The information, set forth in the tables that follow, is prepared using various management accounting methodologies to measure the performance of the individual segments. Unlike GAAP, there is no standardized or authoritative guidance for management accounting. Consequently, reported results are not necessarily comparable with those presented by other companies and they are not necessarily indicative of the results that would be reported by the business units if they were unique economic entities. The management reporting accounting methodologies, which are enhanced from time to time, measure segment profitability by assigning balance sheet and statements of income items to each operating segment. Methodologies that are applied to the measurement of segment profitability include a funds transfer pricing system, an activity-based costing methodology, other indirect costs and a methodology to allocate the provision for credit losses. The funds transfer pricing system assigns a cost of funds or a credit for funds to assets or liabilities based on their type, maturity or repricing characteristics between Corporate Treasury and the operating segments. A segment receives a funding credit from Corporate Treasury for its liabilities. Conversely, a segment is assigned a charge by Corporate Treasury to fund its assets. Certain indirect costs, such as operations and technology expense, are allocated to the segments based on an activity-based costing methodology. Other indirect costs, such as corporate overhead, are allocated to the segments based on internal surveys and metrics that serve as proxies for estimated usage. During the normal course of business, the Company occasionally changes or updates its management accounting methodologies or organizational structure. Beginning with the second quarter of 2016, the Company revised its methodology for allocating certain indirect costs to the segments. Beginning with the third quarter of 2016, the Company revised its funds transfer pricing methodology related to certain deposits. Prior period results have been updated to reflect these changes in methodology. Certain of the transferred IHC entities are not measured using management accounting methodologies.



As of and for the Three Months Ended March 31, 2017:
(Dollars in millions)	Regional Bank		U.S. Wholesale Banking		Transaction Banking		Investment Banking & Markets			MUSA		Other			MUFG Americas Holdings Corporation
Results of operations - Market View ⁽¹⁾
Net interest income (expense)	$	498	$	87	$	137	$	42		$	59	$	(28	)	$	795
Noninterest income (expense)	112		104		39		79			84		70			488
Total revenue	610		191		176		121			143		42			1,283
Noninterest expense	502		53		111		59			105		176			1,006
(Reversal of) provision for credit losses	2		—		—		(10		)	—		(22		)	(30		)
Income (loss) before income taxes and including noncontrolling interests	106		138		65		72			38		(112		)	307
Income tax expense (benefit)	23		55		26		(3		)	15		(33		)	83
Net income (loss) including noncontrolling interests	83		83		39		75			23		(79		)	224
Deduct: net loss from noncontrolling interests	—		—		—		—			—		5			5
Net income (loss) attributable to MUAH	$	83	$	83	$	39	$	75		$	23	$	(74	)	$	229

Total assets, end of period	$	63,950	$	11,179	$	2,094	$	13,778		$	30,472	$	28,205		$	149,678


(1)	The transferred IHC entities are not measured using a "market view" perspective.



As of and for the Three Months Ended March 31, 2016:
(Dollars in millions)	Regional Bank			U.S. Wholesale Banking			Transaction Banking		Investment Banking & Markets			MUSA		Other			MUFG Americas Holdings Corporation
Results of operations - Market View ⁽¹⁾
Net interest income (expense)	$	475		$	107		$	113	$	56		$	25	$	(52	)	$	724
Noninterest income (expense)	114			29			46		47			71		167			474
Total revenue	589			136			159		103			96		115			1,198
Noninterest expense	441			49			120		58			86		214			968
(Reversal of) provision for credit losses	(2		)	130			2		31			—		1			162
Income (loss) before income taxes and including noncontrolling interests	150			(43		)	37		14			10		(100		)	68
Income tax expense (benefit)	42			(17		)	14		(19		)	4		(6		)	18
Net income (loss) including noncontrolling interests	108			(26		)	23		33			6		(94		)	50
Deduct: net loss from noncontrolling interests	—			—			—		1			—		11			12
Net income (loss) attributable to MUAH	$	108		$	(26	)	$	23	$	34		$	6	$	(83	)	$	62

Total assets, end of period	$	62,190		$	15,173		$	2,522	$	14,556		$	32,961	$	29,152		$	156,554


(1)	The transferred IHC entities are not measured using a "market view" perspective.