Results for each segment on an IFRSs basis, as well as a reconciliation of total results under IFRSs to U.S. GAAP consolidated totals, are provided in the following tables.



	IFRS Consolidated Amounts
	RBWM			CMB			GBM			PB			Other			Adjustments/ Reconciling Items			Total			IFRS Adjustments⁽⁴⁾			IFRS Reclassi- fications⁽⁵⁾			U.S. GAAP Consolidated Totals
	(in millions)
Three Months Ended March 31, 2013
Net interest income⁽¹⁾	$	215		$	170		$	109		$	45		$	(14	)	$	(4	)	$	521		$	(17	)	$	1		$	505
Other operating income	107			65			382			28			(25		)	4			561			34			(3		)	592
Total operating income	322			235			491			73			(39		)	—			1,082			17			(2		)	1,097
Loan impairment charges⁽³⁾	32			14			3			1			—			—			50			(23		)	(6		)	21
	290			221			488			72			(39		)	—			1,032			40			4			1,076
Operating expenses⁽²⁾	291			162			230			60			42			—			785			—			4			789
Profit before income tax expense	$	(1	)	$	59		$	258		$	12		$	(81	)	$	—		$	247		$	40		$	—		$	287
Balances at end of period:
Total assets	$	19,634		$	20,919		$	207,785		$	7,831		$	164		$	—		$	256,333		$	(63,415	)	$	92		$	193,010
Total loans, net	16,747			19,449			23,244			5,722			—			—			65,162			1,194			(3,992		)	62,364
Goodwill	581			358			480			325			—			—			1,744			484			—			2,228
Total deposits	34,253			21,464			36,135			12,941			—			—			104,793			(5,319		)	17,575			117,049
Three Months Ended March 31, 2012
Net interest income⁽¹⁾	$	247		$	170		$	143		$	45		$	(11	)	$	(6	)	$	588		$	(15	)	$	14		$	587
Other operating income	97			68			326			29			(235		)	6			291			68			8			367
Total operating income	344			238			469			74			(246		)	—			879			53			22			954
Loan impairment charges⁽³⁾	41			(17		)	(31		)	(2		)	—			—			(9		)	(3		)	12			—
	303			255			500			76			(246		)	—			888			56			10			954
Operating expenses⁽²⁾	321			164			259			58			40			—			842			4			10			856
Profit before income tax expense	$	(18	)	$	91		$	241		$	18		$	(286	)	$	—		$	46		$	52		$	—		$	98
Balances at end of period:
Total assets	$	27,570		$	22,633		$	199,218		$	6,931		$	624		$	—		$	256,976		$	(65,781	)	$	137		$	191,332
Total loans, net	16,093			17,450			27,665			4,962			—			—			66,170			(2,677		)	(10,227		)	53,266
Goodwill	581			358			480			325			—			—			1,744			484			—			2,228
Total deposits	37,758			21,219			40,461			12,033			—			—			111,471			(4,441		)	30,497			137,527

⁽¹⁾

Net interest income of each segment represents the difference between actual interest earned on assets and interest paid on liabilities of the segment adjusted for a funding charge or credit. Segments are charged a cost to fund assets (e.g. customer loans) and receive a funding credit for funds provided (e.g. customer deposits) based on equivalent market rates. The objective of these charges/credits is to transfer interest rate risk from the segments to one centralized unit in Treasury and more appropriately reflect the profitability of segments.


⁽²⁾	Expenses for the segments include fully apportioned corporate overhead expenses.


⁽³⁾	The provision assigned to the segments is based on the segments’ net charge offs and the change in allowance for credit losses.


⁽⁴⁾	Represents adjustments associated with differences between IFRSs and U.S. GAAP bases of accounting.


⁽⁵⁾	Represents differences in financial statement presentation between IFRSs and U.S. GA