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		GB&M		PB			Other			Adjustments/ Reconciling Items			Total		IFRSs Adjustments⁽⁴⁾			IFRSs Reclassi- fications⁽⁵⁾			U.S. GAAP Consolidated Totals
	(in millions)
Three Months Ended March 31, 2014
Net interest income⁽¹⁾	$	198		$	187	$	97	$	49		$	(13	)	$	(5	)	$	513	$	(15	)	$	21		$	519
Other operating income	113			68		294		25			25			5			530		(4		)	(26		)	500
Total operating income	311			255		391		74			12			—			1,043		(19		)	(5		)	1,019
Loan impairment charges⁽³⁾	2			7		15		(5		)	—			—			19		4			(7		)	16
	309			248		376		79			12			—			1,024		(23		)	2			1,003
Operating expenses⁽²⁾	279			158		239		55			25			—			756		(8		)	2			750
Profit before income tax expense	$	30		$	90	$	137	$	24		$	(13	)	$	—		$	268	$	(15	)	$	—		$	253
Balances at end of period:
Total assets	$	19,143		$	25,594	$	181,545	$	8,231		$	723		$	—		$	235,236	$	(47,888	)	$	(174	)	$	187,174
Total loans, net	16,177			24,509		17,485		6,022			—			—			64,193		1,411			2,719			68,323
Goodwill	581			358		—		325			—			—			1,264		348			—			1,612
Total deposits	30,206			21,254		30,126		12,529			—			—			94,115		(3,247		)	14,663			105,531
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			(17		)	4			569		26			(3		)	592
Total operating income	322			235		491		73			(31		)	—			1,090		9			(2		)	1,097
Loan impairment charges⁽³⁾	32			14		3		1			—			—			50		(23		)	(6		)	21
	290			221		488		72			(31		)	—			1,040		32			4			1,076
Operating expenses⁽²⁾	291			162		230		60			21			—			764		—			4			768
Profit before income tax expense	$	(1	)	$	59	$	258	$	12		$	(52	)	$	—		$	276	$	32		$	—		$	308
Balances at end of period:
Total assets	$	19,634		$	20,919	$	204,160	$	7,831		$	164		$	—		$	252,708	$	(63,415	)	$	92		$	189,385
Total loans, net	16,747			19,449		17,063		5,722			—			—			58,981		1,194			2,189			62,364
Goodwill	581			358		480		325			—			—			1,744		484			—			2,228
Total deposits	34,253			21,464		32,476		12,941			—			—			101,134		(5,319		)	21,234			117,049

⁽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.