,862 1,597 1,131 — 4,590 Principal transactions—intercompany (1,849) (88) 1,937 — — Other revenue 69 158 930 — 1,157 Other revenue—intercompany (57) (18) 75 — — Total non-interest revenues $ 25 $ 3,094 $ 5,196 $ — $ 8,315 Total revenues, net of interest expense $ (92) $ 3,447 $ 16,081 $ (250) $ 19,186 Provisions for credit losses and for benefits and claims $ — $ (1) $ 756 $ — $ 755 Operating expenses Compensation and benefits $ — $ 1,512 $ 5,308 $ — $ 6,820 Compensation and benefits—intercompany 11 — (11) — — Other operating 24 656 5,665 — 6,345 Other operating—intercompany 3 754 (757) — — Total operating expenses $ 38 $ 2,922 $ 10,205 $ — $ 13,165 Equity in undistributed income of subsidiaries $ 4,134 $ — $ — $ (4,134) $ — Income (loss) from continuing operations before income $ 4,004 $ 526 $ 5,120 $ (4,384) $ 5,266 Provision (benefit) for income taxes (302) (216) 1,459 — 941 Income (loss) from continuing operations $ 4,306 $ 742 $ 3,661 $ (4,384) $ 4,325 Income (loss) from discontinued operations, net of taxes — — (2) — (2) Net income (loss) before attribution of noncontrolling interests $ 4,306 $ 742 $ 3,659 $ (4,384) $ 4,323 Noncontrolling interests — — 17 — 17 Net income (loss) $ 4,306 $ 742 $ 3,642 $ (4,384) $ 4,306 Comprehensive income Add: Other comprehensive income (loss) $ (4,820) $ 449 $ (2,070) $ 1,621 $ (4,820) Total Citigroup comprehensive income (loss) $ (514) $ 1,191 $ 1,572 $ (2,763) $ (514) Add: Other comprehensive income attributable to noncontrolling interests $ — $ — $ (29) $ — $ (29) Add: Net income attributable to noncontrolling interests — — 17 — 17 Total comprehensive income (loss) $ (514) $ 1,191 $ 1,560 $ (2,763) $ (526) Condensed Consolidating Balance Sheet March 31, 2023 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 739 $ 25,485 $ — $ 26,224 Cash and due from banks—intercompany 33 5,846 (5,879) — — Deposits with banks, net of allowance — 7,107 295,628 — 302,735 Deposits with banks—intercompany 4,000 9,514 (13,514) — — Securities borrowed and purchased under resale agreements — 307,774 76,424 — 384,198 Securities borrowed and purchased under resale agreements—intercompany — 20,355 (20,355) — — Trading account assets 148 248,341 135,417 — 383,906 Trading account assets—intercompany 247 4,889 (5,136) — — Investments, net of allowance 1 250 512,327 — 512,578 Loans, net of unearned income — 1,884 650,111 — 651,995 Loans, net of unearned income—intercompany — 111 (111) — — Allowance for credit losses on loans (ACLL) — (14) (17,155) — (17,169) Total loans, net $ — $ 1,981 $ 632,845 $ — $ 634,826 Advances to subsidiaries $ 146,754 $ — $ (146,754) $ — $ — Investments in subsidiary bank holding company 176,035 — — (176,035) — Investments in non-bank subsidiaries 48,381 — — (48,381) — Other assets, net of allowance (1) 11,493 67,102 132,051 — 210,646 Other assets—intercompany 4,577 97,995 (102,572) — — Total assets $ 391,669 $ 771,893 $ 1,515,967 $ (224,416) $ 2,455,113 Liabilities and equity Deposits $ — $ — $ 1,330,459 $ — $ 1,330,459 Deposits—intercompany — — — — — Securities loaned and sold under repurchase agreements — 236,426 21,255 — 257,681 Securities loaned and sold under repurchase agreements—intercompany — 62,675 (62,675) — — Trading account liabilities 32 123,141 61,837 — 185,010 Trading account liabilities—intercompany 722 3,787 (4,509) — — Short-term borrowings — 17,079 23,108 — 40,187 Short-term borrowings—intercompany — 15,390 (15,390) — — Long-term debt 166,826 96,700 16,158 — 279,684 Long-term debt—intercompany — 90,431 (90,431) — — Advances from subsidiary bank holding company 5,028 — (5,028) — — Advances from non-bank subsidiaries 8,035 — (8,035) — — Other liabilities 2,627 75,199 75,247 — 153,073 Other liabilities—intercompany 104 12,090 (12,194) — — Stockholders’ equity 208,295 38,975 186,165 (224,416) 209,019 Total liabilities and equity $ 391,669 $ 771,893 $ 1,515,967 $ (224,416) $ 2,455,113 (1) Citigroup parent company and Other Citigroup subsidiaries at March 31, 2023 included $46.8 billion of placements to Citibank and its branches, of which $35.2 billion had a remaining term of less than 30 days. Condensed Consolidating Balance Sheet December 31, 2022 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 955 $ 29,622 $ — $ 30,577 Cash and due from banks—intercompany 15 7,448 (7,463) — — Deposits with banks, net of allowance — 7,902 303,546 — 311,448 Deposits with banks—intercompany 3,000 10,816 (13,816) — — Securities borrowed and purchased under resale agreements — 286,724 78,677 — 365,401 Securities borrowed and purchased under resale agreements—intercompany — 19,549 (19,549) — — Trading account assets 130 202,678 131,306 — 334,114 Trading account assets—intercompany 176 7,279 (7,455) — — Investments, net of allowance 1 265 526,316 — 526,582 Loans, net of unearned income — 1,749 655,472 — 657,221 Loans, net of unearned income—intercompany — 337 (337) — — Allowance for credit losses on loans (ACLL) — — (16,974) — (16,974) Total loans, net $ — $ 2,086 $ 638,161 $ — $ 640,247 Advances to subsidiaries $ 146,843 $ — $ (146,843) $ — $ — Investments in subsidiary bank holding company 172,721 — — (172,721) — Investments in non-bank subsidiaries 48,295 — — (48,295) — Other assets, net of allowance (1) 10,441 66,753 131,113 — 208,307 Other assets—intercompany 3,346 94,716 (98,062) — — Total assets $ 384,968 $ 707,171 $ 1,545,553 $ (221,016) $ 2,416,676 Liabilities and equity Deposits $ — $ — $ 1,365,954 $ — $ 1,365,954 Deposits—intercompany — — — — — Securities loaned and sold under repurchase agreements — 181,765 20,679 — 202,444 Securities loaned and sold under repurchase agreements—intercompany — 64,151 (64,151) — — Trading account liabilities 23 108,940 61,684 — 170,647 Trading account liabilities—intercompany 581 6,989 (7,570) — — Short-term borrowings — 20,382 26,714 — 47,096 Short-term borrowings—intercompany — 23,468 (23,468) — — Long-term debt 166,257 88,844 16,505 — 271,606 Long-term debt—intercompany — 83,224 (83,224) — — Advances from subsidiary bank holding company 6,629 — (6,629) — — Advances from non-bank subsidiaries 7,933 — (7,933) — — Other liabilities 2,321 75,040 79,730 — 157,091 Other liabilities—intercompany 35 15,530 (15,565) — — Stockholders’ equity 201,189 38,838 182,827 (221,016) 201,838 Total liabilities and equity $ 384,968 $ 707,171 $ 1,545,553 $ (221,016) $ 2,416,676 (1) Other assets for Citigroup parent company at December 31, 2022 included $40.2 billion of placements to Citibank and its branches, of which $29.2 billion had a remaining term of less than 30 days. Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2023 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ 3,337 $ (31,964) $ (1,858) $ — $ (30,485) Cash flows from investing activities of continuing operations Change in securities borrowed and purchased under agreements to resell $ — $ (21,856) $ 3,059 $ — $ (18,797) Change in loans — — 3,010 — 3,010 Proceeds from sales and securitizations of loans — — 895 — 895 Net payment due to transfer of net liabilities associated with divestitures — — (29) — (29) Available-for-sale (AFS) debt securities: Purchases of investments — — (52,708) — (52,708) Proceeds from sales of investments — — 18,619 — 18,619 Proceeds from maturities of investments — — 51,034 — 51,034 Held-to-maturity (HTM) debt securities: Purchases of investments — — (631) — (631) Proceeds from maturities of investments — — 1,977 — 1,977 Changes in investments and advances—intercompany 456 (3,662) 3,206 — — Other investing activities — (32) (6,411) — (6,443) Net cash provided by (used in) investing activities of continuing operations $ 456 $ (25,550) $ 22,021 $ — $ (3,073) Cash flows from financing activities of continuing operations Dividends paid $ (1,267) $ (14) $ 14 $ — $ (1,267) Issuance of preferred stock 1,245 — — — 1,245 Proceeds (repayments) from issuance of long-term debt, net (940) 4,598 (388) — 3,270 Proceeds (repayments) from issuance of long-term debt—intercompany, net — 2,111 (2,111) — — Change in deposits — — (35,495) — (35,495) Change in securities loaned and sold under agreements to repurchase — 53,185 2,052 — 55,237 Change in short-term borrowings — (3,303) (3,606) — (6,909) Net change in short-term borrowings and other advances—intercompany (1,498) (2,978) 4,476 — — Other financing activities (315) — — — (315) Net cash provided by (used in) financing activities of continuing operations $ (2,775) $ 53,599 $ (35,058) $ — $ 15,766 Effect of exchange rate changes on cash and due from banks $ — $ — $ (274) $ — $ (274) Change in cash and due from banks and deposits with banks $ 1,018 $ (3,915) $ (15,169) $ — $ (18,066) Cash and due from banks and deposits with banks at beginning of period 3,015 27,121 311,889 — 342,025 Cash and due from banks and deposits with banks at end of period $ 4,033 $ 23,206 $ 296,720 $ — $ 323,959 Cash and due from banks (including segregated cash and other deposits) $ 33 $ 6,585 $ 19,606 $ — $ 26,224 Deposits with banks, net of allowance 4,000 16,621 277,114 — 297,735 Cash and due from banks and deposits with banks at end of period $ 4,033 $ 23,206 $ 296,720 $ — $ 323,959 Supplemental disclosure of cash flow information for continuing operations Cash paid (received) during the period for income taxes $ 59 $ 43 $ 1,491 $ — $ 1,593 Cash paid during the period for interest 1,462 6,252 6,644 — 14,358 Non-cash investing activities Transfer of investment securities from HTM to AFS $ — $ — $ 3,324 $ — $ 3,324 Transfers to loans HFS ( Other assets ) from loans — — 2,696 — 2,696 Transfers from loans HFS ( Other assets ) to loans HFI — — 322 — 322 Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2022 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ (4,607) $ (3,757) $ (883) $ — $ (9,247) Cash flows from investing activities of continuing operations Change in securities borrowed and purchased under agreements to resell $ — $ (15,750) $ (2,372) $ — $ (18,122) Change in loans — — (9,643) — (9,643) Proceeds from sales and securitizations of loans — — 676 — 676 AFS debt securities: Purchases of investments — — (66,156) — (66,156) Proceeds from sales of investments — — 57,084 — 57,084 Proceeds from maturities of investments — — 24,210 — 24,210 HTM debt securities: Purchases of investments — — (28,406) — (28,406) Proceeds from maturities of investments — — 2,775 — 2,775 Changes in investments and advances—intercompany (9,916) (2,369) 12,285 — — Other investing activities — — (1,238) — (1,238) Net cash provided by (used in) investing activities of continuing operations $ (9,916) $ (18,119) $ (10,785) $ — $ (38,820) Cash flows from financing activities of continuing operations Dividends paid $ (1,286) $ (259) $ 259 $ — $ (1,286) Treasury stock acquired (2,833) — — — (2,833) Proceeds (repayments) from issuance of long-term debt, net 10,447 5,645 (3,485) — 12,607 Proceeds (repayments) from issuance of long-term debt—intercompany, net — 1,763 (1,763) — — Change in deposits — — 34,816 — 34,816 Change in securities loaned and sold under agreements to repurchase — 5,220 7,989 — 13,209 Change in short-term borrowings — 3,158 (987) — 2,171 Net change in short-term borrowings and other advances—intercompany 8,530 6,621 (15,151) — — Capital contributions from (to) parent — 250 (250) — — Other financing activities (330) — — — (330) Net cash provided by (used in) financing activities of continuing operations $ 14,528 $ 22,398 $ 21,428 $ — $ 58,354 Effect of exchange rate changes on cash and due from banks $ — $ — $ (233) $ — $ (233) Change in cash and due from banks and deposits with banks $ 5 $ 522 $ 9,527 $ — $ 10,054 Cash and due from banks and deposits with banks at beginning of period 3,517 26,665 231,851 — 262,033 Cash and due from banks and deposits with banks at end of period $ 3,522 $ 27,187 $ 241,378 $ — $ 272,087 Cash and due from banks (including segregated cash and other deposits) $ 22 $ 8,484 $ 19,262 $ — $ 27,768 Deposits with banks, net of allowance 3,500 18,703 222,116 — 244,319 Cash and due from banks and deposits with banks at end of period $ 3,522 $ 27,187 $ 241,378 $ — $ 272,087 Supplemental disclosure of cash flow information for continuing operations Cash paid (received) during the period for income taxes $ (13) $ (10) $ 654 $ — $ 631 Cash paid during the period for interest 1,305 522 955 — 2,782 Non-cash investing activities Decrease in net loans associated with divestitures reclassified to HFS $ — $ — $ 14,970 $ — $ 14,970 Decrease in goodwill associated with divestitures reclassified to HFS — — 715 — 715 Transfers to loans HFS ( Other assets ) from loans — — 328 — 328 Non-cash financing activities Decrease in deposits associated with divestitures reclassified to HFS $ — $ — $ 18,334 $ — $ 18,334 Decrease in long-term debt associated with divestitures reclassified to HFS — — 28 — 28

BASIS OF PRESENTATION, UPDATE_2

BASIS OF PRESENTATION, UPDATED ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited Consolidated Financial Statements as of March 31, 2023 and for the three-month periods ended March 31, 2023 and 2022 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, 2022. 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 and Cash Equivalants	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.
Allowances for Credit Losses (ACL)	Allowances for Credit Losses (ACL) Beginning January 1, 2023, Citi adopted Accounting Standards Update (ASU) No. 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures under the methodology described below. For information about Citi’s accounting for troubled debt restructurings (TDRs) prior to January 1, 2023, see Note 1 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K. ASU 2022-02 eliminates the accounting and disclosure requirements for TDRs, including the requirement to measure the ACLL for TDRs using a discounted cash flow (DCF) approach. With the elimination of TDR accounting requirements, reasonably expected TDRs are no longer considered when determining the term over which to estimate expected credit losses. The ACLL for modified loans that are collateral dependent continues to be based on the fair value of the collateral.
Consumer Loans	Consumer Loans Upon adoption of the ASU on January 1, 2023, Citi discontinued the use of a DCF approach for consumer loans formerly considered TDRs. Beginning January 1, 2023, Citi measures the ACLL for all consumer loans under approaches that do not incorporate discounting, primarily utilizing models that consider the borrowers’ probability of default, loss given default and exposure at default. In addition, upon adoption of the ASU, Citi collectively evaluates smaller-balance homogenous loans formerly considered TDRs for expected credit losses, whereas previously those loans had been individually evaluated.
Accounting Changes	ACCOUNTING CHANGES TDRs and Vintage Disclosures In March 2022, the FASB issued ASU No. 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures . Citi adopted the ASU on January 1, 2023. Citi adopted the guidance on the recognition and measurement of TDRs under the modified retrospective approach. See the “ACL” section under the “Updated Significant Accounting Policies” heading in this Note above for a description of the ASU’s amendments to the TDR recognition and measurement guidance. Adopting those amendments resulted in a decrease to the ACLL of $352 million and an increase in other assets related to held-for-sale businesses of $44 million, with a corresponding increase to retained earnings of $290 million and a decrease in deferred tax assets of $106 million on January 1, 2023. The ACL for corporate loans was unaffected because the measurement approach used for corporate loans is not in the scope of this ASU. The ASU also requires disclosure of modifications of loans to borrowers experiencing financial difficulty if the modification involves principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, a term extension or a combination of those types of modifications. In addition, the ASU requires the disclosure of current-period gross write-offs by year of loan origination (vintage). The amendments related to disclosures are required to be applied prospectively beginning as of the date of adoption. See Note 13 for these new disclosures for periods beginning on and after January 1, 2023. Fair Value Hedging—Portfolio Layer Method In March 2022, the FASB issued ASU No. 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method , intended to better align hedge accounting with an organization’s risk management strategies. Specifically, the guidance expands the current single-layer method to allow multiple hedge layers of a single closed portfolio of qualifying assets, which include both prepayable and non-prepayable assets. Coincident with the adoption of this ASU, on January 1, 2023, Citi transferred HTM mortgage-backed securities with an amortized cost and fair value of approximately $3.3 billion and $3.4 billion, respectively, into AFS as permitted under the guidance, and hedged them under the portfolio layer method. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer. Long-Duration Insurance Contracts In August 2018, the FASB issued ASU No. 2018-12, Financial Services—Insurance: Targeted Improvements to the Accounting for Long-Duration Contracts , which changes the existing recognition, measurement, presentation and disclosures for long-duration contracts issued by an insurance entity. Specifically, the guidance (i) improves the timeliness of recognizing changes in the liability for future policy benefits and prescribes the rate used to discount future cash flows for long-duration insurance contracts, (ii) simplifies and improves the accounting for certain market-based options or guarantees associated with deposit (or account balance) contracts, (iii) simplifies the amortization of deferred acquisition costs and (iv) introduces additional quantitative and qualitative disclosures. Citi has certain insurance subsidiaries, primarily in Mexico, that issue long-duration insurance contracts such as traditional life insurance policies and life-contingent annuity contracts that are impacted by the requirements of ASU 2018-12. The effective date of ASU 2018-12 was deferred for all insurance entities by ASU 2019-09, Financial Services—Insurance: Effective Date (issued in October 2019) and by ASU 2020-11, Financial Services—Insurance: Effective Date and Early Application (issued in November 2020). Citi adopted the targeted improvements in ASU 2018-12 on January 1, 2023, resulting in a $39 million decrease in Other liabilities and a $27 million increase in AOCI , after-tax. Voluntary Change in Goodwill Impairment Assessment Date During 2022, the Company voluntarily changed its annual goodwill impairment assessment date from July 1 to October 1. See Notes 1 and 16 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K for additional information. Multiple Macroeconomic Scenarios-Based ACL Approach During the second quarter of 2022, Citi refined its ACL methodology to utilize multiple macroeconomic scenarios to estimate its allowance for credit losses. The ACL was previously estimated using a combination of a single base-case forecast scenario as part of its quantitative component and a component of its qualitative management adjustment that reflects economic uncertainty from downside macroeconomic scenarios. As a result of this change, Citi now explicitly incorporates multiple macroeconomic scenarios—base, upside, and downside—and associated probabilities in the quantitative component when estimating its ACL, while still retaining certain of its qualitative management adjustments. This refinement represents a “change in accounting estimate” under ASC Topic 250, Accounting Changes and Error Corrections , with prospective application beginning in the period of change. This change in accounting estimate resulted in a decrease of approximately $0.3 billion in the allowance for credit losses in the second quarter of 2022, partially offsetting an increase of $0.8 billion in the allowance for credit losses due to the increased macroeconomic uncertainty and other factors in the second quarter of 2022. FUTURE ACCOUNTING CHANGES Accounting for Investments in Tax Credit Structures In March 2023, the FASB issued ASU No. 2023‐02, Investments—Equity Method and Joint Ventures (Topic 3232): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method . The ASU expands 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, Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions In June 2022, the FASB issued ASU No. 2022-3, 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.

DISCONTINUED OPERATIONS, SIGN_2

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS (Tables)	3 Months Ended
	Mar. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Summarized financial information disposal groups including discontinued operations	The following table summarizes financial information for all Discontinued operations : Three Months Ended March 31, In millions of dollars 2023 2022 Total revenues, net of interest expense $ — $ — Income (loss) from discontinued operations $ (1) $ (2) Benefit for income taxes — — Income (loss) from discontinued operations, net of taxes $ (1) $ (2) March 31, 2023 In millions of dollars Assets Liabilities Consumer banking business in Sale agreement date Closing date Cash and deposits with banks Loans (1) Goodwill Other assets, advances to/from subsidiaries Other assets Total assets Deposits Long-term debt Other liabilities Total liabilities Australia (2) 8/9/2021 6/1/2022 $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — Philippines (3) 12/23/2021 8/1/2022 — — — — — — — — — — Thailand (4) 1/14/2022 11/1/2022 $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — India (5) 3/30/2022 3/1/2023 — — — — — — — — — — Taiwan (6) 1/28/2022 second half 2023 $ 102 $ 7,845 $ 196 $ 4,654 $ 198 $ 12,995 $ 10,046 $ — $ 238 $ 10,284 Income (loss) before taxes (7) Three Months Ended In millions of dollars 2023 2022 Australia (2) $ — $ 164 Philippines (3) — 40 Thailand (4) — (11) India (5) 2 72 Taiwan (6) 57 46 (1) Loans, net of allowance as of March 31, 2023 includes $24 million for Taiwan. (2) On June 1, 2022, Citi completed the sale of its Australia consumer banking business, which was part of 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 $760 million ($640 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 shown in the above table for Australia reflects Citi’s ownership through June 1, 2022. (3) On August 1, 2022, Citi completed the sale of its Philippines consumer banking business, which was part of 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 shown in the above table for the Philippines reflects Citi’s ownership through August 1, 2022. (4) On November 1, 2022, Citi completed the sale of its Thailand consumer banking business, which was part of 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 shown in the above table for Thailand reflects Citi’s ownership through November 1, 2022. (5) On March 1, 2023, Citi completed the sale of its India consumer banking business, which was part of 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 $1.1 billion ($727 million after-tax), subject to closing adjustments, recorded in Other revenue . The income before taxes shown in the above table for India reflects Citi’s ownership through March 1, 2023. (6) This sale is expected to result in an after-tax gain upon closing. (7) 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 and India, 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 the Legacy Franchises operating segment and Corporate/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 $ — Additional charges (releases) $ — Utilization — Foreign exchange — Balance at September 30, 2022 $ —

OPERATING SEGMENTS (Tables)

OPERATING SEGMENTS (Tables)	3 Months Ended
OPERATING SEGMENTS (Tables)	Mar. 31, 2023
Segment Reporting [Abstract]
Information regarding the Company's operations by segment	The following table presents certain information regarding the Company’s continuing operations by operating segment and Corporate/Other : Three Months Ended March 31, In millions of dollars, except identifiable assets, average loans and average deposits in billions ICG PBWM Legacy Franchises Corporate/Other Total Citi 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 Net interest income $ 5,028 $ 3,784 $ 5,934 $ 5,385 $ 1,290 $ 1,508 $ 1,096 $ 194 $ 13,348 $ 10,871 Non-interest revenue 6,205 7,376 514 520 1,562 423 (182) (4) 8,099 8,315 Total revenues, net of interest expense $ 11,233 $ 11,160 $ 6,448 $ 5,905 $ 2,852 $ 1,931 $ 914 $ 190 $ 21,447 $ 19,186 Operating expense 6,973 6,723 4,254 3,889 1,752 2,293 310 260 13,289 13,165 Provisions for credit losses (72) 971 1,591 (376) 345 160 111 — 1,975 755 Income (loss) from continuing operations before taxes $ 4,332 $ 3,466 $ 603 $ 2,392 $ 755 $ (522) $ 493 $ (70) $ 6,183 $ 5,266 Provision (benefits) for income taxes 1,034 808 114 532 149 (137) 234 (262) 1,531 941 Income (loss) from continuing operations $ 3,298 $ 2,658 $ 489 $ 1,860 $ 606 $ (385) $ 259 $ 192 $ 4,652 $ 4,325 Identifiable assets (March 31, 2023 and December 31, 2022) $ 1,769 $ 1,730 $ 490 $ 494 $ 94 $ 97 $ 102 $ 96 $ 2,455 $ 2,417 Average loans 283 289 333 312 38 48 — — 654 649 Average deposits 853 826 434 447 50 55 26 6 1,363 1,334

INTEREST REVENUE AND EXPENSE (T

INTEREST REVENUE AND EXPENSE (Tables)	3 Months Ended
INTEREST REVENUE AND EXPENSE (Tables)	Mar. 31, 2023
Banking and Thrift, Interest [Abstract]
Interest revenue and interest expense	Interest revenue and Interest expense consisted of the following: Three Months Ended March 31, In millions of dollars 2023 2022 Interest revenue Consumer loans $ 8,624 $ 6,262 Corporate loans 4,659 2,454 Loan interest, including fees $ 13,283 $ 8,716 Deposits with banks 3,031 296 Securities borrowed and purchased under agreements to resell 5,174 394 Investments, including dividends 4,144 2,050 Trading account assets (1) 2,747 1,146 Other interest-earning assets (2) 1,016 549 Total interest revenue $ 29,395 $ 13,151 Interest expense Deposits $ 7,708 $ 871 Securities loaned and sold under agreements to repurchase 3,566 282 Trading account liabilities (1) 787 147 Short-term borrowings and other interest-bearing liabilities (3) 1,649 55 Long-term debt 2,337 925 Total interest expense $ 16,047 $ 2,280 Net interest income $ 13,348 $ 10,871 Provision for credit losses on loans 1,737 260 Net interest income after provision for credit losses on loans $ 11,611 $ 10,611 (1) Interest expense on Trading account liabilities of ICG is reported as a reduction of Interest revenue . Interest revenue 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)	3 Months Ended
	Mar. 31, 2023
Other Income and Expenses [Abstract]
Schedule of commissions, fees, administration and other fiduciary fees revenue	The following tables present Commissions and fees revenue: Three Months Ended March 31, 2023 In millions of dollars ICG PBWM Legacy Franchises Total Investment banking $ 726 $ — $ — $ 726 Brokerage commissions 415 178 44 637 Credit and bank card income Interchange fees 333 2,347 169 2,849 Card-related loan fees 13 43 62 118 Card rewards and partner payments (1) (174) (2,663) (91) (2,928) Deposit-related fees (2) 252 39 8 299 Transactional service fees 289 4 26 319 Corporate finance (3) 99 3 — 102 Insurance distribution revenue — 58 34 92 Insurance premiums — 1 21 22 Loan servicing 9 16 3 28 Other 5 56 41 102 Total commissions and fees (4) $ 1,967 $ 82 $ 317 $ 2,366 Three Months Ended March 31, 2022 In millions of dollars ICG PBWM Legacy Franchises Total Investment banking $ 908 $ — $ — $ 908 Brokerage commissions 460 240 67 767 Credit and bank card income Interchange fees 240 2,099 221 2,560 Card-related loan fees 9 64 81 154 Card rewards and partner payments (1) (118) (2,499) (172) (2,789) Deposit-related fees (2) 267 59 18 344 Transactional service fees 254 4 26 284 Corporate finance (3) 116 3 — 119 Insurance distribution revenue — 52 36 88 Insurance premiums — 1 25 26 Loan servicing 12 10 4 26 Other (1) 47 35 81 Total commissions and fees (4) $ 2,147 $ 80 $ 341 $ 2,568 (1) Citi’s consumer credit card programs have certain partner sharing agreements that vary by partner. These agreements are subject to contractually based performance thresholds that, if met, would require Citi to make ongoing payments to the partner. The threshold is based on the profitability of a program and is generally calculated based on predefined program revenues less predefined program expenses. In most of Citi’s partner sharing agreements, program expenses include net credit losses and, to the extent that an increase in net credit losses reduces Citi’s liability for the partners’ share for a given program year, would generally result in lower payments to partners in total for that year and vice versa. Further, in some instances, other partner payments are based on program sales and new account acquisitions. (2) Overdraft fees are accounted for under ASC 310. Citi eliminated overdraft fees, returned item fees and overdraft protection fees beginning in June 2022. Includes overdraft fees (prior to the elimination of overdraft fees in June 2022) of $0 and $32 million for the three months ended March 31, 2023 and 2022, respectively. (3) Consists primarily of fees earned from structuring and underwriting loan syndications or related financing activity. This activity is accounted for under ASC 310. (4) Commissions and fees include $(2,656) million and $(2,427) million not accounted for under ASC 606, Revenue from Contracts with Customers , for the three months ended March 31, 2023 and 2022, 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 tables present Administration and other fiduciary fees revenue: Three Months Ended March 31, 2023 In millions of dollars ICG PBWM Legacy Franchises Total Custody fees $ 418 $ 20 $ 6 $ 444 Fiduciary fees 75 153 82 310 Guarantee fees 132 8 2 142 Total administration and other fiduciary fees (1) $ 625 $ 181 $ 90 $ 896 Three Months Ended March 31, 2022 In millions of dollars ICG PBWM Legacy Franchises Total Custody fees $ 447 $ 23 $ 3 $ 473 Fiduciary fees 64 205 80 349 Guarantee fees 132 10 2 144 Total administration and other fiduciary fees (1) $ 643 $ 238 $ 85 $ 966 (1) Administration and other fiduciary fees include $142 million and $144 million for the three months ended March 31, 2023 and 2022, 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)	3 Months Ended
PRINCIPAL TRANSACTIONS (Tables)	Mar. 31, 2023
Principal Transactions Revenue, Net [Abstract]
Principal transactions revenue	The following table presents Principal transactions revenue: Three Months Ended March 31, In millions of dollars 2023 2022 Interest rate risks (1) $ 1,380 $ 1,270 Foreign exchange risks (2) 1,493 1,747 Equity risks (3) 634 932 Commodity and other risks (4) 498 451 Credit products and risks (5) (66) 190 Total $ 3,939 $ 4,590 (1) Includes revenues from government securities and corporate debt, municipal securities, mortgage securities and other debt instruments. Also includes spot and forward trading of currencies and exchange-traded and over-the-counter (OTC) currency options, options on fixed income securities, interest rate swaps, currency swaps, swap options, caps and floors, financial futures, OTC options and forward contracts on fixed income securities. (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) Primarily includes revenues from crude oil, refined oil products, natural gas and other commodities trades. (5) Includes revenues from structured credit products.

RETIREMENT BENEFITS (Tables)

RETIREMENT BENEFITS (Tables)	3 Months Ended
RETIREMENT BENEFITS (Tables)	Mar. 31, 2023
Retirement Benefits [Abstract]
Components of net (benefit) expense	The following table summarizes the components of net (benefit) expense recognized in the Consolidated Statement of Income for the Company’s pension and postretirement plans for Significant Plans and All Other Plans. Benefits earned during the period are reported in Compensation and benefits expenses and all other components of the net period benefit cost are reported in Other operating expenses in the Consolidated Statement of Income: Three Months Ended March 31, Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2023 2022 2023 2022 2023 2022 2023 2022 Service cost $ — $ — $ 28 $ 34 $ — $ — $ — $ 1 Interest cost on benefit obligation 127 86 98 73 5 3 25 23 Expected return on assets (161) (154) (81) (66) (3) (3) (19) (20) Amortization of unrecognized: Prior service cost (benefit) 1 1 (2) (2) (2) (2) (2) (3) Net actuarial loss (gain) 38 56 18 13 (3) (1) (4) 1 Curtailment (gain) (1) — — (8) — — — — — Settlement loss (1) — — 3 — — — — — Total net (benefit) expense $ 5 $ (11) $ 56 $ 52 $ (3) $ (3) $ — $ 2 (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 March 31, In millions of dollars 2023 2022 Non-service-related expense $ 5 $ 5 Total net expense $ 5 $ 5
Summary of the funded status and amounts recognized in the Consolidated Balance Sheet for the Company's U.S. qualified, non-qualified plans and plans outside the U.S.	The following table summarizes the funded status and amounts recognized on the Consolidated Balance Sheet for the Company’s Significant Plans: Three Months Ended March 31, 2023 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 $ 9,741 $ 6,375 $ 375 $ 1,013 Plans measured annually (19) (1,774) — (193) Projected benefit obligation at beginning of year—Significant Plans $ 9,722 $ 4,601 $ 375 $ 820 Service cost — 10 — — Interest cost on benefit obligation 127 80 5 22 Actuarial (gain) loss 253 20 9 (8) Benefits paid, net of participants’ contributions (220) (68) (15) (12) Foreign exchange impact and other — 199 — 68 Projected benefit obligation at period end—Significant Plans $ 9,882 $ 4,842 $ 374 $ 890 Change in plan assets Plan assets at fair value at beginning of year $ 10,145 $ 6,086 $ 253 $ 855 Plans measured annually — (1,226) — (7) Plan assets at fair value at beginning of year—Significant Plans $ 10,145 $ 4,860 $ 253 $ 848 Actual return on plan assets 349 115 7 15 Company contributions, net of reimbursements 14 11 13 — Benefits paid, net of participants’ contributions (220) (68) (15) (12) Foreign exchange impact and other — 167 — 70 Plan assets at fair value at period end—Significant Plans $ 10,288 $ 5,085 $ 258 $ 921 Qualified plans (1) $ 938 $ 243 $ (116) $ 31 Nonqualified plans (2) (532) — — — Funded status of the plans at period end—Significant Plans $ 406 $ 243 $ (116) $ 31 Net amount recognized at period end Benefit asset $ 938 $ 787 $ — $ 31 Benefit liability (532) (544) (116) — Net amount recognized on the balance sheet—Significant Plans $ 406 $ 243 $ (116) $ 31 Amounts recognized in AOCI at period end (3) Prior service (expense) benefit $ — $ (2) $ 80 $ 36 Net actuarial (loss) gain (6,467) (1,363) 112 (274) Net amount recognized in equity (pretax)—Significant Plans $ (6,467) $ (1,365) $ 192 $ (238) Accumulated benefit obligation at period end—Significant Plans $ 9,881 $ 4,688 $ 374 $ 890 (1) The U.S. qualified pension plan is fully funded under specified Employee Retirement Income Security Act of 1974, as amended (ERISA), funding rules as of January 1, 2023 and no minimum required funding is expected for 2023. (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 shows the change in AOCI related to the Company’s pension, postretirement and post employment plans: In millions of dollars Three Months Ended Twelve Months Ended Three Months Ended March 31, 2022 Beginning of period balance, net of tax (1)(2) $ (5,755) $ (5,852) $ (5,852) Actuarial assumptions changes and plan experience (269) 3,923 1,525 Net asset gain (loss) due to difference between actual and expected returns 183 (4,225) (1,462) Net amortization 43 198 64 Curtailment/settlement (gain) (3) (5) (37) — Foreign exchange impact and other (108) 172 50 Change in deferred taxes, net 52 66 (6) Change, net of tax $ (104) $ 97 $ 171 End of period balance, net of tax (1)(2) $ (5,859) $ (5,755) $ (5,681) (1) See Note 18 for further discussion of net AOCI balance. (2) Includes net-of-tax amounts for certain profit-sharing plans outside the U.S. (3) Curtailment and settlement relate to divestiture activities.
Assumptions used in determining benefit obligations and net benefit expense	Certain assumptions used in determining pension and postretirement benefit obligations and net benefit expense for the Significant Plans are as follows: During the period Three Months Ended Mar. 31, 2023 Dec. 31, 2022 Mar. 31, 2022 Discount rate U.S. plans Qualified pension 5.50% 5.65% 2.80% Nonqualified pension 5.55 5.60 2.80 Postretirement 5.60 5.65 2.75 Non-U.S. plans Pension 2.20–10.60 2.10–11.30 0.25–9.80 Weighted average 7.55 7.64 4.56 Postretirement 10.60 11.25 10.00 Expected return on assets U.S. plans Qualified pension 5.70 5.00 5.00 Postretirement 5.70/3.00 5.00/1.50 5.00/1.50 Non-U.S. plans Pension 4.50–9.90 2.00–8.00 1.50–8.00 Weighted average 6.40 5.48 3.78 Postretirement 8.70 8.00 8.00 At period ended Mar. 31, 2023 Dec. 31, 2022 Mar. 31, 2022 Discount rate U.S. plans Qualified pension 5.15% 5.50% 3.80% Nonqualified pension 5.20 5.55 3.85 Postretirement 5.25 5.60 3.85 Non-U.S. plans Pension 2.05–10.65 2.20–10.60 1.10–10.00 Weighted average 7.64 7.55 5.55 Postretirement 10.70 10.60 10.10 Expected return on assets U.S. plans Qualified pension 5.70 5.70 5.50 Postretirement 5.70/3.00 5.70/3.00 5.50/1.50 Non-U.S. plans Pension 4.10–9.90 4.50–9.90 1.90–8.00 Weighted average 6.26 6.40 4.15 Postretirement 8.70 8.70 8.00
Effect of one-percentage-point change in the discount rates on pension expense	The following table summarizes the estimated effect on the Company’s Significant Plans quarterly expense of a one-percentage-point change in the discount rate: Three Months Ended March 31, 2023 In millions of dollars One-percentage-point increase One-percentage-point decrease Pension U.S. plans $ 6 $ (7) Non-U.S. plans (1) 3 Postretirement Non-U.S. plans (1) 1
Schedule of company contributions	The following table summarizes the Company’s actual contributions for the three months ended March 31, 2023 and 2022, as well as expected Company contributions for the remainder of 2023 and the actual contributions made in 2022: Pension plans Postretirement plans U.S. plans (1) Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2023 2022 2023 2022 2023 2022 2023 2022 Company contributions (reimbursements) (2)(3) for the three months ended March 31 $ 14 $ 14 $ 34 $ 136 $ 13 $ 5 $ 2 $ 3 Company contributions made during the remainder of the year (3) — 41 — 358 — 9 — 6 Company contributions expected to be made during the remainder of the year 43 88 4 7 (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 March 31, In millions of dollars 2023 2022 U.S. plans $ 138 $ 119 Non-U.S. plans 114 106

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
EARNINGS PER SHARE (Tables)	Mar. 31, 2023
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 March 31, In millions of dollars, except per share amounts 2023 2022 Earnings per common share Income from continuing operations before attribution of noncontrolling interests $ 4,652 $ 4,325 Less: Noncontrolling interests from continuing operations 45 17 Net income from continuing operations (for EPS purposes) $ 4,607 $ 4,308 Income (loss) from discontinued operations, net of taxes (1) (2) Citigroup’s net income $ 4,606 $ 4,306 Less: Preferred dividends 277 279 Net income available to common shareholders $ 4,329 $ 4,027 Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with rights to dividends, applicable to basic EPS 34 25 Net income allocated to common shareholders for basic EPS $ 4,295 $ 4,002 Weighted-average common shares outstanding applicable to basic EPS (in millions) 1,943.5 1,971.7 Basic earnings per share (1) Income from continuing operations $ 2.21 $ 2.03 Discontinued operations — — Net income per share—basic $ 2.21 $ 2.03 Diluted earnings per share Net income allocated to common shareholders for basic EPS $ 4,295 $ 4,002 Add back: Dividends allocated to employee restricted and deferred shares with rights to dividends that are forfeitable 11 8 Net income allocated to common shareholders for diluted EPS $ 4,306 $ 4,010 Weighted-average common shares outstanding applicable to basic EPS (in millions) 1,943.5 1,971.7 Effect of dilutive securities Options (2) — — Other employee plans 20.6 16.5 Adjusted weighted-average common shares outstanding applicable to diluted EPS (in millions) (3) 1,964.1 1,988.2 Diluted earnings per share (1) Income from continuing operations $ 2.19 $ 2.02 Discontinued operations — — Net income per share—diluted $ 2.19 $ 2.02 (1) Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income. (2) During the first quarters of 2023 and 2022, no significant options to purchase shares of common stock were outstanding.

SECURITIES BORROWED, LOANED A_2

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, December 31, 2022 Securities purchased under agreements to resell $ 305,429 $ 291,272 Deposits paid for securities borrowed 78,799 74,165 Total, net (1) $ 384,228 $ 365,437 Allowance for credit losses on securities purchased and borrowed (2) (30) (36) Total, net of allowance $ 384,198 $ 365,401
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 March 31, December 31, 2022 Securities sold under agreements to repurchase $ 242,345 $ 183,827 Deposits received for securities loaned 15,336 18,617 Total, net (1) $ 257,681 $ 202,444 (1) The above tables do not include securities-for-securities lending transactions of $4.8 billion and $4.4 billion at March 31, 2023 and December 31, 2022, 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 14 for further information.
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 March 31, 2023 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities purchased under agreements to resell $ 441,610 $ 136,181 $ 305,429 $ 228,356 $ 77,073 Deposits paid for securities borrowed 95,070 16,271 78,799 15,857 62,942 Total $ 536,680 $ 152,452 $ 384,228 $ 244,213 $ 140,015 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities sold under agreements to repurchase $ 378,526 $ 136,181 $ 242,345 $ 114,250 $ 128,095 Deposits received for securities loaned 31,607 16,271 15,336 3,209 12,127 Total $ 410,133 $ 152,452 $ 257,681 $ 117,459 $ 140,222 As of December 31, 2022 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities purchased under agreements to resell $ 403,663 $ 112,391 $ 291,272 $ 204,077 $ 87,195 Deposits paid for securities borrowed 88,817 14,652 74,165 13,844 60,321 Total $ 492,480 $ 127,043 $ 365,437 $ 217,921 $ 147,516 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities sold under agreements to repurchase $ 296,218 $ 112,391 $ 183,827 $ 71,635 $ 112,192 Deposits received for securities loaned 33,269 14,652 18,617 2,542 16,075 Total $ 329,487 $ 127,043 $ 202,444 $ 74,177 $ 128,267 (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 March 31, 2023 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities purchased under agreements to resell $ 441,610 $ 136,181 $ 305,429 $ 228,356 $ 77,073 Deposits paid for securities borrowed 95,070 16,271 78,799 15,857 62,942 Total $ 536,680 $ 152,452 $ 384,228 $ 244,213 $ 140,015 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities sold under agreements to repurchase $ 378,526 $ 136,181 $ 242,345 $ 114,250 $ 128,095 Deposits received for securities loaned 31,607 16,271 15,336 3,209 12,127 Total $ 410,133 $ 152,452 $ 257,681 $ 117,459 $ 140,222 As of December 31, 2022 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities purchased under agreements to resell $ 403,663 $ 112,391 $ 291,272 $ 204,077 $ 87,195 Deposits paid for securities borrowed 88,817 14,652 74,165 13,844 60,321 Total $ 492,480 $ 127,043 $ 365,437 $ 217,921 $ 147,516 In millions of dollars Gross amounts Gross amounts (1) Net amounts of Amounts (2) Net (3) Securities sold under agreements to repurchase $ 296,218 $ 112,391 $ 183,827 $ 71,635 $ 112,192 Deposits received for securities loaned 33,269 14,652 18,617 2,542 16,075 Total $ 329,487 $ 127,043 $ 202,444 $ 74,177 $ 128,267 (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 March 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 $ 199,698 $ 99,981 $ 32,302 $ 46,545 $ 378,526 Deposits received for securities loaned 22,487 150 657 8,313 31,607 Total $ 222,185 $ 100,131 $ 32,959 $ 54,858 $ 410,133 As of December 31, 2022 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 $ 138,710 $ 86,819 $ 25,119 $ 45,570 $ 296,218 Deposits received for securities loaned 25,388 267 2,121 5,493 33,269 Total $ 164,098 $ 87,086 $ 27,240 $ 51,063 $ 329,487 The following tables present the gross amounts of liabilities associated with repurchase agreements and securities lending agreements by class of underlying collateral: As of March 31, 2023 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 163,199 $ — $ 163,199 State and municipal securities 1,499 — 1,499 Foreign government securities 136,943 2 136,945 Corporate bonds 17,549 27 17,576 Equity securities 9,437 31,577 41,014 Mortgage-backed securities 39,080 — 39,080 Asset-backed securities 2,878 — 2,878 Other 7,941 1 7,942 Total $ 378,526 $ 31,607 $ 410,133 As of December 31, 2022 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 99,979 $ 106 $ 100,085 State and municipal securities 1,911 — 1,911 Foreign government securities 123,826 13 123,839 Corporate bonds 14,308 45 14,353 Equity securities 9,749 33,096 42,845 Mortgage-backed securities 36,225 — 36,225 Asset-backed securities 1,755 — 1,755 Other 8,465 9 8,474 Total $ 296,218 $ 33,269 $ 329,487

BROKERAGE RECEIVABLES AND BRO_2

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Tables)	3 Months Ended
BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Tables)	Mar. 31, 2023
Broker-Dealer [Abstract]
Brokerage receivables and brokerage payables	Brokerage receivables and Brokerage payables consisted of the following: In millions of dollars March 31, December 31, 2022 Receivables from customers $ 13,694 $ 15,462 Receivables from brokers, dealers and clearing organizations 41,797 38,730 Total brokerage receivables (1) $ 55,491 $ 54,192 Payables to customers $ 54,626 $ 55,747 Payables to brokers, dealers and clearing organizations 22,082 13,471 Total brokerage payables (1) $ 76,708 $ 69,218

INVESTMENTS (Tables)

INVESTMENTS (Tables)	3 Months Ended
INVESTMENTS (Tables)	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of investments by category	The following table presents Citi’s investments by category: In millions of dollars March 31, December 31, 2022 Debt securities available-for-sale (AFS) $ 240,487 $ 249,679 Debt securities held-to-maturity (HTM) (1) 264,342 268,863 Marketable equity securities carried at fair value (2) 443 429 Non-marketable equity securities carried at fair value (2)(5) 444 466 Non-marketable equity securities measured using the measurement alternative (3) 1,619 1,676 Non-marketable equity securities carried at cost (4) 5,243 5,469 Total investments (6) $ 512,578 $ 526,582 (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 $29 million and $27 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 March 31, 2023 and December 31, 2022, respectively. (6) Not included in the balances above is approximately $2 billion of accrued interest receivable at March 31, 2023 and December 31, 2022, 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 March 31, 2023 and 2022.
Interest and dividends on investments	The following table presents interest and dividend income on investments: Three Months Ended March 31, In millions of dollars 2023 2022 Taxable interest $ 4,000 $ 2,013 Interest exempt from U.S. federal income tax 85 5 Dividend income 59 32 Total interest and dividend income on investments $ 4,144 $ 2,050
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 March 31, In millions of dollars 2023 2022 Gross realized investment gains $ 88 $ 153 Gross realized investment losses (16) (73) Net realized gains (losses) on sales of investments $ 72 $ 80
Amortized cost and fair value of AFS debt securities	The amortized cost and fair value of AFS debt securities were as follows: March 31, 2023 December 31, 2022 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) $ 15,193 $ 98 $ 675 $ — $ 14,616 $ 12,009 $ 8 $ 755 $ — $ 11,262 Residential 343 — 3 — 340 488 — 3 — 485 Commercial 2 — — — 2 2 — — — 2 Total mortgage-backed securities $ 15,538 $ 98 $ 678 $ — $ 14,958 $ 12,499 $ 8 $ 758 $ — $ 11,749 U.S. Treasury and federal agency securities U.S. Treasury $ 88,721 $ 39 $ 2,083 $ — $ 86,677 $ 94,732 $ 50 $ 2,492 $ — $ 92,290 Agency obligations — — — — — — — — — — Total U.S. Treasury and federal agency securities $ 88,721 $ 39 $ 2,083 $ — $ 86,677 $ 94,732 $ 50 $ 2,492 $ — $ 92,290 State and municipal $ 2,394 $ 24 $ 125 $ — $ 2,293 $ 2,363 $ 19 $ 159 $ — $ 2,223 Foreign government 126,996 617 2,529 — 125,084 135,648 569 2,940 — 133,277 Corporate 5,470 15 230 4 5,251 5,146 19 246 3 4,916 Asset-backed securities (1) 1,059 8 2 — 1,065 1,022 12 4 — 1,030 Other debt securities 5,162 1 4 — 5,159 4,198 1 5 — 4,194 Total debt securities AFS $ 245,340 $ 802 $ 5,651 $ 4 $ 240,487 $ 255,608 $ 678 $ 6,604 $ 3 $ 249,679 (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 19 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 .
Fair value of securities in unrealized loss position	The following table shows 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 March 31, 2023 Debt securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 2,315 $ 74 $ 8,799 $ 601 $ 11,114 $ 675 Residential 325 3 — — 325 3 Commercial — — 2 — 2 — Total mortgage-backed securities $ 2,640 $ 77 $ 8,801 $ 601 $ 11,441 $ 678 U.S. Treasury and federal agency securities U.S. Treasury $ 24,255 $ 657 $ 47,036 $ 1,426 $ 71,291 $ 2,083 Agency obligations — — — — — — Total U.S. Treasury and federal agency securities $ 24,255 $ 657 $ 47,036 $ 1,426 $ 71,291 $ 2,083 State and municipal $ 266 $ 8 $ 1,064 $ 117 $ 1,330 $ 125 Foreign government 63,717 1,778 19,972 751 83,689 2,529 Corporate 3,205 187 1,202 43 4,407 230 Asset-backed securities 695 2 3 — 698 2 Other debt securities 1,861 4 — — 1,861 4 Total debt securities AFS $ 96,639 $ 2,713 $ 78,078 $ 2,938 $ 174,717 $ 5,651 December 31, 2022 Debt securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 7,908 $ 412 $ 3,290 $ 343 $ 11,198 $ 755 Residential 158 3 1 — 159 3 Commercial 1 — 1 — 2 — Total mortgage-backed securities $ 8,067 $ 415 $ 3,292 $ 343 $ 11,359 $ 758 U.S. Treasury and federal agency securities U.S. Treasury $ 40,701 $ 1,001 $ 34,692 $ 1,491 $ 75,393 $ 2,492 Agency obligations — — — — — — Total U.S. Treasury and federal agency securities $ 40,701 $ 1,001 $ 34,692 $ 1,491 $ 75,393 $ 2,492 State and municipal $ 896 $ 31 $ 707 $ 128 $ 1,603 $ 159 Foreign government 82,900 2,332 14,220 608 97,120 2,940 Corporate 3,082 209 784 37 3,866 246 Asset-backed securities 708 4 — — 708 4 Other debt securities 2,213 5 — — 2,213 5 Total debt securities AFS $ 138,567 $ 3,997 $ 53,695 $ 2,607 $ 192,262 $ 6,604
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: March 31, 2023 December 31, 2022 In millions of dollars Amortized Fair Amortized Fair Mortgage-backed securities (1) Due within 1 year $ 6 $ 6 $ 42 $ 44 After 1 but within 5 years 406 396 523 513 After 5 but within 10 years 478 456 468 440 After 10 years 14,648 14,100 11,466 10,752 Total $ 15,538 $ 14,958 $ 12,499 $ 11,749 U.S. Treasury and federal agency securities Due within 1 year $ 23,045 $ 22,947 $ 25,935 $ 25,829 After 1 but within 5 years 65,283 63,378 68,455 66,166 After 5 but within 10 years 393 352 342 295 After 10 years — — — — Total $ 88,721 $ 86,677 $ 94,732 $ 92,290 State and municipal Due within 1 year $ 17 $ 18 $ 19 $ 18 After 1 but within 5 years 96 94 94 92 After 5 but within 10 years 316 313 305 302 After 10 years 1,965 1,868 1,945 1,811 Total $ 2,394 $ 2,293 $ 2,363 $ 2,223 Foreign government Due within 1 year $ 58,340 $ 58,073 $ 64,795 $ 64,479 After 1 but within 5 years 65,203 63,774 67,935 66,150 After 5 but within 10 years 2,990 2,804 2,491 2,250 After 10 years 463 433 427 398 Total $ 126,996 $ 125,084 $ 135,648 $ 133,277 All other (2) Due within 1 year $ 5,192 $ 5,178 $ 4,452 $ 4,441 After 1 but within 5 years 5,713 5,545 5,162 4,988 After 5 but within 10 years 719 717 695 693 After 10 years 67 35 57 18 Total $ 11,691 $ 11,475 $ 10,366 $ 10,140 Total debt securities AFS $ 245,340 $ 240,487 $ 255,608 $ 249,679 (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 19 for more information about mortgage- and asset-backed securitizations in which the Company has other involvement. (2) 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: March 31, 2023 December 31, 2022 In millions of dollars Amortized cost (1) Fair value Amortized cost (1) Fair value Mortgage-backed securities Due within 1 year $ 27 $ 27 $ 27 $ 27 After 1 but within 5 years 634 611 520 505 After 5 but within 10 years 1,347 1,246 1,496 1,374 After 10 years 85,100 76,468 89,579 79,745 Total $ 87,108 $ 78,352 $ 91,622 $ 81,651 U.S. Treasury securities Due within 1 year $ 3,149 $ 3,051 $ 3,148 $ 3,017 After 1 but within 5 years 111,568 102,525 86,617 79,104 After 5 but within 10 years 20,235 17,871 45,196 39,118 After 10 years — — — — Total $ 134,952 $ 123,447 $ 134,961 $ 121,239 State and municipal Due within 1 year $ 27 $ 27 $ 22 $ 21 After 1 but within 5 years 112 111 102 100 After 5 but within 10 years 1,085 1,063 1,002 967 After 10 years 7,988 7,518 8,111 7,419 Total $ 9,212 $ 8,719 $ 9,237 $ 8,507 Foreign government Due within 1 year $ 155 $ 151 $ 143 $ 139 After 1 but within 5 years 2,089 1,990 1,932 1,843 After 5 but within 10 years — — — — After 10 years — — — — Total $ 2,244 $ 2,141 $ 2,075 $ 1,982 All other (2) Due within 1 year $ — $ — $ — $ — After 1 but within 5 years — — — — After 5 but within 10 years 11,919 11,783 11,751 11,583 After 10 years 18,907 18,409 19,217 18,686 Total $ 30,826 $ 30,192 $ 30,968 $ 30,269 Total debt securities HTM $ 264,342 $ 242,851 $ 268,863 $ 243,648 (1) Amortized cost is reported net of ACL of $104 million and $120 million at March 31, 2023 and December 31, 2022, respectively. (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 March 31, 2023 Debt securities HTM Mortgage-backed securities (2) U.S. government-sponsored agency guaranteed (3) $ 85,580 $ 13 $ 8,611 $ 76,982 Non-U.S. residential 409 — — 409 Commercial 1,119 — 158 961 Total mortgage-backed securities $ 87,108 $ 13 $ 8,769 $ 78,352 U.S. Treasury securities $ 134,952 $ — $ 11,505 $ 123,447 State and municipal 9,212 63 556 8,719 Foreign government 2,244 — 103 2,141 Asset-backed securities (2) 30,826 — 634 30,192 Total debt securities HTM, net $ 264,342 $ 76 $ 21,567 $ 242,851 December 31, 2022 Debt securities HTM Mortgage-backed securities (2) U.S. government-sponsored agency guaranteed $ 90,063 $ 58 $ 10,033 $ 80,088 Non-U.S. residential 445 — — 445 Commercial 1,114 5 1 1,118 Total mortgage-backed securities $ 91,622 $ 63 $ 10,034 $ 81,651 U.S. Treasury securities $ 134,961 $ — $ 13,722 $ 121,239 State and municipal 9,237 34 764 8,507 Foreign government 2,075 — 93 1,982 Asset-backed securities (2) 30,968 4 703 30,269 Total debt securities HTM, net $ 268,863 $ 101 $ 25,316 $ 243,648 (1) Amortized cost is reported net of ACL of $104 million and $120 million at March 31, 2023 and December 31, 2022, 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 19 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 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 .
Total other-than-temporary impairments recognized	The following table presents total impairment on AFS investments recognized in earnings: Three Months Ended March 31, In millions of dollars 2023 2022 Impairment losses related to debt securities that the Company does not intend to sell nor will likely be required to sell: Total impairment losses recognized during the period $ — $ — Less: portion of impairment loss recognized in AOCI (before taxes) — — Net impairment losses recognized in earnings for debt securities that the Company does not intend to sell nor will likely be required to sell $ — $ — 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 51 90 Total impairment losses recognized in earnings $ 51 $ 90
Schedule of allowance for credit losses on available for sale securities	Allowance for Credit Losses on AFS Debt Securities Three Months Ended March 31, 2023 In millions of dollars Corporate Total AFS Allowance for credit losses at beginning of period $ 3 $ 3 Gross write-offs — — Gross recoveries — — Net credit losses (NCLs) $ — $ — NCLs $ — $ — Credit losses on securities without previous credit losses 1 1 Net reserve builds (releases) on securities with previous credit losses — — Total provision for credit losses $ 1 $ 1 Initial allowance on newly purchased credit-deteriorated securities during the period — — Allowance for credit losses at end of period $ 4 $ 4 Three Months Ended March 31, 2022 In millions of dollars Corporate Total AFS Allowance for credit losses at beginning of period $ 8 $ 8 Gross write-offs — — Gross recoveries — — Net credit losses (NCLs) $ — $ — NCLs $ — $ — Credit losses on securities without previous credit losses — — Net reserve builds (releases) on securities with previous credit losses — — Total provision for credit losses $ — $ — Initial allowance on newly purchased credit-deteriorated securities during the period — — Allowance for credit losses at end of period $ 8 $ 8
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 March 31, 2023 and December 31, 2022 : In millions of dollars March 31, 2023 December 31, 2022 Measurement alternative: Carrying value $ 1,619 $ 1,676 Below are amounts recognized in earnings and life-to-date amounts for non-marketable equity securities measured using the measurement alternative: Three Months Ended March 31, In millions of dollars 2023 2022 Measurement alternative (1) : Impairment losses $ 35 $ — Downward changes for observable prices 20 — Upward changes for observable prices 30 85 (1) See Note 21 for additional information on these nonrecurring fair value measurements. Life-to-date amounts on securities still held In millions of dollars March 31, 2023 Measurement alternative: Impairment losses $ 254 Downward changes for observable prices 26 Upward changes for observable prices 897

LOANS (Tables)

LOANS (Tables)	3 Months Ended
LOANS (Tables)	Mar. 31, 2023
Corporate
Financing Receivable, Credit Quality Indicator [Line Items]
Schedule of loan delinquency and non-accrual details	Corporate Loan Delinquencies and Non-Accrual Details at March 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 $ 564 $ 436 $ 1,000 $ 909 $ 148,421 $ 150,330 Financial institutions 37 89 126 158 60,150 60,434 Mortgage and real estate 188 67 255 89 23,134 23,478 Lease financing — — — — 348 348 Other 69 47 116 57 48,640 48,813 Loans at fair value 4,896 Total $ 858 $ 639 $ 1,497 $ 1,213 $ 280,693 $ 288,299 Corporate Loan Delinquencies and Non-Accrual Details at December 31, 2022 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 $ 763 $ 594 $ 1,357 $ 860 $ 145,586 $ 147,803 Financial institutions 233 102 335 152 64,420 64,907 Mortgage and real estate 30 12 42 33 21,874 21,949 Lease financing — 1 1 10 343 354 Other 145 18 163 67 48,788 49,018 Loans at fair value 5,123 Total $ 1,171 $ 727 $ 1,898 $ 1,122 $ 281,011 $ 289,154 (1) Corporate loans that are 90 days past due are generally classified as non-accrual. Corporate loans are considered past due when principal or interest is contractually due but unpaid. (2) Non-accrual loans generally include those loans that are 90 days or more past due or those loans for which Citi believes, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest and/or principal is doubtful. (3) Loans less than 30 days past due are presented as current.
Schedule of loans credit quality indicators	Corporate Loans Credit Quality Indicators Recorded investment in loans (1) Term loans by year of origination Revolving line of credit arrangements (2) March 31, 2023 In millions of dollars 2023 2022 2021 2020 2019 Prior Investment grade (3) Commercial and industrial (4) $ 30,374 $ 12,281 $ 5,870 $ 2,895 $ 3,241 $ 8,888 $ 39,492 $ 103,041 Financial institutions (4) 5,658 6,899 3,872 602 717 1,766 32,909 52,423 Mortgage and real estate 906 5,081 3,347 3,669 2,112 2,835 120 18,070 Other (5) 1,742 6,445 1,918 1,223 868 4,824 27,485 44,505 Total investment grade $ 38,680 $ 30,706 $ 15,007 $ 8,389 $ 6,938 $ 18,313 $ 100,006 $ 218,039 Non-investment grade (3) Accrual Commercial and industrial (4) $ 10,901 $ 8,199 $ 2,848 $ 1,868 $ 1,111 $ 4,190 $ 17,017 $ 46,134 Financial institutions (4) 2,347 2,396 717 178 362 233 1,870 8,103 Mortgage and real estate 597 551 860 592 722 1,577 418 5,317 Other (5) 505 1,049 502 509 435 222 1,375 4,597 Non-accrual Commercial and industrial (4) — 7 32 46 111 164 549 909 Financial institutions — 41 35 — — — 82 158 Mortgage and real estate — — 28 — — 40 21 89 Other (5) 6 10 — 7 — 3 31 57 Total non-investment grade $ 14,356 $ 12,253 $ 5,022 $ 3,200 $ 2,741 $ 6,429 $ 21,363 $ 65,364 Loans at fair value (6) $ 4,896 Corporate loans, net of unearned income $ 53,036 $ 42,959 $ 20,029 $ 11,589 $ 9,679 $ 24,742 $ 121,369 $ 288,299 Recorded investment in loans (1) Term loans by year of origination (7) Revolving line of credit arrangements (2) December 31, 2022 In millions of dollars 2022 2021 2020 2019 2018 Prior Investment grade (3) Commercial and industrial (4) $ 40,639 $ 6,124 $ 3,620 $ 3,458 $ 2,617 $ 7,048 $ 38,358 $ 101,864 Financial institutions (4) 11,850 3,877 835 922 333 1,327 37,462 56,606 Mortgage and real estate 4,436 3,236 4,010 2,619 1,127 1,706 152 17,286 Other (5) 7,649 2,687 1,439 643 2,119 3,832 26,805 45,174 Total investment grade $ 64,574 $ 15,924 $ 9,904 $ 7,642 $ 6,196 $ 13,913 $ 102,777 $ 220,930 Non-investment grade (3) Accrual Commercial and industrial (4) $ 17,278 $ 3,139 $ 1,973 $ 1,331 $ 965 $ 3,546 $ 16,848 $ 45,080 Financial institutions (4) 4,708 630 197 254 47 240 2,073 8,149 Mortgage and real estate 582 835 429 729 783 801 472 4,631 Other (5) 1,244 559 391 413 1 219 1,292 4,119 Non-accrual Commercial and industrial (4) 1 12 99 115 49 105 479 860 Financial institutions 41 34 — — — — 77 152 Mortgage and real estate 10 4 — — — 19 — 33 Other (5) 6 — 26 8 10 11 16 77 Total non-investment grade $ 23,870 $ 5,213 $ 3,115 $ 2,850 $ 1,855 $ 4,941 $ 21,257 $ 63,101 Loans at fair value (6) $ 5,123 Corporate loans, net of unearned income $ 88,444 $ 21,137 $ 13,019 $ 10,492 $ 8,051 $ 18,854 $ 124,034 $ 289,154 (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 quarter. (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) In the first quarter of 2023, Citi identified that at December 31, 2022 certain loans originated prior to 2022 were disclosed as originating in 2022. The table above has been revised to reflect the correct origination year. Citi evaluated the effect of the revision, both qualitatively and quantitatively, and concluded that the impact of the revision was not material. The impact of the revision increased (decreased) the year of origination amounts as follows: $(24.9) billion, $2.0 billion, $3.2 billion, $4.6 billion, $4.1 billion and $11.0 billion for 2022, 2021, 2020, 2019, 2018 and prior, respectively. The table below details gross credit losses recognized in the three months ended March 31, 2023, by year of loan origination: For the period ended March 31, 2023 In millions of dollars 2023 2022 2021 2020 2019 Prior Revolving line of credit arrangement Total Commercial and industrial $ 1 $ — $ — $ — $ — $ — $ 35 $ 36 Financial institutions — — — — — — — — Mortgage and real estate — — — — — — — — Other (1) — — — — — — 3 3 Total $ 1 $ — $ — $ — $ — $ — $ 38 $ 39 (1) Other includes installment and other, lease financing and loans to government and official institutions.
Schedule of impaired loans	Non-Accrual Corporate Loans March 31, 2023 December 31, 2022 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 $ 592 $ 253 $ 583 $ 268 Financial institutions 154 70 149 51 Mortgage and real estate 46 5 33 4 Other 4 1 — — Total non-accrual corporate loans with specific allowances $ 796 $ 329 $ 765 $ 323 Non-accrual corporate loans without specific allowances Commercial and industrial $ 317 N/A $ 277 N/A Financial institutions 4 N/A 3 N/A Mortgage and real estate 43 N/A — N/A Lease financing — N/A 10 N/A Other 53 N/A 67 N/A Total non-accrual corporate loans without specific allowances $ 417 N/A $ 357 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 months ended March 31, 2023, December 31, 2022 and March 31, 2022 was $11 million, $15 million and $11 million, respectively. N/A Not applicable
Schedule of modifications and troubled debt restructurings	The following table details corporate loan modifications granted during the three months ended March 31, 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 Months Ended March 31, 2023 In millions of dollars, except for weighted average term extension Total modifications balance at March 31, 2023 (1)(2)(3) Term Combination: Term extension and payment delay (5) Weighted average term extension Commercial and industrial $ 70 $ 40 $ 30 15 Financial institutions — — — — Mortgage and real estate 6 6 — 4 Other (4) — — — — Total $ 76 $ 46 $ 30 (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 March 31, 2023. (2) Commitments to lend to borrowers experiencing financial difficulty that were granted modifications totaled $368 million as of March 31, 2023. (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) Other includes installment and other, lease financing and loans to government and official institutions. (5) Payment delays either for principal or interest payments were immaterial. For the Three Months Ended March 31, 2022 In millions of dollars Carrying value of TDRs modified during the period TDRs involving changes in the amount and/or timing of principal payments (1) TDRs involving changes in the amount and/or timing of interest payments (2) TDRs Commercial and industrial $ 12 $ — $ — $ 12 Mortgage and real estate — — — — Other (3) — — — — Total $ 12 $ — $ — $ 12 (1) TDRs involving changes in the amount or timing of principal payments may involve principal forgiveness or deferral of periodic and/or final principal payments. Because forgiveness of principal is rare for corporate loans, modifications typically have little to no impact on the loans’ projected cash flows and thus little to no impact on the allowance established for the loans. Charge-offs for amounts deemed uncollectible may be recorded at the time of the restructuring or may have already been recorded in prior periods such that no charge-off is required at the time of the modification. (2) TDRs involving changes in the amount or timing of interest payments may involve a below-market interest rate. (3) Other includes installment and other, lease financing and loans to government and official institutions. The following table presents the delinquencies of modified corporate loans to borrowers experiencing financial difficulty, including loans that were modified during the three months ended March 31, 2023: As of March 31, 2023 (1) In millions of dollars Total Current 30–89 days past due 90+ days Commercial and industrial $ 70 $ 70 $ — $ — Financial institutions — — — — Mortgage and real estate 6 6 — — Other (2) — — — — Total $ 76 $ 76 $ — $ — (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 March 31, 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. In millions of dollars TDR balances at TDR loans that re-defaulted in 2022 within one year of modification Commercial and industrial $ 205 $ — Mortgage and real estate 20 — Other (1) 23 — Total (2) $ 248 $ — (1) Other includes installment and other, lease financing and loans to government and official institutions. (2) The above table reflects activity for loans outstanding that were considered TDRs as of the end of the reporting period.
Schedule of corporate loans by type	The following table presents information by corporate loan type: In millions of dollars March 31, December 31, In North America offices (1) Commercial and industrial $ 59,790 $ 56,176 Financial institutions 38,524 43,399 Mortgage and real estate (2) 18,562 17,829 Installment and other 23,578 23,767 Lease financing 299 308 Total $ 140,753 $ 141,479 In offices outside North America (1) Commercial and industrial $ 92,803 $ 93,967 Financial institutions 22,272 21,931 Mortgage and real estate (2) 4,975 4,179 Installment and other 24,800 23,347 Lease financing 49 46 Governments and official institutions 2,647 4,205 Total $ 147,546 $ 147,675 Corporate loans, net of unearned income (3)(4)(5) $ 288,299 $ 289,154 (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 ($801) million and ($797) million at March 31, 2023 and December 31, 2022, respectively. Unearned income on corporate loans primarily represents interest received in advance, but not yet earned, on loans originated on a discounted basis. (4) Not included in the balances above is approximately $2 billion of accrued interest receivable at March 31, 2023 and December 31, 2022, which is included in Other assets on the Consolidated Balance Sheet.
Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Schedule of loan delinquency and non-accrual details	Consumer Loans, Delinquencies and Non-Accrual Status at March 31, 2023 In millions of dollars Total current (1)(2) 30–89 days past due (3)(4) ≥ 90 days past due (3)(4) Past due government guaranteed (5) 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 (6) Residential first mortgages (7) $ 97,881 $ 336 $ 332 $ 241 $ 98,790 $ 83 $ 448 $ 531 $ 147 Home equity loans (8)(9) 4,089 34 121 — 4,244 46 152 198 — Credit cards 142,390 1,545 1,608 — 145,543 — — — 1,608 Personal, small business and other (10) 37,681 95 29 7 37,812 3 22 25 25 Total $ 282,041 $ 2,010 $ 2,090 $ 248 $ 286,389 $ 132 $ 622 $ 754 $ 1,780 In offices outside North America (6) Residential mortgages (7)(9) $ 26,740 $ 62 $ 111 $ — $ 26,913 $ — $ 359 $ 359 $ 14 Credit cards 12,704 163 166 — 13,033 — 136 136 63 Personal, small business and other (10) 37,263 90 8 — 37,361 — 146 146 — Total $ 76,707 $ 315 $ 285 $ — $ 77,307 $ — $ 641 $ 641 $ 77 Total Citigroup (11)(12) $ 358,748 $ 2,325 $ 2,375 $ 248 $ 363,696 $ 132 $ 1,263 $ 1,395 $ 1,857 (1) Loans less than 30 days past due are presented as current. (2) Includes $238 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored agencies. Excludes delinquencies on $31.5 billion and $17.8 billion of classifiably managed Private bank loans in North America and outside North America, respectively. (4) 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. Most modified loans in North America would not be reported as 30–89 or 90+ days past due for the duration of the programs (which have various durations, and certain of which may be renewed). (5) Consists of loans that are guaranteed by U.S. government-sponsored agencies that are 30–89 days past due of $0.1 billion and 90 days or more past due of $0.1 billion. (6) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (7) Includes approximately $0.1 billion and $0.0 billion of residential first mortgage loans in process of foreclosure in North America and outside North America, respectively, and $20.3 billion of residential mortgages outside North America related to the Global Wealth business. (8) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (9) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (10) Includes loans related to the Global Wealth business: $33.9 billion in North America, approximately $31.5 billion of which are classifiably managed, and as of March 31, 2023 approximately 95% were rated investment grade; and $26.3 billion outside North America, approximately $17.8 billion of which are classifiably managed, and as of March 31, 2023 approximately 89% were rated investment grade. The classifiably managed portion of these loans is shown as “current” because the delinquency status is not applicable, since these loans are primarily evaluated for credit risk based on their internal risk classification. (11) Consumer loans are net of unearned income of $748 million. Unearned income on consumer loans primarily represents unamortized origination fees and costs, premiums and discounts. (12) Not included in the balances above is approximately $1 billion of accrued interest receivable at March 31, 2023, which is included in Other assets on the Consolidated Balance Sheet, except for credit card loans (which include accrued interest and fees). When a loan becomes non-accrual or, if not subject to a non-accrual policy, is charged off per the Company’s charge-off policy, any accrued interest receivable is also reversed against the interest income. During the three months ended March 31, 2023, the Company reversed accrued interest of approximately $0.2 billion, primarily related to credit card loans. Consumer Loans, Delinquencies and Non-Accrual Status at December 31, 2022 In millions of dollars Total current (1)(2) 30–89 days past due (3)(4) ≥ 90 days past due (3)(4) Past due government guaranteed (5) 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 (6) Residential first mortgages (7) $ 95,023 $ 421 $ 316 $ 279 $ 96,039 $ 86 $ 434 $ 520 $ 163 Home equity loans (8)(9) 4,407 38 135 — 4,580 51 151 202 — Credit cards 147,717 1,511 1,415 — 150,643 — — — 1,415 Personal, small business and other (10) 37,635 88 22 7 37,752 3 23 26 11 Total $ 284,782 $ 2,058 $ 1,888 $ 286 $ 289,014 $ 140 $ 608 $ 748 $ 1,589 In offices outside North America (6) Residential mortgages (7) $ 27,946 $ 62 $ 106 $ — $ 28,114 $ — $ 305 $ 305 $ 13 Credit cards 12,659 147 149 — 12,955 — 127 127 56 Personal, small business and other (10) 37,869 105 10 — 37,984 — 137 137 — Total $ 78,474 $ 314 $ 265 $ — $ 79,053 $ — $ 569 $ 569 $ 69 Total Citigroup (11)(12) $ 363,256 $ 2,372 $ 2,153 $ 286 $ 368,067 $ 140 $ 1,177 $ 1,317 $ 1,658 (1) Loans less than 30 days past due are presented as current. (2) Includes $237 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored agencies. Excludes $31.5 billion and $17.8 billion of classifiably managed Private bank loans in North America and outside North America, respectively. (4) 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. Most modified loans in North America would not be reported as 30–89 or 90+ days past due for the duration of the programs (which have various durations, and certain of which may be renewed). (5) Consists of loans that are guaranteed by U.S. government-sponsored agencies that are 30–89 days past due of $0.1 billion and 90 days or more past due of $0.2 billion. (6) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (7) Includes approximately $0.1 billion of residential first mortgage loans in process of foreclosure, and $19.8 billion of residential mortgages outside North America related to the Global Wealth business at December 31, 2022. (8) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (9) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (10) Includes loans related to the Global Wealth business: $34.0 billion in North America, approximately $31.5 billion of which are classifiably managed, and as of December 31, 2022 approximately 98% were rated investment grade; and $26.6 billion outside North America, approximately $17.8 billion of which are classifiably managed, and as of December 31, 2022 approximately 94% were rated investment grade. The classifiably managed portion of these loans is shown as “current” because the delinquency status is not applicable, since these loans are primarily evaluated for credit risk based on their internal risk classification. (11) Consumer loans are net of unearned income of $712 million. Unearned income on consumer loans primarily represents unamortized origination fees and costs, premiums and discounts. (12) Not included in the balances above is approximately $1 billion of accrued interest receivable at December 31, 2022, which is included in Other assets on the Consolidated Balance Sheet, except for credit card loans (which include accrued interest and fees). When a loan becomes non-accrual or, if not subject to a non-accrual policy, is charged off per the Company’s charge-off policy, any accrued interest receivable is also reversed against the interest income. During the year ended December 31, 2022, the Company reversed accrued interest of approximately $0.6 billion, primarily related to credit card loans. Interest Income Recognized for Non-Accrual Consumer Loans In millions of dollars Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 In North America offices (1) Residential first mortgages $ 3 $ 3 Home equity loans 2 1 Credit cards — — Personal, small business and other — — Total $ 5 $ 4 In offices outside North America (1) Residential mortgages $ 1 $ — Credit cards — — Personal, small business and other — — Total $ 1 $ — Total Citigroup $ 6 $ 4 (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. For Citi’s $78.8 billion and $80.5 billion in the consumer loan portfolio outside of the U.S. as of March 31, 2023 and December 31, 2022, 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 (for additional information on loans outside of the U.S., 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)(2) March 31, 2023 In millions of dollars Less than 680 Greater Classifiably managed (3) FICO not available (4) Total Residential first mortgages 2023 $ 56 $ 1,112 $ 2,258 2022 823 6,981 13,463 2021 669 5,690 12,698 2020 400 4,410 10,981 2019 353 2,382 5,388 Prior 2,341 7,061 14,100 Total residential first mortgages $ 4,642 $ 27,636 $ 58,888 $ — $ 7,624 $ 98,790 Home equity loans (pre-reset) $ 529 $ 1,407 $ 1,739 Home equity loans (post-reset) 63 70 41 Home equity term loans 103 141 111 2023 — — — 2022 — — — 2021 — 1 1 2020 — 2 2 2019 1 1 1 Prior 102 137 107 Total home equity loans $ 695 $ 1,618 $ 1,891 $ — $ 40 $ 4,244 Credit cards $ 29,044 $ 57,031 $ 55,624 Revolving loans converted to term loans (5) 856 346 51 Total credit cards (6) $ 29,900 $ 57,377 $ 55,675 $ — $ 2,071 $ 145,023 Personal, small business and other 2023 $ 11 $ 51 $ 120 2022 307 576 812 2021 94 147 174 2020 13 16 24 2019 17 18 21 Prior 135 187 131 Total personal, small business and other (7)(8) $ 577 $ 995 $ 1,282 $ 31,452 $ 2,571 $ 36,877 Total $ 35,814 $ 87,626 $ 117,736 $ 31,452 $ 12,306 $ 284,934 FICO score distribution—U.S. portfolio (1)(2) December 31, 2022 In millions of dollars Less than 680 Greater Classifiably managed (3) FICO not available (4) Total Residential first mortgages 2022 $ 691 $ 7,530 $ 12,928 2021 639 5,933 12,672 2020 431 4,621 10,936 2019 321 2,505 5,445 2018 302 1,072 1,899 Prior 2,020 6,551 12,649 Total residential first mortgages $ 4,404 $ 28,212 $ 56,529 $ 6,894 $ 96,039 Home equity line of credit (pre-reset) $ 552 $ 1,536 $ 1,876 Home equity line of credit (post-reset) 62 65 40 Home equity term loans 106 151 117 2022 — — — 2021 — 1 1 2020 1 2 2 2019 1 2 2 2018 1 2 1 Prior 103 144 111 Total home equity loans $ 720 $ 1,752 $ 2,033 $ 75 $ 4,580 Credit cards $ 27,901 $ 58,213 $ 60,896 Revolving loans converted to term loans (5) 766 354 54 Total credit cards (6) $ 28,667 $ 58,567 $ 60,950 $ 1,914 $ 150,098 Personal, small business and other 2022 $ 247 $ 546 $ 800 2021 96 170 210 2020 15 20 30 2019 21 23 28 2018 10 10 9 Prior 126 190 144 Total personal, small business and other (7)(8) $ 515 $ 959 $ 1,221 $ 31,478 $ 2,639 $ 36,812 Total $ 34,306 $ 89,490 $ 120,733 $ 31,478 $ 11,522 $ 287,529 (1) The FICO bands in the tables are consistent with general industry peer presentations. (2) FICO scores are updated on either a monthly or quarterly basis. For updates that are made only quarterly, certain current-period loans by year of origination are greater than those disclosed in the prior periods. Loans that did not have FICO scores as of the prior period have been updated with FICO scores as they become available. (3) These personal, small business and other loans without a FICO score available include $31.5 billion and $31.5 billion of Private bank loans as of March 31, 2023 and December 31, 2022, respectively, which are classifiably managed within Global Wealth and are primarily evaluated for credit risk based on their internal risk ratings. As of March 31, 2023 and December 31, 2022, approximately 95% and 98% of these loans, respectively, were rated investment grade. (4) FICO scores not available related to loans guaranteed by government-sponsored enterprises for which FICO scores are generally not utilized. (5) Not included in the tables above are $48 million and $75 million of revolving credit card loans outside of the U.S. that were converted to term loans as of March 31, 2023 and December 31, 2022, respectively. (6) Excludes $520 million and $545 million of balances related to Canada for March 31, 2023 and December 31, 2022, respectively. (7) Excludes $935 million and $940 million of balances related to Canada for March 31, 2023 and December 31, 2022, respectively. (8) Includes approximately $56 million and $67 million of personal revolving loans that were converted to term loans for March 31, 2023 and December 31, 2022, respectively. Consumer Gross Credit Losses The following table provides details on gross credit losses recognized during the three months ended March 31, 2023, by year of loan origination: In millions of dollars Three Months Ended Residential first mortgages 2023 $ — 2022 — 2021 — 2020 1 2019 1 Prior 12 Total residential first mortgages $ 14 Home equity line of credit (pre-reset) $ — Home equity line of credit (post-reset) — Home equity term loans 1 Total home equity loans $ 1 Credit cards $ 1,366 Revolving loans converted to term loans 42 Total credit cards $ 1,408 Personal, small business and other 2023 $ 38 2022 37 2021 29 2020 13 2019 13 Prior 42 Total personal, small business and other $ 172 Total Citigroup $ 1,595 LTV distribution — U.S. portfolio March 31, 2023 In millions of dollars Less than > 80% but less Greater LTV not available (1) Total Residential first mortgages 2023 $ 2,464 $ 985 $ — 2022 14,533 7,710 148 2021 18,590 1,556 33 2020 16,678 336 1 2019 8,532 220 26 Prior 25,655 261 24 Total residential first mortgages $ 86,452 $ 11,068 $ 232 $ 1,038 $ 98,790 Home equity loans (pre-reset) $ 3,559 $ 41 $ 61 Home equity loans (post-reset) 488 9 14 Total home equity loans $ 4,047 $ 50 $ 75 $ 72 $ 4,244 Total $ 90,499 $ 11,118 $ 307 $ 1,110 $ 103,034 LTV distribution — U.S. portfolio December 31, 2022 In millions of dollars Less than > 80% but less Greater LTV not available (1) Total Residential first mortgages 2022 $ 15,644 $ 6,497 $ 40 2021 19,104 1,227 33 2020 16,935 267 1 2019 8,789 140 23 2018 3,598 74 9 Prior 22,367 132 74 Total residential first mortgages $ 86,437 $ 8,337 $ 180 $ 1,085 $ 96,039 Home equity loans (pre-reset) $ 3,677 $ 36 $ 56 Home equity loans (post-reset) 627 12 27 Total home equity loans $ 4,304 $ 48 $ 83 $ 145 $ 4,580 Total $ 90,741 $ 8,385 $ 263 $ 1,230 $ 100,619 (1) Residential first mortgages with no LTV information available includes government-guaranteed loans that do not require LTV information for credit risk assessment and fair value loans. 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) March 31, 2023 In millions of dollars Less than > 80% but less Greater LTV not available Total Residential mortgages 2023 $ 966 $ 399 $ — 2022 3,165 1,018 190 2021 3,816 966 197 2020 2,927 475 — 2019 2,841 78 1 Prior 9,668 68 8 Total $ 23,383 $ 3,004 $ 396 $ 130 $ 26,913 LTV distribution — outside of U.S. portfolio (1) December 31, 2022 In millions of dollars Less than > 80% but less Greater LTV not available Total Residential mortgages 2022 $ 3,106 $ 975 $ 294 2021 4,144 964 273 2020 3,293 502 25 2019 3,048 92 1 2018 2,074 48 — Prior 9,201 36 7 Total $ 24,866 $ 2,617 $ 600 $ 31 $ 28,114 (1) Mortgage portfolios outside of the U.S. are primarily in Global Wealth. As of March 31, 2023 and December 31, 2022, mortgage portfolios outside of the U.S. had an average LTV of approximately 52% and 51%, respectively. Consumer Loans and Ratios Outside of North America Delinquency-managed loans and ratios In millions of dollars at March 31, 2023 Total loans outside of North America (1) Classifiably managed loans (2) Delinquency-managed loans 30–89 ≥ 90 days past due ratio 1Q23 NCL ratio 1Q22 NCL ratio Residential mortgages (3) $ 26,913 $ — $ 26,913 0.23 % 0.41 % 0.11 % 0.09 % Credit cards 13,033 — 13,033 1.25 1.27 3.80 3.23 Personal, small business and other (4) 37,361 17,808 19,553 0.46 0.04 0.87 0.63 Total $ 77,307 $ 17,808 $ 59,499 0.53 % 0.48 % 1.09 % 0.81 % Delinquency-managed loans and ratios In millions of dollars at December 31, 2022 Total loans outside of North America (1) Classifiably managed loans (2) Delinquency-managed loans 30–89 ≥ 90 days past due ratio Residential mortgages (3) $ 28,114 $ — $ 28,114 0.22 % 0.38 % Credit cards 12,955 — 12,955 1.13 1.15 Personal, small business and other (4) 37,984 17,762 20,222 0.52 0.05 Total $ 79,053 $ 17,762 $ 61,291 0.51 % 0.43 % (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 March 31, 2023 and December 31, 2022, approximately 89% and 94% of these loans, respectively, were rated investment grade. (3) Includes $20.3 billion and $19.8 billion as of March 31, 2023 and December 31, 2022, respectively, of residential mortgages related to the Global Wealth business. (4) Includes $26.3 billion and $26.6 billion as of March 31, 2023 and December 31, 2022, respectively, of loans related to the Global Wealth business.
Schedule of modifications and troubled debt restructurings	The following table provides details on permanent consumer loan modifications granted during the three months ended March 31, 2023 to borrowers experiencing financial difficulty by type of modification granted and the financial effect of those modifications: For the Three Months Ended March 31, 2023 In millions of dollars, except weighted averages Modifications as % of loans Total modifications balance at March 31, 2023 (1)(2)(3) Interest rate reduction Term extension Payment delay Combination: interest rate reduction and term extension Combination: term extension and payment delay (4) 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 (5) Residential first mortgages (6) 0.05 % $ 52 $ — $ 15 $ 34 $ 3 $ — $ — 2 % 183 6 Home equity loans 0.19 8 — — 3 5 — — 3 120 5 Credit cards 0.19 276 276 — — — — — 22 — — Personal, small business and other 0.01 2 — — — 2 — — 7 16 — Total 0.12 % $ 338 $ 276 $ 15 $ 37 $ 10 $ — $ — In offices outside North America (5) Residential mortgages 0.97 % $ 260 $ — $ — $ 17 $ — $ 242 $ 1 — % 1 1 Credit cards 0.09 12 12 — — — — — 18 — — Personal, small business and other 0.02 7 1 2 — 4 — — 6 20 6 Total 0.36 % $ 279 $ 13 $ 2 $ 17 $ 4 $ 242 $ 1 (1) The above table reflects activity for loans outstanding as of the end of the reporting period. During the three months ended March 31, 2023, Citi granted forgiveness of $9 million in credit card loans and $1 million in personal, small business and other loans that had no outstanding balance at March 31, 2023. (2) Commitments to lend to borrowers experiencing financial difficulty that were granted modifications included in the table above were immaterial at March 31, 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) Residential mortgages in offices outside North America were granted four months of payment deferrals during the six months ended December 31, 2022. (5) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (6) Excludes residential first mortgages discharged in Chapter 7 bankruptcy in the three months ended March 31, 2023. Consumer Troubled Debt Restructurings For the Three Months Ended March 31, 2022 In millions of dollars, except number of loans modified Number of Post- modification recorded investment (1)(2) Deferred principal (3) Contingent principal forgiveness (4) Principal forgiveness (5) Average In North America offices (6) Residential first mortgages 346 $ 81 $ — $ — $ — — % Home equity loans 104 9 — — — — Credit cards 40,740 173 — — — 17 Personal, small business and other 146 1 — — — 5 Total (7) 41,336 $ 264 $ — $ — $ — In offices outside North America (6) Residential mortgages 183 $ 6 $ — $ — $ — — % Credit cards 5,000 22 — — 1 19 Personal, small business and other 672 9 — — — 8 Total (7) 5,855 $ 37 $ — $ — $ 1 (1) Post-modification balances include past due amounts that are capitalized at the modification date. (2) Post-modification balances in North America include $1 million of residential first mortgages to borrowers who have gone through Chapter 7 bankruptcy in the three months ended March 31, 2022. These amounts include $1 million of residential first mortgages that were newly classified as TDRs in the three months ended March 31, 2022, based on previously received OCC guidance. (3) Represents the portion of contractual loan principal that is non-interest bearing, but still due from the borrower. Such deferred principal is charged off at the time of permanent modification to the extent that the related loan balance exceeds the underlying collateral value. (4) Represents the portion of contractual loan principal that is non-interest bearing and, depending on borrower performance, eligible for forgiveness. (5) Represents the portion of contractual loan principal that was forgiven at the time of permanent modification. (6) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. (7) The above tables reflect activity for restructured loans that were considered TDRs during the reporting period. Performance of Modified Consumer Loans The following table presents the delinquencies and gross credit losses of permanently modified consumer loans to borrowers experiencing financial difficulty, including loans that were modified during the three months ended March 31, 2023: As of March 31, 2023 For the Three Months Ended In millions of dollars Total Current 30-89 days 90+ days Gross In North America offices (1) Residential first mortgages $ 52 $ 18 $ 18 $ 16 $ — Home equity loans 9 6 1 2 — Credit cards 276 129 81 66 13 Personal, small business and other 2 2 — — — Total (2)(3) $ 339 $ 155 $ 100 $ 84 $ 13 In offices outside North America (1) Residential mortgages $ 260 $ 259 $ 1 $ — $ 1 Credit cards 12 12 — — — Personal, small business and other 6 6 — — — Total (2)(3) $ 278 $ 277 $ 1 $ — $ 1 (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 table presents 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 months ended March 31, 2023. Default is defined as 60 days past due: For the Three Months Ended March 31, 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 $ — $ — $ — $ — $ — $ — $ — Home equity loans — — — — — — — Credit cards (4) 12 12 — — — — — Personal, small business and other — — — — — — — Total $ 12 $ 12 $ — $ — $ — $ — $ — In offices outside North America (3) Residential mortgages $ 2 $ — $ — $ 1 $ — $ — $ 1 Credit cards (4) — — — — — — — Personal, small business and other — — — — — — — Total $ 2 $ — $ — $ 1 $ — $ — $ 1 (1) The above table reflects 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.
Schedule of troubled debt restructuring loans that defaulted	The following table presents consumer TDRs that defaulted for which the payment default occurred within one year of a permanent modification. Default is defined as 60 days past due: In millions of dollars Three Months Ended March 31, 2022 In North America offices (1) Residential first mortgages $ 4 Home equity loans — Credit cards 57 Personal, small business and other — Total $ 61 In offices outside North America (1) Residential mortgages $ 4 Credit cards 4 Personal, small business and other 1 Total $ 9 (1) North America includes the U.S., Canada and Puerto Rico. Mexico is included in offices outside North America. Purchased Credit-Deteriorated Assets Three Months Ended Three Months Ended Three Months Ended In millions of dollars Credit Mortgages (1) Installment Credit Mortgages (1) Installment Credit Mortgages (1) Installment Purchase price $ — $ 6 $ — $ — $ 9 $ — $ — $ 4 $ — Allowance for credit losses at acquisition date — — — — — — — — — Discount or premium attributable to non-credit factors — — — — — — — — — Par value (amortized cost basis) $ — $ 6 $ — $ — $ 9 $ — $ — $ 4 $ — (1) Includes loans sold to agencies that were bought back at par due to repurchase agreements.

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	3 Months Ended
ALLOWANCE FOR CREDIT LOSSES (Tables)	Mar. 31, 2023
Loans and Leases Receivable Disclosure [Abstract]
Schedule of allowance for credit losses and investment in loans by portfolio segment	Three Months Ended March 31, In millions of dollars 2023 2022 Allowance for credit losses on loans (ACLL) at beginning of period $ 16,974 $ 16,455 Adjustments to opening balance (1) Financial instruments—TDRs and vintage disclosures (1) $ (352) $ — Adjusted ACLL at beginning of period 16,622 16,455 Gross credit losses on loans $ (1,634) $ (1,240) Gross recoveries on loans 332 368 Net credit losses on loans (NCLs) $ (1,302) $ (872) Replenishment of NCLs $ 1,302 $ 872 Net reserve builds (releases) for loans 397 (781) Net specific reserve builds (releases) for loans 38 169 Total provision for credit losses on loans (PCLL) $ 1,737 $ 260 Other, net (see table below) 112 (450) ACLL at end of period $ 17,169 $ 15,393 Allowance for credit losses on unfunded lending commitments (ACLUC) at beginning of period (2) $ 2,151 $ 1,871 Provision (release) for credit losses on unfunded lending commitments (194) 474 Other, net 2 (2) ACLUC at end of period (2) $ 1,959 $ 2,343 Total allowance for credit losses on loans, leases and unfunded lending commitments (3) $ 19,128 $ 17,736 Other, net details Three Months Ended March 31, In millions of dollars 2023 2022 Reclasses of consumer ACLL to HFS (4) $ — $ (350) FX translation and other 112 (100) Other, net $ 112 $ (450) (1) See Note 1 for a description of the impact of adopting ASU 2022-02 on the ACL. (2) Represents additional credit loss reserves for unfunded lending commitments and letters of credit recorded in Other liabilities on the Consolidated Balance Sheet. (3) See below for ACL on HTM debt securities and Other assets . (4) See Note 2. Allowance for Credit Losses on Loans and End-of-Period Loans Three Months Ended March 31, 2023 March 31, 2022 In millions of dollars Corporate Consumer Total Corporate Consumer Total ACLL at beginning of period $ 2,855 $ 14,119 $ 16,974 $ 2,415 $ 14,040 $ 16,455 Adjustment to opening balance (1) Financial instruments—TDRs and vintage disclosures (1) — (352) (352) — — — Adjusted ACLL at beginning of period $ 2,855 $ 13,767 $ 16,622 $ 2,415 $ 14,040 $ 16,455 Charge-offs $ (39) $ (1,595) $ (1,634) $ (48) $ (1,192) $ (1,240) Recoveries 17 315 332 17 351 368 Replenishment of NCLs 22 1,280 1,302 31 841 872 Net reserve builds (releases) (90) 487 397 376 (1,157) (781) Net specific reserve builds (releases) 5 33 38 225 (56) 169 Other 10 102 112 9 (459) (450) Ending balance $ 2,780 $ 14,389 $ 17,169 $ 3,025 $ 12,368 $ 15,393 March 31, 2023 December 31, 2022 In millions of dollars Corporate Consumer Total Corporate Consumer Total ACLL Collectively evaluated (1) $ 2,451 $ 14,351 $ 16,802 $ 2,532 $ 13,521 $ 16,053 Individually evaluated 329 39 368 323 596 919 Purchased credit deteriorated — (1) (1) — 2 2 Total ACLL $ 2,780 $ 14,389 $ 17,169 $ 2,855 $ 14,119 $ 16,974 Loans, net of unearned income Collectively evaluated (1) $ 282,190 $ 363,306 $ 645,496 $ 282,909 $ 364,795 $ 647,704 Individually evaluated 1,213 39 1,252 1,122 2,921 4,043 Purchased credit deteriorated — 113 113 — 114 114 Held at fair value 4,896 238 5,134 5,123 237 5,360 Total loans, net of unearned income $ 288,299 $ 363,696 $ 651,995 $ 289,154 $ 368,067 $ 657,221 (1) See Note 1 for a description of the effect of adopting ASU 2022-02 on the ACL and for Citi’s updated accounting policy for collectively evaluating the ACL for consumer loans formerly considered TDRs. 1Q23 Changes in the ACL The total allowance for credit losses on loans, leases and unfunded lending commitments as of March 31, 2023 was $19,128 million, a slight increase from $19,125 million at December 31, 2022. The increase in the ACLL was primarily driven by macroeconomic deterioration and growth in card revolving balances, partially offset by a decrease in the ACLL of $352 million from the adoption of ASU 2022-02 for the recognition and measurement of TDRs (see Note 1) and a decrease in the ACLUC primarily driven by reductions in Russia exposures. Consumer ACLL Citi’s total consumer allowance for credit losses on loans (ACLL) as of March 31, 2023 was $14,389 million, an increase from $14,119 million at December 31, 2022. The increase was primarily driven by a deterioration in macroeconomic assumptions and growth in U.S. Cards revolving balances, partially offset by a decrease to the ACLL of $352 million from the adoption of ASU 2022-02 for the recognition and measurement of TDRs. Corporate ACLL Citi’s total corporate ACLL as of March 31, 2023 was $2,780 million, a decrease from $2,855 million at December 31, 2022. The decrease was primarily driven by reductions in Russia exposures. ACLUC As of March 31, 2023, Citi’s total ACLUC, included in Other liabilities , was $1,959 million, a decrease from $2,151 million at December 31, 2022. The decrease was primarily driven by reductions in Russia exposures.
Schedule of allowance for credit losses on held-to-maturity securities	Allowance for Credit Losses on HTM Debt Securities Three Months Ended March 31, 2023 In millions of dollars Mortgage-backed State and municipal Foreign government Asset-backed Total HTM Allowance for credit losses on HTM debt securities $ 1 $ 113 $ 3 $ 3 $ 120 Gross credit losses — — — — — Gross recoveries — — — — — Net credit losses (NCLs) $ — $ — $ — $ — $ — Replenishment of NCLs $ — $ — $ — $ — $ — Net reserve builds (releases) 2 (15) — (4) (17) Net specific reserve builds (releases) — — — — — Total provision for credit losses on HTM debt securities $ 2 $ (15) $ — $ (4) $ (17) Other, net $ (1) $ — $ — $ 2 $ 1 Allowance for credit losses on HTM debt securities $ 2 $ 98 $ 3 $ 1 $ 104 Three Months Ended March 31, 2022 In millions of dollars Mortgage-backed State and municipal Foreign government Asset-backed Total HTM Allowance for credit losses on HTM debt securities $ 6 $ 75 $ 4 $ 2 $ 87 Gross credit losses — — — — — Gross recoveries — — — — — Net credit losses (NCLs) $ — $ — $ — $ — $ — Replenishment of NCLs $ — $ — $ — $ — $ — Net reserve builds (releases) (2) 4 (2) (2) (2) Net specific reserve builds (releases) — — — Total provision for credit losses on HTM debt securities $ (2) $ 4 $ (2) $ (2) $ (2) Other, net $ — $ — $ — $ — $ — Allowance for credit losses on HTM debt securities $ 4 $ 79 $ 2 $ — $ 85
Schedule of allowance for credit losses on other assets	Allowance for Credit Losses on Other Assets Three Months Ended March 31, 2023 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements Brokerage receivables All other assets (1) Total Allowance for credit losses on other assets $ 51 $ 36 $ — $ 36 $ 123 Gross credit losses — — — (11) (11) Gross recoveries — — — — — Net credit losses (NCLs) $ — $ — $ — $ (11) $ (11) Replenishment of NCLs $ — $ — $ — $ 11 $ 11 Net reserve builds (releases) 85 (3) — 332 414 Total provision for credit losses $ 85 $ (3) $ — $ 343 $ 425 Other, net $ (1) $ (3) $ — $ (5) $ (9) Allowance for credit losses on other assets $ 135 $ 30 $ — $ 363 $ 528 (1) Primarily an increase related to transfer risk associated with exposures outside of the U.S. Three Months Ended March 31, 2022 In millions of dollars Deposits with banks Securities borrowed and purchased under agreements Brokerage receivables All other assets (1) Total Allowance for credit losses on other assets $ 21 $ 6 $ — $ 26 $ 53 Gross credit losses — — — (7) (7) Gross recoveries — — — — — Net credit losses (NCLs) $ — $ — $ — $ (7) $ (7) Replenishment of NCLs $ — $ — $ — $ 7 $ 7 Net reserve builds (releases) (6) (2) — (3) (11) Total provision for credit losses $ (6) $ (2) $ — $ 4 $ (4) Other, net $ — $ — $ — $ 1 $ 1 Allowance for credit losses on other assets $ 15 $ 4 $ — $ 24 $ 43 (1) Primarily accounts receivable.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	The changes in Goodwill were as follows: In millions of dollars Institutional Clients Group Personal Banking and Wealth Management Legacy Franchises Total Balance at December 31, 2022 $ 8,986 $ 9,741 $ 964 $ 19,691 Foreign currency translation 42 69 80 191 Balance at March 31, 2023 $ 9,028 $ 9,810 $ 1,044 $ 19,882
Components of intangible assets, finite-lived	The components of intangible assets were as follows: March 31, 2023 December 31, 2022 In millions of dollars Gross Accumulated Net Gross Accumulated Net Purchased credit card relationships (1) $ 5,302 $ 4,253 $ 1,049 $ 5,513 $ 4,426 $ 1,087 Credit card contract-related intangibles (2) 4,193 1,565 2,628 3,903 1,518 2,385 Other customer relationships 376 287 89 373 283 90 Present value of future profits 35 34 1 32 31 1 Indefinite-lived intangible assets 207 — 207 192 — 192 Other — — — 28 20 8 Intangible assets (excluding MSRs) $ 10,113 $ 6,139 $ 3,974 $ 10,041 $ 6,278 $ 3,763 Mortgage servicing rights (MSRs) (3) 658 — 658 665 — 665 Total intangible assets $ 10,771 $ 6,139 $ 4,632 $ 10,706 $ 6,278 $ 4,428 The changes in intangible assets were as follows: In millions of dollars Net carrying amount at December 31, 2022 Acquisitions/renewals/ Amortization Impairments FX translation and other Net carrying amount at March 31, 2023 Purchased credit card relationships (1) $ 1,087 $ — $ (38) $ — $ — $ 1,049 Credit card contract-related intangibles (2) 2,385 290 (47) — — 2,628 Other customer relationships 90 5 (6) — — 89 Present value of future profits 1 — — — — 1 Indefinite-lived intangible assets 192 — — — 15 207 Other 8 — (8) — — — Intangible assets (excluding MSRs) $ 3,763 $ 295 $ (99) $ — $ 15 $ 3,974 Mortgage servicing rights (MSRs) (3) 665 658 Total intangible assets $ 4,428 $ 4,632 (1) Reflects intangibles for the value of purchased cardholder relationships, which are discrete from contract-related intangibles. (2) Reflects contract-related intangibles associated with the extension or renewal of existing credit card program agreements with card partners. For the credit card program agreement extended during the period, the remaining term is over 10 years. (3) See Note 19 for additional information on Citi’s MSRs, including the rollforward for the three months ended March 31, 2023.
Components of intangible assets, indefinite-lived	The components of intangible assets were as follows: March 31, 2023 December 31, 2022 In millions of dollars Gross Accumulated Net Gross Accumulated Net Purchased credit card relationships (1) $ 5,302 $ 4,253 $ 1,049 $ 5,513 $ 4,426 $ 1,087 Credit card contract-related intangibles (2) 4,193 1,565 2,628 3,903 1,518 2,385 Other customer relationships 376 287 89 373 283 90 Present value of future profits 35 34 1 32 31 1 Indefinite-lived intangible assets 207 — 207 192 — 192 Other — — — 28 20 8 Intangible assets (excluding MSRs) $ 10,113 $ 6,139 $ 3,974 $ 10,041 $ 6,278 $ 3,763 Mortgage servicing rights (MSRs) (3) 658 — 658 665 — 665 Total intangible assets $ 10,771 $ 6,139 $ 4,632 $ 10,706 $ 6,278 $ 4,428 The changes in intangible assets were as follows: In millions of dollars Net carrying amount at December 31, 2022 Acquisitions/renewals/ Amortization Impairments FX translation and other Net carrying amount at March 31, 2023 Purchased credit card relationships (1) $ 1,087 $ — $ (38) $ — $ — $ 1,049 Credit card contract-related intangibles (2) 2,385 290 (47) — — 2,628 Other customer relationships 90 5 (6) — — 89 Present value of future profits 1 — — — — 1 Indefinite-lived intangible assets 192 — — — 15 207 Other 8 — (8) — — — Intangible assets (excluding MSRs) $ 3,763 $ 295 $ (99) $ — $ 15 $ 3,974 Mortgage servicing rights (MSRs) (3) 665 658 Total intangible assets $ 4,428 $ 4,632 (1) Reflects intangibles for the value of purchased cardholder relationships, which are discrete from contract-related intangibles. (2) Reflects contract-related intangibles associated with the extension or renewal of existing credit card program agreements with card partners. For the credit card program agreement extended during the period, the remaining term is over 10 years. (3) See Note 19 for additional information on Citi’s MSRs, including the rollforward for the three months ended March 31, 2023.
Changes in intangible assets	The components of intangible assets were as follows: March 31, 2023 December 31, 2022 In millions of dollars Gross Accumulated Net Gross Accumulated Net Purchased credit card relationships (1) $ 5,302 $ 4,253 $ 1,049 $ 5,513 $ 4,426 $ 1,087 Credit card contract-related intangibles (2) 4,193 1,565 2,628 3,903 1,518 2,385 Other customer relationships 376 287 89 373 283 90 Present value of future profits 35 34 1 32 31 1 Indefinite-lived intangible assets 207 — 207 192 — 192 Other — — — 28 20 8 Intangible assets (excluding MSRs) $ 10,113 $ 6,139 $ 3,974 $ 10,041 $ 6,278 $ 3,763 Mortgage servicing rights (MSRs) (3) 658 — 658 665 — 665 Total intangible assets $ 10,771 $ 6,139 $ 4,632 $ 10,706 $ 6,278 $ 4,428 The changes in intangible assets were as follows: In millions of dollars Net carrying amount at December 31, 2022 Acquisitions/renewals/ Amortization Impairments FX translation and other Net carrying amount at March 31, 2023 Purchased credit card relationships (1) $ 1,087 $ — $ (38) $ — $ — $ 1,049 Credit card contract-related intangibles (2) 2,385 290 (47) — — 2,628 Other customer relationships 90 5 (6) — — 89 Present value of future profits 1 — — — — 1 Indefinite-lived intangible assets 192 — — — 15 207 Other 8 — (8) — — — Intangible assets (excluding MSRs) $ 3,763 $ 295 $ (99) $ — $ 15 $ 3,974 Mortgage servicing rights (MSRs) (3) 665 658 Total intangible assets $ 4,428 $ 4,632 (1) Reflects intangibles for the value of purchased cardholder relationships, which are discrete from contract-related intangibles. (2) Reflects contract-related intangibles associated with the extension or renewal of existing credit card program agreements with card partners. For the credit card program agreement extended during the period, the remaining term is over 10 years. (3) See Note 19 for additional information on Citi’s MSRs, including the rollforward for the three months ended March 31, 2023.

DEPOSITS (Tables)

DEPOSITS (Tables)	3 Months Ended
DEPOSITS (Tables)	Mar. 31, 2023
Banking and Thrift, Interest [Abstract]
Deposits	Deposits consisted of the following: March 31, December 31, In millions of dollars 2023 (1) 2022 Non-interest-bearing deposits in U.S. offices $ 123,969 $ 122,655 Interest-bearing deposits in U.S. offices (including $972 and $903 as of March 31, 2023 and December 31, 2022, respectively, at fair value) 587,477 607,470 Non-interest-bearing deposits in offices outside the U.S. 90,404 95,182 Interest-bearing deposits in offices outside the U.S. (including $1,971 and $972 as of March 31, 2023 and December 31, 2022, respectively, at fair value) 528,609 540,647 Total deposits $ 1,330,459 $ 1,365,954 (1) Changes in time deposits that met or exceeded the insured limit were insignificant during the three months ended March 31, 2023. For information on time deposits that met or exceeded the insured limit at December 31, 2022, see Note 17 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K.

DEBT (Tables)

DEBT (Tables)	3 Months Ended
DEBT (Tables)	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of short-term borrowings	In millions of dollars March 31, December 31, Commercial paper Bank (1) $ 11,036 $ 11,185 Broker-dealer and other (2) 10,591 14,345 Total commercial paper $ 21,627 $ 25,530 Other borrowings (3) 18,560 21,566 Total $ 40,187 $ 47,096 (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 March 31, 2023 and December 31, 2022, collateralized short-term advances from Federal Home Loan Banks were $6.8 billion and $12.0 billion, respectively.
Schedule of long-term debt	In millions of dollars March 31, December 31, 2022 Citigroup Inc. (1) $ 166,826 $ 166,257 Bank (2) 19,930 21,113 Broker-dealer and other (3) 92,928 84,236 Total $ 279,684 $ 271,606 (1) Represents the parent holding company. (2) Represents Citibank entities as well as other bank entities. At March 31, 2023 and December 31, 2022, collateralized long-term advances from the Federal Home Loan Banks were $7.3 billion and $7.3 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 March 31, 2023: 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. LIBOR + 637 bps 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.

CHANGES IN ACCUMULATED OTHER _2

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) (Tables)	3 Months Ended
	Mar. 31, 2023
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Changes in each component of accumulated other comprehensive income (loss)	Changes in each component of Citigroup’s Accumulated other comprehensive income (loss) were as follows: Three Months Ended March 31, 2023 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 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 855 (327) 6 (132) 841 (16) 5 1,232 Increase (decrease) due to amounts reclassified from AOCI (19) 2 355 28 — (4) — 362 Change, net of taxes $ 836 $ (325) $ 361 $ (104) $ 841 $ (20) $ 5 $ 1,594 Balance at March 31, 2023 $ (5,162) $ 517 $ (2,161) $ (5,859) $ (32,796) $ (12) $ 32 $ (45,441) Three Months Ended March 31, 2022 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 Accumulated Balance, December 31, 2021 $ (614) $ (1,187) $ 101 $ (5,852) $ (31,166) $ (47) $ — $ (38,765) Other comprehensive income before reclassifications (4,283) 793 (1,324) 292 (14) 46 — (4,490) Increase (decrease) due to amounts reclassified from AOCI 6 — (217) (121) — 2 — (330) Change, net of taxes $ (4,277) $ 793 $ (1,541) $ 171 $ (14) $ 48 $ — $ (4,820) Balance at March 31, 2022 $ (4,891) $ (394) $ (1,440) $ (5,681) $ (31,180) $ 1 $ — $ (43,585) (1) Reflects the after-tax valuation of Citi’s fair value option liabilities. See “Market Valuation Adjustments” in Note 21. (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 movements in (by order of impact) the Mexican peso, Chilean peso, Euro, South Korean won and Russian ruble against the U.S. dollar and changes in related tax effects and hedges for the three months ended March 31, 2023. Primarily reflects the movements in (by order of impact) the Brazilian real, Japanese yen, Mexican peso, South Korean won, Euro, Chilean peso and Indian rupee against the U.S. dollar and changes in related tax effects and hedges for the three months ended March 31, 2022. 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. As of March 31, 2023, the balance of the liability for future policyholder benefits, which is recorded within Other Liabilities , for this insurance subsidiary was approximately $525 million. (6) See Note 1.
Schedule of pretax and after-tax changes in each component of accumulated other comprehensive income (loss)	The pretax and after-tax changes in each component of Accumulated other comprehensive income (loss) were as follows: Three Months Ended March 31, 2023 In millions of dollars Pretax Tax effect (1) After-tax 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 1,113 (277) 836 Debt valuation adjustment (DVA) (433) 108 (325) Cash flow hedges 479 (118) 361 Benefit plans (156) 52 (104) Foreign currency translation adjustment (CTA) 788 53 841 Excluded component of fair value hedges (26) 6 (20) Long-duration insurance contracts 6 (1) 5 Change $ 1,771 $ (177) $ 1,594 Balance at March 31, 2023 $ (53,443) $ 8,002 $ (45,441) Three Months Ended March 31, 2022 In millions of dollars Pretax Tax effect (1) After-tax Balance, December 31, 2021 $ (45,383) $ 6,618 $ (38,765) Change in net unrealized gains (losses) on debt securities $ (5,624) $ 1,347 $ (4,277) DVA 1,050 (257) 793 Cash flow hedges (2,022) 481 (1,541) Benefit plans 177 (6) 171 CTA (69) 55 (14) Excluded component of fair value hedges 64 (16) 48 Long-duration insurance contracts — — — Change $ (6,424) $ 1,604 $ (4,820) Balance, March 31, 2022 $ (51,807) $ 8,222 $ (43,585) (1) Income tax effects of these items are released from AOCI contemporaneously with the related gross pretax amount. (2) See Note 1.
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 Three Months Ended March 31, In millions of dollars 2023 2022 Realized (gains) losses on sales of investments $ (72) $ (80) Gross impairment losses 51 90 Subtotal, pretax $ (21) $ 10 Tax effect 2 (4) Net realized (gains) losses on investments after-tax (1) $ (19) $ 6 Realized DVA (gains) losses on fair value option liabilities, pretax $ 3 $ — Tax effect (1) — Net realized DVA, after-tax $ 2 $ — Interest rate contracts $ 469 $ (286) Foreign exchange contracts 1 1 Subtotal, pretax $ 470 $ (285) Tax effect (115) 68 Amortization of cash flow hedges, after-tax (2) $ 355 $ (217) Amortization of unrecognized: Prior service cost (benefit) $ (6) $ (6) Net actuarial loss 49 70 Curtailment/settlement impact (3) (5) (216) Subtotal, pretax $ 38 $ (152) Tax effect (10) 31 Amortization of benefit plans, after-tax (3) $ 28 $ (121) Excluded component of fair value hedges, pretax $ (6) $ 3 Tax effect 2 (1) Excluded component of fair value hedges, after-tax $ (4) $ 2 Long-duration insurance contracts, pretax $ — $ — Tax effect — — Long-duration insurance contracts, after-tax $ — $ — CTA, pretax $ — $ — Tax effect — — CTA, after-tax $ — $ — Total amounts reclassified out of AOCI , pretax $ 484 $ (424) Total tax effect (122) 94 Total amounts reclassified out of AOCI , after-tax $ 362 $ (330) (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 12 for additional details. (2) See Note 20 for additional details. (3) See Note 8 for additional details.

SECURITIZATIONS AND VARIABLE _2

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES (Tables)	3 Months Ended
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES (Tables)	Mar. 31, 2023
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 March 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 $ 30,241 $ 30,241 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 124,641 — 124,641 2,059 — — 107 2,166 Non-agency-sponsored 63,156 — 63,156 3,264 — 7 — 3,271 Citi-administered asset-backed commercial paper conduits 19,419 19,419 — — — — — — Collateralized loan obligations (CLOs) 7,134 — 7,134 2,599 — — — 2,599 Asset-based financing (5) 178,461 10,336 168,125 40,737 990 10,261 — 51,988 Municipal securities tender option bond trusts (TOBs) 1,885 673 1,212 35 — 867 — 902 Municipal investments 22,107 3 22,104 2,641 3,025 3,196 — 8,862 Client intermediation 490 129 361 58 — — 13 71 Investment funds 492 96 396 3 6 66 — 75 Other — — — — — — — — Total $ 448,026 $ 60,897 $ 387,129 $ 51,396 $ 4,021 $ 14,397 $ 120 $ 69,934 As of December 31, 2022 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 $ 32,021 $ 32,021 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 117,358 — 117,358 2,052 — — 48 2,100 Non-agency-sponsored 67,704 — 67,704 3,294 — — — 3,294 Citi-administered asset-backed commercial paper conduits 19,621 19,621 — — — — — — Collateralized loan obligations (CLOs) 7,600 — 7,600 2,601 — — — 2,601 Asset-based financing (5) 242,348 9,672 232,676 40,121 1,022 10,726 — 51,869 Municipal securities tender option bond trusts (TOBs) 2,155 672 1,483 2 — 1,108 — 1,110 Municipal investments 22,167 3 22,164 2,731 3,143 3,420 — 9,294 Client intermediation 482 121 361 58 — — 13 71 Investment funds 534 91 443 2 5 68 — 75 Other — — — — — — — — Total $ 511,990 $ 62,201 $ 449,789 $ 50,861 $ 4,170 $ 15,322 $ 61 $ 70,414 (1) The definition of maximum exposure to loss is included in the text that follows this table. (2) Included on Citigroup’s March 31, 2023 and December 31, 2022 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. (5) Included within this line are loans to third-party-sponsored private equity funds, which represent $10 billion and $69 billion in unconsolidated VIE assets and $252 million and $498 million in maximum exposure to loss as of March 31, 2023 and December 31, 2022, 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 in the table below include those assets that can only be used to settle obligations of consolidated VIEs, presented on the following page, and are in excess of those obligations. In addition, the assets in the table below include third-party assets of consolidated VIEs only and exclude intercompany balances that eliminate in consolidation. The liabilities in the table below 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. March 31, 2023 December 31, In millions of dollars (Unaudited) 2022 Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs Cash and due from banks $ 58 $ 61 Trading account assets 9,921 9,153 Investments 614 594 Loans, net of unearned income Consumer 33,188 35,026 Corporate 19,575 19,782 Loans, net of unearned income $ 52,763 $ 54,808 Allowance for credit losses on loans (ACLL) (2,572) (2,520) Total loans, net $ 50,191 $ 52,288 Other assets 113 105 Total assets of consolidated VIEs to be used to settle obligations of consolidated VIEs $ 60,897 $ 62,201 March 31, 2023 December 31, In millions of dollars (Unaudited) 2022 Liabilities of consolidated VIEs for which creditors or beneficial interest holders Short-term borrowings $ 9,673 $ 9,807 Long-term debt 9,572 10,324 Other liabilities 854 622 Total liabilities of consolidated VIEs for which creditors or beneficial interest holders $ 20,099 $ 20,753
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: March 31, 2023 December 31, 2022 In millions of dollars Liquidity Loan/equity Liquidity Loan/equity Non-agency-sponsored mortgage securitizations $ — $ 7 $ — $ — Asset-based financing — 10,261 — 10,726 Municipal securities tender option bond trusts (TOBs) 867 — 1,108 — Municipal investments — 3,196 — 3,420 Investment funds — 66 — 68 Other — — — — Total funding commitments $ 867 $ 13,530 $ 1,108 $ 14,214
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 March 31, 2023 December 31, 2022 Cash $ — $ — Trading account assets 1.6 1.6 Investments 8.8 8.6 Total loans, net of allowance 44.4 44.2 Other 0.6 0.6 Total assets $ 55.4 $ 55.0
Schedule of securitized credit card receivables	The following table reflects amounts related to the Company’s securitized credit card receivables: In billions of dollars March 31, 2023 December 31, 2022 Ownership interests in principal amount of trust credit card receivables Sold to investors via trust-issued securities $ 6.9 $ 7.9 Retained by Citigroup as trust-issued securities 6.4 6.4 Retained by Citigroup via non-certificated interests 18.8 19.5 Total $ 32.1 $ 33.8 The following table summarizes selected cash flow information related to Citigroup’s credit card securitizations: Three Months Ended March 31, In billions of dollars 2023 2022 Proceeds from new securitizations $ — $ — Pay down of maturing notes (1.0) —
Schedule of Master Trust liabilities (at par value)	In billions of dollars Mar. 31, 2023 Dec. 31, 2022 Term notes issued to third parties $ 5.3 $ 6.3 Term notes retained by Citigroup affiliates 1.6 1.6 Total Master Trust liabilities $ 6.9 $ 7.9
Schedule of Omni Trust liabilities (at par value)	In billions of dollars Mar. 31, 2023 Dec. 31, 2022 Term notes issued to third parties $ 1.6 $ 1.6 Term notes retained by Citigroup affiliates 4.8 4.8 Total Omni Trust liabilities $ 6.4 $ 6.4
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 March 31, 2023 2022 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- Principal securitized $ 0.8 $ 1.3 $ 2.1 $ 1.6 Proceeds from new securitizations 0.8 1.1 2.0 1.6 Contractual servicing fees received — — — — Cash flows received on retained interests and other net cash flows — — — — Purchases of previously transferred financial assets — — — — Note: Excludes broker-dealer re-securitization transactions.
Schedule of carrying value of retained interests	March 31, 2023 December 31, 2022 Non-agency-sponsored mortgages (1) Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- Senior (2) Subordinated U.S. agency- Senior Subordinated Carrying value of retained interests (3) $ 656 $ 1,143 $ 937 $ 659 $ 1,119 $ 943 (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) Senior interests in non-agency-sponsored mortgages include $18 million related to personal loan securitizations at March 31, 2023. (3) Retained interests consist of Level 2 and Level 3 assets depending on the observability of significant inputs. See Note 21 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 losses Securitized assets 90 days past due Three Months Ended March 31, In billions of dollars, except liquidation losses in millions Mar. 31, 2023 Dec. 31, 2022 Mar. 31, 2023 Dec. 31, 2022 2023 2022 Securitized assets Residential mortgages (1) $ 31.5 $ 30.8 $ 0.5 $ 0.5 $ 2.3 $ 1.5 Commercial and other 28.8 28.8 — — — — Total $ 60.3 $ 59.6 $ 0.5 $ 0.5 $ 2.3 $ 1.5
Schedule of changes in capitalized MSRs	The following table summarizes the changes in capitalized MSRs: Three Months Ended March 31, In millions of dollars 2023 2022 Balance, beginning of period $ 665 $ 404 Originations 12 34 Changes in fair value of MSRs due to changes in inputs and assumptions (3) 98 Other changes (1) (16) (17) Sales of MSRs — — Balance, as of March 31 $ 658 $ 519 (1) Represents changes due to customer payments and passage of time.
Schedule of fees received on servicing previously securitized mortgages	The amounts of these fees were as follows: Three Months Ended March 31, In millions of dollars 2023 2022 Servicing fees $ 33 $ 29 Late fees 1 1 Total MSR fees $ 34 $ 30
Schedule of asset-based financing	March 31, 2023 December 31, 2022 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 $ 44,631 $ 9,175 $ 43,236 $ 8,806 Corporate loans 24,257 15,332 23,120 15,077 Other (including investment funds, airlines and shipping) 99,237 27,481 166,320 27,986 Total $ 168,125 $ 51,988 $ 232,676 $ 51,869

DERIVATIVES (Tables)

DERIVATIVES (Tables)	3 Months Ended
DERIVATIVES (Tables)	Mar. 31, 2023
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 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 March 31, December 31, March 31, December 31, Interest rate contracts Swaps $ 264,079 $ 255,280 $ 26,305,698 $ 23,780,711 Futures and forwards — — 4,093,147 2,966,025 Written options — — 2,422,224 1,937,025 Purchased options — — 2,279,877 1,881,291 Total interest rate contracts $ 264,079 $ 255,280 $ 35,100,946 $ 30,565,052 Foreign exchange contracts Swaps $ 43,953 $ 48,678 $ 7,524,629 $ 6,746,070 Futures, forwards and spot 47,295 43,666 3,940,884 3,350,341 Written options — — 831,553 789,077 Purchased options — — 821,267 783,591 Total foreign exchange contracts $ 91,248 $ 92,344 $ 13,118,333 $ 11,669,079 Equity contracts Swaps $ — $ — $ 268,081 $ 266,115 Futures and forwards 95,533 76,935 Written options — — 503,029 482,266 Purchased options — — 397,384 387,766 Total equity contracts $ — $ — $ 1,264,027 $ 1,213,082 Commodity and other contracts Swaps $ — $ — $ 89,225 $ 90,884 Futures and forwards 1,054 1,571 176,672 165,314 Written options — — 51,463 45,862 Purchased options — — 53,145 48,197 Total commodity and other contracts $ 1,054 $ 1,571 $ 370,505 $ 350,257 Credit derivatives (1) Protection sold $ — $ — $ 731,188 $ 593,136 Protection purchased — — 781,832 641,639 Total credit derivatives $ — $ — $ 1,513,020 $ 1,234,775 Total derivative notionals $ 356,381 $ 349,195 $ 51,366,831 $ 45,032,245 (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.
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 March 31, 2023 and December 31, 2022. 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, 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 March 31, 2023 Assets Liabilities Derivatives instruments designated as ASC 815 hedges Over-the-counter $ 496 $ — Cleared 104 35 Interest rate contracts $ 600 $ 35 Over-the-counter $ 1,491 $ 1,028 Cleared 2 18 Foreign exchange contracts $ 1,493 $ 1,046 Total derivatives instruments designated as ASC 815 hedges $ 2,093 $ 1,081 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 122,577 $ 114,593 Cleared 44,236 48,255 Exchange traded 218 160 Interest rate contracts $ 167,031 $ 163,008 Over-the-counter $ 129,761 $ 127,318 Cleared 359 364 Exchange traded 1 4 Foreign exchange contracts $ 130,121 $ 127,686 Over-the-counter $ 16,295 $ 21,467 Cleared — 6 Exchange traded 24,210 23,126 Equity contracts $ 40,505 $ 44,599 Over-the-counter $ 23,115 $ 22,329 Exchange traded 1,067 1,246 Commodity and other contracts $ 24,182 $ 23,575 Over-the-counter $ 6,977 $ 6,868 Cleared 3,065 3,147 Credit derivatives $ 10,042 $ 10,015 Total derivatives instruments not designated as ASC 815 hedges $ 371,881 $ 368,883 Total derivatives $ 373,974 $ 369,964 Less: Netting agreements (3) $ (292,519) $ (292,519) Less: Netting cash collateral received/paid (4) (15,376) (23,990) Net receivables/payables included on the Consolidated Balance Sheet (5) $ 66,079 $ 53,455 Additional amounts subject to an enforceable master netting agreement, Less: Cash collateral received/paid $ (1,094) $ (781) Less: Non-cash collateral received/paid (4,657) (12,984) Total net receivables/payables (5) $ 60,328 $ 39,690 (1) The derivative fair values are also presented in Note 21. (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 $224 billion, $46 billion and $23 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. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (5) The net receivables/payables include approximately $13 billion of derivative asset and $11 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, 2022 Assets Liabilities Derivatives instruments designated as ASC 815 hedges Over-the-counter $ 468 $ 1 Cleared 129 101 Interest rate contracts $ 597 $ 102 Over-the-counter $ 2,288 $ 1,766 Cleared 3 3 Foreign exchange contracts $ 2,291 $ 1,769 Total derivatives instruments designated as ASC 815 hedges $ 2,888 $ 1,871 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 126,844 $ 119,854 Cleared 50,515 52,566 Exchange traded 248 98 Interest rate contracts $ 177,607 $ 172,518 Over-the-counter $ 184,869 $ 183,578 Cleared 502 643 Exchange traded 1 5 Foreign exchange contracts $ 185,372 $ 184,226 Over-the-counter $ 19,674 $ 21,871 Cleared 1 4 Exchange traded 22,732 21,908 Equity contracts $ 42,407 $ 43,783 Over-the-counter $ 27,285 $ 24,912 Exchange traded 1,039 1,406 Commodity and other contracts $ 28,324 $ 26,318 Over-the-counter $ 6,836 $ 5,807 Cleared 1,553 1,970 Credit derivatives $ 8,389 $ 7,777 Total derivatives instruments not designated as ASC 815 hedges $ 442,099 $ 434,622 Total derivatives $ 444,987 $ 436,493 Less: Netting agreements (3) $ (346,545) $ (346,545) Less: Netting cash collateral received/paid (4) (23,136) (30,032) Net receivables/payables included on the Consolidated Balance Sheet (5) $ 75,306 $ 59,916 Additional amounts subject to an enforceable master netting agreement, Less: Cash collateral received/paid $ (1,455) $ (2,272) Less: Non-cash collateral received/paid (5,923) (13,475) Total net receivables/payables (5) $ 67,928 $ 44,169 (1) The derivative fair values are also presented in Note 21. (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 $276 billion, $49 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. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (5) The net receivables/payables include approximately $14 billion of derivative asset and $11 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively.
Schedule of gains (losses) on derivatives not designated in a qualifying hedging relationship recognized in Other revenue and gains (losses) on fair value hedges	The amounts recognized in Other revenue in the Consolidated Statement of Income related to derivatives not designated in a qualifying hedging relationship are shown below. The table below does not include any offsetting gains (losses) on the economically hedged items to the extent that such amounts are also recorded in Other revenue . Gains (losses) included in Three Months Ended March 31, In millions of dollars 2023 2022 Interest rate contracts $ (96) $ 72 Foreign exchange 26 (77) Total $ (70) $ (5) The following table summarizes the gains (losses) on the Company’s fair value hedges: Gains (losses) on fair value hedges (1) Three Months Ended March 31, 2023 2022 In millions of dollars Other revenue Net interest income Other revenue Net interest income Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges Interest rate hedges $ — $ (1) $ — $ (4,666) Foreign exchange hedges 548 — (425) — Commodity hedges (4) (508) — 872 — Total gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges $ 40 $ (1) $ 447 $ (4,666) Gain (loss) on the hedged item in designated and qualifying fair value hedges Interest rate hedges $ — $ (7) $ — $ 4,597 Foreign exchange hedges (548) — 424 — Commodity hedges (4) 508 — (872) — Total gain (loss) on the hedged item in designated and qualifying fair value hedges $ (40) $ (7) $ (448) $ 4,597 Net gain (loss) on the hedging derivatives excluded from Interest rate hedges $ — $ — $ — $ (6) Foreign exchange hedges (2) 22 — 31 — Commodity hedges (3)(4) 49 — 49 — Total net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges $ 71 $ — $ 80 $ (6) (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) 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 $(26) million and $64 million for the three months ended March 31, 2023 and 2022, respectively. (3) Amounts related to the forward points (i.e., the spot-forward difference) that are excluded from the assessment of hedge effectiveness reflected directly in earnings under the mark-to-market approach or recorded in AOCI under the amortization approach. The quarter ended March 31, 2023 includes gain (loss) of approximately $45 million and $4 million under the mark-to-market approach and amortization approach, respectively. The quarter ended March 31, 2022 includes gain (loss) of approximately $50 million and $(1) million under the mark-to-market approach and amortization approach, respectively. (4) The gain (loss) amounts for commodity hedges are included in Principal transactions for periods beginning 2023.
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 March 31, 2023 and December 31, 2022, 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 Cumulative basis adjustment increasing (decreasing) the carrying amount Active De-designated As of March 31, 2023 Debt securities AFS (1)(3) $ 90,947 $ (2,079) $ (320) Long-term debt 135,571 (2,928) (4,493) As of December 31, 2022 Debt securities AFS (2)(3) $ 98,837 $ (2,976) $ (333) Long-term debt 144,549 (5,040) (3,399) (1) These amounts include a cumulative basis adjustment of less than $(1) million for active hedges and $(295) million for de-designated hedges as of March 31, 2023, related to certain financial assets previously designated as the hedged item in a fair value hedge using the portfolio layer approach. The Company designated approximately $7 billion as the hedged amount (from a closed portfolio of financial assets with a carrying value of $14 billion as of March 31, 2023) in a portfolio layer hedging relationship. (2) These amounts include a cumulative basis adjustment of $(91) million for active hedges and $(309) million for de-designated hedges as of December 31, 2022, related to certain prepayable financial assets previously designated as the hedged item in a fair value hedge using the last-of-layer approach. The Company designated approximately $3 billion as the hedged amount (from a closed portfolio of prepayable financial assets with a carrying value of $11 billion as of December 31, 2022) in a last-of-layer hedging relationship. (3) Carrying amount represents the amortized cost.
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. The after-tax impact of cash flow hedges on AOCI is shown in Note 18. Three Months Ended March 31, In millions of dollars 2023 2022 Amount of gain (loss) recognized in AOCI on derivatives Interest rate contracts $ 21 $ (1,760) Foreign exchange contracts (12) 23 Total gain (loss) recognized in AOCI $ 9 $ (1,737) Other Net interest Other Amount of gain (loss) reclassified from AOCI to earnings (1) Interest rate contracts $ — $ (469) $ — $ 286 Foreign exchange contracts (1) — (1) — Total gain (loss) reclassified from AOCI into earnings $ (1) $ (469) $ (1) $ 286 Net pretax change in cash flow hedges included within AOCI $ 479 $ (2,022) (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 counterparty and derivative form: Fair values Notionals In millions of dollars at March 31, 2023 Receivable (1) Payable (2) Protection Protection By instrument Credit default swaps and options $ 9,258 $ 9,596 $ 761,898 $ 725,565 Total return swaps and other 784 419 19,934 5,623 Total by instrument $ 10,042 $ 10,015 $ 781,832 $ 731,188 By rating of reference entity Investment grade $ 4,892 $ 4,406 $ 621,216 $ 582,066 Non-investment grade 5,150 5,609 160,616 149,122 Total by rating of reference entity $ 10,042 $ 10,015 $ 781,832 $ 731,188 By maturity Within 1 year $ 1,007 $ 1,650 $ 167,412 $ 167,358 From 1 to 5 years 6,146 5,885 509,256 476,327 After 5 years 2,889 2,480 105,164 87,503 Total by maturity $ 10,042 $ 10,015 $ 781,832 $ 731,188 (1) The fair value amount receivable is composed of $4,849 million under protection purchased and $5,193 million under protection sold. (2) The fair value amount payable is composed of $5,680 million under protection purchased and $4,335 million under protection sold. Fair values Notionals In millions of dollars at December 31, 2022 Receivable (1) Payable (2) Protection Protection By instrument Credit default swaps and options $ 6,867 $ 7,360 $ 623,981 $ 586,504 Total return swaps and other 1,522 417 17,658 6,632 Total by instrument $ 8,389 $ 7,777 $ 641,639 $ 593,136 By rating of reference entity Investment grade $ 3,796 $ 2,970 $ 499,339 $ 462,873 Non-investment grade 4,593 4,807 142,300 130,263 Total by rating of reference entity $ 8,389 $ 7,777 $ 641,639 $ 593,136 By maturity Within 1 year $ 1,753 $ 1,801 $ 147,031 $ 148,721 From 1 to 5 years 4,577 4,134 443,113 407,293 After 5 years 2,059 1,842 51,495 37,122 Total by maturity $ 8,389 $ 7,777 $ 641,639 $ 593,136 (1) The fair value amount receivable is composed of $5,094 million under protection purchased and $3,295 million under protection sold. (2) The fair value amount payable is composed of $3,573 million under protection purchased and $4,204 million under protection sold.

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	3 Months Ended
FAIR VALUE MEASUREMENT (Tables)	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of CVA and FVA applied to fair value of derivative instruments	The table below summarizes the credit valuation adjustments (CVA) and funding valuation adjustments (FVA) applied to the fair value of derivative instruments at March 31, 2023 and December 31, 2022: Credit and funding In millions of dollars March 31, December 31, Counterparty CVA $ (771) $ (816) Asset FVA (593) (622) Citigroup (own credit) CVA 564 607 Liability FVA 235 263 Total CVA and FVA—derivative instruments $ (565) $ (568)
Schedule of pretax gains (losses) related to changes in CVA, FVA, and DVA	The table below summarizes pretax gains (losses) related to changes in CVA on derivative instruments, net of hedges, FVA on derivatives and debt valuation adjustments (DVA) on Citi’s own fair value option (FVO) liabilities for the periods indicated: Credit/funding/debt valuation Three Months Ended March 31, In millions of dollars 2023 2022 Counterparty CVA $ (34) $ (107) Asset FVA (6) (105) Own credit CVA (35) 116 Liability FVA (28) 22 Total CVA and FVA—derivative instruments $ (103) $ (74) DVA related to own FVO liabilities (1) $ (433) $ 1,050 Total CVA, DVA and FVA $ (536) $ 976
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 March 31, 2023 and December 31, 2022. 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 March 31, 2023 Level 1 Level 2 Level 3 Gross Netting (1) Net Assets Securities borrowed and purchased under agreements to resell $ — $ 391,214 $ 153 $ 391,367 $ (135,404) $ 255,963 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 45,404 658 46,062 — 46,062 Residential 1 2,442 162 2,605 — 2,605 Commercial — 727 163 890 — 890 Total trading mortgage-backed securities $ 1 $ 48,573 $ 983 $ 49,557 $ — $ 49,557 U.S. Treasury and federal agency securities $ 96,133 $ 3,667 $ 1 $ 99,801 $ — $ 99,801 State and municipal — 1,851 23 1,874 — 1,874 Foreign government 51,826 30,459 53 82,338 — 82,338 Corporate 1,262 14,551 296 16,109 — 16,109 Equity securities 39,629 10,733 225 50,587 — 50,587 Asset-backed securities — 1,865 567 2,432 — 2,432 Other trading assets (2) 55 13,980 1,094 15,129 — 15,129 Total trading non-derivative assets $ 188,906 $ 125,679 $ 3,242 $ 317,827 $ — $ 317,827 Trading derivatives Interest rate contracts $ 225 $ 164,020 $ 3,386 $ 167,631 Foreign exchange contracts — 130,754 860 131,614 Equity contracts 21 39,069 1,415 40,505 Commodity contracts 36 22,848 1,298 24,182 Credit derivatives — 9,193 849 10,042 Total trading derivatives—before netting and collateral $ 282 $ 365,884 $ 7,808 $ 373,974 Netting agreements $ (292,519) Netting of cash collateral received (15,376) Total trading derivatives—after netting and collateral $ 282 $ 365,884 $ 7,808 $ 373,974 $ (307,895) $ 66,079 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 14,588 $ 28 $ 14,616 $ — $ 14,616 Residential — 315 25 340 — 340 Commercial — 2 — 2 — 2 Total investment mortgage-backed securities $ — $ 14,905 $ 53 $ 14,958 $ — $ 14,958 U.S. Treasury and federal agency securities $ 86,525 $ 101 $ 51 $ 86,677 $ — $ 86,677 State and municipal — 1,772 521 2,293 — 2,293 Foreign government 50,102 74,431 551 125,084 — 125,084 Corporate 2,431 2,529 291 5,251 — 5,251 Marketable equity securities 258 173 12 443 — 443 Asset-backed securities — 1,064 1 1,065 — 1,065 Other debt securities — 5,155 4 5,159 — 5,159 Non-marketable equity securities (3) — 6 409 415 — 415 Total investments $ 139,316 $ 100,136 $ 1,893 $ 241,345 $ — $ 241,345 Table continues on the next page. In millions of dollars at March 31, 2023 Level 1 Level 2 Level 3 Gross Netting (1) Net Loans $ — $ 4,494 $ 640 $ 5,134 $ — $ 5,134 Mortgage servicing rights — — 658 658 — 658 Non-trading derivatives and other financial assets measured on a recurring basis $ 4,638 $ 7,157 $ 52 $ 11,847 $ — $ 11,847 Total assets $ 333,142 $ 994,564 $ 14,446 $ 1,342,152 $ (443,299) $ 898,853 Total as a percentage of gross assets (4) 24.8% 74.1% 1.1% Liabilities Interest-bearing deposits $ — $ 2,927 $ 16 $ 2,943 $ — $ 2,943 Securities loaned and sold under agreements to repurchase — 174,947 809 175,756 (109,524) 66,232 Trading account liabilities Securities sold, not yet purchased 116,243 15,222 72 131,537 — 131,537 Other trading liabilities — 17 1 18 — 18 Total trading account liabilities $ 116,243 $ 15,239 $ 73 $ 131,555 $ — $ 131,555 Trading derivatives Interest rate contracts $ 185 $ 159,732 $ 3,126 $ 163,043 Foreign exchange contracts — 127,948 784 128,732 Equity contracts 34 41,568 2,997 44,599 Commodity contracts 36 22,471 1,068 23,575 Credit derivatives — 9,145 870 10,015 Total trading derivatives—before netting and collateral $ 255 $ 360,864 $ 8,845 $ 369,964 Netting agreements $ (292,519) Netting of cash collateral paid (23,990) Total trading derivatives—after netting and collateral $ 255 $ 360,864 $ 8,845 $ 369,964 $ (316,509) $ 53,455 Short-term borrowings $ — $ 6,592 $ 281 $ 6,873 $ — $ 6,873 Long-term debt — 78,587 36,581 115,168 — 115,168 Total non-trading derivatives and other financial liabilities measured on a recurring basis $ 4,739 $ 124 $ 20 $ 4,883 $ — $ 4,883 Total liabilities $ 121,237 $ 639,280 $ 46,625 $ 807,142 $ (426,033) $ 381,109 Total as a percentage of gross liabilities (4) 15.0 % 79.2 % 5.8 % (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) Includes positions related to investments in unallocated precious metals, as discussed in Note 22. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products. (3) Amounts exclude $29 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). (4) 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, 2022 Level 1 Level 2 Level 3 Gross Netting (1) Net Assets Securities borrowed and purchased under agreements to resell $ — $ 350,145 $ 149 $ 350,294 $ (110,767) $ 239,527 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 34,878 600 35,478 — 35,478 Residential 1 1,821 166 1,988 — 1,988 Commercial — 798 145 943 — 943 Total trading mortgage-backed securities $ 1 $ 37,497 $ 911 $ 38,409 $ — $ 38,409 U.S. Treasury and federal agency securities $ 63,067 $ 4,513 $ 1 $ 67,581 $ — $ 67,581 State and municipal — 2,256 7 2,263 — 2,263 Foreign government 38,383 25,850 119 64,352 — 64,352 Corporate 1,593 11,955 394 13,942 — 13,942 Equity securities 43,990 10,179 192 54,361 — 54,361 Asset-backed securities — 1,597 668 2,265 — 2,265 Other trading assets (2) 24 14,963 648 15,635 — 15,635 Total trading non-derivative assets $ 147,058 $ 108,810 $ 2,940 $ 258,808 $ — $ 258,808 Trading derivatives Interest rate contracts $ 297 $ 174,156 $ 3,751 $ 178,204 Foreign exchange contracts — 186,897 766 187,663 Equity contracts 20 40,683 1,704 42,407 Commodity contracts — 26,823 1,501 28,324 Credit derivatives — 7,484 905 8,389 Total trading derivatives—before netting and collateral $ 317 $ 436,043 $ 8,627 $ 444,987 Netting agreements $ (346,545) Netting of cash collateral received (3) (23,136) Total trading derivatives—after netting and collateral $ 317 $ 436,043 $ 8,627 $ 444,987 $ (369,681) $ 75,306 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 11,232 $ 30 $ 11,262 $ — $ 11,262 Residential — 444 41 485 — 485 Commercial — 2 — 2 — 2 Total investment mortgage-backed securities $ — $ 11,678 $ 71 $ 11,749 $ — $ 11,749 U.S. Treasury and federal agency securities $ 91,851 $ 439 $ — $ 92,290 $ — $ 92,290 State and municipal — 1,637 586 2,223 — 2,223 Foreign government 58,419 74,250 608 133,277 — 133,277 Corporate 2,230 2,343 343 4,916 — 4,916 Marketable equity securities 254 165 10 429 — 429 Asset-backed securities — 1,029 1 1,030 — 1,030 Other debt securities — 4,194 — 4,194 — 4,194 Non-marketable equity securities (4) — 9 430 439 — 439 Total investments $ 152,754 $ 95,744 $ 2,049 $ 250,547 $ — $ 250,547 Table continues on the next page. In millions of dollars at December 31, 2022 Level 1 Level 2 Level 3 Gross Netting (1) Net Loans $ — $ 3,999 $ 1,361 $ 5,360 $ — $ 5,360 Mortgage servicing rights — — 665 665 — 665 Non-trading derivatives and other financial assets measured on a recurring basis $ 4,310 $ 6,291 $ 57 $ 10,658 $ — $ 10,658 Total assets $ 304,439 $ 1,001,032 $ 15,848 $ 1,321,319 $ (480,448) $ 840,871 Total as a percentage of gross assets (5) 23.0% 75.8% 1.2% Liabilities Interest-bearing deposits $ — $ 1,860 $ 15 $ 1,875 $ — $ 1,875 Securities loaned and sold under agreements to repurchase — 155,822 1,031 156,853 (85,967) 70,886 Trading account liabilities Securities sold, not yet purchased 97,559 13,111 50 110,720 — 110,720 Other trading liabilities — 8 3 11 — 11 Total trading account liabilities $ 97,559 $ 13,119 $ 53 $ 110,731 $ — $ 110,731 Trading derivatives Interest rate contracts $ 175 $ 169,049 $ 3,396 $ 172,620 Foreign exchange contracts — 185,279 716 185,995 Equity contracts 70 40,905 2,808 43,783 Commodity contracts 2 25,093 1,223 26,318 Credit derivatives — 6,715 1,062 7,777 Total trading derivatives—before netting and collateral $ 247 $ 427,041 $ 9,205 $ 436,493 Netting agreements $ (346,545) Netting of cash collateral paid (3) (30,032) Total trading derivatives—after netting and collateral $ 247 $ 427,041 $ 9,205 $ 436,493 $ (376,577) $ 59,916 Short-term borrowings $ — $ 6,184 $ 38 $ 6,222 $ — $ 6,222 Long-term debt — 69,878 36,117 105,995 — 105,995 Total non-trading derivatives and other financial liabilities measured on a recurring basis $ 4,197 $ 240 $ 2 $ 4,439 $ — $ 4,439 Total liabilities $ 102,003 $ 674,144 $ 46,461 $ 822,608 $ (462,544) $ 360,064 Total as a percentage of gross liabilities (5) 12.4 % 82.0 % 5.6 % (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) Includes positions related to investments in unallocated precious metals, as discussed in Note 22. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products. (3) Represents the netting of cash collateral paid and received by counterparties under enforceable credit support agreements. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (4) Amounts exclude $27 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). (5) 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 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 Dec. 31, 2022 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2023 Assets Securities borrowed and purchased under agreements to resell $ 149 $ 13 $ — $ — $ — $ 137 $ — $ — $ (146) $ 153 $ 14 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 600 22 — 92 (142) 223 — (137) — 658 19 Residential 166 1 — 26 (19) 61 — (73) — 162 (4) Commercial 145 (5) — 56 (13) 19 — (39) — 163 (4) Total trading mortgage-backed securities $ 911 $ 18 $ — $ 174 $ (174) $ 303 $ — $ (249) $ — $ 983 $ 11 U.S. Treasury and federal agency securities $ 1 $ — $ — $ — $ — $ — $ — $ — $ — $ 1 $ — State and municipal 7 (2) — 19 — — — (1) — 23 — Foreign government 119 7 — — (25) 12 — (60) — 53 6 Corporate 394 30 — 14 (127) 96 — (111) — 296 90 Marketable equity securities 192 3 — 12 (6) 31 — (7) — 225 4 Asset-backed securities 668 15 — 5 (63) 121 — (179) — 567 5 Other trading assets 648 28 — 245 (2) 290 — (115) — 1,094 36 Total trading non-derivative assets $ 2,940 $ 99 $ — $ 469 $ (397) $ 853 $ — $ (722) $ — $ 3,242 $ 152 Trading derivatives, net (4) Interest rate contracts $ 355 $ (139) $ — $ (35) $ 10 $ 4 $ — $ — $ 65 $ 260 $ (72) Foreign exchange contracts 50 43 — (17) (2) 75 — (39) (34) 76 50 Equity contracts (1,104) (392) — (51) 234 (246) — (23) — (1,582) (1,271) Commodity contracts 278 (325) — 100 323 (67) — (3) (76) 230 (145) Credit derivatives (157) 8 — 17 100 2 — — 9 (21) (151) Total trading derivatives, net (4) $ (578) $ (805) $ — $ 14 $ 665 $ (232) $ — $ (65) $ (36) $ (1,037) $ (1,589) 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 Mar. 31, 2023 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 30 $ — $ (2) $ — $ — $ — $ — $ — $ — $ 28 $ (1) Residential 41 — — — — — — (16) — 25 — Commercial — — — — — — — — — — — Total investment mortgage-backed securities $ 71 $ — $ (2) $ — $ — $ — $ — $ (16) $ — $ 53 $ (1) U.S. Treasury and federal agency securities $ — $ — $ — $ — $ — $ 51 $ — $ — $ — $ 51 $ — State and municipal 586 — 17 1 (75) 1 — (9) — 521 12 Foreign government 608 — (2) 10 (1) 160 — (224) — 551 2 Corporate 343 — 3 — (61) 58 — (52) — 291 — Marketable equity securities 10 — 2 — — — — — — 12 — Asset-backed securities 1 — — — — — — — — 1 — Other debt securities — — (1) — — 5 — — — 4 — Non-marketable equity securities 430 — (4) 2 — 6 — (25) — 409 (6) Total investments $ 2,049 $ — $ 13 $ 13 $ (137) $ 281 $ — $ (326) $ — $ 1,893 $ 7 Loans $ 1,361 $ — $ 17 $ — $ (190) $ — $ 106 $ — $ (654) $ 640 $ (14) Mortgage servicing rights 665 — (3) — — — 12 — (16) 658 (3) Other financial assets measured on a recurring basis 57 — (3) — (1) 1 — (2) — 52 4 Liabilities Interest-bearing deposits $ 15 $ — $ (2) $ — $ (1) $ — $ — $ — $ — $ 16 $ — Securities loaned and sold under agreements to repurchase 1,031 (7) — — — 824 — — (1,053) 809 — Trading account liabilities Securities sold, not yet purchased 50 (15) — 6 (16) 31 — — (14) 72 (1) Other trading liabilities 3 2 — — — — — — — 1 — Short-term borrowings 38 27 — — (5) — 276 — (1) 281 — Long-term debt 36,117 (1,120) — 1,098 (4,843) — 3,536 — (447) 36,581 (1,061) Other financial liabilities measured on a recurring basis 2 — 2 — — — 20 — — 20 — (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 March 31, 2023. (4) Total Level 3 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, 2021 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2022 Assets Securities borrowed and purchased under agreements to resell $ 231 $ 11 $ — $ — $ — $ 88 $ — $ — $ (128) $ 202 $ 4 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 496 2 — 47 (69) 166 — (144) — 498 1 Residential 104 — — 33 (21) 38 — (36) — 118 (2) Commercial 81 (2) — 1 (26) 5 — (7) — 52 (3) Total trading mortgage-backed securities $ 681 $ — $ — $ 81 $ (116) $ 209 $ — $ (187) $ — $ 668 $ (4) U.S. Treasury and federal agency securities $ 4 $ (4) $ — $ 2 $ — $ — $ — $ — $ — $ 2 $ — State and municipal 37 1 — — (20) 1 — (13) — 6 — Foreign government 23 1 — 50 — 30 — (10) — 94 (12) Corporate 412 9 — 142 (34) 647 — (163) — 1,013 (46) Marketable equity securities 174 (5) — 49 (26) 50 — (43) — 199 9 Asset-backed securities 613 5 — 58 (67) 131 — (274) — 466 (20) Other trading assets 576 47 — 28 (62) 249 10 (352) (4) 492 (97) Total trading non-derivative assets $ 2,520 $ 54 $ — $ 410 $ (325) $ 1,317 $ 10 $ (1,042) $ (4) $ 2,940 $ (170) Trading derivatives, net (4) Interest rate contracts $ 1,726 $ 166 $ — $ (68) $ (531) $ 2 $ — $ — $ (516) $ 779 $ 366 Foreign exchange contracts (89) 395 — (509) 44 102 — (64) (10) (131) 87 Equity contracts (2,140) 808 — (13) (25) 185 — (225) (154) (1,564) 983 Commodity contracts 422 414 — 29 (493) 53 — (44) (164) 217 542 Credit derivatives (31) (63) — 32 13 — — (1) 46 (4) (67) Total trading derivatives, net (4) $ (112) $ 1,720 $ — $ (529) $ (992) $ 342 $ — $ (334) $ (798) $ (703) $ 1,911 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 51 $ — $ (7) $ 1 $ — $ 4 $ — $ (3) $ — $ 46 $ (10) Residential 94 — (2) — (39) — — (9) — 44 (2) Total investment mortgage-backed securities $ 145 $ — $ (9) $ 1 $ (39) $ 4 $ — $ (12) $ — $ 90 $ (12) U.S. Treasury and federal agency securities $ 1 $ — $ — $ — $ — $ — $ — $ — $ — $ 1 $ — State and municipal 772 — (44) — (11) — — (12) — 705 (43) Foreign government 786 — (24) 250 (59) 183 — (107) — 1,029 (25) Corporate 188 — (4) 53 — — — — — 237 — Marketable equity securities 16 — — — — — — — — 16 — Asset-backed securities 3 — 12 — — — — (13) — 2 (2) Other debt securities — — — — — — — — — — — Non-marketable equity securities 316 — (14) 11 — — — (15) — 298 (14) Total investments $ 2,227 $ — $ (83) $ 315 $ (109) $ 187 $ — $ (159) $ — $ 2,378 $ (96) Table continues on the next page. Net realized/unrealized gains (losses) incl. in (1) Transfers Unrealized (3) In millions of dollars Dec. 31, 2021 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2022 Loans $ 711 $ — $ (85) $ — $ (2) $ — $ — $ — $ (2) $ 622 $ 7 Mortgage servicing rights 404 — 99 — — — 34 — (17) 520 98 Other financial assets measured on a recurring basis 73 — 2 — (4) 1 25 (1) (28) 68 10 Liabilities Interest-bearing deposits $ 183 $ — $ (4) $ 7 $ — $ — $ 1 $ — $ (4) $ 191 $ 11 Securities loaned and sold under agreements to repurchase 643 26 — — — — — — (5) 612 23 Trading account liabilities Securities sold, not yet purchased 65 29 — 25 (15) 53 — — (61) 38 (26) Other trading liabilities — — — — — — — — — — — Short-term borrowings 105 88 — 28 (9) — 7 — (7) 36 9 Long-term debt 25,509 3,526 — 3,408 (873) — 3,172 — (258) 27,432 3,436 Other financial liabilities measured on a recurring basis 1 — 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 March 31, 2022. (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 this table and amounts presented in the Level 3 Fair Value Rollforward table represent individually immaterial items that have been measured using a variety of valuation techniques other than those listed. As of March 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 $ 152 Model-based Interest rate 1.68 % 4.90 % 1.75 % Credit spread 15 bps 15 bps 15 bps Mortgage-backed securities $ 674 Yield analysis Yield 4.73 % 21.61 % 9.44 % 342 Price-based Price $ 0.50 $ 129.67 $ 52.80 State and municipal, foreign government, corporate and other debt securities $ 2,832 Price-based Price $ 0.01 $ 921.88 $ 202.70 Marketable equity securities (5) $ 183 Price-based Price $ — $ 10,165.30 $ 87.64 33 Model-based WAL 2 years 2 years 2 years Recovery (in millions) $ 7,148 $ 7,148 $ 7,148 Asset-backed securities $ 282 Price-based Price $ — $ 100.00 $ 64.79 268 Yield analysis Yield 6.00 % 23.00 % 10.00 % Non-marketable equities $ 273 Comparables analysis Illiquidity discount 8.00 % 11.00 % 8.79 % 87 Cash flow PE ratio 14.00x 16.40x 14.90x Discount to price 8.50 % 33.00 % 15.00 % Revenue multiple 3.50x 16.60x 14.79x Derivatives—gross (6) Interest rate contracts (gross) $ 6,123 Model-based IR normal volatility 0.30 % 20.00 % 1.18 % Foreign exchange contracts (gross) $ 1,544 Model-based IR basis 0.31 % 2.07 % 0.60 % Equity volatility 30.33 % 34.99 % 31.69 % FX volatility 1.10 % 44.50 % 11.63 % Equity contracts (gross) (7) $ 4,291 Model-based Equity volatility — % 302.07 % 33.15 % Equity forward 72.09 % 254.63 % 102.73 % Equity-FX correlation (95.00) % 70.00 % (14.89) % WAL 2 years 2 years 2 years Recovery (in millions) $ 7,148 $ 7,148 $ 7,148 Equity-IR correlation (20.00) % 60.00 % 29.34 % Commodity and other contracts (gross) $ 2,366 Model-based Commodity correlation (30.00) % 93.73 % 45.39 % Commodity volatility 13.29 % 107.92 % 31.69 % Forward price 19.79 % 683.12 % 145.42 % Credit derivatives (gross) $ 1,175 Model-based Credit spread 7 bps 972 bps 131 bps 538 Price-based Recovery rate 15.00 % 75.00 % 39.77 % Credit correlation 25.00 % 70.00 % 47.00 % Price $ 1.58 $ 99.26 $ 35.96 Upfront points (0.27) % 99.00 % 44.71 % Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross) $ 72 Price-based Price $ 0.01 $ 106.00 $ 90.75 Loans and leases $ 397 Model-based Price $ 71.00 $ 100.00 $ 83.60 As of March 31, 2023 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) $ 243 Price-based Equity volatility — % 302.07 % 30.90 % Equity forward 72.09 % 254.63 % 102.76 % Forward price 19.79 % 683.12 % 129.62 % Commodity volatility 13.29 % 107.92 % 31.69 % Commodity correlation (30.00) % 93.73 % 45.39 % Mortgage servicing rights $ 575 Cash flow Yield (0.40) % 12.00 % 4.60 % 82 Model-based WAL 3.83 years 9.11 years 7.59 years Liabilities Interest-bearing deposits $ 16 Forward price Equity forward 100.00 % 100.00 % 100.00 % Securities loaned and sold under agreements to repurchase $ 804 Model-based Interest rate 2.36 % 4.90 % 3.72 % Trading account liabilities Securities sold, not yet purchased and other trading liabilities $ 63 Price-based Price $ — $ 2,720 $ 42 Short-term borrowings and long-term debt $ 35,492 Model-based IR normal volatility 0.30 % 2.07 % 0.82 % As of December 31, 2022 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 $ 146 Model-based Credit spread 15 bps 15 bps 15 bps Interest rate 2.61 % 2.61 % 2.61 % Mortgage-backed securities $ 228 Price-based Price $ 1.04 $ 99.71 $ 51.51 732 Yield analysis Yield 4.41 % 20.30 % 9.74 % State and municipal, foreign government, corporate and other debt securities $ 2,360 Price-based Price $ 0.01 $ 994.68 $ 245.85 Marketable equity securities (5) $ 147 Price-based Price $ — $ 9,087.76 $ 114.29 31 Model-based WAL 2.24 years 2.24 years 2.24 years Recovery (in millions) $ 7,148 $ 7,148 $ 7,148 Asset-backed securities $ 304 Price-based Price $ 10.50 $ 145.00 $ 74.97 308 Yield analysis Yield 5.76 % 18.58 % 9.34 % Non-marketable equities $ 287 Comparables analysis Illiquidity discount 8.60 % 17.00 % 10.16 % 101 Price-based PE ratio 14.00x 15.70x 15.16x Cost of capital 8.10 % 17.50 % 10.44 % Revenue multiple 3.60x 13.90x 12.40x Derivatives—gross (6) Interest rate contracts (gross) $ 7,108 Model-based IR normal volatility 0.33 % 1.82 % 0.96 % Foreign exchange contracts (gross) $ 1,437 Model-based IR normal volatility 0.33 % 1.47 % 0.67 % IR basis (4.23) % 9.68 % (0.03) % Equity volatility 0.05 % 300.72 % 33.91 % Credit spread 116 bps 626 bps 594 bps Equity contracts (gross) (7) $ 4,430 Model-based Equity volatility 0.05 % 300.72 % 41.47 % Equity forward 68.34 % 271.61 % 103.50 % Equity-FX correlation (95.00) % 50.00 % (16.33) % Equity-Equity correlation (3.98) % 98.68 % 85.63 % WAL 2.24 years 2.24 years 2.24 years Recovery (in millions) $ 7,148 $ 7,148 $ 7,148 Equity-IR correlation (18.83) % 60.00 % 32.37 % Commodity and other contracts (gross) $ 2,724 Model-based Forward price 14.27 % 385.50 % 106.08 % Commodity volatility 10.43 % 151.50 % 33.55 % Commodity correlation (32.00) % 91.94 % 36.70 % Credit derivatives (gross) $ 1,520 Model-based Credit spread 2.50 bps 955.10 bps 101.27 bps 439 Price-based Recovery rate 25.00 % 75.00 % 42.27 % Credit correlation 25.00 % 80.00 % 42.38 % Price $ 31.71 $ 99.00 $ 78.75 Credit spread volatility 35.58 % 64.79 % 40.47 % Non-trading derivatives and other financial assets and liabilities measured on a recurring basis (gross) $ 57 Price-based Price $ 80.16 $ 105.32 $ 92.65 Loans and leases $ 1,059 Model-based Equity volatility 0.05 % 300.72 % 42.62 % 304 Price-based Forward price 14.27 % 324.85 % 105.07 % Price $ 0.01 $ 100.53 $ 84.77 Equity forward 68.34 % 271.61 % 103.49 % Mortgage servicing rights $ 580 Cash flow Yield (0.40) % 13.20 % 5.36 % 84 Model-based WAL 3.92 years 9.33 years 7.71 years Liabilities Interest-bearing deposits $ 15 Model-based Forward price 100.00 % 101.30 % 100.07 % Securities loaned and sold under agreements to repurchase $ 970 Model-based Interest rate 4.01 % 4.97 % 4.07 % Trading account liabilities Securities sold, not yet purchased and other trading liabilities $ 47 Price-based Price $ — $ 9,087.76 $ 41.22 6 Model-based FX volatility 2.00 % 40.00 % 12.85 % Short-term borrowings and long-term debt $ 36,155 Model-based IR normal volatility 0.33 % 1.82 % 0.89 % (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 March 31, 2023 Loans HFS (1) $ 3,926 $ 2,544 $ 1,382 Other real estate owned 5 — 5 Loans (2) 56 — 56 Non-marketable equity securities measured using the measurement alternative 158 — 158 Total assets at fair value on a nonrecurring basis $ 4,145 $ 2,544 $ 1,601 In millions of dollars Fair value Level 2 Level 3 December 31, 2022 Loans HFS (1) $ 2,336 $ 457 $ 1,879 Other real estate owned 1 — 1 Loans (2) 69 — 69 Non-marketable equity securities measured using the measurement alternative 597 — 597 Total assets at fair value on a nonrecurring basis $ 3,003 $ 457 $ 2,546 (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 impaired loans held for investment whose carrying amount is based on the fair value of the underlying collateral less costs to sell, primarily real estate.
Valuation techniques and inputs for Level 3 nonrecurring fair value measurements	The following tables present the valuation techniques covering the majority of Level 3 nonrecurring fair value measurements and the most significant unobservable inputs used in those measurements: As of March 31, 2023 Fair value (1) (in millions) Methodology Input Low (2) High Weighted average (3) Loans HFS $ 1,382 Price-based Price $ 75.00 $ 104.48 $ 91.79 Other real estate owned $ 4 Price-based Appraised value (4) $ 18,899 $ 729,000 $ 367,017 Price $ 100 $ 100 $ 100 Loans (5) $ 32 Recovery analysis Appraised value (4) $ 12,000 $ 24,592,081 $ 10,920,430 25 Price-based Non-marketable equity securities measured using the measurement alternative $ 122 Price-based Price $ 4.02 $ 1,912.00 $ 1,183.00 35 Comparable analysis Revenue multiple 5.20x 21.90x 13.00x As of December 31, 2022 Fair value (1) (in millions) Methodology Input Low (2) High Weighted average (3) Loans HFS $ 1,830 Price-based Price $ 0.88 $ 100.23 $ 65.91 Other real estate owned $ 1 Price-based Appraised value (4) $ 30,000 $ 441,750 $ 310,552 Loans (5) $ 45 Recovery analysis Appraised value (4) $ 12,000 $ 14,022,820 $ 3,714,342 $ 24 Appraised value Non-marketable equity securities measured using the measurement alternative $ 234 Comparable analysis Revenue multiple 4.95x 73.10x 19.68x 363 Price-based Price $ 0.46 $ 2,416.43 $ 557.86 (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 impaired loans held for investment whose carrying amount is based on the fair value of the underlying collateral less costs to sell, primarily real estate.
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 March 31, In millions of dollars 2023 2022 Loans HFS $ (56) $ (152) Other real estate owned — — Loans (1) (2) 4 Non-marketable equity securities measured using the measurement alternative (25) 85 Total nonrecurring fair value gains (losses) $ (83) $ (63) (1) Represents loans held for investment whose carrying amount is based on the fair value of the underlying collateral less costs to sell, 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. March 31, 2023 Estimated fair value Carrying Estimated In billions of dollars Level 1 Level 2 Level 3 Assets Investments, net of allowance $ 269.6 $ 248.2 $ 125.6 $ 120.2 $ 2.4 Securities borrowed and purchased under agreements to resell 128.2 128.3 — 128.3 — Loans (1)(2) 629.3 635.9 — — 635.9 Other financial assets (2)(3) 415.5 415.5 310.7 18.2 86.6 Liabilities Deposits $ 1,327.5 $ 1,327.6 $ — $ 1,139.4 $ 188.2 Securities loaned and sold under agreements to repurchase 191.4 191.4 — 191.4 — Long-term debt (4) 164.5 161.7 — 146.6 15.1 Other financial liabilities (5) 141.7 141.7 — 22.6 119.1 December 31, 2022 Estimated fair value Carrying Estimated In billions of dollars Level 1 Level 2 Level 3 Assets Investments, net of allowance $ 274.3 $ 249.2 $ 123.2 $ 123.1 $ 2.9 Securities borrowed and purchased under agreements to resell 125.9 125.9 — 125.9 — Loans (1)(2) 634.5 634.9 — — 634.9 Other financial assets (2)(3) 427.1 427.1 320.0 22.0 85.1 Liabilities Deposits $ 1,364.1 $ 1,345.4 $ — $ 1,159.4 $ 186.0 Securities loaned and sold under agreements to repurchase 131.6 131.6 — 131.6 — Long-term debt (4) 165.6 160.5 — 151.1 9.4 Other financial liabilities (5) 142.4 142.4 — 26.5 115.9 (1) The carrying value of loans is net of the allowance for credit losses on loans of $17.2 billion for March 31, 2023 and $17.0 billion for December 31, 2022. In addition, the carrying values exclude $0.3 billion and $0.4 billion of lease finance receivables at March 31, 2023 and December 31, 2022, respectively. (2) Includes items measured at fair value on a nonrecurring basis. (3) Includes cash and due from banks, deposits with banks, brokerage receivables, reinsurance recoverables and other financial instruments included in Other assets on the Consolidated Balance Sheet, for all of which the carrying value is a reasonable estimate of fair value. (4) The carrying value includes long-term debt balances under qualifying fair value hedges. (5) Includes brokerage payables, separate and variable accounts, short-term borrowings (carried at cost) and other financial instruments included in Other liabilities on the Consolidated Balance Sheet, for all of which the carrying value is a reasonable estimate of fair value.

FAIR VALUE ELECTIONS (Tables)

FAIR VALUE ELECTIONS (Tables)	3 Months Ended
FAIR VALUE ELECTIONS (Tables)	Mar. 31, 2023
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 March 31, In millions of dollars 2023 2022 Assets Securities borrowed and purchased under agreements to resell $ 85 $ (62) Trading account assets 61 (61) Loans Certain corporate loans (309) (332) Certain consumer loans 5 (1) Total loans $ (304) $ (333) Other assets MSRs $ (3) $ 98 Certain mortgage loans HFS (1) 8 (186) Total other assets $ 5 $ (88) Total assets $ (153) $ (544) Liabilities Interest-bearing deposits $ (134) $ 45 Securities loaned and sold under agreements to repurchase (68) 77 Trading account liabilities 75 (640) Short-term borrowings (2) (142) 132 Long-term debt (2) (4,349) 6,071 Total liabilities $ (4,618) $ 5,685 (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 18 and 21.
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: March 31, 2023 December 31, 2022 In millions of dollars Trading assets Loans Trading assets Loans Carrying amount reported on the Consolidated Balance Sheet $ 5,364 $ 5,134 $ 6,011 $ 5,360 Aggregate unpaid principal balance in excess of (less than) fair value 260 125 167 51 Balance of non-accrual loans or loans more than 90 days past due — 2 — 2 Aggregate unpaid principal balance in excess of (less than) fair value for non-accrual loans or loans more than 90 days past due — 1 — —
Schedule of fair value of loans and other disclosures for certain mortgage loans	The following table provides information about certain mortgage loans HFS carried at fair value: In millions of dollars March 31, December 31, 2022 Carrying amount reported on the Consolidated Balance Sheet $ 901 $ 793 Aggregate fair value in excess of (less than) unpaid principal balance 6 (10) Balance of non-accrual loans or loans more than 90 days past due 1 1 Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — —
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 March 31, 2023 December 31, 2022 Interest rate linked $ 57.3 $ 53.4 Foreign exchange linked 0.1 0.1 Equity linked 47.7 42.5 Commodity linked 5.0 5.0 Credit linked 5.1 5.0 Total $ 115.2 $ 106.0
Schedule of long-term debt carried at fair value, excluding debt issued by consolidated VIEs	The following table provides information about long-term debt carried at fair value: In millions of dollars March 31, 2023 December 31, 2022 Carrying amount reported on the Consolidated Balance Sheet $ 115,168 $ 105,995 Aggregate unpaid principal balance in excess of (less than) fair value (3,146) (2,944)
Schedule of short-term borrowings carried at fair value	The following table provides information about short-term borrowings carried at fair value: In millions of dollars March 31, 2023 December 31, 2022 Carrying amount reported on the Consolidated Balance Sheet $ 6,873 $ 6,222 Aggregate unpaid principal balance in excess of (less than) fair value (10) (9)

GUARANTEES AND COMMITMENTS (Tab

GUARANTEES AND COMMITMENTS (Tables)	3 Months Ended
GUARANTEES AND COMMITMENTS (Tables)	Mar. 31, 2023
Guarantees, Leases And Commitments [Abstract]
Schedule of guarantor obligations	The following tables present information about Citi’s guarantees at March 31, 2023 and December 31, 2022: Maximum potential amount of future payments In billions of dollars at March 31, 2023 Expire within Expire after Total amount Carrying value (in millions of dollars) Financial standby letters of credit $ 23.3 $ 67.2 $ 90.5 $ 805 Performance guarantees 4.8 5.7 10.5 52 Derivative instruments considered to be guarantees 22.9 29.3 52.2 372 Loans sold with recourse — 1.7 1.7 13 Securities lending indemnifications (1) 108.7 — 108.7 — Credit card merchant processing (2) 121.7 — 121.7 1 Credit card arrangements with partners 0.1 0.4 0.5 7 Other 0.2 8.4 8.6 41 Total $ 281.7 $ 112.7 $ 394.4 $ 1,291 Maximum potential amount of future payments In billions of dollars at December 31, 2022 Expire within Expire after Total amount Carrying value ( in millions of dollars) Financial standby letters of credit $ 31.3 $ 58.3 $ 89.6 $ 905 Performance guarantees 6.1 5.6 11.7 65 Derivative instruments considered to be guarantees 18.5 30.0 48.5 353 Loans sold with recourse — 1.7 1.7 13 Securities lending indemnifications (1) 95.9 — 95.9 — Credit card merchant processing (2) 129.6 — 129.6 1 Credit card arrangements with partners — 0.6 0.6 7 Other 0.1 8.4 8.5 32 Total $ 281.5 $ 104.6 $ 386.1 $ 1,376 (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 March 31, 2023 and December 31, 2022, this maximum potential exposure was estimated to be approximately $122 billion and $130 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 March 31, 2023 Investment Non-investment Not Total Financial standby letters of credit $ 78.0 $ 10.2 $ 2.3 $ 90.5 Loans sold with recourse — — 1.7 1.7 Credit card arrangements with partners — — 0.5 0.5 Other — 8.6 — 8.6 Total $ 78.0 $ 18.8 $ 4.5 $ 101.3 Maximum potential amount of future payments In billions of dollars at December 31, 2022 Investment Non-investment Not Total Financial standby letters of credit $ 77.9 $ 10.4 $ 1.3 $ 89.6 Loans sold with recourse — — 1.7 1.7 Credit card arrangements with partners — — 0.6 0.6 Other — 8.5 — 8.5 Total $ 77.9 $ 18.9 $ 3.6 $ 100.4
Schedule of credit commitments	The table below summarizes Citigroup’s credit commitments: In millions of dollars U.S. Outside of U.S. (1) March 31, December 31, 2022 Commercial and similar letters of credit $ 663 $ 5,333 $ 5,996 $ 5,316 One- to four-family residential mortgages 1,200 1,179 2,379 2,394 Revolving open-end loans secured by one- to four-family residential properties 5,772 686 6,458 6,380 Commercial real estate, construction and land development 12,552 1,602 14,154 15,170 Credit card lines 612,236 76,103 688,339 683,232 Commercial and other consumer loan commitments 187,295 106,002 293,297 297,399 Other commitments and contingencies 5,312 178 5,490 5,673 Total $ 825,030 $ 191,083 $ 1,016,113 $ 1,015,564 (1) Consumer commitments related to the business HFS countries under sales agreements are reflected in their original categories until the respective sales are completed.
Schedule of restricted cash	Restricted cash is included on the Consolidated Balance Sheet within the following balance sheet lines: In millions of dollars March 31, December 31, 2022 Cash and due from banks $ 4,211 $ 4,820 Deposits with banks, net of allowance 12,394 12,156 Total $ 16,605 $ 16,976

LEASES (Tables)

LEASES (Tables)	3 Months Ended
LEASES (Tables)	Mar. 31, 2023
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 March 31, December 31, ROU asset $ 2,855 $ 2,892 Lease liability 3,029 3,076

CONDENSED CONSOLIDATING FINAN_2

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	3 Months Ended
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidating Statements of Income and Comprehensive Income	Condensed Consolidating Statements of Income and Comprehensive Income Three Months Ended March 31, 2023 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 3,291 $ — $ — $ (3,291) $ — Interest revenue — 6,269 23,126 — 29,395 Interest revenue—intercompany 1,653 1,587 (3,240) — — Interest expense 1,503 4,777 9,767 — 16,047 Interest expense—intercompany 326 2,282 (2,608) — — Net interest income $ (176) $ 797 $ 12,727 $ — $ 13,348 Commissions and fees $ — $ 1,133 $ 1,233 $ — $ 2,366 Commissions and fees—intercompany (14) 47 (33) — — Principal transactions (631) 674 3,896 — 3,939 Principal transactions—intercompany 327 562 (889) — — Other revenue (59) 31 1,822 — 1,794 Other revenue—intercompany 16 (10) (6) — — Total non-interest revenues $ (361) $ 2,437 $ 6,023 $ — $ 8,099 Total revenues, net of interest expense $ 2,754 $ 3,234 $ 18,750 $ (3,291) $ 21,447 Provisions for credit losses and for benefits and claims $ — $ 19 $ 1,956 $ — $ 1,975 Operating expenses Compensation and benefits $ 5 $ 1,490 $ 6,043 $ — $ 7,538 Compensation and benefits—intercompany 17 — (17) — — Other operating 33 539 5,179 — 5,751 Other operating—intercompany 4 888 (892) — — Total operating expenses $ 59 $ 2,917 $ 10,313 $ — $ 13,289 Equity in undistributed income of subsidiaries $ 1,543 $ — $ — $ (1,543) $ — Income (loss) from continuing operations before income taxes $ 4,238 $ 298 $ 6,481 $ (4,834) $ 6,183 Provision (benefit) for income taxes (368) 115 1,784 — 1,531 Income (loss) from continuing operations $ 4,606 $ 183 $ 4,697 $ (4,834) $ 4,652 Income (loss) from discontinued operations, net of taxes — — (1) — (1) Net income before attribution of noncontrolling interests $ 4,606 $ 183 $ 4,696 $ (4,834) $ 4,651 Noncontrolling interests — — 45 — 45 Net income (loss) $ 4,606 $ 183 $ 4,651 $ (4,834) $ 4,606 Comprehensive income Add: Other comprehensive income (loss) $ 1,594 $ (28) $ (1,047) $ 1,075 $ 1,594 Total Citigroup comprehensive income (loss) $ 6,200 $ 155 $ 3,604 $ (3,759) $ 6,200 Add: Other comprehensive income attributable to noncontrolling interests $ — $ — $ 32 $ — $ 32 Add: Net income attributable to noncontrolling interests — — 45 — 45 Total comprehensive income (loss) $ 6,200 $ 155 $ 3,681 $ (3,759) $ 6,277 Condensed Consolidating Statements of Income and Comprehensive Income Three Months Ended March 31, 2022 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 250 $ — $ — $ (250) $ — Interest revenue — 762 12,389 — 13,151 Interest revenue—intercompany 902 139 (1,041) — — Interest expense 1,179 194 907 — 2,280 Interest expense—intercompany 90 354 (444) — — Net interest income $ (367) $ 353 $ 10,885 $ — $ 10,871 Commissions and fees $ — $ 1,361 $ 1,207 $ — $ 2,568 Commissions and fees—intercompany — 84 (84) — — Principal transactions 1,862 1,597 1,131 — 4,590 Principal transactions—intercompany (1,849) (88) 1,937 — — Other revenue 69 158 930 — 1,157 Other revenue—intercompany (57) (18) 75 — — Total non-interest revenues $ 25 $ 3,094 $ 5,196 $ — $ 8,315 Total revenues, net of interest expense $ (92) $ 3,447 $ 16,081 $ (250) $ 19,186 Provisions for credit losses and for benefits and claims $ — $ (1) $ 756 $ — $ 755 Operating expenses Compensation and benefits $ — $ 1,512 $ 5,308 $ — $ 6,820 Compensation and benefits—intercompany 11 — (11) — — Other operating 24 656 5,665 — 6,345 Other operating—intercompany 3 754 (757) — — Total operating expenses $ 38 $ 2,922 $ 10,205 $ — $ 13,165 Equity in undistributed income of subsidiaries $ 4,134 $ — $ — $ (4,134) $ — Income (loss) from continuing operations before income $ 4,004 $ 526 $ 5,120 $ (4,384) $ 5,266 Provision (benefit) for income taxes (302) (216) 1,459 — 941 Income (loss) from continuing operations $ 4,306 $ 742 $ 3,661 $ (4,384) $ 4,325 Income (loss) from discontinued operations, net of taxes — — (2) — (2) Net income (loss) before attribution of noncontrolling interests $ 4,306 $ 742 $ 3,659 $ (4,384) $ 4,323 Noncontrolling interests — — 17 — 17 Net income (loss) $ 4,306 $ 742 $ 3,642 $ (4,384) $ 4,306 Comprehensive income Add: Other comprehensive income (loss) $ (4,820) $ 449 $ (2,070) $ 1,621 $ (4,820) Total Citigroup comprehensive income (loss) $ (514) $ 1,191 $ 1,572 $ (2,763) $ (514) Add: Other comprehensive income attributable to noncontrolling interests $ — $ — $ (29) $ — $ (29) Add: Net income attributable to noncontrolling interests — — 17 — 17 Total comprehensive income (loss) $ (514) $ 1,191 $ 1,560 $ (2,763) $ (526)
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet March 31, 2023 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 739 $ 25,485 $ — $ 26,224 Cash and due from banks—intercompany 33 5,846 (5,879) — — Deposits with banks, net of allowance — 7,107 295,628 — 302,735 Deposits with banks—intercompany 4,000 9,514 (13,514) — — Securities borrowed and purchased under resale agreements — 307,774 76,424 — 384,198 Securities borrowed and purchased under resale agreements—intercompany — 20,355 (20,355) — — Trading account assets 148 248,341 135,417 — 383,906 Trading account assets—intercompany 247 4,889 (5,136) — — Investments, net of allowance 1 250 512,327 — 512,578 Loans, net of unearned income — 1,884 650,111 — 651,995 Loans, net of unearned income—intercompany — 111 (111) — — Allowance for credit losses on loans (ACLL) — (14) (17,155) — (17,169) Total loans, net $ — $ 1,981 $ 632,845 $ — $ 634,826 Advances to subsidiaries $ 146,754 $ — $ (146,754) $ — $ — Investments in subsidiary bank holding company 176,035 — — (176,035) — Investments in non-bank subsidiaries 48,381 — — (48,381) — Other assets, net of allowance (1) 11,493 67,102 132,051 — 210,646 Other assets—intercompany 4,577 97,995 (102,572) — — Total assets $ 391,669 $ 771,893 $ 1,515,967 $ (224,416) $ 2,455,113 Liabilities and equity Deposits $ — $ — $ 1,330,459 $ — $ 1,330,459 Deposits—intercompany — — — — — Securities loaned and sold under repurchase agreements — 236,426 21,255 — 257,681 Securities loaned and sold under repurchase agreements—intercompany — 62,675 (62,675) — — Trading account liabilities 32 123,141 61,837 — 185,010 Trading account liabilities—intercompany 722 3,787 (4,509) — — Short-term borrowings — 17,079 23,108 — 40,187 Short-term borrowings—intercompany — 15,390 (15,390) — — Long-term debt 166,826 96,700 16,158 — 279,684 Long-term debt—intercompany — 90,431 (90,431) — — Advances from subsidiary bank holding company 5,028 — (5,028) — — Advances from non-bank subsidiaries 8,035 — (8,035) — — Other liabilities 2,627 75,199 75,247 — 153,073 Other liabilities—intercompany 104 12,090 (12,194) — — Stockholders’ equity 208,295 38,975 186,165 (224,416) 209,019 Total liabilities and equity $ 391,669 $ 771,893 $ 1,515,967 $ (224,416) $ 2,455,113 (1) Citigroup parent company and Other Citigroup subsidiaries at March 31, 2023 included $46.8 billion of placements to Citibank and its branches, of which $35.2 billion had a remaining term of less than 30 days. Condensed Consolidating Balance Sheet December 31, 2022 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 955 $ 29,622 $ — $ 30,577 Cash and due from banks—intercompany 15 7,448 (7,463) — — Deposits with banks, net of allowance — 7,902 303,546 — 311,448 Deposits with banks—intercompany 3,000 10,816 (13,816) — — Securities borrowed and purchased under resale agreements — 286,724 78,677 — 365,401 Securities borrowed and purchased under resale agreements—intercompany — 19,549 (19,549) — — Trading account assets 130 202,678 131,306 — 334,114 Trading account assets—intercompany 176 7,279 (7,455) — — Investments, net of allowance 1 265 526,316 — 526,582 Loans, net of unearned income — 1,749 655,472 — 657,221 Loans, net of unearned income—intercompany — 337 (337) — — Allowance for credit losses on loans (ACLL) — — (16,974) — (16,974) Total loans, net $ — $ 2,086 $ 638,161 $ — $ 640,247 Advances to subsidiaries $ 146,843 $ — $ (146,843) $ — $ — Investments in subsidiary bank holding company 172,721 — — (172,721) — Investments in non-bank subsidiaries 48,295 — — (48,295) — Other assets, net of allowance (1) 10,441 66,753 131,113 — 208,307 Other assets—intercompany 3,346 94,716 (98,062) — — Total assets $ 384,968 $ 707,171 $ 1,545,553 $ (221,016) $ 2,416,676 Liabilities and equity Deposits $ — $ — $ 1,365,954 $ — $ 1,365,954 Deposits—intercompany — — — — — Securities loaned and sold under repurchase agreements — 181,765 20,679 — 202,444 Securities loaned and sold under repurchase agreements—intercompany — 64,151 (64,151) — — Trading account liabilities 23 108,940 61,684 — 170,647 Trading account liabilities—intercompany 581 6,989 (7,570) — — Short-term borrowings — 20,382 26,714 — 47,096 Short-term borrowings—intercompany — 23,468 (23,468) — — Long-term debt 166,257 88,844 16,505 — 271,606 Long-term debt—intercompany — 83,224 (83,224) — — Advances from subsidiary bank holding company 6,629 — (6,629) — — Advances from non-bank subsidiaries 7,933 — (7,933) — — Other liabilities 2,321 75,040 79,730 — 157,091 Other liabilities—intercompany 35 15,530 (15,565) — — Stockholders’ equity 201,189 38,838 182,827 (221,016) 201,838 Total liabilities and equity $ 384,968 $ 707,171 $ 1,545,553 $ (221,016) $ 2,416,676 (1) Other assets
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2023 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ 3,337 $ (31,964) $ (1,858) $ — $ (30,485) Cash flows from investing activities of continuing operations Change in securities borrowed and purchased under agreements to resell $ — $ (21,856) $ 3,059 $ — $ (18,797) Change in loans — — 3,010 — 3,010 Proceeds from sales and securitizations of loans — — 895 — 895 Net payment due to transfer of net liabilities associated with divestitures — — (29) — (29) Available-for-sale (AFS) debt securities: Purchases of investments — — (52,708) — (52,708) Proceeds from sales of investments — — 18,619 — 18,619 Proceeds from maturities of investments — — 51,034 — 51,034 Held-to-maturity (HTM) debt securities: Purchases of investments — — (631) — (631) Proceeds from maturities of investments — — 1,977 — 1,977 Changes in investments and advances—intercompany 456 (3,662) 3,206 — — Other investing activities — (32) (6,411) — (6,443) Net cash provided by (used in) investing activities of continuing operations $ 456 $ (25,550) $ 22,021 $ — $ (3,073) Cash flows from financing activities of continuing operations Dividends paid $ (1,267) $ (14) $ 14 $ — $ (1,267) Issuance of preferred stock 1,245 — — — 1,245 Proceeds (repayments) from issuance of long-term debt, net (940) 4,598 (388) — 3,270 Proceeds (repayments) from issuance of long-term debt—intercompany, net — 2,111 (2,111) — — Change in deposits — — (35,495) — (35,495) Change in securities loaned and sold under agreements to repurchase — 53,185 2,052 — 55,237 Change in short-term borrowings — (3,303) (3,606) — (6,909) Net change in short-term borrowings and other advances—intercompany (1,498) (2,978) 4,476 — — Other financing activities (315) — — — (315) Net cash provided by (used in) financing activities of continuing operations $ (2,775) $ 53,599 $ (35,058) $ — $ 15,766 Effect of exchange rate changes on cash and due from banks $ — $ — $ (274) $ — $ (274) Change in cash and due from banks and deposits with banks $ 1,018 $ (3,915) $ (15,169) $ — $ (18,066) Cash and due from banks and deposits with banks at beginning of period 3,015 27,121 311,889 — 342,025 Cash and due from banks and deposits with banks at end of period $ 4,033 $ 23,206 $ 296,720 $ — $ 323,959 Cash and due from banks (including segregated cash and other deposits) $ 33 $ 6,585 $ 19,606 $ — $ 26,224 Deposits with banks, net of allowance 4,000 16,621 277,114 — 297,735 Cash and due from banks and deposits with banks at end of period $ 4,033 $ 23,206 $ 296,720 $ — $ 323,959 Supplemental disclosure of cash flow information for continuing operations Cash paid (received) during the period for income taxes $ 59 $ 43 $ 1,491 $ — $ 1,593 Cash paid during the period for interest 1,462 6,252 6,644 — 14,358 Non-cash investing activities Transfer of investment securities from HTM to AFS $ — $ — $ 3,324 $ — $ 3,324 Transfers to loans HFS ( Other assets ) from loans — — 2,696 — 2,696 Transfers from loans HFS ( Other assets ) to loans HFI — — 322 — 322 Condensed Consolidating Statement of Cash Flows Three Months Ended March 31, 2022 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ (4,607) $ (3,757) $ (883) $ — $ (9,247) Cash flows from investing activities of continuing operations Change in securities borrowed and purchased under agreements to resell $ — $ (15,750) $ (2,372) $ — $ (18,122) Change in loans — — (9,643) — (9,643) Proceeds from sales and securitizations of loans — — 676 — 676 AFS debt securities: Purchases of investments — — (66,156) — (66,156) Proceeds from sales of investments — — 57,084 — 57,084 Proceeds from maturities of investments — — 24,210 — 24,210 HTM debt securities: Purchases of investments — — (28,406) — (28,406) Proceeds from maturities of investments — — 2,775 — 2,775 Changes in investments and advances—intercompany (9,916) (2,369) 12,285 — — Other investing activities — — (1,238) — (1,238) Net cash provided by (used in) investing activities of continuing operations $ (9,916) $ (18,119) $ (10,785) $ — $ (38,820) Cash flows from financing activities of continuing operations Dividends paid $ (1,286) $ (259) $ 259 $ — $ (1,286) Treasury stock acquired (2,833) — — — (2,833) Proceeds (repayments) from issuance of long-term debt, net 10,447 5,645 (3,485) — 12,607 Proceeds (repayments) from issuance of long-term debt—intercompany, net — 1,763 (1,763) — — Change in deposits — — 34,816 — 34,816 Change in securities loaned and sold under agreements to repurchase — 5,220 7,989 — 13,209 Change in short-term borrowings — 3,158 (987) — 2,171 Net change in short-term borrowings and other advances—intercompany 8,530 6,621 (15,151) — — Capital contributions from (to) parent — 250 (250) — — Other financing activities (330) — — — (330) Net cash provided by (used in) financing activities of continuing operations $ 14,528 $ 22,398 $ 21,428 $ — $ 58,354 Effect of exchange rate changes on cash and due from banks $ — $ — $ (233) $ — $ (233) Change in cash and due from banks and deposits with banks $ 5 $ 522 $ 9,527 $ — $ 10,054 Cash and due from banks and deposits with banks at beginning of period 3,517 26,665 231,851 — 262,033 Cash and due from banks and deposits with banks at end of period $ 3,522 $ 27,187 $ 241,378 $ — $ 272,087 Cash and due from banks (including segregated cash and other deposits) $ 22 $ 8,484 $ 19,262 $ — $ 27,768 Deposits with banks, net of allowance 3,500 18,703 222,116 — 244,319 Cash and due from banks and deposits with banks at end of period $ 3,522 $ 27,187 $ 241,378 $ — $ 272,087 Supplemental disclosure of cash flow information for continuing operations Cash paid (received) during the period for income taxes $ (13) $ (10) $ 654 $ — $ 631 Cash paid during the period for interest 1,305 522 955 — 2,782 Non-cash investing activities Decrease in net loans associated with divestitures reclassified to HFS $ — $ — $ 14,970 $ — $ 14,970 Decrease in goodwill associated with divestitures reclassified to HFS — — 715 — 715 Transfers to loans HFS ( Other assets ) from loans — — 328 — 328 Non-cash financing activities Decrease in deposits associated with divestitures reclassified to HFS $ — $ — $ 18,334 $ — $ 18,334 Decrease in long-term debt associated with divestitures reclassified to HFS — — 28 — 28

BASIS OF PRESENTATION, UPDATE_3

BASIS OF PRESENTATION, UPDATED ACCOUNTING POLICIES AND ACCOUNTING CHANGES - Accounting Changes (Details) - USD ($) $ in Millions		1 Months Ended	3 Months Ended
		Jan. 31, 2023	Mar. 31, 2023		Jun. 30, 2022	Mar. 31, 2022		Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses			$ (17,169)			$ (15,393)		$ (16,974)	$ (16,455)
Other assets, at fair value			103,522					103,743
Stockholders’ equity			209,019			198,353		201,838
Transfer of investment securities from HTM to AFS, amortized cost		$ 3,300
Transfer of investment securities from HTM to AFS, fair value		3,400	3,324	[1],[2],[3]		0	[1],[2],[3]
Transfer of securities from HTM to AFS, unrealized gain		$ 100
Other liabilities			(76,365)					(87,873)
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses								352	0
Other assets, at fair value								44
Deferred tax assets								106
Other liabilities								39
Macroeconomic Uncertainty
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase (decrease) in allowance for credit losses					$ 800
Retained earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders’ equity			198,353			187,962		194,734	184,948
Retained earnings \| Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders’ equity	[4]							290	0
Accumulated other comprehensive income (loss)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders’ equity			$ (45,441)			$ (43,585)		(47,062)	(38,765)
Accumulated other comprehensive income (loss) \| Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders’ equity	[4]							$ 27	$ 0
Change in Accounting Method Accounted for as Change in Estimate
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase (decrease) in allowance for credit losses					$ (300)

[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. See Note 1.

DISCONTINUED OPERATIONS, SIGN_3

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS - Financial Information for Discontinued Operations (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Results of Discontinued Operations
Total revenues, net of interest expense	$ 0	$ 0
Income (loss) from discontinued operations	(1)	(2)
Benefit for income taxes	0	0
Income (loss) from discontinued operations, net of taxes	$ (1)	$ (2)

DISCONTINUED OPERATIONS, SIGN_4

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS - Narrative (Details) $ in Millions		3 Months Ended
	Dec. 12, 2022 USD ($)	Mar. 31, 2023 USD ($) business	Dec. 31, 2022 USD ($)
Russian Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total estimated cash charges for the wind-down		$ 210
Russian Operations \| Personal installment loan
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sale of loans	$ 240
Loss on sale of loans	12
Adjustment to record loans at lower of cost or fair value	32
Decrease in allowance for loans sold	$ 20
Citibank Korea Inc. \| Severance costs
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cost incurred to date			$ 1,100
Legacy Franchises \| Russian Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total estimated cash charges for the wind-down		150
Legacy Franchises \| Severance costs \| Russian Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cost incurred to date		30
Pretax charges		7
Legacy Franchises \| Vendor termination and other costs \| Russian Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cost incurred to date		13
Pretax charges		$ 6
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
Number of businesses sold \| business		5
Legacy Franchises \| Held for sale \| Consumer banking businesses
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets		$ 14,000
Loans		8,000
Allowance		66
Liabilities		11,000
Deposits		11,000
Institutional Clients Group \| Russian Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total estimated cash charges for the wind-down		60
Institutional Clients Group \| Severance costs \| Russian Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cost incurred to date		10
Pretax charges		$ 5

DISCONTINUED OPERATIONS, SIGN_5

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS - Assets and Liabilities Held-for-Sale and Income (Loss) Before Taxes (Details) - USD ($) $ in Millions					3 Months Ended
	Mar. 01, 2023	Nov. 01, 2022	Aug. 01, 2022	Jun. 01, 2022	Mar. 31, 2023	Mar. 31, 2022
Australia
Results of Discontinued Operations
Income (loss) before taxes					$ 0	$ 164
Australia \| Held for sale
Assets
Cash and deposits with banks					0
Loans					0
Goodwill					0
Other assets, advances to/from subsidiaries					0
Other assets					0
Total assets					0
Liabilities
Deposits					0
Long-term debt					0
Other liabilities					0
Total liabilities					0
Australia \| Sold
Assets
Loans				$ 9,300
Total assets				9,400
Liabilities
Deposits				6,800
Total liabilities				7,300
Results of Discontinued Operations
Allowance				140
Pretax gain (loss) on sale of business				(760)
Gain (loss) on sale of business, after-tax				(640)
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	40
Philippines \| Held for sale
Assets
Cash and deposits with banks					0
Loans					0
Goodwill					0
Other assets, advances to/from subsidiaries					0
Other assets					0
Total assets					0
Liabilities
Deposits					0
Long-term debt					0
Other liabilities					0
Total liabilities					0
Philippines \| Sold
Assets
Loans			$ 1,200
Total assets			1,800
Liabilities
Deposits			1,200
Total liabilities			1,300
Results of Discontinued Operations
Allowance			80
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	(11)
Thailand \| Held for sale
Assets
Cash and deposits with banks					0
Loans					0
Goodwill					0
Other assets, advances to/from subsidiaries					0
Other assets					0
Total assets					0
Liabilities
Deposits					0
Long-term debt					0
Other liabilities					0
Total liabilities					0
Thailand \| Sold
Assets
Loans		$ 2,400
Total assets		2,700
Liabilities
Deposits		800
Total liabilities		1,000
Results of Discontinued Operations
Allowance		67
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					2	72
India \| Held for sale
Assets
Cash and deposits with banks					0
Loans					0
Goodwill					0
Other assets, advances to/from subsidiaries					0
Other assets					0
Total assets					0
Liabilities
Deposits					0
Long-term debt					0
Other liabilities					0
Total liabilities					0
India \| Sold
Assets
Loans	$ 3,400
Total assets	5,200
Liabilities
Deposits	5,100
Total liabilities	5,200
Results of Discontinued Operations
Allowance	32
Pretax gain (loss) on sale of business	1,100
Gain (loss) on sale of business, after-tax	$ 727
Taiwan
Results of Discontinued Operations
Income (loss) before taxes					57	$ 46
Taiwan \| Held for sale
Assets
Cash and deposits with banks					102
Loans					7,845
Goodwill					196
Other assets, advances to/from subsidiaries					4,654
Other assets					198
Total assets					12,995
Liabilities
Deposits					10,046
Long-term debt					0
Other liabilities					238
Total liabilities					10,284
Results of Discontinued Operations
Allowance					$ 24

DISCONTINUED OPERATIONS, SIGN_6

DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS - Summarized Reserve Charges (Details) - Citibank Korea Inc. - Severance costs - USD ($) $ in Millions	2 Months Ended	3 Months Ended
	Dec. 31, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Employee termination costs
Beginning of period	$ 1,052	$ 0	$ 714	$ 1,054
Additional charges (releases)		0	(3)	31
Utilization	(1)	0	(670)	(347)
Foreign exchange	3	0	(41)	(24)
End of period	$ 1,054	$ 0	$ 0	$ 714

OPERATING SEGMENTS (Details)

OPERATING SEGMENTS (Details) $ in Millions		3 Months Ended
OPERATING SEGMENTS (Details) $ in Millions		Mar. 31, 2023 USD ($) wealthManagementCenter country segment	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting [Abstract]
Number of operating segments \| segment		3
Number of countries containing operations \| country		20
Number of wealth management centers \| wealthManagementCenter		4
Segment Reporting Information [Line Items]
Net interest income		$ 13,348	$ 10,871
Non-interest revenue		8,099	8,315
Total revenues, net of interest expense		21,447	19,186
Operating expense		13,289	13,165
Provisions for credit losses and for benefits and claims	[1],[2]	1,975	755
Income (loss) from continuing operations before taxes		6,183	5,266
Provision (benefits) for income taxes		1,531	941
Income (loss) from continuing operations		4,652	4,325
Identifiable assets (March 31, 2023 and December 31, 2022)		2,455,113		$ 2,416,676
Average loans		654,000	649,000
Average deposits		1,363,000	1,334,000
Operating Segments \| ICG
Segment Reporting Information [Line Items]
Net interest income		5,028	3,784
Non-interest revenue		6,205	7,376
Total revenues, net of interest expense		11,233	11,160
Operating expense		6,973	6,723
Provisions for credit losses and for benefits and claims		(72)	971
Income (loss) from continuing operations before taxes		4,332	3,466
Provision (benefits) for income taxes		1,034	808
Income (loss) from continuing operations		3,298	2,658
Identifiable assets (March 31, 2023 and December 31, 2022)		1,769,000		1,730,000
Average loans		283,000	289,000
Average deposits		853,000	826,000
Operating Segments \| PBWM
Segment Reporting Information [Line Items]
Net interest income		5,934	5,385
Non-interest revenue		514	520
Total revenues, net of interest expense		6,448	5,905
Operating expense		4,254	3,889
Provisions for credit losses and for benefits and claims		1,591	(376)
Income (loss) from continuing operations before taxes		603	2,392
Provision (benefits) for income taxes		114	532
Income (loss) from continuing operations		489	1,860
Identifiable assets (March 31, 2023 and December 31, 2022)		490,000		494,000
Average loans		333,000	312,000
Average deposits		434,000	447,000
Operating Segments \| Legacy Franchises
Segment Reporting Information [Line Items]
Net interest income		1,290	1,508
Non-interest revenue		1,562	423
Total revenues, net of interest expense		2,852	1,931
Operating expense		1,752	2,293
Provisions for credit losses and for benefits and claims		345	160
Income (loss) from continuing operations before taxes		755	(522)
Provision (benefits) for income taxes		149	(137)
Income (loss) from continuing operations		606	(385)
Identifiable assets (March 31, 2023 and December 31, 2022)		94,000		97,000
Average loans		38,000	48,000
Average deposits		50,000	55,000
Corporate/Other
Segment Reporting Information [Line Items]
Net interest income		1,096	194
Non-interest revenue		(182)	(4)
Total revenues, net of interest expense		914	190
Operating expense		310	260
Provisions for credit losses and for benefits and claims		111	0
Income (loss) from continuing operations before taxes		493	(70)
Provision (benefits) for income taxes		234	(262)
Income (loss) from continuing operations		259	192
Identifiable assets (March 31, 2023 and December 31, 2022)		102,000		$ 96,000
Average loans		0	0
Average deposits		$ 26,000	$ 6,000

[1]2022 amounts have been revised to conform to the current-period presentation.[2]This total excludes the provision for credit losses on AFS securities, which is disclosed separately above.

INTEREST REVENUE AND EXPENSE (D

INTEREST REVENUE AND EXPENSE (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Interest revenue
Loan interest, including fees	$ 13,283	$ 8,716
Deposits with banks	3,031	296
Securities borrowed and purchased under agreements to resell	5,174	394
Investments, including dividends	4,144	2,050
Trading account assets	2,747	1,146
Other interest-earning assets	1,016	549
Total interest revenue	29,395	13,151
Interest expense
Deposits	7,708	871
Securities loaned and sold under agreements to repurchase	3,566	282
Trading account liabilities	787	147
Short-term borrowings and other interest-bearing liabilities(3)	1,649	55
Long-term debt	2,337	925
Total interest expense	16,047	2,280
Net interest income	13,348	10,871
Provision for credit losses on loans	1,737	260
Net interest income after provision for credit losses on loans	11,611	10,611
Consumer
Interest revenue
Loan interest, including fees	8,624	6,262
Corporate
Interest revenue
Loan interest, including fees	$ 4,659	$ 2,454

COMMISSIONS AND FEES; ADMINIS_3

COMMISSIONS AND FEES; ADMINISTRATION AND OTHER FIDUCIARY FEES - Commissions and Fees Revenue (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Commissions and fees
Total commissions and fees	$ 2,366	$ 2,568
Investment banking
Commissions and fees
Total commissions and fees	726	908
Brokerage commissions
Commissions and fees
Total commissions and fees	637	767
Interchange fees
Commissions and fees
Total commissions and fees	2,849	2,560
Card-related loan fees
Commissions and fees
Total commissions and fees	118	154
Card rewards and partner payments
Commissions and fees
Total commissions and fees	(2,928)	(2,789)
Deposit-related fees
Commissions and fees
Total commissions and fees	299	344
Transactional service fees
Commissions and fees
Total commissions and fees	319	284
Corporate finance
Commissions and fees
Total commissions and fees	102	119
Insurance distribution revenue
Commissions and fees
Total commissions and fees	92	88
Insurance premiums
Commissions and fees
Total commissions and fees	22	26
Loan servicing
Commissions and fees
Total commissions and fees	28	26
Other
Commissions and fees
Total commissions and fees	102	81
Overdraft fees
Commissions and fees
Total commissions and fees	0	32
Commissions and fees
Commissions and fees
Revenue not accounted for under ASC 606, revenue from contracts with customers	(2,656)	(2,427)
ICG
Commissions and fees
Total commissions and fees	1,967	2,147
ICG \| Investment banking
Commissions and fees
Total commissions and fees	726	908
ICG \| Brokerage commissions
Commissions and fees
Total commissions and fees	415	460
ICG \| Interchange fees
Commissions and fees
Total commissions and fees	333	240
ICG \| Card-related loan fees
Commissions and fees
Total commissions and fees	13	9
ICG \| Card rewards and partner payments
Commissions and fees
Total commissions and fees	(174)	(118)
ICG \| Deposit-related fees
Commissions and fees
Total commissions and fees	252	267
ICG \| Transactional service fees
Commissions and fees
Total commissions and fees	289	254
ICG \| Corporate finance
Commissions and fees
Total commissions and fees	99	116
ICG \| Insurance distribution revenue
Commissions and fees
Total commissions and fees	0	0
ICG \| Insurance premiums
Commissions and fees
Total commissions and fees	0	0
ICG \| Loan servicing
Commissions and fees
Total commissions and fees	9	12
ICG \| Other
Commissions and fees
Total commissions and fees	5	(1)
PBWM
Commissions and fees
Total commissions and fees	82	80
PBWM \| Investment banking
Commissions and fees
Total commissions and fees	0	0
PBWM \| Brokerage commissions
Commissions and fees
Total commissions and fees	178	240
PBWM \| Interchange fees
Commissions and fees
Total commissions and fees	2,347	2,099
PBWM \| Card-related loan fees
Commissions and fees
Total commissions and fees	43	64
PBWM \| Card rewards and partner payments
Commissions and fees
Total commissions and fees	(2,663)	(2,499)
PBWM \| Deposit-related fees
Commissions and fees
Total commissions and fees	39	59
PBWM \| Transactional service fees
Commissions and fees
Total commissions and fees	4	4
PBWM \| Corporate finance
Commissions and fees
Total commissions and fees	3	3
PBWM \| Insurance distribution revenue
Commissions and fees
Total commissions and fees	58	52
PBWM \| Insurance premiums
Commissions and fees
Total commissions and fees	1	1
PBWM \| Loan servicing
Commissions and fees
Total commissions and fees	16	10
PBWM \| Other
Commissions and fees
Total commissions and fees	56	47
Legacy Franchises
Commissions and fees
Total commissions and fees	317	341
Legacy Franchises \| Investment banking
Commissions and fees
Total commissions and fees	0	0
Legacy Franchises \| Brokerage commissions
Commissions and fees
Total commissions and fees	44	67
Legacy Franchises \| Interchange fees
Commissions and fees
Total commissions and fees	169	221
Legacy Franchises \| Card-related loan fees
Commissions and fees
Total commissions and fees	62	81
Legacy Franchises \| Card rewards and partner payments
Commissions and fees
Total commissions and fees	(91)	(172)
Legacy Franchises \| Deposit-related fees
Commissions and fees
Total commissions and fees	8	18
Legacy Franchises \| Transactional service fees
Commissions and fees
Total commissions and fees	26	26
Legacy Franchises \| Corporate finance
Commissions and fees
Total commissions and fees	0	0
Legacy Franchises \| Insurance distribution revenue
Commissions and fees
Total commissions and fees	34	36
Legacy Franchises \| Insurance premiums
Commissions and fees
Total commissions and fees	21	25
Legacy Franchises \| Loan servicing
Commissions and fees
Total commissions and fees	3	4
Legacy Franchises \| Other
Commissions and fees
Total commissions and fees	$ 41	$ 35

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
	Mar. 31, 2023	Mar. 31, 2022
Commissions and fees
Total administration and other fiduciary fees	$ 896	$ 966
Custody fees
Commissions and fees
Total administration and other fiduciary fees	444	473
Custody fees \| ICG
Commissions and fees
Total administration and other fiduciary fees	418	447
Custody fees \| PBWM
Commissions and fees
Total administration and other fiduciary fees	20	23
Custody fees \| Legacy Franchises
Commissions and fees
Total administration and other fiduciary fees	6	3
Fiduciary fees
Commissions and fees
Total administration and other fiduciary fees	310	349
Fiduciary fees \| ICG
Commissions and fees
Total administration and other fiduciary fees	75	64
Fiduciary fees \| PBWM
Commissions and fees
Total administration and other fiduciary fees	153	205
Fiduciary fees \| Legacy Franchises
Commissions and fees
Total administration and other fiduciary fees	82	80
Guarantee fees
Commissions and fees
Total administration and other fiduciary fees	142	144
Guarantee fees \| ICG
Commissions and fees
Total administration and other fiduciary fees	132	132
Guarantee fees \| PBWM
Commissions and fees
Total administration and other fiduciary fees	8	10
Guarantee fees \| Legacy Franchises
Commissions and fees
Total administration and other fiduciary fees	2	2
Administration and other fiduciary fees
Commissions and fees
Total administration and other fiduciary fees	896	966
Revenue not accounted for under ASC 606, revenue from contracts with customers	142	144
Administration and other fiduciary fees \| ICG
Commissions and fees
Total administration and other fiduciary fees	625	643
Administration and other fiduciary fees \| PBWM
Commissions and fees
Total administration and other fiduciary fees	181	238
Administration and other fiduciary fees \| Legacy Franchises
Commissions and fees
Total administration and other fiduciary fees	$ 90	$ 85

PRINCIPAL TRANSACTIONS (Details

PRINCIPAL TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended
PRINCIPAL TRANSACTIONS (Details) - USD ($) $ in Millions	Mar. 31, 2023	Mar. 31, 2022
Principal transactions revenue
Principal transactions revenue	$ 3,939	$ 4,590
Interest rate risks
Principal transactions revenue
Principal transactions revenue	1,380	1,270
Foreign exchange risks
Principal transactions revenue
Principal transactions revenue	1,493	1,747
Equity risks
Principal transactions revenue
Principal transactions revenue	634	932
Commodity and other risks
Principal transactions revenue
Principal transactions revenue	498	451
Credit products and risks
Principal transactions revenue
Principal transactions revenue	$ (66)	$ 190

RETIREMENT BENEFITS - Net (Bene

RETIREMENT BENEFITS - Net (Benefit) Expense (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
U.S. Plans \| Pension Plans
Service-related expense
Service cost	$ 0	$ 0
Interest cost on benefit obligation	127	86
Expected return on plan assets	(161)	(154)
Amortization of unrecognized:
Prior service cost (benefit)	1	1
Net actuarial loss (gain)	38	56
Curtailment (gain)	0	0
Settlement loss	0	0
Total net expense	5	(11)
U.S. Plans \| Postretirement Benefit Plans
Service-related expense
Service cost	0	0
Interest cost on benefit obligation	5	3
Expected return on plan assets	(3)	(3)
Amortization of unrecognized:
Prior service cost (benefit)	(2)	(2)
Net actuarial loss (gain)	(3)	(1)
Curtailment (gain)	0	0
Settlement loss	0	0
Total net expense	(3)	(3)
Non-U.S. plans \| Pension Plans
Service-related expense
Service cost	28	34
Interest cost on benefit obligation	98	73
Expected return on plan assets	(81)	(66)
Amortization of unrecognized:
Prior service cost (benefit)	(2)	(2)
Net actuarial loss (gain)	18	13
Curtailment (gain)	(8)	0
Settlement loss	3	0
Total net expense	56	52
Non-U.S. plans \| Postretirement Benefit Plans
Service-related expense
Service cost	0	1
Interest cost on benefit obligation	25	23
Expected return on plan assets	(19)	(20)
Amortization of unrecognized:
Prior service cost (benefit)	(2)	(3)
Net actuarial loss (gain)	(4)	1
Curtailment (gain)	0	0
Settlement loss	0	0
Total net expense	$ 0	$ 2

RETIREMENT BENEFITS - Funded St

RETIREMENT BENEFITS - Funded Status and Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
U.S. Plans \| Pension Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	$ 9,741
Service cost	0	$ 0
Interest cost on benefit obligation	127	86
Change in plan assets
Plan assets at fair value at beginning of year	10,145
Net amount recognized at period end
Benefit asset	938
Benefit liability	(532)
Net amount recognized on the balance sheet—Significant Plans	406
Amounts recognized in AOCI at period end(3)
Prior service (expense) benefit	0
Net actuarial (loss) gain	(6,467)
Net amount recognized in equity-pretax	(6,467)
Accumulated benefit obligation at period end—Significant Plans	9,881
U.S. Plans \| Pension Plans \| Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year	19
Change in plan assets
Plan assets at fair value at beginning of year	0
U.S. Plans \| Pension Plans \| Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	9,722
Service cost	0
Interest cost on benefit obligation	127
Actuarial (gain)	253
Benefits paid, net of participants’ contributions	(220)
Foreign exchange impact and other	0
Projected benefit obligation at period end—Significant Plans	9,882
Change in plan assets
Plan assets at fair value at beginning of year	10,145
Actual return on plan assets	349
Company contributions, net of reimbursements	14
Benefits paid, net of participants’ contributions	(220)
Foreign exchange impact and other	0
Plan assets at fair value at period end—Significant Plans	10,288
Funded status of the Significant Plans	406
U.S. Plans \| Postretirement Benefit Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	375
Service cost	0	0
Interest cost on benefit obligation	5	3
Change in plan assets
Plan assets at fair value at beginning of year	253
Net amount recognized at period end
Benefit asset	0
Benefit liability	(116)
Net amount recognized on the balance sheet—Significant Plans	(116)
Amounts recognized in AOCI at period end(3)
Prior service (expense) benefit	80
Net actuarial (loss) gain	112
Net amount recognized in equity-pretax	192
Accumulated benefit obligation at period end—Significant Plans	374
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
Change in plan assets
Plan assets at fair value at beginning of year	0
U.S. Plans \| Postretirement Benefit Plans \| Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	375
Service cost	0
Interest cost on benefit obligation	5
Actuarial (gain)	9
Benefits paid, net of participants’ contributions	(15)
Foreign exchange impact and other	0
Projected benefit obligation at period end—Significant Plans	374
Change in plan assets
Plan assets at fair value at beginning of year	253
Actual return on plan assets	7
Company contributions, net of reimbursements	13
Benefits paid, net of participants’ contributions	(15)
Foreign exchange impact and other	0
Plan assets at fair value at period end—Significant Plans	258
Funded status of the Significant Plans	(116)
Non-U.S. plans \| Pension Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	6,375
Service cost	28	34
Interest cost on benefit obligation	98	73
Change in plan assets
Plan assets at fair value at beginning of year	6,086
Net amount recognized at period end
Benefit asset	787
Benefit liability	(544)
Net amount recognized on the balance sheet—Significant Plans	243
Amounts recognized in AOCI at period end(3)
Prior service (expense) benefit	(2)
Net actuarial (loss) gain	(1,363)
Net amount recognized in equity-pretax	(1,365)
Accumulated benefit obligation at period end—Significant Plans	4,688
Non-U.S. plans \| Pension Plans \| Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year	1,774
Change in plan assets
Plan assets at fair value at beginning of year	1,226
Non-U.S. plans \| Pension Plans \| Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	4,601
Service cost	10
Interest cost on benefit obligation	80
Actuarial (gain)	20
Benefits paid, net of participants’ contributions	(68)
Foreign exchange impact and other	199
Projected benefit obligation at period end—Significant Plans	4,842
Change in plan assets
Plan assets at fair value at beginning of year	4,860
Actual return on plan assets	115
Company contributions, net of reimbursements	11
Benefits paid, net of participants’ contributions	(68)
Foreign exchange impact and other	167
Plan assets at fair value at period end—Significant Plans	5,085
Funded status of the Significant Plans	243
Non-U.S. plans \| Postretirement Benefit Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	1,013
Service cost	0	1
Interest cost on benefit obligation	25	$ 23
Change in plan assets
Plan assets at fair value at beginning of year	855
Net amount recognized at period end
Benefit asset	31
Benefit liability	0
Net amount recognized on the balance sheet—Significant Plans	31
Amounts recognized in AOCI at period end(3)
Prior service (expense) benefit	36
Net actuarial (loss) gain	(274)
Net amount recognized in equity-pretax	(238)
Accumulated benefit obligation at period end—Significant Plans	890
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	193
Change in plan assets
Plan assets at fair value at beginning of year	7
Non-U.S. plans \| Postretirement Benefit Plans \| Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	820
Service cost	0
Interest cost on benefit obligation	22
Actuarial (gain)	(8)
Benefits paid, net of participants’ contributions	(12)
Foreign exchange impact and other	68
Projected benefit obligation at period end—Significant Plans	890
Change in plan assets
Plan assets at fair value at beginning of year	848
Actual return on plan assets	15
Company contributions, net of reimbursements	0
Benefits paid, net of participants’ contributions	(12)
Foreign exchange impact and other	70
Plan assets at fair value at period end—Significant Plans	921
Funded status of the Significant Plans	31
Qualified plans \| U.S. Plans \| Pension Plans \| Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	938
Qualified plans \| U.S. Plans \| Postretirement Benefit Plans \| Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	(116)
Qualified plans \| Non-U.S. plans \| Pension Plans \| Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	243
Qualified plans \| Non-U.S. plans \| Postretirement Benefit Plans \| Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	31
Nonqualified plans \| U.S. Plans \| Pension Plans \| Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	(532)
Nonqualified plans \| U.S. Plans \| Postretirement Benefit Plans \| Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	0
Nonqualified plans \| Non-U.S. plans \| Pension Plans \| Significant Plans Measured Quarterly
Change in plan assets
Funded status of the Significant Plans	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

RETIREMENT BENEFITS - Accumulat

RETIREMENT BENEFITS - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		3 Months Ended		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		$ 201,838
Change, net of tax	[1],[2]	(104)	$ 171
Balance, end of period		209,019	198,353	$ 201,838
Benefit plans
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(5,755)	(5,852)	(5,852)
Actuarial assumptions changes and plan experience		(269)	1,525	3,923
Net asset gain (loss) due to difference between actual and expected returns		183	(1,462)	(4,225)
Net amortization		43	64	198
Curtailment/settlement (gain)		(5)	0	(37)
Foreign exchange impact and other		(108)	50	172
Change in deferred taxes, net		52	(6)	66
Change, net of tax		(104)	171	97
Balance, end of period		$ (5,859)	$ (5,681)	$ (5,755)

[1]See Note 8.[2]See Note 18.

RETIREMENT BENEFITS - Assumptio

RETIREMENT BENEFITS - Assumptions Used (Details)	3 Months Ended			12 Months Ended
RETIREMENT BENEFITS - Assumptions Used (Details)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2022
U.S. Plans \| Postretirement Benefit Plans
Plan Assumptions - During the year
Discount rate	5.60%	5.65%	2.75%
Expected return on assets	5.70%	5%	5%	5%
Plan Assumptions - At period end
Discount rate	5.25%	5.60%	3.85%	5.60%
Expected return on assets	5.70%		5.50%	5.70%
U.S. Plans \| Other Pension, Postretirement and Supplemental Plans
Plan Assumptions - During the year
Expected return on assets	3%	1.50%	1.50%	1.50%
Plan Assumptions - At period end
Expected return on assets	3%		1.50%	3%
Non-U.S. plans \| Pension Plans \| Weighted Average
Plan Assumptions - During the year
Discount rate	7.55%	7.64%	4.56%
Expected return on assets	6.40%	5.48%	3.78%	5.48%
Plan Assumptions - At period end
Discount rate	7.64%	7.55%	5.55%	7.55%
Expected return on assets	6.26%		4.15%	6.40%
Non-U.S. plans \| Pension Plans \| Minimum
Plan Assumptions - During the year
Discount rate	2.20%	2.10%	0.25%
Expected return on assets	4.50%	2%	1.50%	2%
Plan Assumptions - At period end
Discount rate	2.05%	2.20%	1.10%	2.20%
Expected return on assets	4.10%		1.90%	4.50%
Non-U.S. plans \| Pension Plans \| Maximum
Plan Assumptions - During the year
Discount rate	10.60%	11.30%	9.80%
Expected return on assets	9.90%	8%	8%	8%
Plan Assumptions - At period end
Discount rate	10.65%	10.60%	10%	10.60%
Expected return on assets	9.90%		8%	9.90%
Non-U.S. plans \| Postretirement Benefit Plans
Plan Assumptions - During the year
Discount rate	10.60%	11.25%	10%
Expected return on assets	8.70%	8%	8%	8%
Plan Assumptions - At period end
Discount rate	10.70%	10.60%	10.10%	10.60%
Expected return on assets	8.70%		8%	8.70%
Qualified plans \| U.S. Plans \| Pension Plans
Plan Assumptions - During the year
Discount rate	5.50%	5.65%	2.80%
Expected return on assets	5.70%	5%	5%	5%
Plan Assumptions - At period end
Discount rate	5.15%	5.50%	3.80%	5.50%
Expected return on assets	5.70%		5.50%	5.70%
Nonqualified plans \| U.S. Plans \| Pension Plans
Plan Assumptions - During the year
Discount rate	5.55%	5.60%	2.80%
Plan Assumptions - At period end
Discount rate	5.20%	5.55%	3.85%	5.55%

RETIREMENT BENEFITS - Sensitivi

RETIREMENT BENEFITS - Sensitivities of Certain Key Assumptions (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 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	(7)
Non-U.S. plans \| Pension 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	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	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
U.S. Plans \| Pension Plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions	$ 14	$ 14
Company contributions expected to be made during the remainder of the year	43	41
U.S. Plans \| Postretirement Benefit Plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions	13	5
Company contributions expected to be made during the remainder of the year	4	9
Non-U.S. plans \| Pension Plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions	34	136
Company contributions expected to be made during the remainder of the year	88	358
Non-U.S. plans \| Postretirement Benefit Plans
Defined Benefit Plan, Expected Future Employer Contributions [Abstract]
Company contributions	2	3
Company contributions expected to be made during the remainder of the year	$ 7	$ 6

RETIREMENT BENEFITS - Defined C

RETIREMENT BENEFITS - Defined Contribution Plans and Postemployment Plans (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Postemployment Retirement Benefits
Defined Benefit Plan Disclosure
Non-service-related expense	$ 5	$ 5
Total net expense	5	5
U.S. Plans \| Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Company's contributions for defined contribution plans	138	119
Total net expense	(3)	(3)
Non-U.S. plans \| Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Company's contributions for defined contribution plans	114	106
Total net expense	$ 0	$ 2

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Earnings Per Share [Abstract]
Income from continuing operations before attribution of noncontrolling interests		$ 4,652	$ 4,325
Noncontrolling interests		45	17
Net income from continuing operations (for EPS purposes)		4,607	4,308
Income (loss) from discontinued operations, net of taxes		(1)	(2)
Citigroup’s net income		4,606	4,306
Less: Preferred dividends		277	279
Net income available to common shareholders		4,329	4,027
Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with rights to dividends, applicable to basic EPS		34	25
Net income allocated to common shareholders for basic EPS		$ 4,295	$ 4,002
Weighted-average common shares outstanding applicable to basic EPS (in shares)		1,943.5	1,971.7
Basic earnings per share
Income from continuing operations (in dollars per share)	[1]	$ 2.21	$ 2.03
Discontinued operations (in dollars per share)	[1]	0	0
Net income (in dollars per share)	[1]	$ 2.21	$ 2.03
Add back: Dividends allocated to employee restricted and deferred shares with rights to dividends that are forfeitable		$ 11	$ 8
Net income allocated to common shareholders for diluted EPS		$ 4,306	$ 4,010
Effect of dilutive securities
Options (in shares)		0	0
Other employee plans (in shares)		20.6	16.5
Adjusted weighted-average common shares outstanding applicable to diluted EPS (in shares)		1,964.1	1,988.2
Diluted earnings per share
Income from continuing operations (in dollars per share)	[1]	$ 2.19	$ 2.02
Discontinued operations (in dollars per share)	[1]	0	0
Net income (in dollars per share)	[1]	$ 2.19	$ 2.02

[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	Mar. 31, 2023	Dec. 31, 2022
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Securities purchased under agreements to resell	$ 305,429	$ 291,272
Deposits paid for securities borrowed	78,799	74,165
Total, net	384,228	365,437
Allowance for credit losses on securities purchased and borrowed	(30)	(36)
Total, net of allowance	384,198	365,401
Securities sold under agreements to repurchase	242,345	183,827
Deposits received for securities loaned	15,336	18,617
Total, net	257,681	202,444
Securities-for-securities lending transactions	$ 4,800	$ 4,400

SECURITIES BORROWED, LOANED A_4

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Offsetting (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Securities purchased under agreements to resell
Gross amounts of recognized assets	$ 441,610	$ 403,663
Gross amounts offset on the Consolidated Balance Sheet	136,181	112,391
Net amounts of assets included on the Consolidated Balance Sheet	305,429	291,272
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	228,356	204,077
Net amounts	77,073	87,195
Deposits paid for securities borrowed
Gross amounts of recognized assets	95,070	88,817
Gross amounts offset on the Consolidated Balance Sheet	16,271	14,652
Net amounts of assets included on the Consolidated Balance Sheet	78,799	74,165
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	15,857	13,844
Net amounts	62,942	60,321
Total
Gross amounts of recognized assets	536,680	492,480
Gross amounts offset on the Consolidated Balance Sheet	152,452	127,043
Net amounts of assets included on the Consolidated Balance Sheet	384,228	365,437
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	244,213	217,921
Net amounts	140,015	147,516
Securities sold under agreements to repurchase
Gross amounts of recognized liabilities	378,526	296,218
Gross amounts offset on the Consolidated Balance Sheet	136,181	112,391
Net amounts of liabilities included on the Consolidated Balance Sheet	242,345	183,827
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	114,250	71,635
Net amounts	128,095	112,192
Deposits received for securities loaned
Gross amounts of recognized liabilities	31,607	33,269
Gross amounts offset on the Consolidated Balance Sheet	16,271	14,652
Net amounts of liabilities included on the Consolidated Balance Sheet	15,336	18,617
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	3,209	2,542
Net amounts	12,127	16,075
Total
Gross amounts of recognized liabilities	410,133	329,487
Gross amounts offset on the Consolidated Balance Sheet	152,452	127,043
Net amounts of liabilities included on the Consolidated Balance Sheet	257,681	202,444
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	117,459	74,177
Net amounts	$ 140,222	$ 128,267

SECURITIES BORROWED, LOANED A_5

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Repurchase Agreements by Contractual Maturity (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Assets Sold under Agreements to Repurchase
Securities sold under agreements to repurchase	$ 378,526	$ 296,218
Deposits received for securities loaned	31,607	33,269
Total	410,133	329,487
Open and overnight
Assets Sold under Agreements to Repurchase
Securities sold under agreements to repurchase	199,698	138,710
Deposits received for securities loaned	22,487	25,388
Total	222,185	164,098
Up to 30 days
Assets Sold under Agreements to Repurchase
Securities sold under agreements to repurchase	99,981	86,819
Deposits received for securities loaned	150	267
Total	100,131	87,086
31–90 days
Assets Sold under Agreements to Repurchase
Securities sold under agreements to repurchase	32,302	25,119
Deposits received for securities loaned	657	2,121
Total	32,959	27,240
Greater than 90 days
Assets Sold under Agreements to Repurchase
Securities sold under agreements to repurchase	46,545	45,570
Deposits received for securities loaned	8,313	5,493
Total	$ 54,858	$ 51,063

SECURITIES BORROWED, LOANED A_6

SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Repurchase Agreements by Class of Collateral (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Assets Sold under Agreements to Repurchase
Repurchase agreements	$ 378,526	$ 296,218
Securities lending agreements	31,607	33,269
Total	410,133	329,487
U.S. Treasury and federal agency securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	163,199	99,979
Securities lending agreements	0	106
Total	163,199	100,085
State and municipal securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	1,499	1,911
Securities lending agreements	0	0
Total	1,499	1,911
Foreign government securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	136,943	123,826
Securities lending agreements	2	13
Total	136,945	123,839
Corporate bonds
Assets Sold under Agreements to Repurchase
Repurchase agreements	17,549	14,308
Securities lending agreements	27	45
Total	17,576	14,353
Equity securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	9,437	9,749
Securities lending agreements	31,577	33,096
Total	41,014	42,845
Mortgage-backed securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	39,080	36,225
Securities lending agreements	0	0
Total	39,080	36,225
Asset-backed securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	2,878	1,755
Securities lending agreements	0	0
Total	2,878	1,755
Other
Assets Sold under Agreements to Repurchase
Repurchase agreements	7,941	8,465
Securities lending agreements	1	9
Total	$ 7,942	$ 8,474

BROKERAGE RECEIVABLES AND BRO_3

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Broker-Dealer [Abstract]
Receivables from customers	$ 13,694	$ 15,462
Receivables from brokers, dealers and clearing organizations	41,797	38,730
Total brokerage receivables	55,491	54,192
Payables to customers	54,626	55,747
Payables to brokers, dealers and clearing organizations	22,082	13,471
Total brokerage payables	$ 76,708	$ 69,218

INVESTMENTS - Overview (Details

INVESTMENTS - Overview (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
INVESTMENTS - Overview (Details) - USD ($) $ in Millions	Jan. 31, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Investment Holdings
Total investments		$ 512,578		$ 526,582
Accrued interest receivable		2,000		2,000
Interest and dividends on investments
Taxable interest		4,000	$ 2,013
Interest exempt from U.S. federal income tax		85	5
Dividend income		59	32
Total interest and dividend income on investments		4,144	2,050
Gross realized investments losses, excluding losses from other-than-temporary impairment
Gross realized investment gains		88	153
Gross realized investment losses		(16)	(73)
Net realized gains (losses) on sales of investments		72	80
Debt securities AFS
Allowance for credit losses		4	$ 8	3	$ 8
Fair value		240,487		249,679
Transfer of investment securities from HTM to AFS, amortized cost	$ 3,300
Transfer of securities from HTM to AFS, unrealized gain	$ 100
Debt securities available-for-sale (AFS)
Investment Holdings
Total investments		240,487		249,679
Debt securities held-to-maturity (HTM)
Investment Holdings
Total investments		264,342		268,863
Mortgage-backed securities - U.S. government-sponsored agency guaranteed
Debt securities AFS
Amortized cost		15,193		12,009
Gross unrealized gains		98		8
Gross unrealized losses		675		755
Allowance for credit losses		0		0
Fair value		14,616		11,262
Residential mortgages
Debt securities AFS
Amortized cost		343		488
Gross unrealized gains		0		0
Gross unrealized losses		3		3
Allowance for credit losses		0		0
Fair value		340		485
Commercial
Debt securities AFS
Amortized cost		2		2
Gross unrealized gains		0		0
Gross unrealized losses		0		0
Allowance for credit losses		0		0
Fair value		2		2
Mortgage-backed securities
Debt securities AFS
Amortized cost		15,538		12,499
Gross unrealized gains		98		8
Gross unrealized losses		678		758
Allowance for credit losses		0		0
Fair value		14,958		11,749
U.S. Treasury
Debt securities AFS
Amortized cost		88,721		94,732
Gross unrealized gains		39		50
Gross unrealized losses		2,083		2,492
Allowance for credit losses		0		0
Fair value		86,677		92,290
Agency obligations
Debt securities AFS
Amortized cost		0		0
Gross unrealized gains		0		0
Gross unrealized losses		0		0
Allowance for credit losses		0		0
Fair value		0		0
U.S. Treasury and federal agency securities
Debt securities AFS
Amortized cost		88,721		94,732
Gross unrealized gains		39		50
Gross unrealized losses		2,083		2,492
Allowance for credit losses		0		0
Fair value		86,677		92,290
State and municipal
Debt securities AFS
Amortized cost		2,394		2,363
Gross unrealized gains		24		19
Gross unrealized losses		125		159
Allowance for credit losses		0		0
Fair value		2,293		2,223
Foreign government
Debt securities AFS
Amortized cost		126,996		135,648
Gross unrealized gains		617		569
Gross unrealized losses		2,529		2,940
Allowance for credit losses		0		0
Fair value		125,084		133,277
Corporate
Debt securities AFS
Amortized cost		5,470		5,146
Gross unrealized gains		15		19
Gross unrealized losses		230		246
Allowance for credit losses		4		3
Fair value		5,251		4,916
Asset-backed securities
Debt securities AFS
Amortized cost		1,059		1,022
Gross unrealized gains		8		12
Gross unrealized losses		2		4
Allowance for credit losses		0		0
Fair value		1,065		1,030
Other debt securities
Debt securities AFS
Amortized cost		5,162		4,198
Gross unrealized gains		1		1
Gross unrealized losses		4		5
Allowance for credit losses		0		0
Fair value		5,159		4,194
Debt securities AFS
Debt securities AFS
Amortized cost		245,340		255,608
Gross unrealized gains		802		678
Gross unrealized losses		5,651		6,604
Allowance for credit losses		4		3
Fair value		240,487		249,679
Fair value \| Marketable equity securities carried at fair value
Investment Holdings
Total investments		443		429
Fair value \| Non-marketable equity securities
Investment Holdings
Total investments		444		466
Fair value \| Non-marketable securities measured using measurement alternative
Investment Holdings
Total investments		1,619		1,676
Non-marketable equity securities measured using the measurement alternative		29		27
Carried at cost \| Non-marketable equity securities
Investment Holdings
Total investments		$ 5,243		$ 5,469

INVESTMENTS - Fair Value of AFS

INVESTMENTS - Fair Value of AFS Securities (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Fair value
Less than 12 months	$ 96,639	$ 138,567
12 months or longer	78,078	53,695
Total	174,717	192,262
Gross unrealized losses
Less than 12 months	2,713	3,997
12 months or longer	2,938	2,607
Total	5,651	6,604
Mortgage-backed securities - U.S. government-sponsored agency guaranteed
Fair value
Less than 12 months	2,315	7,908
12 months or longer	8,799	3,290
Total	11,114	11,198
Gross unrealized losses
Less than 12 months	74	412
12 months or longer	601	343
Total	675	755
Residential mortgages
Fair value
Less than 12 months	325	158
12 months or longer	0	1
Total	325	159
Gross unrealized losses
Less than 12 months	3	3
12 months or longer	0	0
Total	3	3
Commercial
Fair value
Less than 12 months	0	1
12 months or longer	2	1
Total	2	2
Gross unrealized losses
Less than 12 months	0	0
12 months or longer	0	0
Total	0	0
Mortgage-backed securities
Fair value
Less than 12 months	2,640	8,067
12 months or longer	8,801	3,292
Total	11,441	11,359
Gross unrealized losses
Less than 12 months	77	415
12 months or longer	601	343
Total	678	758
U.S. Treasury
Fair value
Less than 12 months	24,255	40,701
12 months or longer	47,036	34,692
Total	71,291	75,393
Gross unrealized losses
Less than 12 months	657	1,001
12 months or longer	1,426	1,491
Total	2,083	2,492
Agency obligations
Fair value
Less than 12 months	0	0
12 months or longer	0	0
Total	0	0
Gross unrealized losses
Less than 12 months	0	0
12 months or longer	0	0
Total	0	0
U.S. Treasury and federal agency securities
Fair value
Less than 12 months	24,255	40,701
12 months or longer	47,036	34,692
Total	71,291	75,393
Gross unrealized losses
Less than 12 months	657	1,001
12 months or longer	1,426	1,491
Total	2,083	2,492
State and municipal
Fair value
Less than 12 months	266	896
12 months or longer	1,064	707
Total	1,330	1,603
Gross unrealized losses
Less than 12 months	8	31
12 months or longer	117	128
Total	125	159
Foreign government
Fair value
Less than 12 months	63,717	82,900
12 months or longer	19,972	14,220
Total	83,689	97,120
Gross unrealized losses
Less than 12 months	1,778	2,332
12 months or longer	751	608
Total	2,529	2,940
Corporate
Fair value
Less than 12 months	3,205	3,082
12 months or longer	1,202	784
Total	4,407	3,866
Gross unrealized losses
Less than 12 months	187	209
12 months or longer	43	37
Total	230	246
Asset-backed securities
Fair value
Less than 12 months	695	708
12 months or longer	3	0
Total	698	708
Gross unrealized losses
Less than 12 months	2	4
12 months or longer	0	0
Total	2	4
Other debt securities
Fair value
Less than 12 months	1,861	2,213
12 months or longer	0	0
Total	1,861	2,213
Gross unrealized losses
Less than 12 months	4	5
12 months or longer	0	0
Total	$ 4	$ 5

INVESTMENTS - Fair Value of A_2

INVESTMENTS - Fair Value of AFS Debt Securities by Contractual Maturity Date (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Fair value
Total fair value	$ 240,487	$ 249,679
Mortgage-backed securities
Amoritzed cost
Amortized cost, due within 1 year	6	42
Amortized cost, after 1 but within 5 years	406	523
Amortized cost, after 5 but within 10 years	478	468
Amortized cost, after 10 years	14,648	11,466
Amortized cost	15,538	12,499
Fair value
Fair value, due within 1 year	6	44
Fair value, after 1 but within 5 years	396	513
Fair value, after 5 but within 10 years	456	440
Fair value, after 10 years	14,100	10,752
Total fair value	14,958	11,749
U.S. Treasury and federal agency securities
Amoritzed cost
Amortized cost, due within 1 year	23,045	25,935
Amortized cost, after 1 but within 5 years	65,283	68,455
Amortized cost, after 5 but within 10 years	393	342
Amortized cost, after 10 years	0	0
Amortized cost	88,721	94,732
Fair value
Fair value, due within 1 year	22,947	25,829
Fair value, after 1 but within 5 years	63,378	66,166
Fair value, after 5 but within 10 years	352	295
Fair value, after 10 years	0	0
Total fair value	86,677	92,290
State and municipal
Amoritzed cost
Amortized cost, due within 1 year	17	19
Amortized cost, after 1 but within 5 years	96	94
Amortized cost, after 5 but within 10 years	316	305
Amortized cost, after 10 years	1,965	1,945
Amortized cost	2,394	2,363
Fair value
Fair value, due within 1 year	18	18
Fair value, after 1 but within 5 years	94	92
Fair value, after 5 but within 10 years	313	302
Fair value, after 10 years	1,868	1,811
Total fair value	2,293	2,223
Foreign government
Amoritzed cost
Amortized cost, due within 1 year	58,340	64,795
Amortized cost, after 1 but within 5 years	65,203	67,935
Amortized cost, after 5 but within 10 years	2,990	2,491
Amortized cost, after 10 years	463	427
Amortized cost	126,996	135,648
Fair value
Fair value, due within 1 year	58,073	64,479
Fair value, after 1 but within 5 years	63,774	66,150
Fair value, after 5 but within 10 years	2,804	2,250
Fair value, after 10 years	433	398
Total fair value	125,084	133,277
All other
Amoritzed cost
Amortized cost, due within 1 year	5,192	4,452
Amortized cost, after 1 but within 5 years	5,713	5,162
Amortized cost, after 5 but within 10 years	719	695
Amortized cost, after 10 years	67	57
Amortized cost	11,691	10,366
Fair value
Fair value, due within 1 year	5,178	4,441
Fair value, after 1 but within 5 years	5,545	4,988
Fair value, after 5 but within 10 years	717	693
Fair value, after 10 years	35	18
Total fair value	11,475	10,140
Debt securities AFS
Amoritzed cost
Amortized cost	245,340	255,608
Fair value
Total fair value	$ 240,487	$ 249,679

INVESTMENTS - Debt Securities H

INVESTMENTS - Debt Securities Held-to-Maturity (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Jan. 31, 2023	Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022	Dec. 31, 2021
Held-to-maturity debt securities
Amortized cost, net		$ 264,342				$ 268,863
Gross unrealized gains		76				101
Gross unrealized losses		21,567				25,316
Fair value		242,851				243,648
Allowance for credit losses on HTM debt securities		104		$ 85		120	$ 87
Transfer of investment securities from HTM to AFS	$ 3,400	3,324	[1],[2],[3]	$ 0	[1],[2],[3]
Transfer of securities from HTM to AFS, unrealized gain	$ 100
Fair value		242,851				243,648
Mortgage-backed securities - U.S. government-sponsored agency guaranteed
Held-to-maturity debt securities
Amortized cost, net		85,580				90,063
Gross unrealized gains		13				58
Gross unrealized losses		8,611				10,033
Fair value		76,982				80,088
Fair value		76,982				80,088
Mortgage-backed securities - Non-U.S. residential
Held-to-maturity debt securities
Amortized cost, net		409				445
Gross unrealized gains		0				0
Gross unrealized losses		0				0
Fair value		409				445
Fair value		409				445
Commercial
Held-to-maturity debt securities
Amortized cost, net		1,119				1,114
Gross unrealized gains		0				5
Gross unrealized losses		158				1
Fair value		961				1,118
Fair value		961				1,118
Mortgage-backed securities
Held-to-maturity debt securities
Amortized cost, net		87,108				91,622
Gross unrealized gains		13				63
Gross unrealized losses		8,769				10,034
Fair value		78,352				81,651
Fair value		78,352				81,651
U.S. treasury securities
Held-to-maturity debt securities
Amortized cost, net		134,952				134,961
Gross unrealized gains		0				0
Gross unrealized losses		11,505				13,722
Fair value		123,447				121,239
Fair value		123,447				121,239
State and municipal
Held-to-maturity debt securities
Amortized cost, net		9,212				9,237
Gross unrealized gains		63				34
Gross unrealized losses		556				764
Fair value		8,719				8,507
Fair value		8,719				8,507
Foreign government
Held-to-maturity debt securities
Amortized cost, net		2,244				2,075
Gross unrealized gains		0				0
Gross unrealized losses		103				93
Fair value		2,141				1,982
Fair value		2,141				1,982
Asset-backed securities
Held-to-maturity debt securities
Amortized cost, net		30,826				30,968
Gross unrealized gains		0				4
Gross unrealized losses		634				703
Fair value		30,192				30,269
Fair value		$ 30,192				$ 30,269

[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. See Note 1.

INVESTMENTS - Carrying Value an

INVESTMENTS - Carrying Value and Fair Value of HTM Debt Securities by Contractual Maturity Dates (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Amortized cost, net	$ 264,342	$ 268,863
Held-to-maturity Securities, Debt Maturities, Fair Value;
Fair value	242,851	243,648
Allowance for credit losses on HTM debt securities	104	120	$ 85	$ 87
Mortgage-backed securities
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, amortized cost	27	27
After 1 but within 5 years, amortized cost	634	520
After 5 but within 10 years, amortized cost	1,347	1,496
After 10 years, amortized cost	85,100	89,579
Amortized cost, net	87,108	91,622
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	27	27
After 1 but within 5 years, fair value	611	505
After 5 but within 10 years, fair value	1,246	1,374
After 10 years, fair value	76,468	79,745
Fair value	78,352	81,651
U.S. treasury securities
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, amortized cost	3,149	3,148
After 1 but within 5 years, amortized cost	111,568	86,617
After 5 but within 10 years, amortized cost	20,235	45,196
After 10 years, amortized cost	0	0
Amortized cost, net	134,952	134,961
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	3,051	3,017
After 1 but within 5 years, fair value	102,525	79,104
After 5 but within 10 years, fair value	17,871	39,118
After 10 years, fair value	0	0
Fair value	123,447	121,239
State and municipal
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, amortized cost	27	22
After 1 but within 5 years, amortized cost	112	102
After 5 but within 10 years, amortized cost	1,085	1,002
After 10 years, amortized cost	7,988	8,111
Amortized cost, net	9,212	9,237
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	27	21
After 1 but within 5 years, fair value	111	100
After 5 but within 10 years, fair value	1,063	967
After 10 years, fair value	7,518	7,419
Fair value	8,719	8,507
Foreign government
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, amortized cost	155	143
After 1 but within 5 years, amortized cost	2,089	1,932
After 5 but within 10 years, amortized cost	0	0
After 10 years, amortized cost	0	0
Amortized cost, net	2,244	2,075
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	151	139
After 1 but within 5 years, fair value	1,990	1,843
After 5 but within 10 years, fair value	0	0
After 10 years, fair value	0	0
Fair value	2,141	1,982
All other
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, amortized cost	0	0
After 1 but within 5 years, amortized cost	0	0
After 5 but within 10 years, amortized cost	11,919	11,751
After 10 years, amortized cost	18,907	19,217
Amortized cost, net	30,826	30,968
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	0	0
After 1 but within 5 years, fair value	0	0
After 5 but within 10 years, fair value	11,783	11,583
After 10 years, fair value	18,409	18,686
Fair value	$ 30,192	$ 30,269

INVESTMENTS - Recognition and M

INVESTMENTS - Recognition and Measurement of Impairment (Details) - Debt securities available-for-sale (AFS) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
OTTI on Investments disclosures
Total impairment losses recognized during the period	$ 0	$ 0
Less: portion of impairment loss recognized in AOCI (before taxes)	0	0
Net impairment losses recognized in earnings for debt securities that the Company does not intend to sell nor will likely be required to sell	0	0
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	51	90
Total impairment losses recognized in earnings	$ 51	$ 90

INVESTMENTS - Schedule of Allow

INVESTMENTS - Schedule of Allowance for Credit Losses for AFS Debt Securities (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses at beginning of period		$ 3	$ 8
Gross write-offs		0	0
Gross recoveries		0	0
Net credit losses (NCLs)		0	0
Credit losses on securities without previous credit losses		1	0
Net reserve builds (releases) on securities with previous credit losses		0	0
Total provision for credit losses	[1]	1	0
Initial allowance on newly purchased credit-deteriorated securities during the period		0	0
Allowance for credit losses at end of period		4	8
Corporate
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses at beginning of period		3	8
Gross write-offs		0	0
Gross recoveries		0	0
Net credit losses (NCLs)		0	0
Credit losses on securities without previous credit losses		1	0
Net reserve builds (releases) on securities with previous credit losses		0	0
Total provision for credit losses		1	0
Initial allowance on newly purchased credit-deteriorated securities during the period		0	0
Allowance for credit losses at end of period		$ 4	$ 8

[1]In accordance with ASC 326, which requires the provision for credit losses on AFS securities to be included in revenue.

INVESTMENTS - Carrying Value of

INVESTMENTS - Carrying Value of Non-marketable Equity Securities Measured Using the Measurement Alternative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Equity Securities without Readily Determinable Fair Value, Annual Amount [Abstract]
Measurement alternative—carrying value	$ 1,619		$ 1,676
Measurement alternative—impairment losses	35	$ 0
Measurement alternative—downward changes for observable prices	20	0
Measurement alternative—upward changes for observable prices	30	85
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Cumulative Amount [Abstract]
Measurement alternative—impairment losses	254
Measurement alternative—downward changes for observable prices	26
Measurement alternative—upward changes for observable prices	897
Non-marketable equity securities, impairment loss recognized in earnings	$ 0	$ 0

LOANS - Corporate Loans (Detail

LOANS - Corporate Loans (Details) $ in Millions	3 Months Ended
LOANS - Corporate Loans (Details) $ in Millions	Mar. 31, 2023 USD ($) category	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Loans and Leases Receivable Disclosure [Abstract]
Number of loan categories \| category	2
Loans
Loans, net of unearned income	$ 651,995		$ 657,221
Lease financing
Loans
Loans, net of unearned income	300		400
Corporate
Loans
Loans sold and/or reclassified to held-for-sale	900	$ 300
Loans, net of unearned income	288,299		289,154
Unearned income	(801)		(797)
Accrued interest receivable	2,000		2,000
Corporate \| Commercial and industrial
Loans
Loans, net of unearned income	150,330		147,803
Corporate \| Financial institutions
Loans
Loans, net of unearned income	60,434		64,907
Corporate \| Mortgage and real estate
Loans
Loans, net of unearned income	23,478		21,949
Corporate \| Lease financing
Loans
Loans, net of unearned income	348		354
Corporate \| In North America offices
Loans
Loans, net of unearned income	140,753		141,479
Corporate \| In North America offices \| Commercial and industrial
Loans
Loans, net of unearned income	59,790		56,176
Corporate \| In North America offices \| Financial institutions
Loans
Loans, net of unearned income	38,524		43,399
Corporate \| In North America offices \| Mortgage and real estate
Loans
Loans, net of unearned income	18,562		17,829
Corporate \| In North America offices \| Installment and other
Loans
Loans, net of unearned income	23,578		23,767
Corporate \| In North America offices \| Lease financing
Loans
Loans, net of unearned income	299		308
Corporate \| In offices outside North America
Loans
Loans, net of unearned income	147,546		147,675
Corporate \| In offices outside North America \| Commercial and industrial
Loans
Loans, net of unearned income	92,803		93,967
Corporate \| In offices outside North America \| Financial institutions
Loans
Loans, net of unearned income	22,272		21,931
Corporate \| In offices outside North America \| Mortgage and real estate
Loans
Loans, net of unearned income	4,975		4,179
Corporate \| In offices outside North America \| Installment and other
Loans
Loans, net of unearned income	24,800		23,347
Corporate \| In offices outside North America \| Lease financing
Loans
Loans, net of unearned income	49		46
Corporate \| In offices outside North America \| Government and official institutions
Loans
Loans, net of unearned income	$ 2,647		$ 4,205

LOANS - Corporate Loan Delinque

LOANS - Corporate Loan Delinquency (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 651,995	$ 657,221
Loans at fair value	5,134	5,360
Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	300	400
Corporate
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	1,497	1,898
Total non-accrual	1,213	1,122
Loans, net of unearned income	288,299	289,154
Loans at fair value	4,896	5,123
Corporate \| Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	1,000	1,357
Total non-accrual	909	860
Loans, net of unearned income	150,330	147,803
Corporate \| Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	126	335
Total non-accrual	158	152
Loans, net of unearned income	60,434	64,907
Corporate \| Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	255	42
Total non-accrual	89	33
Loans, net of unearned income	23,478	21,949
Corporate \| Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	0	1
Total non-accrual	0	10
Loans, net of unearned income	348	354
Corporate \| Other
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	116	163
Total non-accrual	57	67
Loans, net of unearned income	48,813	49,018
Corporate \| 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	858	1,171
Corporate \| 30–89 days past due \| Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	564	763
Corporate \| 30–89 days past due \| Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	37	233
Corporate \| 30–89 days past due \| Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	188	30
Corporate \| 30–89 days past due \| Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	0	0
Corporate \| 30–89 days past due \| Other
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	69	145
Corporate \| Equal to and greater than 90 days past due and accruing
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	639	727
Corporate \| Equal to and greater than 90 days past due and accruing \| Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	436	594
Corporate \| Equal to and greater than 90 days past due and accruing \| Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	89	102
Corporate \| Equal to and greater than 90 days past due and accruing \| Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	67	12
Corporate \| Equal to and greater than 90 days past due and accruing \| Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	0	1
Corporate \| Equal to and greater than 90 days past due and accruing \| Other
Financing Receivable, Credit Quality Indicator [Line Items]
Past due and accruing	47	18
Corporate \| Current
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	280,693	281,011
Corporate \| Current \| Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	148,421	145,586
Corporate \| Current \| Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	60,150	64,420
Corporate \| Current \| Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	23,134	21,874
Corporate \| Current \| Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	348	343
Corporate \| Current \| Other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 48,640	$ 48,788

LOANS - Corporate Loans Credit

LOANS - Corporate Loans Credit Quality Indicators (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 651,995	$ 657,221
Loans at fair value	5,134	5,360
Corporate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	288,299	289,154
Total non-accrual	1,213	1,122
Loans at fair value	4,896	5,123
Corporate \| Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	150,330	147,803
Total non-accrual	909	860
Corporate \| Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	60,434	64,907
Total non-accrual	158	152
Corporate \| Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	23,478	21,949
Total non-accrual	89	33
Corporate \| Other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	48,813	49,018
Total non-accrual	57	67
Corporate \| Corporate loans, net of unearned income
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	53,036	88,444
One year prior to current fiscal year	42,959	21,137
Two years prior to current fiscal year	20,029	13,019
Three years prior to current fiscal year	11,589	10,492
Four years prior to current fiscal year	9,679	8,051
Prior	24,742	18,854
Revolving line of credit arrangements	121,369	124,034
Loans, net of unearned income	288,299	289,154
Loans at fair value	4,896	5,123
Corporate \| Corporate loans, net of unearned income \| Revision of Prior Period, Adjustment
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year		(24,900)
One year prior to current fiscal year		2,000
Two years prior to current fiscal year		3,200
Three years prior to current fiscal year		4,600
Four years prior to current fiscal year		4,100
Prior		11,000
Corporate \| Investment grade
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	38,680	64,574
One year prior to current fiscal year	30,706	15,924
Two years prior to current fiscal year	15,007	9,904
Three years prior to current fiscal year	8,389	7,642
Four years prior to current fiscal year	6,938	6,196
Prior	18,313	13,913
Revolving line of credit arrangements	100,006	102,777
Loans, net of unearned income	218,039	220,930
Corporate \| Investment grade \| Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	30,374	40,639
One year prior to current fiscal year	12,281	6,124
Two years prior to current fiscal year	5,870	3,620
Three years prior to current fiscal year	2,895	3,458
Four years prior to current fiscal year	3,241	2,617
Prior	8,888	7,048
Revolving line of credit arrangements	39,492	38,358
Loans, net of unearned income	103,041	101,864
Corporate \| Investment grade \| Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	5,658	11,850
One year prior to current fiscal year	6,899	3,877
Two years prior to current fiscal year	3,872	835
Three years prior to current fiscal year	602	922
Four years prior to current fiscal year	717	333
Prior	1,766	1,327
Revolving line of credit arrangements	32,909	37,462
Loans, net of unearned income	52,423	56,606
Corporate \| Investment grade \| Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	906	4,436
One year prior to current fiscal year	5,081	3,236
Two years prior to current fiscal year	3,347	4,010
Three years prior to current fiscal year	3,669	2,619
Four years prior to current fiscal year	2,112	1,127
Prior	2,835	1,706
Revolving line of credit arrangements	120	152
Loans, net of unearned income	18,070	17,286
Corporate \| Investment grade \| Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	1,742	7,649
One year prior to current fiscal year	6,445	2,687
Two years prior to current fiscal year	1,918	1,439
Three years prior to current fiscal year	1,223	643
Four years prior to current fiscal year	868	2,119
Prior	4,824	3,832
Revolving line of credit arrangements	27,485	26,805
Loans, net of unearned income	44,505	45,174
Corporate \| Non-investment grade
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	14,356	23,870
One year prior to current fiscal year	12,253	5,213
Two years prior to current fiscal year	5,022	3,115
Three years prior to current fiscal year	3,200	2,850
Four years prior to current fiscal year	2,741	1,855
Prior	6,429	4,941
Revolving line of credit arrangements	21,363	21,257
Loans, net of unearned income	65,364	63,101
Corporate \| Non-investment grade, accrual \| Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	10,901	17,278
One year prior to current fiscal year	8,199	3,139
Two years prior to current fiscal year	2,848	1,973
Three years prior to current fiscal year	1,868	1,331
Four years prior to current fiscal year	1,111	965
Prior	4,190	3,546
Revolving line of credit arrangements	17,017	16,848
Loans, net of unearned income	46,134	45,080
Corporate \| Non-investment grade, accrual \| Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	2,347	4,708
One year prior to current fiscal year	2,396	630
Two years prior to current fiscal year	717	197
Three years prior to current fiscal year	178	254
Four years prior to current fiscal year	362	47
Prior	233	240
Revolving line of credit arrangements	1,870	2,073
Loans, net of unearned income	8,103	8,149
Corporate \| Non-investment grade, accrual \| Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	597	582
One year prior to current fiscal year	551	835
Two years prior to current fiscal year	860	429
Three years prior to current fiscal year	592	729
Four years prior to current fiscal year	722	783
Prior	1,577	801
Revolving line of credit arrangements	418	472
Loans, net of unearned income	5,317	4,631
Corporate \| Non-investment grade, accrual \| Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	505	1,244
One year prior to current fiscal year	1,049	559
Two years prior to current fiscal year	502	391
Three years prior to current fiscal year	509	413
Four years prior to current fiscal year	435	1
Prior	222	219
Revolving line of credit arrangements	1,375	1,292
Loans, net of unearned income	4,597	4,119
Corporate \| Non-investment grade, non-accrual \| Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	1
One year prior to current fiscal year	7	12
Two years prior to current fiscal year	32	99
Three years prior to current fiscal year	46	115
Four years prior to current fiscal year	111	49
Prior	164	105
Revolving line of credit arrangements	549	479
Total non-accrual	909	860
Corporate \| Non-investment grade, non-accrual \| Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	41
One year prior to current fiscal year	41	34
Two years prior to current fiscal year	35	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	82	77
Total non-accrual	158	152
Corporate \| Non-investment grade, non-accrual \| Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	10
One year prior to current fiscal year	0	4
Two years prior to current fiscal year	28	0
Three years prior to current fiscal year	0	0
Four years prior to current fiscal year	0	0
Prior	40	19
Revolving line of credit arrangements	21	0
Total non-accrual	89	33
Corporate \| Non-investment grade, non-accrual \| Other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	6	6
One year prior to current fiscal year	10	0
Two years prior to current fiscal year	0	26
Three years prior to current fiscal year	7	8
Four years prior to current fiscal year	0	10
Prior	3	11
Revolving line of credit arrangements	31	16
Total non-accrual	$ 57	$ 77

LOANS - Corporate Loans Gross C

LOANS - Corporate Loans Gross Credit Losses (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 1,634	$ 1,240
Corporate
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving line of credit arrangement	38
Total	39	$ 48
Corporate \| Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving line of credit arrangement	35
Total	36
Corporate \| Financial institutions
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving line of credit arrangement	0
Total	0
Corporate \| Mortgage and real estate
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving line of credit arrangement	0
Total	0
Corporate \| Other
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving line of credit arrangement	3
Total	$ 3

LOANS - Non-Accrual Corporate L

LOANS - Non-Accrual Corporate Loans (Details) - Corporate - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Financing Receivable, Impaired [Line Items]
Recorded investment	$ 796	$ 765
Recorded investment	417	357
Related specific allowance	329	323
Interest income recognized	11	15	$ 11
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Recorded investment	592	583
Recorded investment	317	277
Related specific allowance	253	268
Financial institutions
Financing Receivable, Impaired [Line Items]
Recorded investment	154	149
Recorded investment	4	3
Related specific allowance	70	51
Mortgage and real estate
Financing Receivable, Impaired [Line Items]
Recorded investment	46	33
Recorded investment	43	0
Related specific allowance	5	4
Lease financing
Financing Receivable, Impaired [Line Items]
Recorded investment	0	10
Other
Financing Receivable, Impaired [Line Items]
Recorded investment	4	0
Recorded investment	53	67
Related specific allowance	$ 1	$ 0

LOANS - Corporate Loan Modifica

LOANS - Corporate Loan Modifications to Borrowers Experiencing Financial Difficulty (Details) - Corporate $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 76
Commitments to lend	368
Term extension
Financing Receivable, Modified [Line Items]
Total modifications balance	46
Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total modifications balance	30
Commercial and industrial
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 70
Weighted average term extension	15 months
Commercial and industrial \| Term extension
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 40
Commercial and industrial \| Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total modifications balance	30
Financial institutions
Financing Receivable, Modified [Line Items]
Total modifications balance	0
Financial institutions \| Term extension
Financing Receivable, Modified [Line Items]
Total modifications balance	0
Financial institutions \| Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total modifications balance	0
Mortgage and real estate
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 6
Weighted average term extension	4 months
Mortgage and real estate \| Term extension
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 6
Mortgage and real estate \| Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total modifications balance	0
Other
Financing Receivable, Modified [Line Items]
Total modifications balance	0
Other \| Term extension
Financing Receivable, Modified [Line Items]
Total modifications balance	0
Other \| Combination: term extension and payment delay
Financing Receivable, Modified [Line Items]
Total modifications balance	$ 0

LOANS - Corporate Troubled Debt

LOANS - Corporate Troubled Debt Restructurings (Details) - Corporate $ in Millions	3 Months Ended
	Mar. 31, 2022 USD ($)
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	$ 12
Commercial and industrial
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	12
Mortgage and real estate
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
Other
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
TDRs involving changes in the amount and/or timing of principal payments
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
TDRs involving changes in the amount and/or timing of principal payments \| Commercial and industrial
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
TDRs involving changes in the amount and/or timing of principal payments \| Mortgage and real estate
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
TDRs involving changes in the amount and/or timing of principal payments \| Other
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
TDRs involving vhanges in the amount and/or timing of interest payments
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
TDRs involving vhanges in the amount and/or timing of interest payments \| Commercial and industrial
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
TDRs involving vhanges in the amount and/or timing of interest payments \| Mortgage and real estate
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
TDRs involving vhanges in the amount and/or timing of interest payments \| Other
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
TDRs invovling changes in the amount and/or timing of both principal and interest payments
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	12
TDRs invovling changes in the amount and/or timing of both principal and interest payments \| Commercial and industrial
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	12
TDRs invovling changes in the amount and/or timing of both principal and interest payments \| Mortgage and real estate
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	0
TDRs invovling changes in the amount and/or timing of both principal and interest payments \| Other
Financing Receivable, Modified [Line Items]
Troubled debt restructurings	$ 0

LOANS - Performance of Modified

LOANS - Performance of Modified Corporate Loans (Details) - Corporate $ in Millions	Mar. 31, 2023 USD ($)
Financing Receivable, Modified [Line Items]
Total modified loans balance	$ 76
Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	76
30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Commercial and industrial
Financing Receivable, Modified [Line Items]
Total modified loans balance	70
Commercial and industrial \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	70
Commercial and industrial \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Commercial and industrial \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Financial institutions
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Financial institutions \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Financial institutions \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Financial institutions \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Mortgage and real estate
Financing Receivable, Modified [Line Items]
Total modified loans balance	6
Mortgage and real estate \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	6
Mortgage and real estate \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Mortgage and real estate \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Other
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Other \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Other \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Other \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	$ 0

LOANS - Defaults of Modified Co

LOANS - Defaults of Modified Corporate Loans (Details) - Corporate $ in Millions	3 Months Ended
	Mar. 31, 2022 USD ($)
Financing Receivable, Modified [Line Items]
TDR balances	$ 248
Total loans defaulted within one year of modification	0
Commercial and industrial
Financing Receivable, Modified [Line Items]
TDR balances	205
Total loans defaulted within one year of modification	0
Mortgage and real estate
Financing Receivable, Modified [Line Items]
TDR balances	20
Total loans defaulted within one year of modification	0
Other
Financing Receivable, Modified [Line Items]
TDR balances	23
Total loans defaulted within one year of modification	$ 0

LOANS - Consumer Loans, Delinqu

LOANS - Consumer Loans, Delinquencies and Non-Accrual Details (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 651,995	$ 657,221
Loans held at fair value	5,134	5,360
Reversal of accrued interest	200	600
Consumer
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	363,696	368,067
Non-accrual loans for which there is no ACLL	132	140
Non-accrual loans for which there is an ACLL	1,263	1,177
Total non-accrual	1,395	1,317
90 days past due and accruing	1,857	1,658
Loans held at fair value	238	237
Unearned income	748	712
Accrued interest receivable	1,000	1,000
Consumer \| Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	31,452	31,478
Consumer \| Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	358,748	363,256
Consumer \| 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	2,325	2,372
Consumer \| 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	2,375	2,153
Consumer \| Past Due \| Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	248	286
Consumer \| In North America offices
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	286,389	289,014
Non-accrual loans for which there is no ACLL	132	140
Non-accrual loans for which there is an ACLL	622	608
Total non-accrual	754	748
90 days past due and accruing	1,780	1,589
Consumer \| In North America offices \| Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	282,041	284,782
Consumer \| In North America offices \| 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	2,010	2,058
Consumer \| In North America offices \| 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	2,090	1,888
Consumer \| In North America offices \| 90+ days past due \| Personal Banking and Wealth Management
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	31,500	31,500
Consumer \| In North America offices \| Past Due \| Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	248	286
Consumer \| In offices outside North America
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	77,307	79,053
Non-accrual loans for which there is no ACLL	0	0
Non-accrual loans for which there is an ACLL	641	569
Total non-accrual	641	569
90 days past due and accruing	77	69
Consumer \| In offices outside North America \| Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	17,808	17,762
Consumer \| In offices outside North America \| Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	76,707	78,474
Consumer \| In offices outside North America \| 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	315	314
Consumer \| In offices outside North America \| 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	285	265
Consumer \| In offices outside North America \| 90+ days past due \| Personal Banking and Wealth Management
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	17,800	17,800
Consumer \| In offices outside North America \| Past Due \| Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0	0
Consumer \| Residential mortgages
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	98,790	96,039
Loans held at fair value	238	237
Consumer \| Residential mortgages \| Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0
Consumer \| Residential mortgages \| In North America offices
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	98,790	96,039
Non-accrual loans for which there is no ACLL	83	86
Non-accrual loans for which there is an ACLL	448	434
Total non-accrual	531	520
90 days past due and accruing	147	163
Mortgage loans in process of foreclosure	100	100
Consumer \| Residential mortgages \| In North America offices \| Global Wealth Management Business
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income		19,800
Consumer \| Residential mortgages \| In North America offices \| Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	97,881	95,023
Consumer \| Residential mortgages \| In North America offices \| 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	336	421
Consumer \| 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 \| Residential mortgages \| In North America offices \| 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	332	316
Consumer \| Residential mortgages \| In North America offices \| 90+ days past due \| Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	100	200
Consumer \| Residential mortgages \| In North America offices \| Past Due \| Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	241	279
Consumer \| Residential mortgages \| In offices outside North America
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	26,913	28,114
Non-accrual loans for which there is no ACLL	0	0
Non-accrual loans for which there is an ACLL	359	305
Total non-accrual	359	305
90 days past due and accruing	14	13
Mortgage loans in process of foreclosure	0
Consumer \| Residential mortgages \| In offices outside North America \| Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0	0
Consumer \| Residential mortgages \| In offices outside North America \| Global Wealth Management Business
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	20,300	19,800
Consumer \| Residential mortgages \| In offices outside North America \| Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	26,740	27,946
Consumer \| Residential mortgages \| In offices outside North America \| 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	62	62
Consumer \| Residential mortgages \| In offices outside North America \| 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	111	106
Consumer \| Residential mortgages \| In offices outside North America \| Past Due \| Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0	0
Consumer \| Home equity loans
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	4,244	4,580
Consumer \| Home equity loans \| Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0
Consumer \| Home equity loans \| In North America offices
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	4,244	4,580
Non-accrual loans for which there is no ACLL	46	51
Non-accrual loans for which there is an ACLL	152	151
Total non-accrual	198	202
90 days past due and accruing	0	0
Home equity loans in process of foreclosure	100	100
Consumer \| Home equity loans \| In North America offices \| Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	4,089	4,407
Consumer \| Home equity loans \| In North America offices \| 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	34	38
Consumer \| Home equity loans \| In North America offices \| 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	121	135
Consumer \| Home equity loans \| In North America offices \| Past Due \| Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0	0
Consumer \| Credit cards
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	145,023	150,098
Consumer \| Credit cards \| Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0
Consumer \| Credit cards \| In North America offices
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	145,543	150,643
Non-accrual loans for which there is no ACLL	0	0
Non-accrual loans for which there is an ACLL	0	0
Total non-accrual	0	0
90 days past due and accruing	1,608	1,415
Consumer \| Credit cards \| In North America offices \| Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	142,390	147,717
Consumer \| Credit cards \| In North America offices \| 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	1,545	1,511
Consumer \| Credit cards \| In North America offices \| 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	1,608	1,415
Consumer \| Credit cards \| In North America offices \| Past Due \| Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0	0
Consumer \| Credit cards \| In offices outside North America
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	13,033	12,955
Non-accrual loans for which there is no ACLL	0	0
Non-accrual loans for which there is an ACLL	136	127
Total non-accrual	136	127
90 days past due and accruing	63	56
Consumer \| Credit cards \| In offices outside North America \| Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0	0
Consumer \| Credit cards \| In offices outside North America \| Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	12,704	12,659
Consumer \| Credit cards \| In offices outside North America \| 30–89 days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	163	147
Consumer \| Credit cards \| In offices outside North America \| 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	166	149
Consumer \| Credit cards \| In offices outside North America \| Past Due \| Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	0	0
Consumer \| Personal, small business and other
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	36,877	36,812
Consumer \| Personal, small business and other \| Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	31,452	31,478
Consumer \| Personal, small business and other \| In North America offices
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	37,812	37,752
Non-accrual loans for which there is no ACLL	3	3
Non-accrual loans for which there is an ACLL	22	23
Total non-accrual	25	26
90 days past due and accruing	25	11
Consumer \| Personal, small business and other \| In North America offices \| Global Wealth Management Business
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	33,900	34,000
Consumer \| Personal, small business and other \| In North America offices \| Global Wealth Management Business \| Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 31,500	$ 31,500
Consumer \| 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	95%	98%
Consumer \| Personal, small business and other \| In North America offices \| Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 37,681	$ 37,635
Consumer \| 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	95	88
Consumer \| Personal, small business and other \| In North America offices \| 90+ days past due
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	29	22
Consumer \| Personal, small business and other \| In North America offices \| Past Due \| Government-guaranteed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	7	7
Consumer \| Personal, small business and other \| In offices outside North America
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	37,361	37,984
Non-accrual loans for which there is no ACLL	0	0
Non-accrual loans for which there is an ACLL	146	137
Total non-accrual	146	137
90 days past due and accruing	0	0
Consumer \| Personal, small business and other \| In offices outside North America \| Classifiably managed
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 17,808	$ 17,762
Consumer \| 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	95%	98%
Consumer \| 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	$ 26,600
Consumer \| 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	$ 17,800	$ 17,800
Consumer \| 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	89%	94%
Consumer \| Personal, small business and other \| In offices outside North America \| Current
Financing Receivable, Past Due [Line Items]
Loans, net of unearned income	$ 37,263	$ 37,869
Consumer \| 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	90	105
Consumer \| 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	8	10
Consumer \| 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

LOANS - Interest Income Recogni

LOANS - Interest Income Recognized for Non-Accrual Consumer Loans (Details) - Consumer - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Financing Receivable, Nonaccrual [Line Items]
Interest income	$ 6	$ 4
Loans sold and/or reclassified to held-for-sale	1,800	7
In North America offices
Financing Receivable, Nonaccrual [Line Items]
Interest income	5	4
In offices outside North America
Financing Receivable, Nonaccrual [Line Items]
Interest income	1	0
Residential mortgages \| In North America offices
Financing Receivable, Nonaccrual [Line Items]
Interest income	3	3
Residential mortgages \| In offices outside North America
Financing Receivable, Nonaccrual [Line Items]
Interest income	1	0
Home equity loans \| In North America offices
Financing Receivable, Nonaccrual [Line Items]
Interest income	2	1
Credit cards \| In North America offices
Financing Receivable, Nonaccrual [Line Items]
Interest income	0	0
Credit cards \| In offices outside North America
Financing Receivable, Nonaccrual [Line Items]
Interest income	0	0
Personal, small business and other \| In North America offices
Financing Receivable, Nonaccrual [Line Items]
Interest income	0	0
Personal, small business and other \| In offices outside North America
Financing Receivable, Nonaccrual [Line Items]
Interest income	$ 0	$ 0

LOANS - Consumer Loans Credit S

LOANS - Consumer Loans Credit Scores (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 651,995	$ 657,221
Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	363,696	368,067
Consumer \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	2,375	2,153
Consumer \| In North America offices
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	286,389	289,014
Consumer \| In North America offices \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	2,090	1,888
Consumer \| In North America offices \| 90+ days past due \| Personal Banking and Wealth Management
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	31,500	31,500
Consumer \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	77,307	79,053
Consumer \| In offices outside North America \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	285	265
Consumer \| In offices outside North America \| 90+ days past due \| Personal Banking and Wealth Management
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	17,800	17,800
Consumer \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	98,790	96,039
Consumer \| Residential mortgages \| In North America offices
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	98,790	96,039
Consumer \| Residential mortgages \| In North America offices \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	332	316
Consumer \| Residential mortgages \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	26,913	28,114
Consumer \| Residential mortgages \| In offices outside North America \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	111	106
Consumer \| Home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	4,244	4,580
Consumer \| Home equity loans \| In North America offices
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	4,244	4,580
Consumer \| Home equity loans \| In North America offices \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	121	135
Consumer \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	145,023	150,098
Consumer \| Credit cards \| In North America offices
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	145,543	150,643
Consumer \| Credit cards \| In North America offices \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	1,608	1,415
Consumer \| Credit cards \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	48	75
Loans, net of unearned income	13,033	12,955
Consumer \| Credit cards \| In offices outside North America \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	166	149
Consumer \| Credit cards \| Canada
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	520	545
Consumer \| Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	56	67
Loans, net of unearned income	36,877	36,812
Consumer \| Personal, small business and other \| In North America offices
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	37,812	37,752
Consumer \| Personal, small business and other \| In North America offices \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	29	22
Consumer \| Personal, small business and other \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 37,361	$ 37,984
Consumer \| 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	95%	98%
Consumer \| Personal, small business and other \| In offices outside North America \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 8	$ 10
Consumer \| Personal, small business and other \| Canada
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	935	940
Consumer \| Classifiably Managed and Delinquency Managed \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	78,800	80,500
Consumer \| Less than 680
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	35,814	34,306
Consumer \| Less than 680 \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	56	691
One year prior to current fiscal year	823	639
Two years prior to current fiscal year	669	431
Three years prior to current fiscal year	400	321
Four years prior to current fiscal year	353	302
Prior	2,341	2,020
Loans, net of unearned income	4,642	4,404
Consumer \| Less than 680 \| Home equity loans (pre-reset)
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	529	552
Consumer \| Less than 680 \| Home equity loans (post-reset)
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	63	62
Consumer \| Less than 680 \| Home equity term loans
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	0	1
Four years prior to current fiscal year	1	1
Prior	102	103
Loans, net of unearned income	103	106
Consumer \| Less than 680 \| Home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	695	720
Consumer \| Less than 680 \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	29,044	27,901
Consumer \| Less than 680 \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	856	766
Loans, net of unearned income	29,900	28,667
Consumer \| Less than 680 \| Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	11	247
One year prior to current fiscal year	307	96
Two years prior to current fiscal year	94	15
Three years prior to current fiscal year	13	21
Four years prior to current fiscal year	17	10
Prior	135	126
Loans, net of unearned income	577	515
Consumer \| 680 to 760
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	87,626	89,490
Consumer \| 680 to 760 \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	1,112	7,530
One year prior to current fiscal year	6,981	5,933
Two years prior to current fiscal year	5,690	4,621
Three years prior to current fiscal year	4,410	2,505
Four years prior to current fiscal year	2,382	1,072
Prior	7,061	6,551
Loans, net of unearned income	27,636	28,212
Consumer \| 680 to 760 \| Home equity loans (pre-reset)
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	1,407	1,536
Consumer \| 680 to 760 \| Home equity loans (post-reset)
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	70	65
Consumer \| 680 to 760 \| Home equity term loans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One year prior to current fiscal year	0	1
Two years prior to current fiscal year	1	2
Three years prior to current fiscal year	2	2
Four years prior to current fiscal year	1	2
Prior	137	144
Loans, net of unearned income	141	151
Consumer \| 680 to 760 \| Home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	1,618	1,752
Consumer \| 680 to 760 \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	57,031	58,213
Consumer \| 680 to 760 \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	346	354
Loans, net of unearned income	57,377	58,567
Consumer \| 680 to 760 \| Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	51	546
One year prior to current fiscal year	576	170
Two years prior to current fiscal year	147	20
Three years prior to current fiscal year	16	23
Four years prior to current fiscal year	18	10
Prior	187	190
Loans, net of unearned income	995	959
Consumer \| Greater than 760
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	117,736	120,733
Consumer \| Greater than 760 \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	2,258	12,928
One year prior to current fiscal year	13,463	12,672
Two years prior to current fiscal year	12,698	10,936
Three years prior to current fiscal year	10,981	5,445
Four years prior to current fiscal year	5,388	1,899
Prior	14,100	12,649
Loans, net of unearned income	58,888	56,529
Consumer \| Greater than 760 \| Home equity loans (pre-reset)
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	1,739	1,876
Consumer \| Greater than 760 \| Home equity loans (post-reset)
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	41	40
Consumer \| Greater than 760 \| Home equity term loans
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	0
One year prior to current fiscal year	0	1
Two years prior to current fiscal year	1	2
Three years prior to current fiscal year	2	2
Four years prior to current fiscal year	1	1
Prior	107	111
Loans, net of unearned income	111	117
Consumer \| Greater than 760 \| Home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	1,891	2,033
Consumer \| Greater than 760 \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	55,624	60,896
Consumer \| Greater than 760 \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	51	54
Loans, net of unearned income	55,675	60,950
Consumer \| Greater than 760 \| Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	120	800
One year prior to current fiscal year	812	210
Two years prior to current fiscal year	174	30
Three years prior to current fiscal year	24	28
Four years prior to current fiscal year	21	9
Prior	131	144
Loans, net of unearned income	1,282	1,221
Consumer \| Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	31,452	31,478
Consumer \| Classifiably managed \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	17,808	17,762
Consumer \| Classifiably managed \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	0
Consumer \| Classifiably managed \| Residential mortgages \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	0	0
Consumer \| Classifiably managed \| Home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	0
Consumer \| Classifiably managed \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	0
Consumer \| Classifiably managed \| Credit cards \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	0	0
Consumer \| Classifiably managed \| Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	31,452	31,478
Consumer \| Classifiably managed \| Personal, small business and other \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	17,808	17,762
Consumer \| FICO not available
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	12,306	11,522
Consumer \| FICO not available \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	7,624	6,894
Consumer \| FICO not available \| Home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	40	75
Consumer \| FICO not available \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	2,071	1,914
Consumer \| FICO not available \| Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	2,571	2,639
Consumer \| Total loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 284,934	$ 287,529

LOANS - Consumer Loans Gross Cr

LOANS - Consumer Loans Gross Credit Losses (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 1,634	$ 1,240
Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Total	1,595	$ 1,192
Consumer \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0
2022	0
2021	0
2020	1
2019	1
Prior	12
Total	14
Consumer \| Home equity loans (pre-reset)
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
Consumer \| Home equity loans (post-reset)
Financing Receivable, Credit Quality Indicator [Line Items]
Total	0
Consumer \| Home equity term loans
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	1
Consumer \| Home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total	1
Consumer \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans converted to term loans	42
Total	1,366
Consumer \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Total	1,408
Consumer \| Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
2023	38
2022	37
2021	29
2020	13
2019	13
Prior	42
Total	$ 172

LOANS - Loan-to-Value Ratios Co

LOANS - Loan-to-Value Ratios Consumer Loans (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 651,995	$ 657,221
Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	363,696	368,067
Consumer \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	77,307	79,053
Consumer \| Less than or equal to 80% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	90,499	90,741
Consumer \| Greater than 80% but less than or equal to 100% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	11,118	8,385
Consumer \| Greater than 100% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	307	263
Consumer \| LTV not available \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	1,110	1,230
Consumer \| Total \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	103,034	100,619
Consumer \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	98,790	96,039
Consumer \| Residential mortgages \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	98,790	96,039
Consumer \| Residential mortgages \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	26,913	28,114
Consumer \| Residential mortgages \| Less than or equal to 80% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	2,464	15,644
One year prior to current fiscal year	14,533	19,104
Two years prior to current fiscal year	18,590	16,935
Three years prior to current fiscal year	16,678	8,789
Four years prior to current fiscal year	8,532	3,598
Prior	25,655	22,367
Loans, net of unearned income	86,452	86,437
Consumer \| Residential mortgages \| Less than or equal to 80% \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	966	3,106
One year prior to current fiscal year	3,165	4,144
Two years prior to current fiscal year	3,816	3,293
Three years prior to current fiscal year	2,927	3,048
Four years prior to current fiscal year	2,841	2,074
Prior	9,668	9,201
Loans, net of unearned income	$ 23,383	$ 24,866
Loan to value ratio	52%	51%
Consumer \| Residential mortgages \| Greater than 80% but less than or equal to 100% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	$ 985	$ 6,497
One year prior to current fiscal year	7,710	1,227
Two years prior to current fiscal year	1,556	267
Three years prior to current fiscal year	336	140
Four years prior to current fiscal year	220	74
Prior	261	132
Loans, net of unearned income	11,068	8,337
Consumer \| 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	399	975
One year prior to current fiscal year	1,018	964
Two years prior to current fiscal year	966	502
Three years prior to current fiscal year	475	92
Four years prior to current fiscal year	78	48
Prior	68	36
Loans, net of unearned income	3,004	2,617
Consumer \| Residential mortgages \| Greater than 100% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	40
One year prior to current fiscal year	148	33
Two years prior to current fiscal year	33	1
Three years prior to current fiscal year	1	23
Four years prior to current fiscal year	26	9
Prior	24	74
Loans, net of unearned income	232	180
Consumer \| Residential mortgages \| Greater than 100% \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Current fiscal year	0	294
One year prior to current fiscal year	190	273
Two years prior to current fiscal year	197	25
Three years prior to current fiscal year	0	1
Four years prior to current fiscal year	1	0
Prior	8	7
Loans, net of unearned income	396	600
Consumer \| Residential mortgages \| LTV not available \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	1,038	1,085
Consumer \| Residential mortgages \| LTV not available \| In offices outside North America
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	130	31
Consumer \| Home equity loans (pre-reset) \| Less than or equal to 80% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	3,559	3,677
Consumer \| Home equity loans (pre-reset) \| Greater than 80% but less than or equal to 100% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	41	36
Consumer \| Home equity loans (pre-reset) \| Greater than 100% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	61	56
Consumer \| Home equity loans (post-reset) \| Less than or equal to 80% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	488	627
Consumer \| Home equity loans (post-reset) \| Greater than 80% but less than or equal to 100% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	9	12
Consumer \| Home equity loans (post-reset) \| Greater than 100% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	14	27
Consumer \| Home equity loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	4,244	4,580
Consumer \| Home equity loans \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	4,244	4,580
Consumer \| Home equity loans \| Less than or equal to 80% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	4,047	4,304
Consumer \| Home equity loans \| Greater than 80% but less than or equal to 100% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	50	48
Consumer \| Home equity loans \| Greater than 100% \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	75	83
Consumer \| Home equity loans \| LTV not available \| UNITED STATES
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 72	$ 145

LOANS - Consumer Loans and Rati

LOANS - Consumer Loans and Ratios Outside of North America (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 651,995	$ 657,221
Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	363,696	368,067
Consumer \| 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	2,325	2,372
Consumer \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	2,375	2,153
Consumer \| Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	31,452	31,478
Consumer \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	98,790	96,039
Consumer \| Residential mortgages \| Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	0
Consumer \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	145,023	150,098
Consumer \| Credit cards \| Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	0
Consumer \| Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	36,877	36,812
Consumer \| Personal, small business and other \| Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	31,452	31,478
In offices outside North America \| Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 77,307	79,053
NCL ratio	1.09%		0.81%
In offices outside North America \| Consumer \| 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 315	$ 314
Past due ratio	0.53%	0.51%
In offices outside North America \| Consumer \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 285	$ 265
Past due ratio	0.48%	0.43%
In offices outside North America \| Consumer \| Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 17,808	$ 17,762
In offices outside North America \| Consumer \| FICO Score, Delinquency Managed Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	59,499	61,291
In offices outside North America \| Consumer \| Classifiably Managed and Delinquency Managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	78,800	80,500
In offices outside North America \| Consumer \| Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 26,913	28,114
NCL ratio	0.11%		0.09%
In offices outside North America \| Consumer \| Residential mortgages \| 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 62	$ 62
Past due ratio	0.23%	0.22%
In offices outside North America \| Consumer \| Residential mortgages \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 111	$ 106
Past due ratio	0.41%	0.38%
In offices outside North America \| Consumer \| Residential mortgages \| Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 0	$ 0
In offices outside North America \| Consumer \| Residential mortgages \| FICO Score, Delinquency Managed Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	26,913	28,114
In offices outside North America \| Consumer \| Residential mortgages \| Global Wealth Management Business
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	20,300	19,800
In offices outside North America \| Consumer \| Credit cards
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 13,033	12,955
NCL ratio	3.80%		3.23%
In offices outside North America \| Consumer \| Credit cards \| 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 163	$ 147
Past due ratio	1.25%	1.13%
In offices outside North America \| Consumer \| Credit cards \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 166	$ 149
Past due ratio	1.27%	1.15%
In offices outside North America \| Consumer \| Credit cards \| Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 0	$ 0
In offices outside North America \| Consumer \| Credit cards \| FICO Score, Delinquency Managed Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	13,033	12,955
In offices outside North America \| Consumer \| Personal, small business and other
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 37,361	37,984
NCL ratio	0.87%		0.63%
In offices outside North America \| Consumer \| Personal, small business and other \| 30–89 days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 90	$ 105
Past due ratio	0.46%	0.52%
In offices outside North America \| Consumer \| Personal, small business and other \| 90+ days past due
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 8	$ 10
Past due ratio	0.04%	0.05%
In offices outside North America \| Consumer \| Personal, small business and other \| Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	$ 17,808	$ 17,762
In offices outside North America \| Consumer \| Personal, small business and other \| FICO Score, Delinquency Managed Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	19,553	20,222
In offices outside North America \| Consumer \| Personal, small business and other \| Global Wealth Management Business
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	26,300	26,600
In offices outside North America \| Consumer \| Personal, small business and other \| Global Wealth Management Business \| Classifiably managed
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of unearned income	17,800	17,800
In offices outside North America \| Consumer \| 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	$ 26,600

LOANS - Types of Consumer Loan

LOANS - Types of Consumer Loan Modifications and Their Financial Effect (Details) - Consumer $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
In North America offices
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.12%
Total modifications balance	$ 338
In North America offices \| Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	276
In North America offices \| Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	15
In North America offices \| Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	37
In North America offices \| Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	10
In North America offices \| Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
In North America offices \| Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0
In offices outside North America
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.36%
Total modifications balance	$ 279
In offices outside North America \| Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	13
In offices outside North America \| Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	2
In offices outside North America \| Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	17
In offices outside North America \| Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	4
In offices outside North America \| Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	242
In offices outside North America \| Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 1
Residential mortgages \| In North America offices
Financing Receivable, Impaired [Line Items]
Trial modifications, period	3 months
Trial modifications, amount	$ 25
Loans that had gone through bankruptcy	$ 1
Modifications as % of loans	0.05%
Total modifications balance	$ 52
Weighted average interest rate reduction %	2%
Weighted average term extension	183 months
Weighted average delay in payments	6 months
Residential mortgages \| In North America offices \| Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0
Residential mortgages \| In North America offices \| Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	15
Residential mortgages \| In North America offices \| Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	34
Residential mortgages \| In North America offices \| Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	3
Residential mortgages \| In North America offices \| Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	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
Residential mortgages \| In offices outside North America
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.97%
Total modifications balance	$ 260
Weighted average interest rate reduction %	0%
Weighted average term extension	1 month
Weighted average delay in payments	1 month
Payment deferral period	4 months
Residential mortgages \| In offices outside North America \| Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0
Residential mortgages \| In offices outside North America \| Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
Residential mortgages \| In offices outside North America \| Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	17
Residential mortgages \| In offices outside North America \| Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
Residential mortgages \| In offices outside North America \| Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	242
Residential mortgages \| In offices outside North America \| Combination: interest rate reduction, term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 1
Home equity loans \| In North America offices
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.19%
Total modifications balance	$ 8
Weighted average interest rate reduction %	3%
Weighted average term extension	120 months
Weighted average delay in payments	5 months
Home equity loans \| In North America offices \| Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0
Home equity loans \| In North America offices \| Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
Home equity loans \| In North America offices \| Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	3
Home equity loans \| In North America offices \| Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	5
Home equity loans \| In North America offices \| Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	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
Credit cards
Financing Receivable, Impaired [Line Items]
Loans forgiven	$ 9
Credit cards \| In North America offices
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.19%
Total modifications balance	$ 276
Weighted average interest rate reduction %	22%
Credit cards \| In North America offices \| Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 276
Credit cards \| In North America offices \| Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
Credit cards \| In North America offices \| Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
Credit cards \| In North America offices \| Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
Credit cards \| In North America offices \| Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	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
Credit cards \| In offices outside North America
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.09%
Total modifications balance	$ 12
Weighted average interest rate reduction %	18%
Credit cards \| In offices outside North America \| Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 12
Credit cards \| In offices outside North America \| Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
Credit cards \| In offices outside North America \| Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
Credit cards \| In offices outside North America \| Combination: interest rate reduction and term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
Credit cards \| In offices outside North America \| Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	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
Personal, small business and other
Financing Receivable, Impaired [Line Items]
Loans forgiven	$ 1
Personal, small business and other \| In North America offices
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.01%
Total modifications balance	$ 2
Weighted average interest rate reduction %	7%
Weighted average term extension	16 months
Personal, small business and other \| In North America offices \| Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 0
Personal, small business and other \| In North America offices \| Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	0
Personal, small business and other \| In North America offices \| Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	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	2
Personal, small business and other \| In North America offices \| Combination: term extension and payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	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
Personal, small business and other \| In offices outside North America
Financing Receivable, Impaired [Line Items]
Modifications as % of loans	0.02%
Total modifications balance	$ 7
Weighted average interest rate reduction %	6%
Weighted average term extension	20 months
Weighted average delay in payments	6 months
Personal, small business and other \| In offices outside North America \| Interest rate reduction
Financing Receivable, Impaired [Line Items]
Total modifications balance	$ 1
Personal, small business and other \| In offices outside North America \| Term extension
Financing Receivable, Impaired [Line Items]
Total modifications balance	2
Personal, small business and other \| In offices outside North America \| Payment delay
Financing Receivable, Impaired [Line Items]
Total modifications balance	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	4
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
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

LOANS - Consumer Loans Troubled

LOANS - Consumer Loans Troubled Debt Restructurings (Details) - Consumer $ in Millions	3 Months Ended
	Mar. 31, 2022 USD ($) loan
In North America offices
Financing Receivable, Modified [Line Items]
Number of loans modified \| loan	41,336
Post-modification recorded investment	$ 264
In North America offices \| Residential mortgages
Financing Receivable, Modified [Line Items]
Number of loans modified \| loan	346
Post-modification recorded investment	$ 81
Average interest rate reduction	0%
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 1
In North America offices \| Residential mortgages \| New OCC guidance
Financing Receivable, Modified [Line Items]
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 1
In North America offices \| Home equity loans
Financing Receivable, Modified [Line Items]
Number of loans modified \| loan	104
Post-modification recorded investment	$ 9
Average interest rate reduction	0%
In North America offices \| Credit cards
Financing Receivable, Modified [Line Items]
Number of loans modified \| loan	40,740
Post-modification recorded investment	$ 173
Average interest rate reduction	17%
In North America offices \| Personal, small business and other
Financing Receivable, Modified [Line Items]
Number of loans modified \| loan	146
Post-modification recorded investment	$ 1
Average interest rate reduction	5%
In offices outside North America
Financing Receivable, Modified [Line Items]
Number of loans modified \| loan	5,855
Post-modification recorded investment	$ 37
In offices outside North America \| Residential mortgages
Financing Receivable, Modified [Line Items]
Number of loans modified \| loan	183
Post-modification recorded investment	$ 6
Average interest rate reduction	0%
In offices outside North America \| Credit cards
Financing Receivable, Modified [Line Items]
Number of loans modified \| loan	5,000
Post-modification recorded investment	$ 22
Average interest rate reduction	19%
In offices outside North America \| Personal, small business and other
Financing Receivable, Modified [Line Items]
Number of loans modified \| loan	672
Post-modification recorded investment	$ 9
Average interest rate reduction	8%
Deferred principal \| In North America offices
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	$ 0
Deferred principal \| In North America offices \| Residential mortgages
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Deferred principal \| In North America offices \| Home equity loans
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Deferred principal \| In North America offices \| Credit cards
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Deferred principal \| In North America offices \| Personal, small business and other
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Deferred principal \| In offices outside North America
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Deferred principal \| In offices outside North America \| Residential mortgages
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Deferred principal \| In offices outside North America \| Credit cards
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Deferred principal \| In offices outside North America \| Personal, small business and other
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Contingent principal forgiveness \| In North America offices
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Contingent principal forgiveness \| In North America offices \| Residential mortgages
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Contingent principal forgiveness \| In North America offices \| Home equity loans
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Contingent principal forgiveness \| In North America offices \| Credit cards
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Contingent principal forgiveness \| In North America offices \| Personal, small business and other
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Contingent principal forgiveness \| In offices outside North America
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Contingent principal forgiveness \| In offices outside North America \| Residential mortgages
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Contingent principal forgiveness \| In offices outside North America \| Credit cards
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Contingent principal forgiveness \| In offices outside North America \| Personal, small business and other
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Principal forgiveness \| In North America offices
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Principal forgiveness \| In North America offices \| Residential mortgages
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Principal forgiveness \| In North America offices \| Home equity loans
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Principal forgiveness \| In North America offices \| Credit cards
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Principal forgiveness \| In North America offices \| Personal, small business and other
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Principal forgiveness \| In offices outside North America
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	1
Principal forgiveness \| In offices outside North America \| Residential mortgages
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	0
Principal forgiveness \| In offices outside North America \| Credit cards
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	1
Principal forgiveness \| In offices outside North America \| Personal, small business and other
Financing Receivable, Modified [Line Items]
Post-modification recorded investment	$ 0

LOANS - Performance of Modifi_2

LOANS - Performance of Modified Consumer Loans (Details) - Consumer $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
In North America offices
Financing Receivable, Modified [Line Items]
Total modified loans balance	$ 339
Gross credit losses	13
In North America offices \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	155
In North America offices \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	100
In North America offices \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	84
In offices outside North America
Financing Receivable, Modified [Line Items]
Total modified loans balance	278
Gross credit losses	1
In offices outside North America \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	277
In offices outside North America \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	1
In offices outside North America \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Residential mortgages \| In North America offices
Financing Receivable, Modified [Line Items]
Total modified loans balance	52
Gross credit losses	0
Residential mortgages \| In North America offices \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	18
Residential mortgages \| In North America offices \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	18
Residential mortgages \| In North America offices \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	16
Residential mortgages \| In offices outside North America
Financing Receivable, Modified [Line Items]
Total modified loans balance	260
Gross credit losses	1
Residential mortgages \| In offices outside North America \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	259
Residential mortgages \| In offices outside North America \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	1
Residential mortgages \| In offices outside North America \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Home equity loans \| In North America offices
Financing Receivable, Modified [Line Items]
Total modified loans balance	9
Gross credit losses	0
Home equity loans \| In North America offices \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	6
Home equity loans \| In North America offices \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	1
Home equity loans \| In North America offices \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	2
Credit cards \| In North America offices
Financing Receivable, Modified [Line Items]
Total modified loans balance	276
Gross credit losses	13
Credit cards \| In North America offices \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	129
Credit cards \| In North America offices \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	81
Credit cards \| In North America offices \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	66
Credit cards \| In offices outside North America
Financing Receivable, Modified [Line Items]
Total modified loans balance	12
Gross credit losses	0
Credit cards \| In offices outside North America \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	12
Credit cards \| In offices outside North America \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Credit cards \| In offices outside North America \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Personal, small business and other \| In North America offices
Financing Receivable, Modified [Line Items]
Total modified loans balance	2
Gross credit losses	0
Personal, small business and other \| In North America offices \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	2
Personal, small business and other \| In North America offices \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Personal, small business and other \| In North America offices \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Personal, small business and other \| In offices outside North America
Financing Receivable, Modified [Line Items]
Total modified loans balance	6
Gross credit losses	0
Personal, small business and other \| In offices outside North America \| Current
Financing Receivable, Modified [Line Items]
Total modified loans balance	6
Personal, small business and other \| In offices outside North America \| 30–89 days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	0
Personal, small business and other \| In offices outside North America \| 90+ days past due
Financing Receivable, Modified [Line Items]
Total modified loans balance	$ 0

LOANS - Defaults of Modified _2

LOANS - Defaults of Modified Consumer Loans (Details) - Consumer - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
In North America offices
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	$ 12	$ 61
In North America offices \| Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	12
In North America offices \| Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
In North America offices \| Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
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
In North America offices \| Combination: Term extension and payment delay(5)
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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
In offices outside North America
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	2	9
In offices outside North America \| Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
In offices outside North America \| Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
In offices outside North America \| Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1
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
In offices outside North America \| Combination: Term extension and payment delay(5)
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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	1
Residential mortgages \| In North America offices
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	4
Residential mortgages \| In North America offices \| Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
Residential mortgages \| In North America offices \| Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
Residential mortgages \| In North America offices \| Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
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	0
Residential mortgages \| In North America offices \| Combination: Term extension and payment delay(5)
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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
Residential mortgages \| In offices outside North America
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	2	4
Residential mortgages \| In offices outside North America \| Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
Residential mortgages \| In offices outside North America \| Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
Residential mortgages \| In offices outside North America \| Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	1
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
Residential mortgages \| In offices outside North America \| Combination: Term extension and payment delay(5)
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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	1
Home equity loans \| In North America offices
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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
Home equity loans \| In North America offices \| Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
Home equity loans \| In North America offices \| Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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
Home equity loans \| In North America offices \| Combination: Term extension and payment delay(5)
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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
Credit cards \| In North America offices
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	12	57
Credit cards \| In North America offices \| Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	12
Credit cards \| In North America offices \| Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
Credit cards \| In North America offices \| Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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
Credit cards \| In North America offices \| Combination: Term extension and payment delay(5)
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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
Credit cards \| In offices outside North America
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	4
Credit cards \| In offices outside North America \| Interest rate reduction
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
Credit cards \| In offices outside North America \| Term extension
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0
Credit cards \| In offices outside North America \| Payment delay
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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
Credit cards \| In offices outside North America \| Combination: Term extension and payment delay(5)
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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
Personal, small business and other \| In North America offices
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	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
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
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
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	0
Personal, small business and other \| In North America offices \| Combination: Term extension and payment delay(5)
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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
Personal, small business and other \| In offices outside North America
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	0	$ 1
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
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
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
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	0
Personal, small business and other \| In offices outside North America \| Combination: Term extension and payment delay(5)
Financing Receivable, Modified [Line Items]
Total loans defaulted within one year of modification	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

LOANS - Schedule of Purchased C

LOANS - Schedule of Purchased Credit Deteriorated Assets (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Credit cards
Financing Receivable, Purchased with Credit Deterioration, Amount at Purchase Price [Abstract]
Purchase price	$ 0	$ 0	$ 0
Allowance for credit losses at acquisition date	0	0	0
Discount or premium attributable to non-credit factors	0	0	0
Par value (amortized cost basis)	0	0	0
Mortgages
Financing Receivable, Purchased with Credit Deterioration, Amount at Purchase Price [Abstract]
Purchase price	6	9	4
Allowance for credit losses at acquisition date	0	0	0
Discount or premium attributable to non-credit factors	0	0	0
Par value (amortized cost basis)	6	9	4
Installment and other
Financing Receivable, Purchased with Credit Deterioration, Amount at Purchase Price [Abstract]
Purchase price	0	0	0
Allowance for credit losses at acquisition date	0	0	0
Discount or premium attributable to non-credit factors	0	0	0
Par value (amortized cost basis)	$ 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
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	$ 16,974	$ 16,455
Gross credit losses on loans	(1,634)	(1,240)
Gross recoveries on loans	332	368
Net credit losses on loans (NCLs)	(1,302)	(872)
Net reserve builds (releases) for loans	397	(781)
Net specific reserve builds (releases) for loans	38	169
Total provision for credit losses on loans (PCLL)	1,737	260
Other, net (see table below)	112	(450)
ACLL at end of period	17,169	15,393
Allowance for credit losses on unfunded commitments
Allowance for credit losses on unfunded commitments (ACLUC) at beginning of period	2,151	1,871
Provision (release) for credit losses on unfunded lending commitments	(194)	474
Other, net	2	(2)
ACLUC at end of period	1,959	2,343
Total allowance for credit losses on loans, leases and unfunded lending commitments	19,128	17,736	$ 19,125
Sales or transfers of various consumer loan portfolios to HFS
Reclasses of consumer ACLL to HFS	0	(350)
FX translation and other	112	(100)
Other, net	112	(450)
Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	(352)	0
Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	$ 16,622	$ 16,455

ALLOWANCE FOR CREDIT LOSSES -_2

ALLOWANCE FOR CREDIT LOSSES - Allowance for Credit Losses Roll Forward by Segment (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	$ 16,974	$ 16,455
Charge-offs	(1,634)	(1,240)
Recoveries	332	368
Replenishment of NCLs	1,302	872
Net reserve builds (releases)	397	(781)
Net specific reserve builds (releases)	38	169
Other	112	(450)
ACLL at end of period	17,169	15,393
ACLL
Collectively evaluated	16,802		$ 16,053
Individually evaluated	368		919
Total ACLL	17,169	15,393	16,974
Loans, net of unearned income
Collectively evaluated	645,496		647,704
Individually evaluated	1,252		4,043
Loans held at fair value	5,134		5,360
Loans, net of unearned income	651,995		657,221
Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	(352)	0
ACLL
Total ACLL			(352)
Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	16,622	16,455
ACLL
Total ACLL			16,622
Purchased credit deteriorated
ACLL
Purchased credit deteriorated	(1)		2
Loans, net of unearned income
Purchased credit deteriorated	113		114
Corporate
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	2,855	2,415
Charge-offs	(39)	(48)
Recoveries	17	17
Replenishment of NCLs	22	31
Net reserve builds (releases)	(90)	376
Net specific reserve builds (releases)	5	225
Other	10	9
ACLL at end of period	2,780	3,025
ACLL
Collectively evaluated	2,451		2,532
Individually evaluated	329		323
Total ACLL	2,780	3,025	2,855
Loans, net of unearned income
Collectively evaluated	282,190		282,909
Individually evaluated	1,213		1,122
Loans held at fair value	4,896		5,123
Loans, net of unearned income	288,299		289,154
Corporate \| Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	0	0
ACLL
Total ACLL			0
Corporate \| Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	2,855	2,415
ACLL
Total ACLL			2,855
Corporate \| Purchased credit deteriorated
ACLL
Purchased credit deteriorated	0		0
Loans, net of unearned income
Purchased credit deteriorated	0		0
Consumer
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	14,119	14,040
Charge-offs	(1,595)	(1,192)
Recoveries	315	351
Replenishment of NCLs	1,280	841
Net reserve builds (releases)	487	(1,157)
Net specific reserve builds (releases)	33	(56)
Other	102	(459)
ACLL at end of period	14,389	12,368
ACLL
Collectively evaluated	14,351		13,521
Individually evaluated	39		596
Total ACLL	14,389	12,368	14,119
Loans, net of unearned income
Collectively evaluated	363,306		364,795
Individually evaluated	39		2,921
Loans held at fair value	238		237
Loans, net of unearned income	363,696		368,067
Consumer \| Cumulative Effect, Period of Adoption, Adjustment
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	(352)	0
ACLL
Total ACLL			(352)
Consumer \| Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for credit losses
Allowance for credit losses on loans (ACLL) at beginning of period	13,767	$ 14,040
ACLL
Total ACLL			13,767
Consumer \| Purchased credit deteriorated
ACLL
Purchased credit deteriorated	(1)		2
Loans, net of unearned income
Purchased credit deteriorated	$ 113		$ 114

ALLOWANCE FOR CREDIT LOSSES - N

ALLOWANCE FOR CREDIT LOSSES - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Allowance for loan losses disclosures
Allowance for credit losses on loans, leases and unfunded lending commitments	$ 19,128	$ 19,125	$ 17,736
Allowance for credit losses	17,169	16,974	15,393	$ 16,455
Allowance for credit losses on unfunded commitments (ACLUC)	1,959	2,151	2,343	1,871
Cumulative Effect, Period of Adoption, Adjustment
Allowance for loan losses disclosures
Allowance for credit losses		(352)		0
Consumer
Allowance for loan losses disclosures
Allowance for credit losses	14,389	14,119	12,368	14,040
Consumer \| Cumulative Effect, Period of Adoption, Adjustment
Allowance for loan losses disclosures
Allowance for credit losses		(352)		0
Corporate
Allowance for loan losses disclosures
Allowance for credit losses	$ 2,780	2,855	$ 3,025	2,415
Corporate \| Cumulative Effect, Period of Adoption, Adjustment
Allowance for loan losses disclosures
Allowance for credit losses		$ 0		$ 0

ALLOWANCE FOR CREDIT LOSSES - S

ALLOWANCE FOR CREDIT LOSSES - Schedule of Allowance for Credit Losses for HTM Debt Securities (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Debt Securities, Held-to-Maturity, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses on HTM debt securities at beginning of quarter	$ 120	$ 87
Gross credit losses	0	0
Gross recoveries	0	0
Net credit losses (NCLs)	0	0
Net reserve builds (releases)	(17)	(2)
Net specific reserve builds (releases)	0
Total provision for credit losses on HTM debt securities	(17)	(2)
Other, net	1	0
Allowance for credit losses on HTM debt securities at end of quarter	104	85
Mortgage-backed securities
Debt Securities, Held-to-Maturity, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses on HTM debt securities at beginning of quarter	1	6
Gross credit losses	0	0
Gross recoveries	0	0
Net credit losses (NCLs)	0	0
Net reserve builds (releases)	2	(2)
Net specific reserve builds (releases)	0
Total provision for credit losses on HTM debt securities	2	(2)
Other, net	(1)	0
Allowance for credit losses on HTM debt securities at end of quarter	2	4
State and municipal
Debt Securities, Held-to-Maturity, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses on HTM debt securities at beginning of quarter	113	75
Gross credit losses	0	0
Gross recoveries	0	0
Net credit losses (NCLs)	0	0
Net reserve builds (releases)	(15)	4
Net specific reserve builds (releases)	0	0
Total provision for credit losses on HTM debt securities	(15)	4
Other, net	0	0
Allowance for credit losses on HTM debt securities at end of quarter	98	79
Foreign government
Debt Securities, Held-to-Maturity, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses on HTM debt securities at beginning of quarter	3	4
Gross credit losses	0	0
Gross recoveries	0	0
Net credit losses (NCLs)	0	0
Net reserve builds (releases)	0	(2)
Net specific reserve builds (releases)	0	0
Total provision for credit losses on HTM debt securities	0	(2)
Other, net	0	0
Allowance for credit losses on HTM debt securities at end of quarter	3	2
Asset-backed
Debt Securities, Held-to-Maturity, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses on HTM debt securities at beginning of quarter	3	2
Gross credit losses	0	0
Gross recoveries	0	0
Net credit losses (NCLs)	0	0
Net reserve builds (releases)	(4)	(2)
Net specific reserve builds (releases)	0	0
Total provision for credit losses on HTM debt securities	(4)	(2)
Other, net	2	0
Allowance for credit losses on HTM debt securities at end of quarter	$ 1	$ 0

ALLOWANCE FOR CREDIT LOSSES -_3

ALLOWANCE FOR CREDIT LOSSES - Schedule of Allowance for Credit Losses for Other Assets (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Financing Receivable, Other Assets, Allowance For Credit Loss [Roll Forward]
Allowance for credit losses on other assets at beginning of quarter	$ 123	$ 53
Gross credit losses	(11)	(7)
Gross recoveries	0	0
Net credit losses (NCLs)	(11)	(7)
Net reserve builds (releases)	414	(11)
Total provision for credit losses	425	(4)
Other, net	(9)	1
Allowance for credit losses on other assets at end of quarter	528	43
Deposits with banks
Financing Receivable, Other Assets, Allowance For Credit Loss [Roll Forward]
Allowance for credit losses on other assets at beginning of quarter	51	21
Gross credit losses	0	0
Gross recoveries	0	0
Net credit losses (NCLs)	0	0
Net reserve builds (releases)	85	(6)
Total provision for credit losses	85	(6)
Other, net	(1)	0
Allowance for credit losses on other assets at end of quarter	135	15
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	36	6
Gross credit losses	0	0
Gross recoveries	0	0
Net credit losses (NCLs)	0	0
Net reserve builds (releases)	(3)	(2)
Total provision for credit losses	(3)	(2)
Other, net	(3)	0
Allowance for credit losses on other assets at end of quarter	30	4
Brokerage receivables
Financing Receivable, Other Assets, Allowance For Credit Loss [Roll Forward]
Allowance for credit losses on other assets at beginning of quarter	0	0
Gross credit losses	0	0
Gross recoveries	0	0
Net credit losses (NCLs)	0	0
Net reserve builds (releases)	0	0
Total provision for credit losses	0	0
Other, net	0	0
Allowance for credit losses on other assets at end of quarter	0	0
All other assets
Financing Receivable, Other Assets, Allowance For Credit Loss [Roll Forward]
Allowance for credit losses on other assets at beginning of quarter	36	26
Gross credit losses	(11)	(7)
Gross recoveries	0	0
Net credit losses (NCLs)	(11)	(7)
Net reserve builds (releases)	332	(3)
Total provision for credit losses	343	4
Other, net	(5)	1
Allowance for credit losses on other assets at end of quarter	$ 363	$ 24

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Changes in Goodwill (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
Goodwill
Balance of goodwill at beginning of period	$ 19,691
Foreign currency translation	191
Balance of goodwill at end of period	19,882
Institutional Clients Group
Goodwill
Balance of goodwill at beginning of period	8,986
Foreign currency translation	42
Balance of goodwill at end of period	9,028
Personal Banking and Wealth Management
Goodwill
Balance of goodwill at beginning of period	9,741
Foreign currency translation	69
Balance of goodwill at end of period	9,810
Legacy Franchises
Goodwill
Balance of goodwill at beginning of period	964
Foreign currency translation	80
Balance of goodwill at end of period	$ 1,044

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Components of Intangible Assets (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	$ 10,113	$ 10,041
Accumulated amortization of Intangible assets (excluding MSRs)	6,139	6,278
Net carrying amount of Intangible assets (excluding MSRs)	3,974	3,763
Gross carrying amount, Mortgage servicing rights (MSRs)	658	665
Mortgage servicing rights (MSRs)	658	665
Gross carrying amount of Intangible assets	10,771	10,706
Accumulated amortization of Intangible assets	6,139	6,278
Total intangible assets	4,632	4,428
Indefinite-lived intangible assets
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	207	192
Net carrying amount of Intangible assets (excluding MSRs)	207	192
Purchased credit card relationships
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	5,302	5,513
Accumulated amortization of Intangible assets (excluding MSRs)	4,253	4,426
Net carrying amount of Intangible assets (excluding MSRs)	1,049	1,087
Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	4,193	3,903
Accumulated amortization of Intangible assets (excluding MSRs)	1,565	1,518
Net carrying amount of Intangible assets (excluding MSRs)	2,628	2,385
Other customer relationships
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	376	373
Accumulated amortization of Intangible assets (excluding MSRs)	287	283
Net carrying amount of Intangible assets (excluding MSRs)	89	90
Present value of future profits
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	35	32
Accumulated amortization of Intangible assets (excluding MSRs)	34	31
Net carrying amount of Intangible assets (excluding MSRs)	1	1
Other
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	0	28
Accumulated amortization of Intangible assets (excluding MSRs)	0	20
Net carrying amount of Intangible assets (excluding MSRs)	$ 0	$ 8

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Changes in Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Finite and Indefinite-lived Intangible Assets
Beginning balance	$ 3,763
Acquisitions/renewals/ divestitures	295
Amortization	(99)
Impairments	0
FX translation and other	15
Ending balance	3,974
Mortgage servicing rights (MSRs)	658	$ 665
Total intangible assets	4,632	$ 4,428
Indefinite-lived intangible assets
Finite and Indefinite-lived Intangible Assets
Beginning balance	192
Acquisitions/renewals/ divestitures	0
Amortization	0
Impairments	0
FX translation and other	15
Ending balance	207
Purchased credit card relationships
Finite and Indefinite-lived Intangible Assets
Beginning balance	1,087
Acquisitions/renewals/ divestitures	0
Amortization	(38)
Impairments	0
FX translation and other	0
Ending balance	1,049
Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Beginning balance	2,385
Acquisitions/renewals/ divestitures	290
Amortization	(47)
Impairments	0
FX translation and other	0
Ending balance	2,628
Other customer relationships
Finite and Indefinite-lived Intangible Assets
Beginning balance	90
Acquisitions/renewals/ divestitures	5
Amortization	(6)
Impairments	0
FX translation and other	0
Ending balance	89
Present value of future profits
Finite and Indefinite-lived Intangible Assets
Beginning balance	1
Acquisitions/renewals/ divestitures	0
Amortization	0
Impairments	0
FX translation and other	0
Ending balance	1
Other
Finite and Indefinite-lived Intangible Assets
Beginning balance	8
Acquisitions/renewals/ divestitures	0
Amortization	(8)
Impairments	0
FX translation and other	0
Ending balance	$ 0

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Deposit Liability [Line Items]
Non-interest-bearing deposits in U.S. offices	$ 123,969	$ 122,655
Interest-bearing deposits in U.S. offices (including $972 and $903 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	587,477	607,470
Non-interest-bearing deposits in offices outside the U.S.	90,404	95,182
Interest-bearing deposits in offices outside the U.S. (including $1,971 and $972 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	528,609	540,647
Total deposits	1,330,459	1,365,954
Fair value
Deposit Liability [Line Items]
Interest-bearing deposits in U.S. offices (including $972 and $903 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	972	903
Interest-bearing deposits in offices outside the U.S. (including $1,971 and $972 as of March 31, 2023 and December 31, 2022, respectively, at fair value)	1,971	972
Total deposits	$ 1,327,600	$ 1,345,400

DEBT - Short-Term Borrowings (D

DEBT - Short-Term Borrowings (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Short-term Debt [Line Items]
Commercial paper	$ 21,627	$ 25,530
Other borrowings	18,560	21,566
Total short-term borrowings	40,187	47,096
Collateralized short-term advances from Federal Home Loan Bank	6,800	12,000
Bank
Short-term Debt [Line Items]
Commercial paper	11,036	11,185
Broker-dealer and other
Short-term Debt [Line Items]
Commercial paper	$ 10,591	$ 14,345

DEBT - Long-Term Debt (Details)

DEBT - Long-Term Debt (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument
Long-term debt, at fair value	$ 279,684	$ 271,606
Trust preferred securities	1,600
Citigroup Inc.
Debt Instrument
Long-term debt, at fair value	166,826	166,257
Bank
Debt Instrument
Long-term debt, at fair value	19,930	21,113
Bank \| Senior notes
Debt Instrument
Collateralized long-term advances from Federal Home Loan Bank	7,300	7,300
Broker-dealer and other
Debt Instrument
Long-term debt, at fair value	$ 92,928	$ 84,236

DEBT - Trust Preferred Securiti

DEBT - Trust Preferred Securities (Details) $ in Millions	Mar. 31, 2023 USD ($) shares
Trust Preferred Securities
Liquidation value	$ 2,440
Junior subordinated debentures owned by the Trust, 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
Junior subordinated debentures owned by the Trust, amount	$ 200
Citigroup Capital XIII
Trust Preferred Securities
Securities issued (in shares) \| shares	89,840,000
Liquidation value	$ 2,246
Common shares issued to parent (in shares) \| shares	1,000
Junior subordinated debentures owned by the Trust, amount	$ 2,246
Citigroup Capital XIII \| LIBOR
Trust Preferred Securities
Basis spread on variable rate	0.0637

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
		Mar. 31, 2023	Mar. 31, 2022
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		$ 201,838
Balance, end of period		209,019	$ 198,353
Liability for future policyholder benefits		525
Net unrealized gains (losses) on debt securities
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(5,998)	(614)
Other comprehensive income before reclassifications		855	(4,283)
Increase (decrease) due to amounts reclassified from AOCI		(19)	6
Total other comprehensive income		836	(4,277)
Balance, end of period		(5,162)	(4,891)
Net unrealized gains (losses) on debt securities \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		0
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		842	(1,187)
Other comprehensive income before reclassifications		(327)	793
Increase (decrease) due to amounts reclassified from AOCI		2	0
Total other comprehensive income		(325)	793
Balance, end of period		517	(394)
Debt valuation adjustment (DVA) \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		0
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		(2,522)	101
Other comprehensive income before reclassifications		6	(1,324)
Increase (decrease) due to amounts reclassified from AOCI		355	(217)
Total other comprehensive income		361	(1,541)
Balance, end of period		(2,161)	(1,440)
Cash flow hedges \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		0
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		(5,755)	(5,852)
Other comprehensive income before reclassifications		(132)	292
Increase (decrease) due to amounts reclassified from AOCI		28	(121)
Total other comprehensive income		(104)	171
Balance, end of period		(5,859)	(5,681)
Benefit plans \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		0
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		(33,637)	(31,166)
Other comprehensive income before reclassifications		841	(14)
Increase (decrease) due to amounts reclassified from AOCI		0	0
Total other comprehensive income		841	(14)
Balance, end of period		(32,796)	(31,180)
CTA, net of hedges \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		0
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		8	(47)
Other comprehensive income before reclassifications		(16)	46
Increase (decrease) due to amounts reclassified from AOCI		(4)	2
Total other comprehensive income		(20)	48
Balance, end of period		(12)	1
Excluded component of fair value hedges \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		0
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		0	0
Other comprehensive income before reclassifications		5	0
Increase (decrease) due to amounts reclassified from AOCI		0	0
Total other comprehensive income		5	0
Balance, end of period		32	0
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
Accumulated other comprehensive income (loss)
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(47,062)	(38,765)
Other comprehensive income before reclassifications		1,232	(4,490)
Increase (decrease) due to amounts reclassified from AOCI		362	(330)
Total other comprehensive income		1,594	(4,820)
Balance, end of period		(45,441)	(43,585)
Accumulated other comprehensive income (loss) \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss)
Balance, beginning of period	[1]	27	0
Accumulated other comprehensive income (loss) \| Cumulative Effect, Period of Adoption, Adjusted Balance
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		$ (47,035)	$ (38,765)

[1]See Note 1 for additional details.

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
		Mar. 31, 2023	Mar. 31, 2022
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		$ 201,838
Balance, end of period		209,019	$ 198,353
Change in net unrealized gains (losses) on debt securities
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		1,113	(5,624)
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(277)	1,347
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(5,998)	(614)
Total other comprehensive income		836	(4,277)
Balance, end of period		(5,162)	(4,891)
Change in net unrealized gains (losses) on debt securities \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		0
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		(433)	1,050
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		108	(257)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		842	(1,187)
Total other comprehensive income		(325)	793
Balance, end of period		517	(394)
Debt valuation adjustment (DVA) \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		0
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
Hedges
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		8	(47)
Total other comprehensive income		(20)	48
Balance, end of period		(12)	1
Hedges \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		0
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		(156)	177
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		52	(6)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(5,755)	(5,852)
Total other comprehensive income		(104)	171
Balance, end of period		(5,859)	(5,681)
Benefit plans \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		0
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
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		788	(69)
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		53	55
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(33,637)	(31,166)
Total other comprehensive income		841	(14)
Balance, end of period		(32,796)	(31,180)
Foreign currency translation adjustment \| Cumulative Effect, Period of Adoption, Adjustment
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		0
Foreign currency translation adjustment \| 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		6
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(1)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		0	0
Total other comprehensive income		5	0
Balance, end of period		32	0
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
Citigroup's accumulated other comprehensive income (loss)
Change in accumulated other comprehensive income (loss), pretax
Balance, beginning of period, pretax		(55,253)	(45,383)
Other comprehensive income (loss), pretax		1,771	(6,424)
Balance, end of period, pretax		(53,443)	(51,807)
Change in accumulated other comprehensive income (loss), tax effect
Balance, beginning of period, tax effect		8,191	6,618
Other comprehensive income (loss), tax effect		(177)	1,604
Balance, end of period, tax effect		8,002	8,222
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(47,062)	(38,765)
Total other comprehensive income		1,594	(4,820)
Balance, end of period		(45,441)	(43,585)
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	0
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		(47,035)	(38,765)
Cash flow hedges \| Hedges
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		479	(2,022)
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(118)	481
Change in accumulated other comprehensive income (loss), after-tax
Total other comprehensive income		361	(1,541)
Fair value hedges \| Hedges
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		(26)	64
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		6	(16)
Change in accumulated other comprehensive income (loss), after-tax
Total other comprehensive income		$ (20)	48
Fair value hedges \| Long-duration insurance contracts
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax			0
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect			$ 0

[1]See Note 1 for additional details.

CHANGES IN ACCUMULATED OTHER _5

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) - Reclassification out of AOCI (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses	$ (72)	$ (80)
Gross impairment losses	86	90
Tax effect	1,531	941
Income (loss) from continuing operations	(4,652)	(4,325)
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	(19)	6
Realized gains (losses) on investment securities \| (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses	(72)	(80)
Gross impairment losses	51	90
Income from continuing operations before income taxes	(21)	10
Tax effect	2	(4)
Income (loss) from continuing operations	(19)	6
Debt valuation adjustment (DVA)
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	2	0
Debt valuation adjustment (DVA) \| (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses	3	0
Tax effect	(1)	0
Income (loss) from continuing operations	2	0
Cash flow hedges
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	355	(217)
Cash flow hedges \| (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes	470	(285)
Tax effect	(115)	68
Cash flow hedges \| (Gain) loss reclassified from AOCI \| Interest rate contracts
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes	469	(286)
Cash flow hedges \| (Gain) loss reclassified from AOCI \| Foreign exchange contracts
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes	1	1
Benefit plan adjustments
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	38	(152)
Total tax effect	(10)	31
Total amounts reclassified out of AOCI, after-tax	28	(121)
Prior service cost (benefit)
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	(6)	(6)
Net actuarial loss
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	49	70
Curtailment/settlement impact
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	(5)	(216)
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	(4)	2
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	(6)	3
Tax effect	2	(1)
Total amounts reclassified out of AOCI, after-tax	(4)	2
Foreign currency translation adjustment
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	0	0
Foreign currency translation adjustment \| (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes	0	0
Tax effect	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	0
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
Tax effect	0	0
Total amounts reclassified out of AOCI, after-tax	0	0
Citigroup's accumulated other comprehensive income (loss)
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	484	(424)
Total tax effect	(122)	94
Total amounts reclassified out of AOCI, after-tax	$ 362	$ (330)

SECURITIZATIONS AND VARIABLE _3

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Schedule of Variable Interest Entities (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Variable Interest Entity
Total involvement with SPE assets	$ 448,026	$ 511,990
Consolidated VIE/SPE assets	60,897	62,201
Significant unconsolidated VIE assets	387,129	449,789
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	51,396	50,861
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	4,021	4,170
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	14,397	15,322
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	120	61
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	69,934	70,414
Private equity
Variable Interest Entity
Significant unconsolidated VIE assets	10,000	69,000
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	252	498
Venture capital investments
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	25,200	33,600
Credit card securitizations
Variable Interest Entity
Total involvement with SPE assets	30,241	32,021
Consolidated VIE/SPE assets	30,241	32,021
Significant unconsolidated VIE assets	0	0
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	0	0
Mortgage securitizations - U.S. agency-sponsored
Variable Interest Entity
Total involvement with SPE assets	124,641	117,358
Consolidated VIE/SPE assets	0	0
Significant unconsolidated VIE assets	124,641	117,358
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	2,059	2,052
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	107	48
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	2,166	2,100
Mortgage securitizations - Non-agency-sponsored
Variable Interest Entity
Total involvement with SPE assets	63,156	67,704
Consolidated VIE/SPE assets	0	0
Significant unconsolidated VIE assets	63,156	67,704
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	3,264	3,294
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	7	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	3,271	3,294
Citi-administered asset-backed commercial paper conduits
Variable Interest Entity
Total involvement with SPE assets	19,419	19,621
Consolidated VIE/SPE assets	19,419	19,621
Significant unconsolidated VIE assets	0	0
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	0	0
Collateralized loan obligations (CLOs)
Variable Interest Entity
Total involvement with SPE assets	7,134	7,600
Consolidated VIE/SPE assets	0	0
Significant unconsolidated VIE assets	7,134	7,600
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	2,599	2,601
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	2,599	2,601
Asset-based financing
Variable Interest Entity
Total involvement with SPE assets	178,461	242,348
Consolidated VIE/SPE assets	10,336	9,672
Significant unconsolidated VIE assets	168,125	232,676
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	40,737	40,121
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	990	1,022
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	10,261	10,726
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	51,988	51,869
Municipal securities tender option bond trusts (TOBs)
Variable Interest Entity
Total involvement with SPE assets	1,885	2,155
Consolidated VIE/SPE assets	673	672
Significant unconsolidated VIE assets	1,212	1,483
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	35	2
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	867	1,108
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	902	1,110
Municipal investments
Variable Interest Entity
Total involvement with SPE assets	22,107	22,167
Consolidated VIE/SPE assets	3	3
Significant unconsolidated VIE assets	22,104	22,164
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	2,641	2,731
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	3,025	3,143
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	3,196	3,420
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	8,862	9,294
Client intermediation
Variable Interest Entity
Total involvement with SPE assets	490	482
Consolidated VIE/SPE assets	129	121
Significant unconsolidated VIE assets	361	361
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	58	58
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	13	13
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	71	71
Investment funds
Variable Interest Entity
Total involvement with SPE assets	492	534
Consolidated VIE/SPE assets	96	91
Significant unconsolidated VIE assets	396	443
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	3	2
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	6	5
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	66	68
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	75	75
Other
Variable Interest Entity
Total involvement with SPE assets	0	0
Consolidated VIE/SPE assets	0	0
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

SECURITIZATIONS AND VARIABLE _4

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Assets and Liabilities of VIEs (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Cash	$ 26,224	$ 30,577	$ 27,768
Trading account assets	383,906	334,114
Investments	512,578	526,582
Loans, net of unearned income	651,995	657,221
Allowance for credit losses on loans (ACLL)	(17,169)	(16,974)	(15,393)	$ (16,455)
Total loans, net	634,826	640,247
Other assets, at fair value	103,522	103,743
Total assets	2,455,113	2,416,676
Liabilities of consolidated VIEs for which creditors or beneficial interest holders do not have recourse to the general credit of Citigroup
Short-term borrowings, at fair value	40,187	47,096
Long-term debt	279,684	271,606
Other liabilities, plus allowances	76,365	87,873
Total liabilities	2,246,094	2,214,838
Consumer
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Loans, net of unearned income	363,696	368,067
Allowance for credit losses on loans (ACLL)	(14,389)	(14,119)	(12,368)	(14,040)
Corporate
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Loans, net of unearned income	288,299	289,154
Allowance for credit losses on loans (ACLL)	(2,780)	(2,855)	$ (3,025)	$ (2,415)
Consolidated VIEs
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Cash	58	61
Trading account assets	9,921	9,153
Investments	614	594
Loans, net of unearned income	52,763	54,808
Allowance for credit losses on loans (ACLL)	(2,572)	(2,520)
Total loans, net	50,191	52,288
Other assets, at fair value	113	105
Total assets	60,897	62,201
Liabilities of consolidated VIEs for which creditors or beneficial interest holders do not have recourse to the general credit of Citigroup
Short-term borrowings, at fair value	9,673	9,807
Long-term debt	9,572	10,324
Other liabilities, plus allowances	854	622
Total liabilities	20,099	20,753
Consolidated VIEs \| Consumer
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Loans, net of unearned income	33,188	35,026
Consolidated VIEs \| Corporate
Assets of consolidated VIEs to be used to settle obligations of consolidated VIEs
Loans, net of unearned income	$ 19,575	$ 19,782

SECURITIZATIONS AND VARIABLE _5

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Funding Commitments (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	$ 14,397	$ 15,322
Liquidity facilities
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	867	1,108
Liquidity facilities \| Non-agency-sponsored mortgage securitizations
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities \| Asset-based financing
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	867	1,108
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	13,530	14,214
Loan / equity commitments \| Non-agency-sponsored mortgage securitizations
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	7	0
Loan / equity commitments \| Asset-based financing
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	10,261	10,726
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	3,196	3,420
Loan / equity commitments \| Investment funds
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	66	68
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	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Variable Interest Entity
Cash	$ 26,224	$ 30,577	$ 27,768
Trading account assets	383,906	334,114
Investments	512,578	526,582
Increase in other assets	103,522	103,743
Total assets	2,455,113	2,416,676
Unconsolidated VIEs
Variable Interest Entity
Cash	0	0
Trading account assets	1,600	1,600
Investments	8,800	8,600
Total loans, net of allowance	44,400	44,200
Increase in other assets	600	600
Total assets	$ 55,400	$ 55,000

SECURITIZATIONS AND VARIABLE _7

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Credit Card Securitizations (Details) $ in Billions	3 Months Ended
	Mar. 31, 2023 USD ($) trust	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Securitized credit card receivables
Number of trusts to hold securitized credit card receivables \| trust	2
Ownership interests in principal amount of trust credit card receivables
Sold to investors via trust-issued securities	$ 6.9		$ 7.9
Retained by Citigroup as trust-issued securities	6.4		6.4
Retained by Citigroup via non-certificated interests	18.8		19.5
Total ownership interests in principal amount of trust credit card receivables	32.1		$ 33.8
Credit card securitizations
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	0	$ 0
Pay down of maturing notes	$ (1)	$ 0

SECURITIZATIONS AND VARIABLE _8

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Funding, Liquidity Facilities and Subordinated Interests (Details) - USD ($) $ in Billions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Citibank Credit Card Master Trust (Master Trust)
Funding, Liquidity Facilities and Subordinated Interests
Weighted average maturity of term notes	3 years 10 months 24 days	3 years 6 months
Term notes issued to third parties	$ 5.3	$ 6.3
Term notes retained by Citigroup affiliates	1.6	1.6
Total Trust liabilities	$ 6.9	$ 7.9
Citibank OMNI Master Trust (Omni Trust)
Funding, Liquidity Facilities and Subordinated Interests
Weighted average maturity of term notes	2 years	2 years 2 months 12 days
Term notes issued to third parties	$ 1.6	$ 1.6
Term notes retained by Citigroup affiliates	4.8	4.8
Total Trust liabilities	$ 6.4	$ 6.4

SECURITIZATIONS AND VARIABLE _9

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Mortgage Securitizations (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Mortgage securitizations - U.S. agency sponsored
Cash Flows Between Transferor and Transferee
Principal securitized	$ 800	$ 2,100
Proceeds from new securitizations	800	2,000
Contractual servicing fees received	0	0
Cash flows received on retained interests and other net cash flows	0	0
Purchases of previously transferred financial assets	0	0
Gains recognized on the securitization	0.1	0.3
Carrying value of retained interests	656		$ 659
Mortgage securitizations - Non-agency-sponsored
Cash Flows Between Transferor and Transferee
Principal securitized	1,300	1,600
Proceeds from new securitizations	1,100	1,600
Contractual servicing fees received	0	0
Cash flows received on retained interests and other net cash flows	0	0
Purchases of previously transferred financial assets	0	0
Gains recognized on the securitization	2.4	$ 39
Senior interests
Cash Flows Between Transferor and Transferee
Carrying value of retained interests	1,143		1,119
Subordinated interests
Cash Flows Between Transferor and Transferee
Carrying value of retained interests	937		$ 943
Personal loan
Cash Flows Between Transferor and Transferee
Carrying value of retained interests	$ 18

SECURITIZATIONS AND VARIABLE_10

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Loan Delinquencies and Liquidation Losses (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Residential mortgages
Variable Interest Entity
Securitized assets	$ 31,500		$ 30,800
Liquidation losses	2.3	$ 1.5
Commercial and other
Variable Interest Entity
Securitized assets	28,800		28,800
Liquidation losses	0	0
Mortgage securitizations - Non-agency-sponsored
Variable Interest Entity
Securitized assets	60,300		59,600
Liquidation losses	2.3	$ 1.5
Personal loan
Variable Interest Entity
Securitized assets	100
90+ days past due \| Residential mortgages
Variable Interest Entity
Securitized assets	500		500
90+ days past due \| Commercial and other
Variable Interest Entity
Securitized assets	0		0
90+ days past due \| Mortgage securitizations - Non-agency-sponsored
Variable Interest Entity
Securitized assets	$ 500		$ 500

SECURITIZATIONS AND VARIABLE_11

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Mortgage Servicing Rights (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Mortgage servicing rights
Classification of Securitizations
Fair value of capitalized mortgage servicing rights	$ 658,000,000	$ 519,000,000
Principal amount of loans and other financial instruments	50,000,000,000	47,000,000,000
Capitalized MSRs
Balance, at beginning of period	665,000,000	404,000,000
Originations	12,000,000	34,000,000
Changes in fair value of MSRs due to changes in inputs and assumptions	(3,000,000)	98,000,000
Other changes	(16,000,000)	(17,000,000)
Sale of MSRs	0	0
Balance, as of March 31	658,000,000	519,000,000
MSR fees
Servicing fees	33,000,000	29,000,000
Late fees	1,000,000	1,000,000
Total MSR fees	34,000,000	30,000,000
Mortgage securitizations - Non-agency-sponsored
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest	0		$ 0
Mortgage securitizations - U.S. agency-sponsored
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest	1,400,000,000		1,400,000,000
Securities transferred to re-securitization entities	5,300,000,000	$ 9,300,000,000
Market value of retained interest related to re-securitization transaction	268,000,000		801,000,000
Original fair value of re-securitizations deals in which the entity holds a retained interest	$ 86,600,000,000		$ 79,400,000,000

SECURITIZATIONS AND VARIABLE_12

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Asset-Backed Commercial Paper Conduits (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Classification of Other Securitization Details
Commercial paper	$ 21,627,000,000	$ 25,530,000,000
Citi-administered asset-backed commercial paper conduits
Classification of Other Securitization Details
Purchased assets outstanding under conduits	19,400,000,000	19,600,000,000
Incremental funding commitments with clients	$ 14,200,000,000	$ 13,900,000,000
Weighted average life of commercial paper issued by conduits	63 days	64 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	$ 350,000,000
Citi-administered asset-backed commercial paper conduits \| Maximum
Classification of Other Securitization Details
Letters of credit as percentage of conduit assets	10%
Citi-administered asset-backed consolidated commercial paper conduits (ABCP)
Classification of Other Securitization Details
Letters of credit provided to conduits	$ 1,900,000,000	$ 1,900,000,000
Commercial paper	$ 8,500,000,000	$ 8,600,000,000

SECURITIZATIONS AND VARIABLE_13

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Municipal Securities Tender Option Bond Trusts (Details) - Municipal securities tender option bond trusts (TOBs) - USD ($) $ in Billions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Variable Interest Entity
Liquidity agreements, customer TOB trust	$ 0.9	$ 1.1
Notional amount of offsetting reimbursement agreements	0.6	0.7
Liquidity agreements, other trusts	$ 1.4	$ 1.4
Maximum
Variable Interest Entity
The threshold ownership percentage on Residual value of customers TOBs for which the reimbursement agreement applied	25%

SECURITIZATIONS AND VARIABLE_14

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Asset Based Financing (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Variable Interest Entity
Total unconsolidated VIE assets	$ 387,129	$ 449,789
Maximum exposure to unconsolidated VIEs	69,934	70,414
Commercial and other real estate \| Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	44,631	43,236
Maximum exposure to unconsolidated VIEs	9,175	8,806
Corporate loans \| Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	24,257	23,120
Maximum exposure to unconsolidated VIEs	15,332	15,077
Other (including investment funds, airlines and shipping) \| Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	99,237	166,320
Maximum exposure to unconsolidated VIEs	27,481	27,986
Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	168,125	232,676
Maximum exposure to unconsolidated VIEs	$ 51,988	$ 51,869

DERIVATIVES - Derivative Notion

DERIVATIVES - Derivative Notionals (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Derivatives
Reduction in derivative receivables	$ (373,974)	$ (444,987)
Hedging instruments under ASC 815
Derivatives
Derivative notionals	356,381	349,195
Reduction in derivative receivables	(2,093)	(2,888)
Hedging instruments under ASC 815 \| Interest rate contracts
Derivatives
Derivative notionals	264,079	255,280
Reduction in derivative receivables	(600)	(597)
Hedging instruments under ASC 815 \| Interest rate swaps
Derivatives
Derivative notionals	264,079	255,280
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	91,248	92,344
Reduction in derivative receivables	(1,493)	(2,291)
Hedging instruments under ASC 815 \| Foreign exchange swaps
Derivatives
Derivative notionals	43,953	48,678
Hedging instruments under ASC 815 \| Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	47,295	43,666
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
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	1,054	1,571
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	1,054	1,571
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	51,366,831	45,032,245
Other derivative instruments, Trading derivatives \| Interest rate contracts
Derivatives
Derivative notionals	35,100,946	30,565,052
Other derivative instruments, Trading derivatives \| Interest rate swaps
Derivatives
Derivative notionals	26,305,698	23,780,711
Other derivative instruments, Trading derivatives \| Interest rate futures and forwards
Derivatives
Derivative notionals	4,093,147	2,966,025
Other derivative instruments, Trading derivatives \| Interest rate contract options \| Written
Derivatives
Derivative notionals	2,422,224	1,937,025
Other derivative instruments, Trading derivatives \| Interest rate contract options \| Purchased
Derivatives
Derivative notionals	2,279,877	1,881,291
Other derivative instruments, Trading derivatives \| Foreign exchange contracts
Derivatives
Derivative notionals	13,118,333	11,669,079
Other derivative instruments, Trading derivatives \| Foreign exchange swaps
Derivatives
Derivative notionals	7,524,629	6,746,070
Other derivative instruments, Trading derivatives \| Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	3,940,884	3,350,341
Other derivative instruments, Trading derivatives \| Foreign exchange contract options \| Written
Derivatives
Derivative notionals	831,553	789,077
Other derivative instruments, Trading derivatives \| Foreign exchange contract options \| Purchased
Derivatives
Derivative notionals	821,267	783,591
Other derivative instruments, Trading derivatives \| Equity contracts
Derivatives
Derivative notionals	1,264,027	1,213,082
Other derivative instruments, Trading derivatives \| Equity swaps
Derivatives
Derivative notionals	268,081	266,115
Other derivative instruments, Trading derivatives \| Equity futures and forwards
Derivatives
Derivative notionals	95,533	76,935
Other derivative instruments, Trading derivatives \| Equity contract options \| Written
Derivatives
Derivative notionals	503,029	482,266
Other derivative instruments, Trading derivatives \| Equity contract options \| Purchased
Derivatives
Derivative notionals	397,384	387,766
Other derivative instruments, Trading derivatives \| Commodity and other contracts
Derivatives
Derivative notionals	370,505	350,257
Other derivative instruments, Trading derivatives \| Commodity and other swaps
Derivatives
Derivative notionals	89,225	90,884
Other derivative instruments, Trading derivatives \| Commodity and other futures and forwards
Derivatives
Derivative notionals	176,672	165,314
Other derivative instruments, Trading derivatives \| Commodity and other contracts \| Written
Derivatives
Derivative notionals	51,463	45,862
Other derivative instruments, Trading derivatives \| Commodity and other contracts \| Purchased
Derivatives
Derivative notionals	53,145	48,197
Other derivative instruments, Trading derivatives \| Credit derivatives
Derivatives
Derivative notionals	1,513,020	1,234,775
Other derivative instruments, Trading derivatives \| Credit derivatives \| Written
Derivatives
Derivative notionals	731,188	593,136
Other derivative instruments, Trading derivatives \| Credit derivatives \| Purchased
Derivatives
Derivative notionals	$ 781,832	$ 641,639

DERIVATIVES - Derivative Mark-t

DERIVATIVES - Derivative Mark-to-Market (MTM) Receivables/Payables (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Assets
Derivative receivables	$ 373,974	$ 444,987
Less: Netting agreements to assets	(292,519)	(346,545)
Less: Netting of cash collateral received	(15,376)	(23,136)
Total trading account derivatives, assets	66,079	75,306
Less: Cash collateral received	(1,094)	(1,455)
Less: Non-cash collateral received	(4,657)	(5,923)
Total net receivables	60,328	67,928
Liabilities
Derivative payables	369,964	436,493
Less: Netting agreements to liabilities	(292,519)	(346,545)
Less: Netting of cash collateral paid	(23,990)	(30,032)
Total derivative liabilities	53,455	59,916
Less: Cash collateral paid	(781)	(2,272)
Less: Non-cash collateral paid	(12,984)	(13,475)
Total net payables	39,690	44,169
Trading account assets
Liabilities
Does not meet applicable offsetting guidance, assets	13,000	14,000
Trading account assets \| Over-the-counter
Liabilities
Less: Netting agreements to liabilities	(224,000)	(276,000)
Trading account assets \| Cleared
Liabilities
Less: Netting agreements to liabilities	(46,000)	(49,000)
Trading account assets \| Exchange traded
Liabilities
Less: Netting agreements to liabilities	(23,000)	(22,000)
Trading accounts liabilities
Liabilities
Does not meet applicable offsetting guidance, liabilities	11,000	11,000
Trading accounts liabilities \| Over-the-counter
Assets
Less: Netting agreements to assets	(224,000)	(276,000)
Trading accounts liabilities \| Cleared
Assets
Less: Netting agreements to assets	(46,000)	(49,000)
Trading accounts liabilities \| Exchange traded
Assets
Less: Netting agreements to assets	(23,000)	(22,000)
Derivative instruments designated as ASC 815 hedges
Assets
Derivative receivables	2,093	2,888
Liabilities
Derivative payables	1,081	1,871
Derivative instruments designated as ASC 815 hedges \| Interest rate contracts
Assets
Derivative receivables	600	597
Liabilities
Derivative payables	35	102
Derivative instruments designated as ASC 815 hedges \| Interest rate contracts \| Over-the-counter
Assets
Derivative receivables	496	468
Liabilities
Derivative payables	0	1
Derivative instruments designated as ASC 815 hedges \| Interest rate contracts \| Cleared
Assets
Derivative receivables	104	129
Liabilities
Derivative payables	35	101
Derivative instruments designated as ASC 815 hedges \| Foreign exchange contracts
Assets
Derivative receivables	1,493	2,291
Liabilities
Derivative payables	1,046	1,769
Derivative instruments designated as ASC 815 hedges \| Foreign exchange contracts \| Over-the-counter
Assets
Derivative receivables	1,491	2,288
Liabilities
Derivative payables	1,028	1,766
Derivative instruments designated as ASC 815 hedges \| Foreign exchange contracts \| Cleared
Assets
Derivative receivables	2	3
Liabilities
Derivative payables	18	3
Derivatives instruments not designated as ASC 815 hedges
Assets
Derivative receivables	371,881	442,099
Liabilities
Derivative payables	368,883	434,622
Derivatives instruments not designated as ASC 815 hedges \| Interest rate contracts
Assets
Derivative receivables	167,031	177,607
Liabilities
Derivative payables	163,008	172,518
Derivatives instruments not designated as ASC 815 hedges \| Interest rate contracts \| Over-the-counter
Assets
Derivative receivables	122,577	126,844
Liabilities
Derivative payables	114,593	119,854
Derivatives instruments not designated as ASC 815 hedges \| Interest rate contracts \| Cleared
Assets
Derivative receivables	44,236	50,515
Liabilities
Derivative payables	48,255	52,566
Derivatives instruments not designated as ASC 815 hedges \| Interest rate contracts \| Exchange traded
Assets
Derivative receivables	218	248
Liabilities
Derivative payables	160	98
Derivatives instruments not designated as ASC 815 hedges \| Foreign exchange contracts
Assets
Derivative receivables	130,121	185,372
Liabilities
Derivative payables	127,686	184,226
Derivatives instruments not designated as ASC 815 hedges \| Foreign exchange contracts \| Over-the-counter
Assets
Derivative receivables	129,761	184,869
Liabilities
Derivative payables	127,318	183,578
Derivatives instruments not designated as ASC 815 hedges \| Foreign exchange contracts \| Cleared
Assets
Derivative receivables	359	502
Liabilities
Derivative payables	364	643
Derivatives instruments not designated as ASC 815 hedges \| Foreign exchange contracts \| Trading account assets \| Exchange traded
Assets
Derivative receivables	1	1
Derivatives instruments not designated as ASC 815 hedges \| Foreign exchange contracts \| Trading accounts liabilities \| Exchange traded
Liabilities
Derivative payables	4	5
Derivatives instruments not designated as ASC 815 hedges \| Equity contracts
Assets
Derivative receivables	40,505	42,407
Liabilities
Derivative payables	44,599	43,783
Derivatives instruments not designated as ASC 815 hedges \| Equity contracts \| Over-the-counter
Assets
Derivative receivables	16,295	19,674
Liabilities
Derivative payables	21,467	21,871
Derivatives instruments not designated as ASC 815 hedges \| Equity contracts \| Cleared
Assets
Derivative receivables	0	1
Liabilities
Derivative payables	6	4
Derivatives instruments not designated as ASC 815 hedges \| Equity contracts \| Exchange traded
Assets
Derivative receivables	24,210	22,732
Liabilities
Derivative payables	23,126	21,908
Derivatives instruments not designated as ASC 815 hedges \| Commodity and other contracts
Assets
Derivative receivables	24,182	28,324
Liabilities
Derivative payables	23,575	26,318
Derivatives instruments not designated as ASC 815 hedges \| Commodity and other contracts \| Over-the-counter
Assets
Derivative receivables	23,115	27,285
Liabilities
Derivative payables	22,329	24,912
Derivatives instruments not designated as ASC 815 hedges \| Commodity and other contracts \| Exchange traded
Assets
Derivative receivables	1,067	1,039
Liabilities
Derivative payables	1,246	1,406
Derivatives instruments not designated as ASC 815 hedges \| Credit derivatives
Assets
Derivative receivables	10,042	8,389
Liabilities
Derivative payables	10,015	7,777
Derivatives instruments not designated as ASC 815 hedges \| Credit derivatives \| Over-the-counter
Assets
Derivative receivables	6,977	6,836
Liabilities
Derivative payables	6,868	5,807
Derivatives instruments not designated as ASC 815 hedges \| Credit derivatives \| Cleared
Assets
Derivative receivables	3,065	1,553
Liabilities
Derivative payables	$ 3,147	$ 1,970

DERIVATIVES - Gains (Losses) In

DERIVATIVES - Gains (Losses) Included in Other Revenue (Details) - Other revenue - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	$ (70)	$ (5)
Interest rate contracts
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	(96)	72
Foreign exchange contracts
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	$ 26	$ (77)

DERIVATIVES - Fair Value Hedges

DERIVATIVES - Fair Value Hedges (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Gain (loss) on fair value hedges
Gain (loss) under mark-to-market approach	$ 45	$ 50
Gain (loss) under amortization approach	4	(1)
Other revenue
Gain (loss) on fair value hedges
Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges	40	447
Gain (loss) on the hedged item in designated and qualifying fair value hedges	(40)	(448)
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	71	80
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	(1)	(4,666)
Gain (loss) on the hedged item in designated and qualifying fair value hedges	(7)	4,597
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	0	(6)
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
Gain (loss) on the hedged item in designated and qualifying fair value hedges	0	0
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	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	(1)	(4,666)
Gain (loss) on the hedged item in designated and qualifying fair value hedges	(7)	4,597
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	0	(6)
Foreign exchange contracts (gross)
Gain (loss) on fair value hedges
Gain (loss) of cross currency basis included in AOCI	(26)	64
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	548	(425)
Gain (loss) on the hedged item in designated and qualifying fair value hedges	(548)	424
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	22	31
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
Gain (loss) on the hedged item in designated and qualifying fair value hedges	0	0
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	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	(508)	872
Gain (loss) on the hedged item in designated and qualifying fair value hedges	508	(872)
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	49	49
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
Gain (loss) on the hedged item in designated and qualifying fair value hedges	0	0
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges	$ 0	$ 0

DERIVATIVES - Cumulative Basis

DERIVATIVES - Cumulative Basis Adjustment (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Debt securities AFS, carrying amount of hedged asset/liability	$ 90,947	$ 98,837
Debt securities AFS, cumulative fair value hedging adjustment included in the carrying amount, active	(2,079)	(2,976)
Debt securities AFS, cumulative fair value hedging adjustment included in the carrying amount, de-designated	(320)	(333)
Long-term debt, carrying amount of hedged asset/liability	135,571	144,549
Long-term debt, cumulative fair value hedging adjustment included in the carrying amount, active	(2,928)	(5,040)
Long-term debt, cumulative fair value hedging adjustment included in the carrying amount, de-designated	(4,493)	(3,399)
Cumulative basis adjustment within active hedges	(1)	(91)
Cumulative basis adjustment within de-designated hedges	(295)	(309)
Amount of designated hedged items	7,000	3,000
Amortized cost basis of closed portfolios used in hedging relations	$ 14,000	$ 11,000

DERIVATIVES - Cash Flow Hedges

DERIVATIVES - Cash Flow Hedges (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) recognized in AOCI on derivative	$ 9	$ (1,737)
Net pretax change in cash flow hedges included within AOCI	479	(2,022)
Cash flow hedge gain expected to be reclassified from AOCI within 12 months	$ (1,400)
Maximum length of time hedged in cash flow hedge	13 years
Interest rate contracts
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) recognized in AOCI on derivative	$ 21	(1,760)
Foreign exchange contracts
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) recognized in AOCI on derivative	(12)	23
Other revenue
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) reclassified from AOCI to earnings	(1)	(1)
Other revenue \| Interest rate contracts
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) reclassified from AOCI to earnings	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)
Net interest income
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) reclassified from AOCI to earnings	(469)	286
Net interest income \| Interest rate contracts
Pretax change in accumulated other comprehensive income (loss)
Amount of gain (loss) reclassified from AOCI to earnings	(469)	286
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

DERIVATIVES - Net Investment He

DERIVATIVES - Net Investment Hedges (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net investment hedges \| Foreign currency translation adjustment
Derivative gain (losses)
Gain (loss) recognized in AOCI	$ (676)	$ (195)

DERIVATIVES - Credit Derivative

DERIVATIVES - Credit Derivatives (Details) $ in Millions	3 Months Ended
DERIVATIVES - Credit Derivatives (Details) $ in Millions	Mar. 31, 2023 USD ($) agency	Dec. 31, 2022 USD ($)
Credit Risk Derivatives
Fair values, receivable	$ 10,042	$ 8,389
Fair values, payable	10,015	7,777
Notionals, protection purchased	781,832	641,639
Notionals, protection sold	731,188	593,136
Fair value of derivative in liability position	14,000	18,000
Fair value of collateral already posted	$ 12,000	15,000
Number of rating agencies \| agency	3
Additional collateral to be posted	$ 600
Collateral to be segregated	22
Aggregate cash obligations and collateral requirements	600
Fair value gross derivative assets	292,519	346,545
Purchased
Credit Risk Derivatives
Fair values, receivable	4,849	5,094
Fair values, payable	5,680	3,573
Sold
Credit Risk Derivatives
Fair values, receivable	5,193	3,295
Fair values, payable	4,335	4,204
Within 1 year
Credit Risk Derivatives
Fair values, receivable	1,007	1,753
Fair values, payable	1,650	1,801
Notionals, protection purchased	167,412	147,031
Notionals, protection sold	167,358	148,721
From 1 to 5 years
Credit Risk Derivatives
Fair values, receivable	6,146	4,577
Fair values, payable	5,885	4,134
Notionals, protection purchased	509,256	443,113
Notionals, protection sold	476,327	407,293
After 5 years
Credit Risk Derivatives
Fair values, receivable	2,889	2,059
Fair values, payable	2,480	1,842
Notionals, protection purchased	105,164	51,495
Notionals, protection sold	87,503	37,122
Investment grade
Credit Risk Derivatives
Fair values, receivable	4,892	3,796
Fair values, payable	4,406	2,970
Notionals, protection purchased	621,216	499,339
Notionals, protection sold	582,066	462,873
Non-investment grade
Credit Risk Derivatives
Fair values, receivable	5,150	4,593
Fair values, payable	5,609	4,807
Notionals, protection purchased	160,616	142,300
Notionals, protection sold	149,122	130,263
Credit default swaps and options
Credit Risk Derivatives
Fair values, receivable	9,258	6,867
Fair values, payable	9,596	7,360
Notionals, protection purchased	761,898	623,981
Notionals, protection sold	725,565	586,504
Total return swaps and other
Credit Risk Derivatives
Fair values, receivable	784	1,522
Fair values, payable	419	417
Notionals, protection purchased	19,934	17,658
Notionals, protection sold	5,623	6,632
Interest rate swaps
Credit Risk Derivatives
Cash proceeds received for assets derecognized	600	1,400
Fair value of derecognized assets	600	1,400
Fair value gross derivative assets	14	27
Trading derivatives, liability	$ 2	$ 32

FAIR VALUE MEASUREMENT - Market

FAIR VALUE MEASUREMENT - Market Valuation Adjustments (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Credit and funding valuation adjustments contra-liability (contra-asset)
Counterparty CVA	$ (771)		$ (816)
Asset FVA	(593)		(622)
Citigroup (own credit) CVA	564		607
Liability FVA	235		263
Total CVA and FVA—derivative instruments	(565)		$ (568)
Credit, Funding and Debt Valuation Adjustments Gain (Loss) [Abstract]
Counterparty CVA	(34)	$ (107)
Asset FVA	(6)	(105)
Own credit CVA	(35)	116
Liability FVA	(28)	22
Total CVA and FVA—derivative instruments	(103)	(74)
DVA related to own FVO liabilities	(433)	1,050
Total CVA, DVA and FVA	$ (536)	$ 976

FAIR VALUE MEASUREMENT - Items

FAIR VALUE MEASUREMENT - Items Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed and purchased under agreements to resell, Netting	$ (136,181)	$ (112,391)
Trading account assets	383,906	334,114
Netting agreements	(292,519)	(346,545)
Netting of cash collateral received	(15,376)	(23,136)
Trading derivatives	66,079	75,306
Investments	512,578	526,582
Loans held at fair value	5,134	5,360
Liabilities, Fair Value Disclosure [Abstract]
Federal funds purchased and securities loaned and sold under agreements to repurchase, Netting	(136,181)	(112,391)
Netting agreements	(292,519)	(346,545)
Netting of cash collateral paid	(23,990)	(30,032)
Total derivative liabilities	53,455	59,916
Fair Value Measured at Net Asset Value Per Share [Member]
Liabilities, Fair Value Disclosure [Abstract]
Investments measured at net asset value excluded from Level 3	29	27
Recurring
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed and purchased under agreements to resell	391,367	350,294
Federal funds sold and securities borrowed and purchased under agreements to resell, Netting	(135,404)	(110,767)
Federal funds sold and securities borrowed and purchased under agreements to resell	255,963	239,527
Investments	241,345	250,547
Loans held at fair value	5,134	5,360
Mortgage servicing rights	658	665
Assets before netting	1,342,152	1,321,319
Netting, Assets, total of netting agreements and cash collateral received	(443,299)	(480,448)
Total assets	898,853	840,871
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	2,943	1,875
Federal funds purchased and securities loaned and sold under agreements to repurchase, Gross	175,756	156,853
Federal funds purchased and securities loaned and sold under agreements to repurchase, Netting	(109,524)	(85,967)
Federal funds purchased and securities loaned and sold under agreements to repurchase	66,232	70,886
Securities sold, not yet purchased	131,537	110,720
Trading liabilities	131,555	110,731
Short-term borrowings	6,873	6,222
Long-term debt	115,168	105,995
Total liabilities, Gross	807,142	822,608
Total liabilities, Netting	(426,033)	(462,544)
Total liabilities	381,109	360,064
Recurring \| Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	369,964	436,493
Total trading derivatives and cash collateral, liability	369,964	436,493
Netting agreements	(292,519)	(346,545)
Netting of cash collateral paid	(23,990)	(30,032)
Netting, Liabilities, total of netting agreements and cash collateral received	(316,509)	(376,577)
Total derivative liabilities	53,455	59,916
Recurring \| Trading account liabilities \| Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	163,043	172,620
Recurring \| Trading account liabilities \| Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	128,732	185,995
Recurring \| Trading account liabilities \| Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	44,599	43,783
Recurring \| Trading account liabilities \| Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	23,575	26,318
Recurring \| Trading account liabilities \| Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	10,015	7,777
Recurring \| Other financial liabilities measured on a recurring basis
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	4,883	4,439
Total other assets and cash collateral, gross	4,883	4,439
Recurring \| Other trading liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	18	11
Recurring \| Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	49,557	38,409
Investments	14,958	11,749
Recurring \| Mortgage securitizations - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	46,062	35,478
Investments	14,616	11,262
Recurring \| Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2,605	1,988
Investments	340	485
Recurring \| Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	890	943
Investments	2	2
Recurring \| U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	99,801	67,581
Investments	86,677	92,290
Recurring \| State and municipal
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,874	2,263
Investments	2,293	2,223
Recurring \| Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	82,338	64,352
Investments	125,084	133,277
Recurring \| Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	16,109	13,942
Investments	5,251	4,916
Recurring \| Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	50,587	54,361
Investments	443	429
Recurring \| Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2,432	2,265
Investments	1,065	1,030
Recurring \| Other trading assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	15,129	15,635
Investments	5,159	4,194
Recurring \| Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	415	439
Recurring \| Trading non-derivative assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	317,827	258,808
Recurring \| Trading account derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	373,974	444,987
Trading derivative, asset, gross net cash collateral paid	373,974	444,987
Netting agreements	(292,519)	(346,545)
Netting of cash collateral received	(15,376)	(23,136)
Total trading derivatives, netting	(307,895)	(369,681)
Trading derivatives	66,079	75,306
Recurring \| Trading account derivatives \| Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	167,631	178,204
Recurring \| Trading account derivatives \| Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	131,614	187,663
Recurring \| Trading account derivatives \| Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	40,505	42,407
Recurring \| Trading account derivatives \| Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	24,182	28,324
Recurring \| Trading account derivatives \| Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	10,042	8,389
Recurring \| Non-trading derivatives and other financial assets measured on a recurring basis
Assets, Fair Value Disclosure [Abstract]
Total trading derivatives, netting	0	0
Total other assets and cash collateral, gross	11,847	10,658
Other assets	11,847	10,658
Recurring \| Level 1
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed and purchased under agreements to resell	0	0
Investments	139,316	152,754
Loans held at fair value	0	0
Mortgage servicing rights	0	0
Assets before netting	$ 333,142	$ 304,439
Total as a percentage of gross assets	24.80%	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	116,243	97,559
Trading liabilities	116,243	97,559
Short-term borrowings	0	0
Long-term debt	0	0
Total liabilities, Gross	$ 121,237	$ 102,003
Total as a percentage of gross liabilities	15%	12.40%
Recurring \| Level 1 \| Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 255	$ 247
Recurring \| Level 1 \| Trading account liabilities \| Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	185	175
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	34	70
Recurring \| Level 1 \| Trading account liabilities \| Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	36	2
Recurring \| Level 1 \| Trading account liabilities \| Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	0	0
Recurring \| Level 1 \| Other financial liabilities measured on a recurring basis
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	4,739	4,197
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	1	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	1	1
Investments	0	0
Recurring \| Level 1 \| Commercial
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	96,133	63,067
Investments	86,525	91,851
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	51,826	38,383
Investments	50,102	58,419
Recurring \| Level 1 \| Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,262	1,593
Investments	2,431	2,230
Recurring \| Level 1 \| Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	39,629	43,990
Investments	258	254
Recurring \| Level 1 \| Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring \| Level 1 \| Other trading assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	55	24
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	188,906	147,058
Recurring \| Level 1 \| Trading account derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	282	317
Recurring \| Level 1 \| Trading account derivatives \| Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	225	297
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	21	20
Recurring \| Level 1 \| Trading account derivatives \| Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	36	0
Recurring \| Level 1 \| Trading account derivatives \| Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	0	0
Recurring \| Level 1 \| Non-trading derivatives and other financial assets measured on a recurring basis
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	4,638	4,310
Recurring \| Level 2
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed and purchased under agreements to resell	391,214	350,145
Investments	100,136	95,744
Loans held at fair value	4,494	3,999
Mortgage servicing rights	0	0
Assets before netting	$ 994,564	$ 1,001,032
Total as a percentage of gross assets	74.10%	75.80%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 2,927	$ 1,860
Federal funds purchased and securities loaned and sold under agreements to repurchase, Gross	174,947	155,822
Securities sold, not yet purchased	15,222	13,111
Trading liabilities	15,239	13,119
Short-term borrowings	6,592	6,184
Long-term debt	78,587	69,878
Total liabilities, Gross	$ 639,280	$ 674,144
Total as a percentage of gross liabilities	79.20%	82%
Recurring \| Level 2 \| Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 360,864	$ 427,041
Recurring \| Level 2 \| Trading account liabilities \| Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	159,732	169,049
Recurring \| Level 2 \| Trading account liabilities \| Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	127,948	185,279
Recurring \| Level 2 \| Trading account liabilities \| Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	41,568	40,905
Recurring \| Level 2 \| Trading account liabilities \| Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	22,471	25,093
Recurring \| Level 2 \| Trading account liabilities \| Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	9,145	6,715
Recurring \| Level 2 \| Other financial liabilities measured on a recurring basis
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	124	240
Recurring \| Level 2 \| Other trading liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	17	8
Recurring \| Level 2 \| Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	48,573	37,497
Investments	14,905	11,678
Recurring \| Level 2 \| Mortgage securitizations - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	45,404	34,878
Investments	14,588	11,232
Recurring \| Level 2 \| Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2,442	1,821
Investments	315	444
Recurring \| Level 2 \| Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	727	798
Investments	2	2
Recurring \| Level 2 \| U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	3,667	4,513
Investments	101	439
Recurring \| Level 2 \| State and municipal
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,851	2,256
Investments	1,772	1,637
Recurring \| Level 2 \| Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	30,459	25,850
Investments	74,431	74,250
Recurring \| Level 2 \| Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	14,551	11,955
Investments	2,529	2,343
Recurring \| Level 2 \| Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	10,733	10,179
Investments	173	165
Recurring \| Level 2 \| Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,865	1,597
Investments	1,064	1,029
Recurring \| Level 2 \| Other trading assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	13,980	14,963
Investments	5,155	4,194
Recurring \| Level 2 \| Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	6	9
Recurring \| Level 2 \| Trading non-derivative assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	125,679	108,810
Recurring \| Level 2 \| Trading account derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	365,884	436,043
Recurring \| Level 2 \| Trading account derivatives \| Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	164,020	174,156
Recurring \| Level 2 \| Trading account derivatives \| Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	130,754	186,897
Recurring \| Level 2 \| Trading account derivatives \| Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	39,069	40,683
Recurring \| Level 2 \| Trading account derivatives \| Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	22,848	26,823
Recurring \| Level 2 \| Trading account derivatives \| Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	9,193	7,484
Recurring \| Level 2 \| Non-trading derivatives and other financial assets measured on a recurring basis
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	7,157	6,291
Recurring \| Level 3
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed and purchased under agreements to resell	153	149
Investments	1,893	2,049
Loans held at fair value	640	1,361
Mortgage servicing rights	658	665
Assets before netting	$ 14,446	$ 15,848
Total as a percentage of gross assets	1.10%	1.20%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 16	$ 15
Federal funds purchased and securities loaned and sold under agreements to repurchase, Gross	809	1,031
Securities sold, not yet purchased	72	50
Trading liabilities	73	53
Short-term borrowings	281	38
Long-term debt	36,581	36,117
Total liabilities, Gross	$ 46,625	$ 46,461
Total as a percentage of gross liabilities	5.80%	5.60%
Recurring \| Level 3 \| Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 8,845	$ 9,205
Recurring \| Level 3 \| Trading account liabilities \| Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	3,126	3,396
Recurring \| Level 3 \| Trading account liabilities \| Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	784	716
Recurring \| Level 3 \| Trading account liabilities \| Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,997	2,808
Recurring \| Level 3 \| Trading account liabilities \| Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	1,068	1,223
Recurring \| Level 3 \| Trading account liabilities \| Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	870	1,062
Recurring \| Level 3 \| Other financial liabilities measured on a recurring basis
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	20	2
Recurring \| Level 3 \| Other trading liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	1	3
Recurring \| Level 3 \| Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	983	911
Investments	53	71
Recurring \| Level 3 \| Mortgage securitizations - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	658	600
Investments	28	30
Recurring \| Level 3 \| Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	162	166
Investments	25	41
Recurring \| Level 3 \| Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	163	145
Investments	0	0
Recurring \| Level 3 \| U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1	1
Investments	51	0
Recurring \| Level 3 \| State and municipal
Assets, Fair Value Disclosure [Abstract]
Trading account assets	23	7
Investments	521	586
Recurring \| Level 3 \| Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	53	119
Investments	551	608
Recurring \| Level 3 \| Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	296	394
Investments	291	343
Recurring \| Level 3 \| Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	225	192
Investments	12	10
Recurring \| Level 3 \| Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	567	668
Investments	1	1
Recurring \| Level 3 \| Other trading assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,094	648
Investments	4	0
Recurring \| Level 3 \| Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	409	430
Recurring \| Level 3 \| Trading non-derivative assets
Assets, Fair Value Disclosure [Abstract]
Trading account assets	3,242	2,940
Recurring \| Level 3 \| Trading account derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	7,808	8,627
Recurring \| Level 3 \| Trading account derivatives \| Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	3,386	3,751
Recurring \| Level 3 \| Trading account derivatives \| Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	860	766
Recurring \| Level 3 \| Trading account derivatives \| Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	1,415	1,704
Recurring \| Level 3 \| Trading account derivatives \| Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	1,298	1,501
Recurring \| Level 3 \| Trading account derivatives \| Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	849	905
Recurring \| Level 3 \| Non-trading derivatives and other financial assets measured on a recurring basis
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	$ 52	$ 57

FAIR VALUE MEASUREMENT - Level

FAIR VALUE MEASUREMENT - Level 3 Fair Value Rollforward (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
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	$ (578)	$ (112)
Net realized/unrealized gains (losses) included in principal transactions	(805)	1,720
Other	0	0
Transfers into Level 3	14	(529)
Transfers out of Level 3	665	(992)
Purchases	(232)	342
Issuances	0	0
Sales	(65)	(334)
Settlements	(36)	(798)
Balance at end of period, asset (liability), net	(1,037)	(703)
Unrealized gains (losses) still held	(1,589)	1,911
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	355	1,726
Net realized/unrealized gains (losses) included in principal transactions	(139)	166
Other	0	0
Transfers into Level 3	(35)	(68)
Transfers out of Level 3	10	(531)
Purchases	4	2
Issuances	0	0
Sales	0	0
Settlements	65	(516)
Balance at end of period, asset (liability), net	260	779
Unrealized gains (losses) still held	(72)	366
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	50	(89)
Net realized/unrealized gains (losses) included in principal transactions	43	395
Other	0	0
Transfers into Level 3	(17)	(509)
Transfers out of Level 3	(2)	44
Purchases	75	102
Issuances	0	0
Sales	(39)	(64)
Settlements	(34)	(10)
Balance at end of period, asset (liability), net	76	(131)
Unrealized gains (losses) still held	50	87
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	(1,104)	(2,140)
Net realized/unrealized gains (losses) included in principal transactions	(392)	808
Other	0	0
Transfers into Level 3	(51)	(13)
Transfers out of Level 3	234	(25)
Purchases	(246)	185
Issuances	0	0
Sales	(23)	(225)
Settlements	0	(154)
Balance at end of period, asset (liability), net	(1,582)	(1,564)
Unrealized gains (losses) still held	(1,271)	983
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	278	422
Net realized/unrealized gains (losses) included in principal transactions	(325)	414
Other	0	0
Transfers into Level 3	100	29
Transfers out of Level 3	323	(493)
Purchases	(67)	53
Issuances	0	0
Sales	(3)	(44)
Settlements	(76)	(164)
Balance at end of period, asset (liability), net	230	217
Unrealized gains (losses) still held	(145)	542
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	(157)	(31)
Net realized/unrealized gains (losses) included in principal transactions	8	(63)
Other	0	0
Transfers into Level 3	17	32
Transfers out of Level 3	100	13
Purchases	2	0
Issuances	0	0
Sales	0	(1)
Settlements	9	46
Balance at end of period, asset (liability), net	(21)	(4)
Unrealized gains (losses) still held	(151)	(67)
Interest-bearing deposits
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	15	183
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	(2)	(4)
Transfers into Level 3, liabilities	0	7
Transfers out of Level 3, liabilities	(1)	0
Purchases, liability	0	0
Issuance, liability	0	1
Sales, liability	0	0
Settlements, liability	0	(4)
Balance at end of period, liability	16	191
Unrealized gains (losses) still held, liabilities	0	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	1,031	643
Net realized/unrealized gains (losses) included in principal transactions, liabilities	(7)	26
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	824	0
Issuance, liability	0	0
Sales, liability	0	0
Settlements, liability	(1,053)	(5)
Balance at end of period, liability	809	612
Unrealized gains (losses) still held, liabilities	0	23
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	50	65
Net realized/unrealized gains (losses) included in principal transactions, liabilities	(15)	29
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	6	25
Transfers out of Level 3, liabilities	(16)	(15)
Purchases, liability	31	53
Issuance, liability	0	0
Sales, liability	0	0
Settlements, liability	(14)	(61)
Balance at end of period, liability	72	38
Unrealized gains (losses) still held, liabilities	(1)	(26)
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	3	0
Net realized/unrealized gains (losses) included in principal transactions, liabilities	2	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	1	0
Unrealized gains (losses) still held, liabilities	0	0
Short-term borrowings
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	38	105
Net realized/unrealized gains (losses) included in principal transactions, liabilities	27	88
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	0	28
Transfers out of Level 3, liabilities	(5)	(9)
Purchases, liability	0	0
Issuance, liability	276	7
Sales, liability	0	0
Settlements, liability	(1)	(7)
Balance at end of period, liability	281	36
Unrealized gains (losses) still held, liabilities	0	9
Long-term debt
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Transfers out of Level 3	4,800	900
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	36,117	25,509
Net realized/unrealized gains (losses) included in principal transactions, liabilities	(1,120)	3,526
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	1,098	3,408
Transfers out of Level 3, liabilities	(4,843)	(873)
Purchases, liability	0	0
Issuance, liability	3,536	3,172
Sales, liability	0	0
Settlements, liability	(447)	(258)
Balance at end of period, liability	36,581	27,432
Unrealized gains (losses) still held, liabilities	(1,061)	3,436
Other financial liabilities
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	2	1
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	2	1
Transfers into Level 3, liabilities	0	0
Transfers out of Level 3, liabilities	0	0
Purchases, liability	0	0
Issuance, liability	20	0
Sales, liability	0	0
Settlements, liability	0	0
Balance at end of period, liability	20	0
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	149	231
Net realized/unrealized gains (losses) included in principal transactions	13	11
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	137	88
Issuance, assets	0	0
Sales, assets	0	0
Settlements, assets	(146)	(128)
Balance at end of period, asset	153	202
Unrealized gains (losses) still held, assets	14	4
Trading non-derivative assets
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2,940	2,520
Net realized/unrealized gains (losses) included in principal transactions	99	54
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	469	410
Transfers out of Level 3, assets	(397)	(325)
Purchases, assets	853	1,317
Issuance, assets	0	10
Sales, assets	(722)	(1,042)
Settlements, assets	0	(4)
Balance at end of period, asset	3,242	2,940
Unrealized gains (losses) still held, assets	152	(170)
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	600	496
Net realized/unrealized gains (losses) included in principal transactions	22	2
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	92	47
Transfers out of Level 3, assets	(142)	(69)
Purchases, assets	223	166
Issuance, assets	0	0
Sales, assets	(137)	(144)
Settlements, assets	0	0
Balance at end of period, asset	658	498
Unrealized gains (losses) still held, assets	19	1
Trading non-derivative assets \| Residential
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	166	104
Net realized/unrealized gains (losses) included in principal transactions	1	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	26	33
Transfers out of Level 3, assets	(19)	(21)
Purchases, assets	61	38
Issuance, assets	0	0
Sales, assets	(73)	(36)
Settlements, assets	0	0
Balance at end of period, asset	162	118
Unrealized gains (losses) still held, assets	(4)	(2)
Trading non-derivative assets \| Commercial
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	145	81
Net realized/unrealized gains (losses) included in principal transactions	(5)	(2)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	56	1
Transfers out of Level 3, assets	(13)	(26)
Purchases, assets	19	5
Issuance, assets	0	0
Sales, assets	(39)	(7)
Settlements, assets	0	0
Balance at end of period, asset	163	52
Unrealized gains (losses) still held, assets	(4)	(3)
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	911	681
Net realized/unrealized gains (losses) included in principal transactions	18	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	174	81
Transfers out of Level 3, assets	(174)	(116)
Purchases, assets	303	209
Issuance, assets	0	0
Sales, assets	(249)	(187)
Settlements, assets	0	0
Balance at end of period, asset	983	668
Unrealized gains (losses) still held, assets	11	(4)
Trading non-derivative assets \| U.S. Treasury and federal agency securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1	4
Net realized/unrealized gains (losses) included in principal transactions	0	(4)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	2
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	1	2
Unrealized gains (losses) still held, assets	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	7	37
Net realized/unrealized gains (losses) included in principal transactions	(2)	1
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	19	0
Transfers out of Level 3, assets	0	(20)
Purchases, assets	0	1
Issuance, assets	0	0
Sales, assets	(1)	(13)
Settlements, assets	0	0
Balance at end of period, asset	23	6
Unrealized gains (losses) still held, assets	0	0
Trading non-derivative assets \| Foreign government
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	119	23
Net realized/unrealized gains (losses) included in principal transactions	7	1
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	50
Transfers out of Level 3, assets	(25)	0
Purchases, assets	12	30
Issuance, assets	0	0
Sales, assets	(60)	(10)
Settlements, assets	0	0
Balance at end of period, asset	53	94
Unrealized gains (losses) still held, assets	6	(12)
Trading non-derivative assets \| Corporate
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	394	412
Net realized/unrealized gains (losses) included in principal transactions	30	9
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	14	142
Transfers out of Level 3, assets	(127)	(34)
Purchases, assets	96	647
Issuance, assets	0	0
Sales, assets	(111)	(163)
Settlements, assets	0	0
Balance at end of period, asset	296	1,013
Unrealized gains (losses) still held, assets	90	(46)
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	192	174
Net realized/unrealized gains (losses) included in principal transactions	3	(5)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	12	49
Transfers out of Level 3, assets	(6)	(26)
Purchases, assets	31	50
Issuance, assets	0	0
Sales, assets	(7)	(43)
Settlements, assets	0	0
Balance at end of period, asset	225	199
Unrealized gains (losses) still held, assets	4	9
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	668	613
Net realized/unrealized gains (losses) included in principal transactions	15	5
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	5	58
Transfers out of Level 3, assets	(63)	(67)
Purchases, assets	121	131
Issuance, assets	0	0
Sales, assets	(179)	(274)
Settlements, assets	0	0
Balance at end of period, asset	567	466
Unrealized gains (losses) still held, assets	5	(20)
Trading non-derivative assets \| Other trading assets
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	648	576
Net realized/unrealized gains (losses) included in principal transactions	28	47
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	245	28
Transfers out of Level 3, assets	(2)	(62)
Purchases, assets	290	249
Issuance, assets	0	10
Sales, assets	(115)	(352)
Settlements, assets	0	(4)
Balance at end of period, asset	1,094	492
Unrealized gains (losses) still held, assets	36	(97)
Investments
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2,049	2,227
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	13	(83)
Transfers into Level 3	13	315
Transfers out of Level 3, assets	(137)	(109)
Purchases, assets	281	187
Issuance, assets	0	0
Sales, assets	(326)	(159)
Settlements, assets	0	0
Balance at end of period, asset	1,893	2,378
Unrealized gains (losses) still held, assets	7	(96)
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	30	51
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(2)	(7)
Transfers into Level 3	0	1
Transfers out of Level 3, assets	0	0
Purchases, assets	0	4
Issuance, assets	0	0
Sales, assets	0	(3)
Settlements, assets	0	0
Balance at end of period, asset	28	46
Unrealized gains (losses) still held, assets	(1)	(10)
Investments \| Residential
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	41	94
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	(2)
Transfers into Level 3	0	0
Transfers out of Level 3, assets	0	(39)
Purchases, assets	0	0
Issuance, assets	0	0
Sales, assets	(16)	(9)
Settlements, assets	0	0
Balance at end of period, asset	25	44
Unrealized gains (losses) still held, assets	0	(2)
Investments \| Commercial
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	0
Net realized/unrealized gains (losses) included in principal transactions	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0
Transfers into Level 3	0
Transfers out of Level 3, assets	0
Purchases, assets	0
Issuance, assets	0
Sales, assets	0
Settlements, assets	0
Balance at end of period, asset	0
Unrealized gains (losses) still held, assets	0
Investments \| Mortgage-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	71	145
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(2)	(9)
Transfers into Level 3	0	1
Transfers out of Level 3, assets	0	(39)
Purchases, assets	0	4
Issuance, assets	0	0
Sales, assets	(16)	(12)
Settlements, assets	0	0
Balance at end of period, asset	53	90
Unrealized gains (losses) still held, assets	(1)	(12)
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	1
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	0
Transfers out of Level 3, assets	0	0
Purchases, assets	51	0
Issuance, assets	0	0
Sales, assets	0	0
Settlements, assets	0	0
Balance at end of period, asset	51	1
Unrealized gains (losses) still held, assets	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	586	772
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	17	(44)
Transfers into Level 3	1	0
Transfers out of Level 3, assets	(75)	(11)
Purchases, assets	1	0
Issuance, assets	0	0
Sales, assets	(9)	(12)
Settlements, assets	0	0
Balance at end of period, asset	521	705
Unrealized gains (losses) still held, assets	12	(43)
Investments \| Foreign government
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	608	786
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(2)	(24)
Transfers into Level 3	10	250
Transfers out of Level 3, assets	(1)	(59)
Purchases, assets	160	183
Issuance, assets	0	0
Sales, assets	(224)	(107)
Settlements, assets	0	0
Balance at end of period, asset	551	1,029
Unrealized gains (losses) still held, assets	2	(25)
Investments \| Corporate
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	343	188
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	3	(4)
Transfers into Level 3	0	53
Transfers out of Level 3, assets	(61)	0
Purchases, assets	58	0
Issuance, assets	0	0
Sales, assets	(52)	0
Settlements, assets	0	0
Balance at end of period, asset	291	237
Unrealized gains (losses) still held, assets	0	0
Investments \| Marketable equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	10	16
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	2	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	12	16
Unrealized gains (losses) still held, assets	0	0
Investments \| Asset-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1	3
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	12
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	(13)
Settlements, assets	0	0
Balance at end of period, asset	1	2
Unrealized gains (losses) still held, assets	0	(2)
Investments \| Other trading assets
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	(1)	0
Transfers into Level 3	0	0
Transfers out of Level 3, assets	0	0
Purchases, assets	5	0
Issuance, assets	0	0
Sales, assets	0	0
Settlements, assets	0	0
Balance at end of period, asset	4	0
Unrealized gains (losses) still held, assets	0	0
Investments \| Non-marketable equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	430	316
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(4)	(14)
Transfers into Level 3	2	11
Transfers out of Level 3, assets	0	0
Purchases, assets	6	0
Issuance, assets	0	0
Sales, assets	(25)	(15)
Settlements, assets	0	0
Balance at end of period, asset	409	298
Unrealized gains (losses) still held, assets	(6)	(14)
Loans
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,361	711
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	17	(85)
Transfers into Level 3	0	0
Transfers out of Level 3, assets	(190)	(2)
Purchases, assets	0	0
Issuance, assets	106	0
Sales, assets	0	0
Settlements, assets	(654)	(2)
Balance at end of period, asset	640	622
Unrealized gains (losses) still held, assets	(14)	7
Mortgage servicing rights
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	665	404
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(3)	99
Transfers into Level 3	0	0
Transfers out of Level 3, assets	0	0
Purchases, assets	0	0
Issuance, assets	12	34
Sales, assets	0	0
Settlements, assets	(16)	(17)
Balance at end of period, asset	658	520
Unrealized gains (losses) still held, assets	(3)	98
Other financial assets measured on a recurring basis
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	57	73
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(3)	2
Transfers into Level 3	0	0
Transfers out of Level 3, assets	(1)	(4)
Purchases, assets	1	1
Issuance, assets	0	25
Sales, assets	(2)	(1)
Settlements, assets	0	(28)
Balance at end of period, asset	52	68
Unrealized gains (losses) still held, assets	$ 4	$ 10

FAIR VALUE MEASUREMENT - Leve_2

FAIR VALUE MEASUREMENT - Level 3 Fair Value Rollforward Narrative (Details) - Long-term debt - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers into Level 3, liabilities	$ 1,098	$ 3,408
Transfers out of Level 3	(4,800)	(900)
Option Volatility
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers into Level 3, liabilities	1,000	2,900
Equity Volatility
Fair value, assets and liabilities measured on recurring basis, level 3 fair-value category disclosures
Transfers into Level 3, liabilities	$ 100	$ 500

FAIR VALUE MEASUREMENT - Valuat

FAIR VALUE MEASUREMENT - Valuation Techniques and Inputs for Level 3 Fair Value Measurements (Details)	Mar. 31, 2023 USD ($) year	Dec. 31, 2022 USD ($) year
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities	$ 887,000,000	$ 895,000,000
Derivative assets	66,079,000,000	75,306,000,000
Model-based \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	152,000,000	146,000,000
Marketable equity securities	33,000,000	31,000,000
Loans and leases	397,000,000	1,059,000,000
Mortgage servicing rights	82,000,000	84,000,000
Interest-bearing deposits		15,000,000
Securities loaned and sold under agreement to repurchase	804,000,000
Short-term borrowings and long-term debt	35,492,000,000	36,155,000,000
Securities Loaned or Sold under Agreements to Repurchase, Fair Value Disclosure		970,000,000
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Fair Value Disclosure		6,000,000
Model-based \| Level 3 \| Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	6,123,000,000	7,108,000,000
Model-based \| Level 3 \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1,544,000,000	1,437,000,000
Model-based \| Level 3 \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	4,291,000,000	4,430,000,000
Model-based \| Level 3 \| Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	2,366,000,000	2,724,000,000
Model-based \| Level 3 \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1,175,000,000	1,520,000,000
Yield analysis \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities	674,000,000	732,000,000
Asset-backed securities	268,000,000	308,000,000
Price-based \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities	342,000,000	228,000,000
State and municipal, foreign government, corporate and other debt securities	2,832,000,000	2,360,000,000
Marketable equity securities	183,000,000	147,000,000
Asset-backed securities	282,000,000	304,000,000
Non-marketable equities		101,000,000
Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross)	72,000,000	57,000,000
Loans and leases	243,000,000	304,000,000
Securities sold, not yet purchased and other trading liabilities	63,000,000
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Fair Value Disclosure		47,000,000
Price-based \| Level 3 \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	538,000,000	439,000,000
Comparable analysis \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	273,000,000	287,000,000
Cash flow \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	87,000,000
Mortgage servicing rights	575,000,000	$ 580,000,000
Forward price \| Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest-bearing deposits	$ 16,000,000
Minimum \| Model-based \| Level 3 \| Interest Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	1.68%	2.61%
Securities loaned and sold under agreement to repurchase	0.0236
Securities Loaned And Sold Under Agreements To Repurchase, Measurement Input		0.0401
Minimum \| Model-based \| Level 3 \| Credit Spread
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	0.15%	0.15%
Minimum \| Model-based \| Level 3 \| Credit Spread \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.0116
Minimum \| Model-based \| Level 3 \| Credit Spread \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0007	0.000250
Minimum \| Model-based \| Level 3 \| Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	71
Minimum \| Model-based \| Level 3 \| WAL
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities	2	2.24
Mortgage servicing rights \| year	3.83	3.92
Minimum \| Model-based \| Level 3 \| WAL \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		2.24
Minimum \| Model-based \| Level 3 \| Recovery
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities	$ 7,148,000,000
Marketable equity securities		7,148,000,000
Derivative assets \| year	7,148,000,000
Minimum \| Model-based \| Level 3 \| Recovery \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		$ 7,148,000,000
Minimum \| Model-based \| Level 3 \| IR Normal Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Short-term borrowings and long-term debt	0.0030	0.0033
Minimum \| Model-based \| Level 3 \| IR Normal Volatility \| Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0030	0.0033
Minimum \| Model-based \| Level 3 \| IR Normal Volatility \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.0033
Minimum \| Model-based \| Level 3 \| IR Basis \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0031	(0.0423)
Minimum \| Model-based \| Level 3 \| Equity Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		0.0005
Minimum \| Model-based \| Level 3 \| Equity Volatility \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.3033	0.0005
Minimum \| Model-based \| Level 3 \| Equity Volatility \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0	0.0005
Minimum \| Model-based \| Level 3 \| FX Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Measurement Input		0.0200
Minimum \| Model-based \| Level 3 \| FX Volatility \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0110
Minimum \| Model-based \| Level 3 \| Equity Forward \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.7209	0.6834
Minimum \| Model-based \| Level 3 \| Equity - FX Correlation \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	2	(0.9500)
Minimum \| Model-based \| Level 3 \| Equity-IR Correlation
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	(0.2000)
Minimum \| Model-based \| Level 3 \| Equity-IR Correlation \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		(0.1883)
Minimum \| Model-based \| Level 3 \| Commodity Correlation \| Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	(0.3000)	(0.3200)
Minimum \| Model-based \| Level 3 \| Commodity Volatility \| Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.1329	0.1043
Minimum \| Model-based \| Level 3 \| Forward Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest-bearing deposits		1
Minimum \| Model-based \| Level 3 \| Forward Price \| Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.1979	0.1427
Minimum \| Model-based \| Level 3 \| Equity - Equity Correlation \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	(0.9500)	(0.0398)
Minimum \| Yield analysis \| Level 3 \| Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities	4.73%	4.41%
Asset-backed securities	6%	5.76%
Minimum \| Price-based \| Level 3 \| Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities	$ 0.50	$ 1.04
State and municipal, foreign government, corporate and other debt securities	0.01	0.01
Marketable equity securities	0	0
Asset-backed securities	0	10.50
Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross)	0.01	$ 80.16
Loans and leases		0.01
Securities sold, not yet purchased and other trading liabilities	$ 0
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Measurement Input		0
Minimum \| Price-based \| Level 3 \| Price \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1.58
Derivative assets		$ 31.71
Minimum \| Price-based \| Level 3 \| PE Ratio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		14
Minimum \| Price-based \| Level 3 \| Revenue Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		3.60
Minimum \| Price-based \| Level 3 \| Equity Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0
Minimum \| Price-based \| Level 3 \| Equity Forward
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.7209	0.6834
Minimum \| Price-based \| Level 3 \| Commodity Correlation
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	(0.3000)
Minimum \| Price-based \| Level 3 \| Commodity Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.1329
Minimum \| Price-based \| Level 3 \| Forward Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.1979	0.1427
Minimum \| Price-based \| Level 3 \| Recovery Rate \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.1500	0.2500
Minimum \| Price-based \| Level 3 \| Credit Correlation \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.2500	0.2500
Minimum \| Price-based \| Level 3 \| Upfront Points \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	(0.0027)
Minimum \| Price-based \| Level 3 \| Cost of Capital
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		0.0810
Minimum \| Price-based \| Level 3 \| Credit Spread Volatility \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.3558
Minimum \| Comparable analysis \| Level 3 \| Illiquidity Discount
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.0800	0.0860
Minimum \| Cash flow \| Level 3 \| Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	(0.0040)	(0.0040)
Minimum \| Cash flow \| Level 3 \| PE Ratio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	14
Minimum \| Cash flow \| Level 3 \| Discount to price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.0850
Minimum \| Cash flow \| Level 3 \| Revenue Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	3.50
Minimum \| Forward price \| Level 3 \| Equity Forward
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest-bearing deposits	1
Maximum \| Model-based \| Level 3 \| Interest Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	4.90%	2.61%
Securities loaned and sold under agreement to repurchase	0.0490
Securities Loaned And Sold Under Agreements To Repurchase, Measurement Input		0.0497
Maximum \| Model-based \| Level 3 \| Credit Spread
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities borrowed and purchased under agreements to resell	0.15%	0.15%
Maximum \| Model-based \| Level 3 \| Credit Spread \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.0626
Maximum \| Model-based \| Level 3 \| Credit Spread \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0972	0.095510
Maximum \| Model-based \| Level 3 \| Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	100
Maximum \| Model-based \| Level 3 \| WAL
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities	2	2.24
Mortgage servicing rights \| year	9.11	9.33
Maximum \| Model-based \| Level 3 \| WAL \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		2.24
Maximum \| Model-based \| Level 3 \| Recovery
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities	$ 7,148,000,000
Marketable equity securities		7,148,000,000
Derivative assets \| year	7,148,000,000
Maximum \| Model-based \| Level 3 \| Recovery \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		$ 7,148,000,000
Maximum \| Model-based \| Level 3 \| IR Normal Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Short-term borrowings and long-term debt	0.0207	0.0182
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	0.0182
Maximum \| Model-based \| Level 3 \| IR Normal Volatility \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.0147
Maximum \| Model-based \| Level 3 \| IR Basis \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0207	0.0968
Maximum \| Model-based \| Level 3 \| Equity Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		3.0072
Maximum \| Model-based \| Level 3 \| Equity Volatility \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.3499	3.0072
Maximum \| Model-based \| Level 3 \| Equity Volatility \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	3.0207	3.0072
Maximum \| Model-based \| Level 3 \| FX Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Measurement Input		0.4000
Maximum \| Model-based \| Level 3 \| FX Volatility \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.4450
Maximum \| Model-based \| Level 3 \| Equity Forward \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	2.5463	2.7161
Maximum \| Model-based \| Level 3 \| Equity - FX Correlation \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	2	0.5000
Maximum \| Model-based \| Level 3 \| Equity-IR Correlation
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.6000
Maximum \| Model-based \| Level 3 \| Equity-IR Correlation \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.6000
Maximum \| Model-based \| Level 3 \| Commodity Correlation \| Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.9373	0.9194
Maximum \| Model-based \| Level 3 \| Commodity Volatility \| Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1.0792	1.5150
Maximum \| Model-based \| Level 3 \| Forward Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest-bearing deposits		1.0130
Maximum \| Model-based \| Level 3 \| Forward Price \| Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	6.8312	3.8550
Maximum \| Model-based \| Level 3 \| Equity - Equity Correlation \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.7000	0.9868
Maximum \| Yield analysis \| Level 3 \| Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities	21.61%	20.30%
Asset-backed securities	23%	18.58%
Maximum \| Price-based \| Level 3 \| Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities	$ 129.67	$ 99.71
State and municipal, foreign government, corporate and other debt securities	921.88	994.68
Marketable equity securities	10,165.3	9,087.76
Asset-backed securities	100	145
Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross)	106	$ 105.32
Loans and leases		100.53
Securities sold, not yet purchased and other trading liabilities	$ 2,720
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Measurement Input		9,087.76
Maximum \| Price-based \| Level 3 \| Price \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	99.26
Derivative assets		$ 99
Maximum \| Price-based \| Level 3 \| PE Ratio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		15.70
Maximum \| Price-based \| Level 3 \| Revenue Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		13.90
Maximum \| Price-based \| Level 3 \| Equity Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	3.0207
Maximum \| Price-based \| Level 3 \| Equity Forward
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	2.5463	2.7161
Maximum \| Price-based \| Level 3 \| Commodity Correlation
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.9373
Maximum \| Price-based \| Level 3 \| Commodity Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	1.0792
Maximum \| Price-based \| Level 3 \| Forward Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	6.8312	3.2485
Maximum \| Price-based \| Level 3 \| Recovery Rate \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.7500	0.7500
Maximum \| Price-based \| Level 3 \| Credit Correlation \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.7000	0.8000
Maximum \| Price-based \| Level 3 \| Upfront Points \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.9900
Maximum \| Price-based \| Level 3 \| Cost of Capital
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		0.1750
Maximum \| Price-based \| Level 3 \| Credit Spread Volatility \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.6479
Maximum \| Comparable analysis \| Level 3 \| Illiquidity Discount
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.1100	0.1700
Maximum \| Cash flow \| Level 3 \| Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	0.1200	0.1320
Maximum \| Cash flow \| Level 3 \| PE Ratio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	16.40
Maximum \| Cash flow \| Level 3 \| Discount to price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.3300
Maximum \| Cash flow \| Level 3 \| Revenue Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	16.60
Maximum \| Forward price \| Level 3 \| Equity Forward
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest-bearing deposits	1
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	1.75%	2.61%
Securities loaned and sold under agreement to repurchase	0.0372
Securities Loaned And Sold Under Agreements To Repurchase, Measurement Input		0.0407
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	0.15%	0.15%
Weighted Average \| Model-based \| Level 3 \| Credit Spread \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.0594
Weighted Average \| Model-based \| Level 3 \| Credit Spread \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0131	0.010127
Weighted Average \| Model-based \| Level 3 \| Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	83.60
Weighted Average \| Model-based \| Level 3 \| WAL
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities	2	2.24
Mortgage servicing rights \| year	7.59	7.71
Weighted Average \| Model-based \| Level 3 \| WAL \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		2.24
Weighted Average \| Model-based \| Level 3 \| Recovery
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Marketable equity securities	$ 7,148,000,000
Marketable equity securities		7,148,000,000
Derivative assets \| year	7,148,000,000
Weighted Average \| Model-based \| Level 3 \| Recovery \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		$ 7,148,000,000
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	0.0082	0.0089
Weighted Average \| Model-based \| Level 3 \| IR Normal Volatility \| Interest rate contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0118	0.0096
Weighted Average \| Model-based \| Level 3 \| IR Normal Volatility \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.0067
Weighted Average \| Model-based \| Level 3 \| IR Basis \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.0060	(0.0003)
Weighted Average \| Model-based \| Level 3 \| Equity Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases		0.4262
Weighted Average \| Model-based \| Level 3 \| Equity Volatility \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.3169	0.3391
Weighted Average \| Model-based \| Level 3 \| Equity Volatility \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.3315	0.4147
Weighted Average \| Model-based \| Level 3 \| FX Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Measurement Input		0.1285
Weighted Average \| Model-based \| Level 3 \| FX Volatility \| Foreign exchange contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.1163
Weighted Average \| Model-based \| Level 3 \| Equity Forward \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1.0273	1.0350
Weighted Average \| Model-based \| Level 3 \| Equity - FX Correlation \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	2	(0.1633)
Weighted Average \| Model-based \| Level 3 \| Equity-IR Correlation
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.2934
Weighted Average \| Model-based \| Level 3 \| Equity-IR Correlation \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.3237
Weighted Average \| Model-based \| Level 3 \| Commodity Correlation \| Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.4539	0.3670
Weighted Average \| Model-based \| Level 3 \| Commodity Volatility \| Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.3169	0.3355
Weighted Average \| Model-based \| Level 3 \| Forward Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest-bearing deposits		1.0007
Weighted Average \| Model-based \| Level 3 \| Forward Price \| Commodity and other contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	1.4542	1.0608
Weighted Average \| Model-based \| Level 3 \| Equity - Equity Correlation \| Equity contracts (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	(0.1489)	0.8563
Weighted Average \| Yield analysis \| Level 3 \| Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities	9.44%	9.74%
Asset-backed securities	10%	9.34%
Weighted Average \| Price-based \| Level 3 \| Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage-backed securities	$ 52.80	$ 51.51
State and municipal, foreign government, corporate and other debt securities	202.70	245.85
Marketable equity securities	87.64	114.29
Asset-backed securities	64.79	74.97
Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross)	90.75	$ 92.65
Loans and leases		84.77
Securities sold, not yet purchased and other trading liabilities	$ 42
Securities Loaned Or Sold Under Agreements To Repurchase And Other Trading Liabilities, Measurement Input		41.22
Weighted Average \| Price-based \| Level 3 \| Price \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	35.96
Derivative assets		$ 78.75
Weighted Average \| Price-based \| Level 3 \| PE Ratio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		15.16
Weighted Average \| Price-based \| Level 3 \| Revenue Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		12.40
Weighted Average \| Price-based \| Level 3 \| Equity Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.3090
Weighted Average \| Price-based \| Level 3 \| Equity Forward
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	1.0276	1.0349
Weighted Average \| Price-based \| Level 3 \| Commodity Correlation
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.4539
Weighted Average \| Price-based \| Level 3 \| Commodity Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	0.3169
Weighted Average \| Price-based \| Level 3 \| Forward Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans and leases	1.2962	1.0507
Weighted Average \| Price-based \| Level 3 \| Recovery Rate \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.3977	0.4227
Weighted Average \| Price-based \| Level 3 \| Credit Correlation \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.4700	0.4238
Weighted Average \| Price-based \| Level 3 \| Upfront Points \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets	0.4471
Weighted Average \| Price-based \| Level 3 \| Cost of Capital
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities		0.1044
Weighted Average \| Price-based \| Level 3 \| Credit Spread Volatility \| Credit derivatives (gross)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative assets		0.4047
Weighted Average \| Comparable analysis \| Level 3 \| Illiquidity Discount
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.0879	0.1016
Weighted Average \| Cash flow \| Level 3 \| Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mortgage servicing rights	0.0460	0.0536
Weighted Average \| Cash flow \| Level 3 \| PE Ratio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	14.90
Weighted Average \| Cash flow \| Level 3 \| Discount to price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	0.1500
Weighted Average \| Cash flow \| Level 3 \| Revenue Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Non-marketable equities	14.79
Weighted Average \| Forward price \| Level 3 \| Equity Forward
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest-bearing deposits	1

FAIR VALUE MEASUREMENT - Item_2

FAIR VALUE MEASUREMENT - Items Measured at Fair Value on a Nonrecurring Basis (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Items Measured at Fair Value on a Nonrecurring Basis
Non-marketable equity securities measured using the measurement alternative	$ 7,749	$ 8,040
Nonrecurring \| Level 2
Items Measured at Fair Value on a Nonrecurring Basis
Loans HFS	2,544	457
Other real estate owned	0	0
Loans	0	0
Non-marketable equity securities measured using the measurement alternative	0	0
Total assets	2,544	457
Nonrecurring \| Level 3
Items Measured at Fair Value on a Nonrecurring Basis
Loans HFS	1,382	1,879
Other real estate owned	5	1
Loans	56	69
Non-marketable equity securities measured using the measurement alternative	158	597
Total assets	1,601	2,546
Fair value \| Nonrecurring
Items Measured at Fair Value on a Nonrecurring Basis
Loans HFS	3,926	2,336
Other real estate owned	5	1
Loans	56	69
Non-marketable equity securities measured using the measurement alternative	158	597
Total assets	$ 4,145	$ 3,003

FAIR VALUE MEASUREMENT - Valu_2

FAIR VALUE MEASUREMENT - Valuation Techniques and Inputs for Level 3 Nonrecurring Fair Value Measurements (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Nonrecurring
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	$ (83,000,000)	$ (63,000,000)
Nonrecurring \| Level 3
Valuation techniques and inputs
Loans HFS	1,382,000,000		$ 1,879,000,000
Price-based \| Level 3
Valuation techniques and inputs
Non-marketable equities			101,000,000
Price-based \| Nonrecurring \| Level 3
Valuation techniques and inputs
Loans HFS	1,382,000,000		1,830,000,000
Other real estate owned	4,000,000		1,000,000
Loans	25,000,000
Non-marketable equities	122,000,000		363,000,000
Price-based \| Price \| Nonrecurring \| Level 3 \| Minimum
Valuation techniques and inputs
Loans HFS	75		$ 0.88
Other real estate owned	100
Non-marketable equities	4.02
Non-marketable equities			0.46
Price-based \| Price \| Nonrecurring \| Level 3 \| Maximum
Valuation techniques and inputs
Loans HFS	104.48		$ 100.23
Other real estate owned	100
Non-marketable equities	1,912
Non-marketable equities			2,416.43
Price-based \| Price \| Nonrecurring \| Level 3 \| Weighted Average
Valuation techniques and inputs
Loans HFS	91.79		$ 65.91
Other real estate owned	100
Non-marketable equities	1,183
Non-marketable equities			557.86
Price-based \| Appraised Value \| Nonrecurring \| Level 3 \| Minimum
Valuation techniques and inputs
Other real estate owned	18,899		$ 30,000
Price-based \| Appraised Value \| Nonrecurring \| Level 3 \| Maximum
Valuation techniques and inputs
Other real estate owned	729,000		441,750
Price-based \| Appraised Value \| Nonrecurring \| Level 3 \| Weighted Average
Valuation techniques and inputs
Other real estate owned	367,017		$ 310,552
Price-based \| Revenue Multiple \| Level 3 \| Minimum
Valuation techniques and inputs
Non-marketable equities			3.60
Price-based \| Revenue Multiple \| Level 3 \| Maximum
Valuation techniques and inputs
Non-marketable equities			13.90
Price-based \| Revenue Multiple \| Level 3 \| Weighted Average
Valuation techniques and inputs
Non-marketable equities			12.40
Price-based \| Revenue Multiple \| Nonrecurring \| Level 3
Valuation techniques and inputs
Non-marketable equities			$ 234,000,000
Price-based \| Revenue Multiple \| Nonrecurring \| Level 3 \| Minimum
Valuation techniques and inputs
Non-marketable equities			4.95
Price-based \| Revenue Multiple \| Nonrecurring \| Level 3 \| Maximum
Valuation techniques and inputs
Non-marketable equities			73.10
Price-based \| Revenue Multiple \| Nonrecurring \| Level 3 \| Weighted Average
Valuation techniques and inputs
Non-marketable equities			19.68
Recovery analysis \| Nonrecurring \| Level 3
Valuation techniques and inputs
Loans	32,000,000		$ 45,000,000
Recovery analysis \| Appraised Value \| Nonrecurring \| Level 3 \| Minimum
Valuation techniques and inputs
Loans	12,000		12,000
Recovery analysis \| Appraised Value \| Nonrecurring \| Level 3 \| Maximum
Valuation techniques and inputs
Loans	24,592,081		14,022,820
Recovery analysis \| Appraised Value \| Nonrecurring \| Level 3 \| Weighted Average
Valuation techniques and inputs
Loans	10,920,430		3,714,342
Comparable analysis \| Nonrecurring \| Level 3
Valuation techniques and inputs
Non-marketable equities	$ 35,000,000
Comparable analysis \| Revenue Multiple \| Nonrecurring \| Level 3 \| Minimum
Valuation techniques and inputs
Non-marketable equities	5.20
Comparable analysis \| Revenue Multiple \| Nonrecurring \| Level 3 \| Maximum
Valuation techniques and inputs
Non-marketable equities	21.90
Comparable analysis \| Revenue Multiple \| Nonrecurring \| Level 3 \| Weighted Average
Valuation techniques and inputs
Non-marketable equities	13
Appraised value \| Nonrecurring \| Level 3
Valuation techniques and inputs
Loans			$ 24,000,000
Loans held-for-sale \| Nonrecurring
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	$ (56,000,000)	(152,000,000)
Other real estate owned \| Nonrecurring
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	0	0
Loans \| Nonrecurring
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	(2,000,000)	4,000,000
Non-marketable equity securities measured using the measurement alternative \| Nonrecurring
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	$ (25,000,000)	$ 85,000,000

FAIR VALUE MEASUREMENT - Estima

FAIR VALUE MEASUREMENT - Estimate Fair Value of Financial Instruments Not Carried at Fair Value (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Assets
Loans	$ 5,134	$ 5,360
Liabilities
Deposits	1,330,459	1,365,954
Allowance for credit losses	17,169	16,974	$ 15,393	$ 16,455
Loans, net of unearned income	651,995	657,221
Corporate
Assets
Loans	4,896	5,123
Liabilities
Allowance for credit losses	2,780	2,855	$ 3,025	$ 2,415
Loans, net of unearned income	288,299	289,154
Carrying value
Assets
Investments, net of allowance	269,600	274,300
Securities borrowed and purchased under agreements to resell	128,200	125,900
Loans	629,300	634,500
Other financial assets	415,500	427,100
Liabilities
Deposits	1,327,500	1,364,100
Securities loaned and sold under agreements to repurchase	191,400	131,600
Long-term debt	164,500	165,600
Other financial liabilities	141,700	142,400
Allowance for credit losses	17,200	17,000
Estimated fair value
Assets
Investments, net of allowance	248,200	249,200
Securities borrowed and purchased under agreements to resell	128,300	125,900
Loans	635,900	634,900
Other financial assets	415,500	427,100
Liabilities
Deposits	1,327,600	1,345,400
Securities loaned and sold under agreements to repurchase	191,400	131,600
Long-term debt	161,700	160,500
Other financial liabilities	141,700	142,400
Estimated fair value \| Corporate
Liabilities
Loans, net of unearned income	4,896	5,123
Estimated fair value \| Level 1
Assets
Investments, net of allowance	125,600	123,200
Securities borrowed and purchased under agreements to resell	0	0
Loans	0	0
Other financial assets	310,700	320,000
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
Investments, net of allowance	120,200	123,100
Securities borrowed and purchased under agreements to resell	128,300	125,900
Loans	0	0
Other financial assets	18,200	22,000
Liabilities
Deposits	1,139,400	1,159,400
Securities loaned and sold under agreements to repurchase	191,400	131,600
Long-term debt	146,600	151,100
Other financial liabilities	22,600	26,500
Estimated fair value \| Level 3
Assets
Investments, net of allowance	2,400	2,900
Securities borrowed and purchased under agreements to resell	0	0
Loans	635,900	634,900
Other financial assets	86,600	85,100
Liabilities
Deposits	188,200	186,000
Securities loaned and sold under agreements to repurchase	0	0
Long-term debt	15,100	9,400
Other financial liabilities	119,100	115,900
Estimated fair value \| Level 3 \| Corporate
Fair value measurements additional disclosures
Unfunded lending commitments	7,300	13,700
Lease financing
Liabilities
Loans, net of unearned income	300	400
Lease financing \| Corporate
Liabilities
Loans, net of unearned income	$ 348	$ 354

FAIR VALUE ELECTIONS - Changes

FAIR VALUE ELECTIONS - Changes in Fair Value Gains (Losses) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Securities borrowed and purchased under agreements to resell
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	$ 85	$ (62)
Trading account assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	61	(61)
Certain corporate loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(309)	(332)
Certain consumer loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	5	(1)
Loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(304)	(333)
MSRs
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(3)	98
Certain mortgage loans HFS
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	8	(186)
Total other assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	5	(88)
Total assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(153)	(544)
Interest-bearing deposits
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(134)	45
Securities loaned and sold under agreements to repurchase
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(68)	77
Trading account liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	75	(640)
Short-term borrowings
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(142)	132
Long-term debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	(4,349)	6,071
Total liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Gain (loss) from changes in fair value	$ (4,618)	$ 5,685

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
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Fair Value Option Quantitative Disclosures
Gain (loss) on change in estimated fair value of debt liabilities due to change in company's own credit risk	$ (433)	$ 1,050
Balance of non-accrual loans or loans more than 90 days past due	1		$ 1
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	0		0
Certain loans and other credit product
Fair Value Option Quantitative Disclosures
Changes in fair value due to instrument-specific credit risk loss - gain (loss)	9	$ (59)
Certain loans and other credit product \| Trading assets
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of (less than) fair value	260		167
Balance of non-accrual loans or loans more than 90 days past due	0		0
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	0		0
Certain loans and other credit product \| Loans
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of (less than) fair value	125		51
Balance of non-accrual loans or loans more than 90 days past due	2		2
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	1		0
Certain debt host contracts across unallocated precious metals accounts
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	300		300
Certain Investments in Unallocated Precious Metals \| Forward derivative contract \| Purchased
Fair Value Option Quantitative Disclosures
Derivative notionals	25,100
Certain Investments in Unallocated Precious Metals \| Forward derivative contract \| Sold
Fair Value Option Quantitative Disclosures
Derivative notionals	17,200
Mortgage receivable
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of (less than) fair value	6		(10)
Carrying amount \| Certain loans and other credit product \| Trading assets
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	5,364		6,011
Carrying amount \| Certain loans and other credit product \| Loans
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	5,134		5,360
Carrying amount \| Loans held-for-sale
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	901		793
Fair value \| Certain loans and other credit product
Fair Value Option Quantitative Disclosures
Unfunded lending commitments	$ 641		$ 729

FAIR VALUE ELECTIONS - Certain

FAIR VALUE ELECTIONS - Certain Structured and Non-Structured Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 115,200	$ 106,000
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	(3,146)	(2,944)
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	(10)	(9)
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	115,168	105,995
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	6,873	6,222
Interest rate linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	57,300	53,400
Foreign exchange linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	100	100
Equity linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	47,700	42,500
Commodity linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	5,000	5,000
Credit linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 5,100	$ 5,000

GUARANTEES AND COMMITMENTS - Gu

GUARANTEES AND COMMITMENTS - Guarantees (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Maximum potential amount of future payments
Expire within 1 year	$ 281,700	$ 281,500
Expire after 1 year	112,700	104,600
Total amount outstanding	394,400	386,100
Carrying value	1,291	1,376
Amount of cash initial margin collected and remitted	19,200	18,000
Cash collateral available to reimburse losses realized under guarantees and indemnifications	52,600	51,800
Securities and other marketable assets held as collateral	71,900	63,700
Letters of credit in favor of the Company held as collateral	3,200	3,700
Financial standby letters of credit
Maximum potential amount of future payments
Expire within 1 year	23,300	31,300
Expire after 1 year	67,200	58,300
Total amount outstanding	90,500	89,600
Carrying value	805	905
Performance guarantees
Maximum potential amount of future payments
Expire within 1 year	4,800	6,100
Expire after 1 year	5,700	5,600
Total amount outstanding	10,500	11,700
Carrying value	52	65
Derivative instruments considered to be guarantees
Maximum potential amount of future payments
Expire within 1 year	22,900	18,500
Expire after 1 year	29,300	30,000
Total amount outstanding	52,200	48,500
Carrying value	372	353
Loans sold with recourse
Maximum potential amount of future payments
Expire within 1 year	0	0
Expire after 1 year	1,700	1,700
Total amount outstanding	1,700	1,700
Carrying value	13	13
Repurchase reserve for consumer mortgages representations and warranties	10	10
Securities lending indemnifications
Maximum potential amount of future payments
Expire within 1 year	108,700	95,900
Expire after 1 year	0	0
Total amount outstanding	108,700	95,900
Carrying value	0	0
Credit card merchant processing
Maximum potential amount of future payments
Expire within 1 year	121,700	129,600
Expire after 1 year	0	0
Total amount outstanding	121,700	129,600
Carrying value	1	1
Credit card arrangements with partners
Maximum potential amount of future payments
Expire within 1 year	100	0
Expire after 1 year	400	600
Total amount outstanding	500	600
Carrying value	7	7
Other
Maximum potential amount of future payments
Expire within 1 year	200	100
Expire after 1 year	8,400	8,400
Total amount outstanding	8,600	8,500
Carrying value	$ 41	$ 32

GUARANTEES AND COMMITMENTS - Pe

GUARANTEES AND COMMITMENTS - Performance Risk (Details) - USD ($) $ in Billions	Mar. 31, 2023	Dec. 31, 2022
Guarantor Obligations
Maximum potential amount of future payments	$ 394.4	$ 386.1
Classified based on internal and external credit ratings
Guarantor Obligations
Maximum potential amount of future payments	101.3	100.4
Investment grade
Guarantor Obligations
Maximum potential amount of future payments	78	77.9
Non-investment grade
Guarantor Obligations
Maximum potential amount of future payments	18.8	18.9
Not rated
Guarantor Obligations
Maximum potential amount of future payments	4.5	3.6
Financial standby letters of credit
Guarantor Obligations
Maximum potential amount of future payments	90.5	89.6
Financial standby letters of credit \| Classified based on internal and external credit ratings
Guarantor Obligations
Maximum potential amount of future payments	90.5	89.6
Financial standby letters of credit \| Investment grade
Guarantor Obligations
Maximum potential amount of future payments	78	77.9
Financial standby letters of credit \| Non-investment grade
Guarantor Obligations
Maximum potential amount of future payments	10.2	10.4
Financial standby letters of credit \| Not rated
Guarantor Obligations
Maximum potential amount of future payments	2.3	1.3
Loans sold with recourse
Guarantor Obligations
Maximum potential amount of future payments	1.7	1.7
Loans sold with recourse \| Classified based on internal and external credit ratings
Guarantor Obligations
Maximum potential amount of future payments	1.7	1.7
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	1.7	1.7
Credit card arrangements with partners
Guarantor Obligations
Maximum potential amount of future payments	0.5	0.6
Credit card arrangements with partners \| Classified based on internal and external credit ratings
Guarantor Obligations
Maximum potential amount of future payments	0.5	0.6
Credit card arrangements with partners \| Investment grade
Guarantor Obligations
Maximum potential amount of future payments	0	0
Credit card arrangements with partners \| Non-investment grade
Guarantor Obligations
Maximum potential amount of future payments	0	0
Credit card arrangements with partners \| Not rated
Guarantor Obligations
Maximum potential amount of future payments	0.5	0.6
Other
Guarantor Obligations
Maximum potential amount of future payments	8.6	8.5
Other \| Classified based on internal and external credit ratings
Guarantor Obligations
Maximum potential amount of future payments	8.6	8.5
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	8.6	8.5
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	Mar. 31, 2023	Dec. 31, 2022
Guarantor Obligations
Credit commitments	$ 1,016,113	$ 1,015,564
Unsettled reverse repurchase and securities borrowing agreements	138,000	111,600
Unsettled repurchase and securities lending agreements	75,500	37,300
Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	5,996	5,316
One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	2,379	2,394
Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	6,458	6,380
Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	14,154	15,170
Credit card lines
Guarantor Obligations
Credit commitments	688,339	683,232
Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	293,297	297,399
Other commitments and contingencies
Guarantor Obligations
Credit commitments	5,490	$ 5,673
UNITED STATES
Guarantor Obligations
Credit commitments	825,030
UNITED STATES \| Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	663
UNITED STATES \| One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	1,200
UNITED STATES \| Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	5,772
UNITED STATES \| Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	12,552
UNITED STATES \| Credit card lines
Guarantor Obligations
Credit commitments	612,236
UNITED STATES \| Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	187,295
UNITED STATES \| Other commitments and contingencies
Guarantor Obligations
Credit commitments	5,312
In offices outside North America
Guarantor Obligations
Credit commitments	191,083
In offices outside North America \| Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	5,333
In offices outside North America \| One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	1,179
In offices outside North America \| Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	686
In offices outside North America \| Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	1,602
In offices outside North America \| Credit card lines
Guarantor Obligations
Credit commitments	76,103
In offices outside North America \| Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	106,002
In offices outside North America \| Other commitments and contingencies
Guarantor Obligations
Credit commitments	$ 178

GUARANTEES AND COMMITMENTS - Re

GUARANTEES AND COMMITMENTS - Restricted Cash (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 16,605	$ 16,976
Asset pledged as collateral
Restricted Cash and Cash Equivalents Items [Line Items]
Financial instruments, owned, at fair value	2,700	1,800
Cash and due from banks
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	4,211	4,820
Deposits with banks, net of allowance
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 12,394	$ 12,156

LEASES (Details)

LEASES (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
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	$ 2,855	$ 2,892
Lease liability	$ 3,029	$ 3,076
Weighted Average
Lessee, Lease, Description [Line Items]
Operating lease term	6 years

CONTINGENCIES (Details)

CONTINGENCIES (Details) $ in Billions	Mar. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Reasonably possible unaccrued loss	$ 1.2

CONDENSED CONSOLIDATING FINAN_3

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Statements of Income and Comprehensive Income (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Revenues
Dividends from subsidiaries		$ 0	$ 0
Interest revenue		29,395	13,151
Interest revenue—intercompany		0	0
Interest expense		16,047	2,280
Interest expense—intercompany		0	0
Net interest income		13,348	10,871
Commissions and fees		2,366	2,568
Commissions and fees—intercompany		0	0
Principal transactions		3,939	4,590
Principal transactions—intercompany		0	0
Other revenue		1,794	1,157
Other revenue—intercompany		0	0
Total non-interest revenues		8,099	8,315
Total revenues, net of interest expense		21,447	19,186
Total provisions for credit losses and for benefits and claims	[1],[2]	1,975	755
Operating expenses
Compensation and benefits		7,538	6,820
Compensation and benefits—intercompany		0	0
Other operating		5,751	6,345
Other operating—intercompany		0	0
Total operating expenses		13,289	13,165
Equity in undistributed income of subsidiaries		0	0
Income from continuing operations before income taxes		6,183	5,266
Provision (benefits) for income taxes		1,531	941
Income from continuing operations		4,652	4,325
Income (loss) from discontinued operations, net of taxes		(1)	(2)
Net income before attribution to noncontrolling interests		4,651	4,323
Noncontrolling interests		45	17
Citigroup’s net income		4,606	4,306
Comprehensive income
Add: Other comprehensive income (loss)	[3]	1,594	(4,820)
Total Citigroup comprehensive income (loss)		6,200	(514)
Add: Other comprehensive income (loss) attributable to noncontrolling interests		32	(29)
Add: Net income (loss) attributable to noncontrolling interests		45	17
Total comprehensive income (loss)		6,277	(526)
Reportable legal entities \| Citigroup parent company
Revenues
Dividends from subsidiaries		3,291	250
Interest revenue		0	0
Interest revenue—intercompany		1,653	902
Interest expense		1,503	1,179
Interest expense—intercompany		326	90
Net interest income		(176)	(367)
Commissions and fees		0	0
Commissions and fees—intercompany		(14)	0
Principal transactions		(631)	1,862
Principal transactions—intercompany		327	(1,849)
Other revenue		(59)	69
Other revenue—intercompany		16	(57)
Total non-interest revenues		(361)	25
Total revenues, net of interest expense		2,754	(92)
Total provisions for credit losses and for benefits and claims		0	0
Operating expenses
Compensation and benefits		5	0
Compensation and benefits—intercompany		17	11
Other operating		33	24
Other operating—intercompany		4	3
Total operating expenses		59	38
Equity in undistributed income of subsidiaries		1,543	4,134
Income from continuing operations before income taxes		4,238	4,004
Provision (benefits) for income taxes		(368)	(302)
Income from continuing operations		4,606	4,306
Income (loss) from discontinued operations, net of taxes		0	0
Net income before attribution to noncontrolling interests		4,606	4,306
Noncontrolling interests		0	0
Citigroup’s net income		4,606	4,306
Comprehensive income
Add: Other comprehensive income (loss)		1,594	(4,820)
Total Citigroup comprehensive income (loss)		6,200	(514)
Add: Other comprehensive income (loss) attributable to noncontrolling interests		0	0
Add: Net income (loss) attributable to noncontrolling interests		0	0
Total comprehensive income (loss)		6,200	(514)
Reportable legal entities \| CGMHI
Revenues
Dividends from subsidiaries		0	0
Interest revenue		6,269	762
Interest revenue—intercompany		1,587	139
Interest expense		4,777	194
Interest expense—intercompany		2,282	354
Net interest income		797	353
Commissions and fees		1,133	1,361
Commissions and fees—intercompany		47	84
Principal transactions		674	1,597
Principal transactions—intercompany		562	(88)
Other revenue		31	158
Other revenue—intercompany		(10)	(18)
Total non-interest revenues		2,437	3,094
Total revenues, net of interest expense		3,234	3,447
Total provisions for credit losses and for benefits and claims		19	(1)
Operating expenses
Compensation and benefits		1,490	1,512
Compensation and benefits—intercompany		0	0
Other operating		539	656
Other operating—intercompany		888	754
Total operating expenses		2,917	2,922
Equity in undistributed income of subsidiaries		0	0
Income from continuing operations before income taxes		298	526
Provision (benefits) for income taxes		115	(216)
Income from continuing operations		183	742
Income (loss) from discontinued operations, net of taxes		0	0
Net income before attribution to noncontrolling interests		183	742
Noncontrolling interests		0	0
Citigroup’s net income		183	742
Comprehensive income
Add: Other comprehensive income (loss)		(28)	449
Total Citigroup comprehensive income (loss)		155	1,191
Add: Other comprehensive income (loss) attributable to noncontrolling interests		0	0
Add: Net income (loss) attributable to noncontrolling interests		0	0
Total comprehensive income (loss)		155	1,191
Reportable legal entities \| Other Citigroup subsidiaries and eliminations
Revenues
Dividends from subsidiaries		0	0
Interest revenue		23,126	12,389
Interest revenue—intercompany		(3,240)	(1,041)
Interest expense		9,767	907
Interest expense—intercompany		(2,608)	(444)
Net interest income		12,727	10,885
Commissions and fees		1,233	1,207
Commissions and fees—intercompany		(33)	(84)
Principal transactions		3,896	1,131
Principal transactions—intercompany		(889)	1,937
Other revenue		1,822	930
Other revenue—intercompany		(6)	75
Total non-interest revenues		6,023	5,196
Total revenues, net of interest expense		18,750	16,081
Total provisions for credit losses and for benefits and claims		1,956	756
Operating expenses
Compensation and benefits		6,043	5,308
Compensation and benefits—intercompany		(17)	(11)
Other operating		5,179	5,665
Other operating—intercompany		(892)	(757)
Total operating expenses		10,313	10,205
Equity in undistributed income of subsidiaries		0	0
Income from continuing operations before income taxes		6,481	5,120
Provision (benefits) for income taxes		1,784	1,459
Income from continuing operations		4,697	3,661
Income (loss) from discontinued operations, net of taxes		(1)	(2)
Net income before attribution to noncontrolling interests		4,696	3,659
Noncontrolling interests		45	17
Citigroup’s net income		4,651	3,642
Comprehensive income
Add: Other comprehensive income (loss)		(1,047)	(2,070)
Total Citigroup comprehensive income (loss)		3,604	1,572
Add: Other comprehensive income (loss) attributable to noncontrolling interests		32	(29)
Add: Net income (loss) attributable to noncontrolling interests		45	17
Total comprehensive income (loss)		3,681	1,560
Consolidating adjustments
Revenues
Dividends from subsidiaries		(3,291)	(250)
Interest revenue		0	0
Interest revenue—intercompany		0	0
Interest expense		0	0
Interest expense—intercompany		0	0
Net interest income		0	0
Commissions and fees		0	0
Commissions and fees—intercompany		0	0
Principal transactions		0	0
Principal transactions—intercompany		0	0
Other revenue		0	0
Other revenue—intercompany		0	0
Total non-interest revenues		0	0
Total revenues, net of interest expense		(3,291)	(250)
Total provisions for credit losses and for benefits and claims		0	0
Operating expenses
Compensation and benefits		0	0
Compensation and benefits—intercompany		0	0
Other operating		0	0
Other operating—intercompany		0	0
Total operating expenses		0	0
Equity in undistributed income of subsidiaries		(1,543)	(4,134)
Income from continuing operations before income taxes		(4,834)	(4,384)
Provision (benefits) for income taxes		0	0
Income from continuing operations		(4,834)	(4,384)
Income (loss) from discontinued operations, net of taxes		0	0
Net income before attribution to noncontrolling interests		(4,834)	(4,384)
Noncontrolling interests		0	0
Citigroup’s net income		(4,834)	(4,384)
Comprehensive income
Add: Other comprehensive income (loss)		1,075	1,621
Total Citigroup comprehensive income (loss)		(3,759)	(2,763)
Add: Other comprehensive income (loss) attributable to noncontrolling interests		0	0
Add: Net income (loss) attributable to noncontrolling interests		0	0
Total comprehensive income (loss)		$ (3,759)	$ (2,763)

[1]2022 amounts have been revised to conform to the current-period presentation.[2]This total excludes the provision for credit losses on AFS securities, which is disclosed separately above.[3]See Note 18.

CONDENSED CONSOLIDATING FINAN_4

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Assets
Cash and due from banks	$ 26,224	$ 30,577
Cash and due from banks—intercompany	0	0
Deposits with banks, net of allowance	302,735	311,448
Deposits with banks—intercompany	0	0
Securities borrowed and purchased under resale agreements	384,198	365,401
Securities borrowed and purchased under resale agreements—intercompany	0	0
Trading account assets	383,906	334,114
Trading account assets—intercompany	0	0
Investments, net of allowance	512,578	526,582
Loans, net of unearned income	651,995	657,221
Loans, net of unearned income—intercompany	0	0
Allowance for credit losses on loans (ACLL)	(17,169)	(16,974)	$ (15,393)	$ (16,455)
Total loans, net	634,826	640,247
Advances to subsidiaries	0	0
Other assets, net of allowance	210,646	208,307
Other assets—intercompany	0	0
Total assets	2,455,113	2,416,676
Liabilities and equity
Deposits	1,330,459	1,365,954
Deposits—intercompany	0	0
Securities loaned and sold under repurchase agreements	257,681	202,444
Securities loaned and sold under repurchase agreements—intercompany	0	0
Trading account liabilities	185,010	170,647
Trading account liabilities—intercompany	0	0
Short-term borrowings	40,187	47,096
Short-term borrowings—intercompany	0	0
Long-term debt	279,684	271,606
Long-term debt—intercompany	0	0
Other liabilities	153,073	157,091
Other liabilities—intercompany	0	0
Stockholders’ equity	209,019	201,838	$ 198,353
Total liabilities and equity	2,455,113	2,416,676
Increase in other assets	103,522	103,743
Subsidiary Holding Company
Assets
Investments in subsidiary bank holding company	0	0
Liabilities and equity
Advances from subsidiary bank holding company	0	0
Non-Bank Subsidiaries
Assets
Investments in subsidiary bank holding company	0	0
Liabilities and equity
Advances from subsidiary bank holding company	0	0
Citigroup parent company
Liabilities and equity
Long-term debt	166,826	166,257
Citibank, N.A.
Liabilities and equity
Increase in other assets	46,800	40,200
Citibank, N.A. \| Up to 30 days
Liabilities and equity
Placements with term of less than 30 days	35,200	29,200
Reportable legal entities \| Citigroup parent company
Assets
Cash and due from banks	0	0
Cash and due from banks—intercompany	33	15
Deposits with banks, net of allowance	0	0
Deposits with banks—intercompany	4,000	3,000
Securities borrowed and purchased under resale agreements	0	0
Securities borrowed and purchased under resale agreements—intercompany	0	0
Trading account assets	148	130
Trading account assets—intercompany	247	176
Investments, net of allowance	1	1
Loans, net of unearned income	0	0
Loans, net of unearned income—intercompany	0	0
Allowance for credit losses on loans (ACLL)	0	0
Total loans, net	0	0
Advances to subsidiaries	146,754	146,843
Other assets, net of allowance	11,493	10,441
Other assets—intercompany	4,577	3,346
Total assets	391,669	384,968
Liabilities and equity
Deposits	0	0
Deposits—intercompany	0	0
Securities loaned and sold under repurchase agreements	0	0
Securities loaned and sold under repurchase agreements—intercompany	0	0
Trading account liabilities	32	23
Trading account liabilities—intercompany	722	581
Short-term borrowings	0	0
Short-term borrowings—intercompany	0	0
Long-term debt	166,826	166,257
Long-term debt—intercompany	0	0
Other liabilities	2,627	2,321
Other liabilities—intercompany	104	35
Stockholders’ equity	208,295	201,189
Total liabilities and equity	391,669	384,968
Reportable legal entities \| Citigroup parent company \| Subsidiary Holding Company
Assets
Investments in subsidiary bank holding company	176,035	172,721
Liabilities and equity
Advances from subsidiary bank holding company	5,028	6,629
Reportable legal entities \| Citigroup parent company \| Non-Bank Subsidiaries
Assets
Investments in subsidiary bank holding company	48,381	48,295
Liabilities and equity
Advances from subsidiary bank holding company	8,035	7,933
Reportable legal entities \| CGMHI
Assets
Cash and due from banks	739	955
Cash and due from banks—intercompany	5,846	7,448
Deposits with banks, net of allowance	7,107	7,902
Deposits with banks—intercompany	9,514	10,816
Securities borrowed and purchased under resale agreements	307,774	286,724
Securities borrowed and purchased under resale agreements—intercompany	20,355	19,549
Trading account assets	248,341	202,678
Trading account assets—intercompany	4,889	7,279
Investments, net of allowance	250	265
Loans, net of unearned income	1,884	1,749
Loans, net of unearned income—intercompany	111	337
Allowance for credit losses on loans (ACLL)	(14)	0
Total loans, net	1,981	2,086
Advances to subsidiaries	0	0
Other assets, net of allowance	67,102	66,753
Other assets—intercompany	97,995	94,716
Total assets	771,893	707,171
Liabilities and equity
Deposits	0	0
Deposits—intercompany	0	0
Securities loaned and sold under repurchase agreements	236,426	181,765
Securities loaned and sold under repurchase agreements—intercompany	62,675	64,151
Trading account liabilities	123,141	108,940
Trading account liabilities—intercompany	3,787	6,989
Short-term borrowings	17,079	20,382
Short-term borrowings—intercompany	15,390	23,468
Long-term debt	96,700	88,844
Long-term debt—intercompany	90,431	83,224
Other liabilities	75,199	75,040
Other liabilities—intercompany	12,090	15,530
Stockholders’ equity	38,975	38,838
Total liabilities and equity	771,893	707,171
Reportable legal entities \| CGMHI \| Subsidiary Holding Company
Assets
Investments in subsidiary bank holding company	0	0
Liabilities and equity
Advances from subsidiary bank holding company	0	0
Reportable legal entities \| CGMHI \| Non-Bank Subsidiaries
Assets
Investments in subsidiary bank holding company	0	0
Liabilities and equity
Advances from subsidiary bank holding company	0	0
Reportable legal entities \| Other Citigroup subsidiaries and eliminations
Assets
Cash and due from banks	25,485	29,622
Cash and due from banks—intercompany	(5,879)	(7,463)
Deposits with banks, net of allowance	295,628	303,546
Deposits with banks—intercompany	(13,514)	(13,816)
Securities borrowed and purchased under resale agreements	76,424	78,677
Securities borrowed and purchased under resale agreements—intercompany	(20,355)	(19,549)
Trading account assets	135,417	131,306
Trading account assets—intercompany	(5,136)	(7,455)
Investments, net of allowance	512,327	526,316
Loans, net of unearned income	650,111	655,472
Loans, net of unearned income—intercompany	(111)	(337)
Allowance for credit losses on loans (ACLL)	(17,155)	(16,974)
Total loans, net	632,845	638,161
Advances to subsidiaries	(146,754)	(146,843)
Other assets, net of allowance	132,051	131,113
Other assets—intercompany	(102,572)	(98,062)
Total assets	1,515,967	1,545,553
Liabilities and equity
Deposits	1,330,459	1,365,954
Deposits—intercompany	0	0
Securities loaned and sold under repurchase agreements	21,255	20,679
Securities loaned and sold under repurchase agreements—intercompany	(62,675)	(64,151)
Trading account liabilities	61,837	61,684
Trading account liabilities—intercompany	(4,509)	(7,570)
Short-term borrowings	23,108	26,714
Short-term borrowings—intercompany	(15,390)	(23,468)
Long-term debt	16,158	16,505
Long-term debt—intercompany	(90,431)	(83,224)
Other liabilities	75,247	79,730
Other liabilities—intercompany	(12,194)	(15,565)
Stockholders’ equity	186,165	182,827
Total liabilities and equity	1,515,967	1,545,553
Reportable legal entities \| Other Citigroup subsidiaries and eliminations \| Subsidiary Holding Company
Assets
Investments in subsidiary bank holding company	0	0
Liabilities and equity
Advances from subsidiary bank holding company	(5,028)	(6,629)
Reportable legal entities \| Other Citigroup subsidiaries and eliminations \| Non-Bank Subsidiaries
Assets
Investments in subsidiary bank holding company	0	0
Liabilities and equity
Advances from subsidiary bank holding company	(8,035)	(7,933)
Consolidating adjustments
Assets
Cash and due from banks	0	0
Cash and due from banks—intercompany	0	0
Deposits with banks, net of allowance	0	0
Deposits with banks—intercompany	0	0
Securities borrowed and purchased under resale agreements	0	0
Securities borrowed and purchased under resale agreements—intercompany	0	0
Trading account assets	0	0
Trading account assets—intercompany	0	0
Investments, net of allowance	0	0
Loans, net of unearned income	0	0
Loans, net of unearned income—intercompany	0	0
Allowance for credit losses on loans (ACLL)	0	0
Total loans, net	0	0
Advances to subsidiaries	0	0
Other assets, net of allowance	0	0
Other assets—intercompany	0	0
Total assets	(224,416)	(221,016)
Liabilities and equity
Deposits	0	0
Deposits—intercompany	0	0
Securities loaned and sold under repurchase agreements	0	0
Securities loaned and sold under repurchase agreements—intercompany	0	0
Trading account liabilities	0	0
Trading account liabilities—intercompany	0	0
Short-term borrowings	0	0
Short-term borrowings—intercompany	0	0
Long-term debt	0	0
Long-term debt—intercompany	0	0
Other liabilities	0	0
Other liabilities—intercompany	0	0
Stockholders’ equity	(224,416)	(221,016)
Total liabilities and equity	(224,416)	(221,016)
Consolidating adjustments \| Subsidiary Holding Company
Assets
Investments in subsidiary bank holding company	(176,035)	(172,721)
Liabilities and equity
Advances from subsidiary bank holding company	0	0
Consolidating adjustments \| Non-Bank Subsidiaries
Assets
Investments in subsidiary bank holding company	(48,381)	(48,295)
Liabilities and equity
Advances from subsidiary bank holding company	$ 0	$ 0

CONDENSED CONSOLIDATING FINAN_5

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Millions		1 Months Ended	3 Months Ended
		Jan. 31, 2023	Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations			$ (30,485)		$ (9,247)
Cash flows from investing activities of continuing operations
Change in securities borrowed and purchased under agreements to resell			(18,797)		(18,122)
Change in loans			3,010		(9,643)
Proceeds from sales and securitizations of loans			895		676
Net payment due to transfer of net liabilities associated with divestitures	[1]		(29)		0
Available-for-sale debt securities
Purchases of investments	[2],[3]		(52,708)		(66,156)
Proceeds from sales of investments			18,619		57,084
Proceeds from maturities of investments	[2],[3]		51,034		24,210
Held-to-maturity debt securities
Purchases of investments			(631)		(28,406)
Proceeds from maturities of investments			1,977		2,775
Changes in investments and advances—intercompany			0		0
Other investing activities			(6,443)		(1,238)
Net cash used in investing activities of continuing operations			(3,073)		(38,820)
Cash flows from financing activities of continuing operations
Dividends paid			(1,267)		(1,286)
Issuance of preferred stock			1,245		0
Redemption of preferred stock			0		0
Treasury stock acquired			0		(2,833)
Proceeds (repayments) from issuance of long-term debt, net			3,270		12,607
Proceeds (repayments) from issuance of long-term debt—intercompany, net			0		0
Change in deposits			(35,495)		34,816
Change in securities loaned and sold under agreements to repurchase			55,237		13,209
Change in short-term borrowings			(6,909)		2,171
Net change in short-term borrowings and other advances—intercompany			0		0
Capital contributions from (to) parent					0
Other financing activities			(315)		(330)
Net cash provided by financing activities of continuing operations			15,766		58,354
Effect of exchange rate changes on cash and due from banks			(274)		(233)
Change in cash, due from banks and deposits with banks			(18,066)		10,054
Cash, due from banks and deposits with banks at beginning of period		$ 342,025	342,025		262,033
Cash, due from banks and deposits with banks at end of period			323,959		272,087
Cash and due from banks (including segregated cash and other deposits)			26,224		27,768		$ 30,577
Deposits with banks, net of allowance	[4]		297,735		244,319
Cash, due from banks and deposits with banks at end of period			323,959		272,087		342,025
Supplemental disclosure of cash flow information for continuing operations
Cash paid (received) during the period for income taxes			1,593		631
Cash paid during the period for interest			14,358		2,782
Non-cash investing and financing activities
Transfer of investment securities from HTM to AFS		3,400	3,324	[1],[5],[6]	0	[1],[5],[6]
Decrease in net loans associated with divestitures reclassified to HFS	[1],[5],[6]		0		14,970
Decrease in goodwill associated with divestitures reclassified to HFS	[1],[5],[6]		0		715
Transfers to loans HFS (Other assets) from loans	[1],[5],[6]		2,696		328
Transfers from loans HFS (Other assets) to loans HFI	[1],[5],[6]		322		0
Decrease in deposits associated with divestitures reclassified to HFS	[1]		0		18,334
Decrease in long-term debt associated with divestitures reclassified to HFS	[1]		0		28
Reportable legal entities \| Citigroup parent company
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations			3,337		(4,607)
Cash flows from investing activities of continuing operations
Change in securities borrowed and purchased under agreements to resell			0		0
Change in loans			0		0
Proceeds from sales and securitizations of loans			0		0
Net payment due to transfer of net liabilities associated with divestitures			0
Available-for-sale debt securities
Purchases of investments			0		0
Proceeds from sales of investments			0		0
Proceeds from maturities of investments			0		0
Held-to-maturity debt securities
Purchases of investments			0		0
Proceeds from maturities of investments			0		0
Changes in investments and advances—intercompany			456		(9,916)
Other investing activities			0		0
Net cash used in investing activities of continuing operations			456		(9,916)
Cash flows from financing activities of continuing operations
Dividends paid			(1,267)		(1,286)
Issuance of preferred stock			1,245
Treasury stock acquired					(2,833)
Proceeds (repayments) from issuance of long-term debt, net			(940)		10,447
Proceeds (repayments) from issuance of long-term debt—intercompany, net			0		0
Change in deposits			0		0
Change in securities loaned and sold under agreements to repurchase			0		0
Change in short-term borrowings			0		0
Net change in short-term borrowings and other advances—intercompany			(1,498)		8,530
Capital contributions from (to) parent					0
Other financing activities			(315)		(330)
Net cash provided by financing activities of continuing operations			(2,775)		14,528
Effect of exchange rate changes on cash and due from banks			0		0
Change in cash, due from banks and deposits with banks			1,018		5
Cash, due from banks and deposits with banks at beginning of period		3,015	3,015		3,517
Cash, due from banks and deposits with banks at end of period			4,033		3,522
Cash and due from banks (including segregated cash and other deposits)			33		22
Deposits with banks, net of allowance			4,000		3,500
Cash, due from banks and deposits with banks at end of period			4,033		3,522		3,015
Supplemental disclosure of cash flow information for continuing operations
Cash paid (received) during the period for income taxes			59		(13)
Cash paid during the period for interest			1,462		1,305
Non-cash investing and financing activities
Transfer of investment securities from HTM to AFS			0
Decrease in net loans associated with divestitures reclassified to HFS					0
Decrease in goodwill associated with divestitures reclassified to HFS					0
Transfers to loans HFS (Other assets) from loans			0		0
Transfers from loans HFS (Other assets) to loans HFI			0
Decrease in deposits associated with divestitures reclassified to HFS					0
Decrease in long-term debt associated with divestitures reclassified to HFS					0
Reportable legal entities \| CGMHI
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations			(31,964)		(3,757)
Cash flows from investing activities of continuing operations
Change in securities borrowed and purchased under agreements to resell			(21,856)		(15,750)
Change in loans			0		0
Proceeds from sales and securitizations of loans			0		0
Net payment due to transfer of net liabilities associated with divestitures			0
Available-for-sale debt securities
Purchases of investments			0		0
Proceeds from sales of investments			0		0
Proceeds from maturities of investments			0		0
Held-to-maturity debt securities
Purchases of investments			0		0
Proceeds from maturities of investments			0		0
Changes in investments and advances—intercompany			(3,662)		(2,369)
Other investing activities			(32)		0
Net cash used in investing activities of continuing operations			(25,550)		(18,119)
Cash flows from financing activities of continuing operations
Dividends paid			(14)		(259)
Issuance of preferred stock			0
Treasury stock acquired					0
Proceeds (repayments) from issuance of long-term debt, net			4,598		5,645
Proceeds (repayments) from issuance of long-term debt—intercompany, net			2,111		1,763
Change in deposits			0		0
Change in securities loaned and sold under agreements to repurchase			53,185		5,220
Change in short-term borrowings			(3,303)		3,158
Net change in short-term borrowings and other advances—intercompany			(2,978)		6,621
Capital contributions from (to) parent					250
Other financing activities			0		0
Net cash provided by financing activities of continuing operations			53,599		22,398
Effect of exchange rate changes on cash and due from banks			0		0
Change in cash, due from banks and deposits with banks			(3,915)		522
Cash, due from banks and deposits with banks at beginning of period		27,121	27,121		26,665
Cash, due from banks and deposits with banks at end of period			23,206		27,187
Cash and due from banks (including segregated cash and other deposits)			6,585		8,484
Deposits with banks, net of allowance			16,621		18,703
Cash, due from banks and deposits with banks at end of period			23,206		27,187		27,121
Supplemental disclosure of cash flow information for continuing operations
Cash paid (received) during the period for income taxes			43		(10)
Cash paid during the period for interest			6,252		522
Non-cash investing and financing activities
Transfer of investment securities from HTM to AFS			0
Decrease in net loans associated with divestitures reclassified to HFS					0
Decrease in goodwill associated with divestitures reclassified to HFS					0
Transfers to loans HFS (Other assets) from loans			0		0
Transfers from loans HFS (Other assets) to loans HFI			0
Decrease in deposits associated with divestitures reclassified to HFS					0
Decrease in long-term debt associated with divestitures reclassified to HFS					0
Reportable legal entities \| Other Citigroup subsidiaries and eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations			(1,858)		(883)
Cash flows from investing activities of continuing operations
Change in securities borrowed and purchased under agreements to resell			3,059		(2,372)
Change in loans			3,010		(9,643)
Proceeds from sales and securitizations of loans			895		676
Net payment due to transfer of net liabilities associated with divestitures			(29)
Available-for-sale debt securities
Purchases of investments			(52,708)		(66,156)
Proceeds from sales of investments			18,619		57,084
Proceeds from maturities of investments			51,034		24,210
Held-to-maturity debt securities
Purchases of investments			(631)		(28,406)
Proceeds from maturities of investments			1,977		2,775
Changes in investments and advances—intercompany			3,206		12,285
Other investing activities			(6,411)		(1,238)
Net cash used in investing activities of continuing operations			22,021		(10,785)
Cash flows from financing activities of continuing operations
Dividends paid			14		259
Issuance of preferred stock			0
Treasury stock acquired					0
Proceeds (repayments) from issuance of long-term debt, net			(388)		(3,485)
Proceeds (repayments) from issuance of long-term debt—intercompany, net			(2,111)		(1,763)
Change in deposits			(35,495)		34,816
Change in securities loaned and sold under agreements to repurchase			2,052		7,989
Change in short-term borrowings			(3,606)		(987)
Net change in short-term borrowings and other advances—intercompany			4,476		(15,151)
Capital contributions from (to) parent					(250)
Other financing activities			0		0
Net cash provided by financing activities of continuing operations			(35,058)		21,428
Effect of exchange rate changes on cash and due from banks			(274)		(233)
Change in cash, due from banks and deposits with banks			(15,169)		9,527
Cash, due from banks and deposits with banks at beginning of period		311,889	311,889		231,851
Cash, due from banks and deposits with banks at end of period			296,720		241,378
Cash and due from banks (including segregated cash and other deposits)			19,606		19,262
Deposits with banks, net of allowance			277,114		222,116
Cash, due from banks and deposits with banks at end of period			296,720		241,378		311,889
Supplemental disclosure of cash flow information for continuing operations
Cash paid (received) during the period for income taxes			1,491		654
Cash paid during the period for interest			6,644		955
Non-cash investing and financing activities
Transfer of investment securities from HTM to AFS			3,324
Decrease in net loans associated with divestitures reclassified to HFS					14,970
Decrease in goodwill associated with divestitures reclassified to HFS					715
Transfers to loans HFS (Other assets) from loans			2,696		328
Transfers from loans HFS (Other assets) to loans HFI			322
Decrease in deposits associated with divestitures reclassified to HFS					18,334
Decrease in long-term debt associated with divestitures reclassified to HFS					28
Consolidating adjustments
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations			0		0
Cash flows from investing activities of continuing operations
Change in securities borrowed and purchased under agreements to resell			0		0
Change in loans			0		0
Proceeds from sales and securitizations of loans			0		0
Net payment due to transfer of net liabilities associated with divestitures			0
Available-for-sale debt securities
Purchases of investments			0		0
Proceeds from sales of investments			0		0
Proceeds from maturities of investments			0		0
Held-to-maturity debt securities
Purchases of investments			0		0
Proceeds from maturities of investments			0		0
Changes in investments and advances—intercompany			0		0
Other investing activities			0		0
Net cash used in investing activities of continuing operations			0		0
Cash flows from financing activities of continuing operations
Dividends paid			0		0
Issuance of preferred stock			0
Treasury stock acquired					0
Proceeds (repayments) from issuance of long-term debt, net			0		0
Proceeds (repayments) from issuance of long-term debt—intercompany, net			0		0
Change in deposits			0		0
Change in securities loaned and sold under agreements to repurchase			0		0
Change in short-term borrowings			0		0
Net change in short-term borrowings and other advances—intercompany			0		0
Capital contributions from (to) parent					0
Other financing activities			0		0
Net cash provided by financing activities of continuing operations			0		0
Effect of exchange rate changes on cash and due from banks			0		0
Change in cash, due from banks and deposits with banks			0		0
Cash, due from banks and deposits with banks at beginning of period		$ 0	0		0
Cash, due from banks and deposits with banks at end of period			0		0
Cash and due from banks (including segregated cash and other deposits)			0		0
Deposits with banks, net of allowance			0		0
Cash, due from banks and deposits with banks at end of period			0		0		$ 0
Supplemental disclosure of cash flow information for continuing operations
Cash paid (received) during the period for income taxes			0		0
Cash paid during the period for interest			0		0
Non-cash investing and financing activities
Transfer of investment securities from HTM to AFS			0
Decrease in net loans associated with divestitures reclassified to HFS					0
Decrease in goodwill associated with divestitures reclassified to HFS					0
Transfers to loans HFS (Other assets) from loans			0		0
Transfers from loans HFS (Other assets) to loans HFI			$ 0
Decrease in deposits associated with divestitures reclassified to HFS					0
Decrease in long-term debt associated with divestitures reclassified to HFS					$ 0

[1]See Note 2 for further information on significant disposals.[2]2022 amounts have been revised to conform to the current-period presentation.[3]Consistent with the revisions disclosed in “Statement of Cash Flows” in Note 1 to the Consolidated Financial Statements in Citi’s 2022 Form 10-K, during the three months ended March 31, 2022, $4.1 billion of cash flows related to maturities of short-term negotiable certificates of deposit (NCDs) and $41 million of cash flows related to purchases of short-term NCDs were reclassified from purchases and maturities of AFS securities within investing activities to Other, net within operating activities. Deposits with banks as of March 31, 2023 excludes approximately $5 billion of deposits that do not meet the definition of cash equivalents. These deposits are reported within Other, net investing activities. AOCI upon transfer. See Note 1.