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 June 30, 2014
Net interest income⁽¹⁾	$	212		$	202	$	109		$	56		$	78		$	(4	)	$	653	$	(16	)	$	36		$	673
Other operating income	104			64		151			25			(38		)	4			310		(6		)	(43		)	261
Total operating income	316			266		260			81			40			—			963		(22		)	(7		)	934
Loan impairment charges⁽³⁾	21			83		40			—			—			—			144		(52		)	(7		)	85
	295			183		220			81			40			—			819		30			—			849
Operating expenses⁽²⁾	298			174		239			61			28			—			800		76			—			876
Profit (loss) before income tax expense	$	(3	)	$	9	$	(19	)	$	20		$	12		$	—		$	19	$	(46	)	$	—		$	(27	)

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			68			3			555		12			(1		)	566
Total operating income	288			249		420			79			54			—			1,090		(9		)	3			1,084
Loan impairment charges⁽³⁾	21			1		6			—			—			—			28		19			20			67
	267			248		414			79			54			—			1,062		(28		)	(17		)	1,017
Operating expenses⁽²⁾	300			171		250			67			22			—			810		(27		)	(17		)	766
Profit (loss) before income tax expense	$	(33	)	$	77	$	164		$	12		$	32		$	—		$	252	$	(1	)	$	—		$	251

Six Months Ended June 30, 2014
Net interest income⁽¹⁾	$	410		$	389	$	206		$	105		$	65		$	(9	)	$	1,166	$	(31	)	$	57		$	1,192
Other operating income	217			132		445			50			(13		)	9			840		(10		)	(69		)	761
Total operating income	627			521		651			155			52			—			2,006		(41		)	(12		)	1,953
Loan impairment charges⁽³⁾	23			90		55			(5		)	—			—			163		(48		)	(14		)	101
	604			431		596			160			52			—			1,843		7			2			1,852
Operating expenses⁽²⁾	577			332		478			116			53			—			1,556		68			2			1,626
Profit (loss) before income tax expense	$	27		$	99	$	118		$	44		$	(1	)	$	—		$	287	$	(61	)	$	—		$	226
Balances at end of period:
Total assets	$	19,169		$	26,467	$	175,330		$	8,232		$	826		$	—		$	230,024	$	(47,570	)	$	(236	)	$	182,218
Total loans, net	16,315			25,239		19,957			6,069			—			—			67,580		1,693			2,301			71,574
Goodwill	581			358		—			325			—			—			1,264		348			—			1,612
Total deposits	29,138			22,135		31,935			11,822			—			—			95,030		(3,128		)	23,619			115,521



	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)

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		51			7			1,124		38			(4		)	1,158
Total operating income	610			484		911		152		23			—			2,180		—			1			2,181
Loan impairment charges⁽³⁾	53			15		9		1		—			—			78		(4		)	14			88
	557			469		902		151		23			—			2,102		4			(13		)	2,093
Operating expenses⁽²⁾	591			333		480		127		43			—			1,574		(27		)	(13		)	1,534
Profit (loss) before income tax expense	$	(34	)	$	136	$	422	$	24	$	(20	)	$	—		$	528	$	31		$	—		$	559
Balances at end of period:
Total assets	$	19,563		$	20,799	$	197,729	$	7,499	$	1,088		$	—		$	246,678	$	(57,199	)	$	45		$	189,524
Total loans, net	16,508			19,693		19,975		5,874		—			—			62,050		3,144			906			66,100
Goodwill	581			358		480		325		—			—			1,744		484			—			2,228
Total deposits	31,855			21,382		35,524		12,152		—			—			100,913		(5,047		)	15,869			111,735

⁽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.