The following table summarizes the results for each segment on an IFRSs basis, as well as provides a reconciliation of total results under IFRSs to U.S. GAAP consolidated totals.



	IFRSs Consolidated Amounts
	RBWM			CMB		GBM			PB		Other			Adjustments/ Reconciling Items			Total			IFRSs Adjustments⁽⁴⁾			IFRSs Reclassi- fications⁽⁵⁾			U.S. GAAP Consolidated Totals
	(in millions)
Three Months Ended September 30, 2013
Net interest income⁽¹⁾	$	205		$	181	$	78		$	46	$	(6	)	$	(2	)	$	502		$	(17	)	$	7		$	492
Other operating income	81			77		296			27		(45		)	2			438			(1		)	(5		)	432
Total operating income	286			258		374			73		(51		)	—			940			(18		)	2			924
Loan impairment charges⁽³⁾	44			26		(3		)	3		—			—			70			(11		)	(5		)	54
	242			232		377			70		(51		)	—			870			(7		)	7			870
Operating expenses⁽²⁾	301			169		255			62		52			—			839			9			7			855
Profit before income tax expense	$	(59	)	$	63	$	122		$	8	$	(103	)	$	—		$	31		$	(16	)	$	—		$	15

Three Months Ended September 30, 2012
Net interest income⁽¹⁾	$	209		$	172	$	129		$	45	$	(13	)	$	(3	)	$	539		$	(22	)	$	(7	)	$	510
Other operating income	138			136		251			26		(164		)	3			390			5			12			407
Total operating income	347			308		380			71		(177		)	—			929			(17		)	5			917
Loan impairment charges⁽³⁾	72			6		6			2		—			—			86			(4		)	2			84
	275			302		374			69		(177		)	—			843			(13		)	3			833
Operating expenses⁽²⁾	368			154		249			57		844			—			1,672			(48		)	3			1,627
Profit before income tax expense	$	(93	)	$	148	$	125		$	12	$	(1,021	)	$	—		$	(829	)	$	35		$	—		$	(794	)

Nine Months Ended September 30, 2013
Net interest income⁽¹⁾	$	626		$	523	$	312		$	140	$	(34	)	$	(9	)	$	1,558		$	(55	)	$	12		$	1,515
Other operating income	270			219		973			85		(10		)	9			1,546			53			(9		)	1,590
Total operating income	896			742		1,285			225		(44		)	—			3,104			(2		)	3			3,105
Loan impairment charges⁽³⁾	97			41		6			4		—			—			148			(15		)	9			142
	799			701		1,279			221		(44		)	—			2,956			13			(6		)	2,963
Operating expenses⁽²⁾	892			502		735			189		138			—			2,456			(18		)	(6		)	2,432
Profit before income tax expense	$	(93	)	$	199	$	544		$	32	$	(182	)	$	—		$	500		$	31		$	—		$	531
Balances at end of period:
Total assets	$	19,297		$	22,571	$	190,174		$	7,996	$	804		$	—		$	240,842		$	(53,563	)	$	96		$	187,375
Total loans, net	16,221			21,414		21,738			5,869		—			—			65,242			1,794			79			67,115
Goodwill	581			358		480			325		—			—			1,744			484			—			2,228
Total deposits	30,594			21,614		46,829			11,875		—			—			110,912			(4,491		)	6,500			112,921



	IFRSs Consolidated Amounts
	RBWM			CMB			GBM			PB			Other			Adjustments/ Reconciling Items			Total			IFRSs Adjustments⁽⁴⁾			IFRSs Reclassi- fications⁽⁵⁾			U.S. GAAP Consolidated Totals
	(in millions)

Nine Months Ended September 30, 2012
Net interest income⁽¹⁾	$	653		$	502		$	439		$	137		$	(31	)	$	(10	)	$	1,690		$	(73	)	$	15		$	1,632
Other operating income	497			471			742			83			(234		)	10			1,569			41			60			1,670
Total operating income	1,150			973			1,181			220			(265		)	—			3,259			(32		)	75			3,302
Loan impairment charges⁽³⁾	174			(3		)	(2		)	(3		)	—			—			166			—			7			173
	976			976			1,183			223			(265		)	—			3,093			(32		)	68			3,129
Operating expenses⁽²⁾	1,010			487			744			178			1,628			—			4,047			(48		)	68			4,067
Profit before income tax expense	$	(34	)	$	489		$	439		$	45		$	(1,893	)	$	—		$	(954	)	$	16		$	—		$	(938	)
Balances at end of period:
Total assets	$	23,726		$	24,012		$	217,185		$	7,093		$	92		$	—		$	272,108		$	(73,460	)	$	(65	)	$	198,583
Total loans, net	16,334			19,066			32,559			5,290			—			—			73,249			(1,124		)	(11,310		)	60,815
Goodwill	581			358			480			325			—			—			1,744			484			—			2,228
Total deposits	35,494			22,012			44,669			12,319			—			—			114,494			(5,897		)	12,738			121,335

⁽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.