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. Certain of the transferred IHC entities are not measured using management accounting methodologies.



As of and for the Three Months Ended September 30, 2017:
(Dollars in millions)	Regional Bank		U.S. Wholesale & Investment Banking			Transaction Banking			MUSA		Other			MUFG Americas Holdings Corporation
Results of operations - Market View ⁽¹⁾
Net interest income (expense)	$	511	$	110		$	146		$	61	$	(12	)	$	816
Noninterest income (expense)	113		88			45			100		169			515
Total revenue	624		198			191			161		157			1,331
Noninterest expense	500		93			114			119		156			982
(Reversal of) provision for credit losses	20		(5		)	(1		)	—		4			18
Income (loss) before income taxes and including noncontrolling interests	104		110			78			42		(3		)	331
Income tax expense (benefit)	22		16			30			16		25			109
Net income (loss) including noncontrolling interests	82		94			48			26		(28		)	222
Deduct: net loss from noncontrolling interests	—		—			—			—		10			10
Net income (loss) attributable to MUAH	$	82	$	94		$	48		$	26	$	(18	)	$	232

Total assets, end of period	$	66,152	$	21,853		$	1,728		$	32,538	$	32,581		$	154,852


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



As of and for the Three Months Ended September 30, 2016:
(Dollars in millions)	Regional Bank		U.S. Wholesale & Investment Banking		Transaction Banking		MUSA		Other			MUFG Americas Holdings Corporation
Results of operations - Market View ⁽¹⁾
Net interest income (expense)	$	481	$	132	$	125	$	46	$	(11	)	$	773
Noninterest income (expense)	118		109		39		96		208			570
Total revenue	599		241		164		142		197			1,343
Noninterest expense	459		96		110		99		188			952
(Reversal of) provision for credit losses	23		19		1		—		30			73
Income (loss) before income taxes and including noncontrolling interests	117		126		53		43		(21		)	318
Income tax expense (benefit)	29		31		21		17		(1		)	97
Net income (loss) including noncontrolling interests	88		95		32		26		(20		)	221
Deduct: net (income) loss from noncontrolling interests	—		—		—		—		39			39
Net income (loss) attributable to MUAH	$	88	$	95	$	32	$	26	$	19		$	260

Total assets, end of period	$	63,343	$	25,646	$	1,907	$	30,526	$	29,677		$	151,099


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



As of and for the Nine Months Ended September 30, 2017:
(Dollars in millions)	Regional Bank		U.S. Wholesale & Investment Banking			Transaction Banking			MUSA		Other			MUFG Americas Holdings Corporation
Results of operations - Market View ⁽¹⁾
Net interest income (expense)	$	1,514	$	337		$	421		$	178	$	(45	)	$	2,405
Noninterest income (expense)	341		265			124			272		490			1,492
Total revenue	1,855		602			545			450		445			3,897
Noninterest expense	1,505		281			348			336		475			2,945
(Reversal of) provision for loan losses	40		(53		)	(1		)	—		(20		)	(34		)
Income (loss) before income taxes and including noncontrolling interests	310		374			198			114		(10		)	986
Income tax expense (benefit)	68		56			78			45		8			255
Net income (loss) including noncontrolling interests	242		318			120			69		(18		)	731
Deduct: net loss from noncontrolling interests	—		—			—			—		25			25
Net income (loss) attributable to MUAH	$	242	$	318		$	120		$	69	$	7		$	756

Total assets, end of period	$	66,152	$	21,853		$	1,728		$	32,538	$	32,581		$	154,852


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



As of and for the Nine Months Ended September 30, 2016:
(Dollars in millions)	Regional Bank		U.S. Wholesale & Investment Banking			Transaction Banking		MUSA		Other			MUFG Americas Holdings Corporation
Results of operations - Market View ⁽¹⁾
Net interest income (expense)	$	1,427	$	422		$	350	$	106	$	(54	)	$	2,251
Noninterest income (expense)	344		277			130		255		603			1,609
Total revenue	1,771		699			480		361		549			3,860
Noninterest expense	1,355		296			338		278		559			2,826
(Reversal of) provision for loan losses	17		148			—		—		31			196
Income (loss) before income taxes and including noncontrolling interests	399		255			142		83		(41		)	838
Income tax expense (benefit)	104		36			56		33		15			244
Net income (loss) including noncontrolling interests	295		219			86		50		(56		)	594
Deduct: net (income) loss from noncontrolling interests	—		(1		)	—		—		63			62
Net income (loss) attributable to MUAH	$	295	$	218		$	86	$	50	$	7		$	656

Total assets, end of period	$	63,343	$	25,646		$	1,907	$	30,526	$	29,677		$	151,099


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