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 June 30, 2013
Net interest income⁽¹⁾	$	206		$	172	$	125	$	49		$	(14	)	$	(3	)	$	535		$	(21	)	$	4		$	518
Other operating income	82			77		295		30			60			3			547			20			(1		)	566
Total operating income	288			249		420		79			46			—			1,082			(1		)	3			1,084
Loan impairment charges⁽³⁾	21			1		6		—			—			—			28			19			20			67
	267			248		414		79			46			—			1,054			(20		)	(17		)	1,017
Operating expenses⁽²⁾	300			171		250		67			44			—			832			(27		)	(17		)	788
Profit before income tax expense	$	(33	)	$	77	$	164	$	12		$	2		$	—		$	222		$	7		$	—		$	229

Three Months Ended June 30, 2012
Net interest income⁽¹⁾	$	197		$	160	$	167	$	47		$	(7	)	$	(1	)	$	563		$	(36	)	$	8		$	535
Other operating income	262			267		165		28			165			1			888			(32		)	23			879
Total operating income	459			427		332		75			158			—			1,451			(68		)	31			1,414
Loan impairment charges⁽³⁾	61			8		23		(3		)	—			—			89			7			(7		)	89
	398			419		309		78			158			—			1,362			(75		)	38			1,325
Operating expenses⁽²⁾	321			168		236		63			745			—			1,533			(4		)	38			1,567
Profit before income tax expense	$	77		$	251	$	73	$	15		$	(587	)	$	—		$	(171	)	$	(71	)	$	—		$	(242	)

Six Months Ended June 30, 2013
Net interest income⁽¹⁾	$	421		$	342	$	234	$	94		$	(28	)	$	(7	)	$	1,056		$	(38	)	$	5		$	1,023
Other operating income	189			142		677		58			35			7			1,108			54			(4		)	1,158
Total operating income	610			484		911		152			7			—			2,164			16			1			2,181
Loan impairment charges⁽³⁾	53			15		9		1			—			—			78			(4		)	14			88
	557			469		902		151			7			—			2,086			20			(13		)	2,093
Operating expenses⁽²⁾	591			333		480		127			86			—			1,617			(27		)	(13		)	1,577
Profit before income tax expense	$	(34	)	$	136	$	422	$	24		$	(79	)	$	—		$	469		$	47		$	—		$	516
Balances at end of period:
Total assets	$	19,563		$	20,799	$	200,591	$	7,499		$	1,088		$	—		$	249,540		$	(57,199	)	$	45		$	192,386
Total loans, net	16,508			19,693		21,374		5,874			—			—			63,449			3,144			(493		)	66,100
Goodwill	581			358		480		325			—			—			1,744			484			—			2,228
Total deposits	31,855			21,382		47,969		12,152			—			—			113,358			(5,047		)	3,424			111,735



	IFRS Consolidated Amounts
	RBWM		CMB			GBM			PB			Other			Adjustments/ Reconciling Items			Total			IFRS Adjustments⁽⁴⁾			IFRS Reclassi- fications⁽⁵⁾			U.S. GAAP Consolidated Totals
Six Months Ended June 30, 2012
Net interest income⁽¹⁾	$	444	$	330		$	310		$	92		$	(18	)	$	(7	)	$	1,151		$	(51	)	$	22		$	1,122
Other operating income	359		335			491			57			(70		)	7			1,179			36			48			1,263
Total operating income	803		665			801			149			(88		)	—			2,330			(15		)	70			2,385
Loan impairment charges⁽³⁾	102		(9		)	(8		)	(5		)	—			—			80			4			5			89
	701		674			809			154			(88		)	—			2,250			(19		)	65			2,296
Operating expenses⁽²⁾	642		332			495			121			785			—			2,375			—			65			2,440
Profit before income tax expense	$	59	$	342		$	314		$	33		$	(873	)	$	—		$	(125	)	$	(19	)	$	—		$	(144	)
Balances at end of period:
Total assets	$	25,654	$	22,691		$	219,724		$	6,860		$	622		$	—		$	275,551		$	(75,139	)	$	15		$	200,427
Total loans, net	16,312		18,080			33,386			5,081			—			—			72,859			(1,995		)	(15,419		)	55,445
Goodwill	581		358			480			325			—			—			1,744			484			—			2,228
Total deposits	36,770		21,125			42,071			12,727			—			—			112,693			(6,229		)	16,763			123,227

⁽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. GAAP.