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FAIR VALUE ELECTIONS (Tables)
 9 Months Ended
Sep. 30, 2018
Fair Value, Option, Aggregate Differences [Abstract]  
Schedule of financial instruments selected for changes in fair value gains and losses
The following table presents the changes in fair value of those items for which the fair value option has been elected:
 
Changes in fair value—gains (losses)
 
Three Months Ended September 30,
Nine Months Ended September 30,
In millions of dollars
2018
2017
2018
2017
Assets
 
 
 
 
Federal funds sold and securities borrowed and purchased under agreements to resell
$
(17
)
$
(17
)
$
(14
)
$
(108
)
Trading account assets
3

581

(98
)
1,243

Investments
—

—

—

(3
)
Loans
 
 
 
 
Certain corporate loans
11

(61
)
(115
)
(42
)
Certain consumer loans
—

1

—

3

Total loans
$
11

$
(60
)
$
(115
)
$
(39
)
Other assets
 
 
 
 
MSRs
$
25

$
(6
)
$
82

$
50

Certain mortgage loans held-for-sale(1)
9

34

21

115

Total other assets
$
34

$
28

$
103

$
165

Total assets
$
31

$
532

$
(124
)
$
1,258

Liabilities
 
 
 
 
Interest-bearing deposits
$
(20
)
$
(16
)
$
18

$
(60
)
Federal funds purchased and securities loaned and sold under agreements to repurchase
230

97

104

183

Trading account liabilities
25

19

4

70

Short-term borrowings
20

(30
)
138

(110
)
Long-term debt
(270
)
(510
)
1,269

(981
)
Total liabilities
$
(15
)
$
(440
)
$
1,533

$
(898
)

(1)
Includes gains (losses) associated with interest rate lock commitments for those loans that have been originated and elected under the fair value option.
Schedule of fair value of loans and other disclosures for certain credit related products
The following table provides information about certain credit products carried at fair value:
 
September 30, 2018
December 31, 2017
In millions of dollars
Trading assets
Loans
Trading assets
Loans
Carrying amount reported on the Consolidated Balance Sheet
$
8,922

$
4,239

$
8,851

$
4,374

Aggregate unpaid principal balance in excess of (less than) fair value
432

538

623

682

Balance of non-accrual loans or loans more than 90 days past due
—

1

—

1

Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due
—

—

—

1
Schedule of fair value of loans and other disclosures for certain mortgage loans
The following table provides information about certain mortgage loans HFS carried at fair value:
In millions of dollars
September 30,
2018
December 31, 2017
Carrying amount reported on the Consolidated Balance Sheet
$
480

$
426

Aggregate fair value in excess of (less than) unpaid principal balance
9

14

Balance of non-accrual loans or loans more than 90 days past due
—

—

Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due
—

—
Schedule of carrying value of structured notes, disaggregated by type of embedded derivative instrument
The following table provides information about the carrying value of structured notes, disaggregated by type of embedded derivative instrument:
In billions of dollars
September 30, 2018
December 31, 2017
Interest rate linked
$
16.8

$
13.9

Foreign exchange linked
0.4

0.3

Equity linked
15.2

13.0

Commodity linked
0.2

0.2

Credit linked
1.4

1.9

Total
$
34.0

$
29.3
Schedule of long-term debt carried at fair value, excluding debt issued by consolidated VIEs
The following table provides information about long-term debt carried at fair value:
In millions of dollars
September 30, 2018
December 31, 2017
Carrying amount reported on the Consolidated Balance Sheet
$
36,772

$
31,392

Aggregate unpaid principal balance in excess of (less than) fair value
1,967

(579
)
Schedule of short-term borrowings carried at fair value
The following table provides information about short-term borrowings carried at fair value:
In millions of dollars
September 30, 2018
December 31, 2017
Carrying amount reported on the Consolidated Balance Sheet
$
5,042

$
4,627

Aggregate unpaid principal balance in excess of fair value
781

74