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 September 30, 2014
Net interest income⁽¹⁾	$	196		$	204	$	74		$	47		$	(2	)	$	8		$	527		$	(20	)	$	36		$	543
Other operating income	98			90		191			28			23			(8		)	422			7			(43		)	386
Total operating income	294			294		265			75			21			—			949			(13		)	(7		)	929
Loan impairment charges⁽³⁾	11			29		11			(4		)	—			—			47			(14		)	(10		)	23
	283			265		254			79			21			—			902			1			3			906
Operating expenses⁽²⁾	343			169		553			58			30			—			1,153			(222		)	3			934
Profit (loss) before income tax expense	$	(60	)	$	96	$	(299	)	$	21		$	(9	)	$	—		$	(251	)	$	223		$	—		$	(28	)

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			(38		)	2			445			(8		)	(5		)	432
Total operating income	286			258		374			73			(44		)	—			947			(25		)	2			924
Loan impairment charges⁽³⁾	44			26		(3		)	3			—			—			70			(11		)	(5		)	54
	242			232		377			70			(44		)	—			877			(14		)	7			870
Operating expenses⁽²⁾	301			169		255			62			31			—			818			9			7			834
Profit (loss) before income tax expense	$	(59	)	$	63	$	122		$	8		$	(75	)	$	—		$	59		$	(23	)	$	—		$	36

Nine Months Ended September 30, 2014
Net interest income⁽¹⁾	$	606		$	593	$	280		$	152		$	63		$	(1	)	$	1,693		$	(51	)	$	93		$	1,735
Other operating income	315			222		636			78			10			1			1,262			(3		)	(112		)	1,147
Total operating income	921			815		916			230			73			—			2,955			(54		)	(19		)	2,882
Loan impairment charges⁽³⁾	34			119		66			(9		)	—			—			210			(62		)	(24		)	124
	887			696		850			239			73			—			2,745			8			5			2,758
Operating expenses⁽²⁾	920			501		1,031			174			83			—			2,709			(154		)	5			2,560
Profit (loss) before income tax expense	$	(33	)	$	195	$	(181	)	$	65		$	(10	)	$	—		$	36		$	162		$	—		$	198
Balances at end of period:
Total assets	$	19,339		$	27,769	$	169,686		$	7,670		$	839		$	—		$	225,303		$	(50,353	)	$	62		$	175,012
Total loans, net	16,491			26,626		20,056			5,981			—			—			69,154			1,224			2,430			72,808
Goodwill	581			358		—			325			—			—			1,264			348						1,612
Total deposits	28,515			22,616		32,753			11,221			—			—			95,105			(3,758		)	17,330			108,677



	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)

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		13			9			1,569		30			(9		)	1,590
Total operating income	896			742		1,285		225		(21		)	—			3,127		(25		)	3			3,105
Loan impairment charges⁽³⁾	97			41		6		4		—			—			148		(15		)	9			142
	799			701		1,279		221		(21		)	—			2,979		(10		)	(6		)	2,963
Operating expenses⁽²⁾	892			502		735		189		74			—			2,392		(18		)	(6		)	2,368
Profit (loss) before income tax expense	$	(93	)	$	199	$	544	$	32	$	(95	)	$	—		$	587	$	8		$	—		$	595
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		19,521		5,869		—			—			63,025		1,794			2,296			67,115
Goodwill	581			358		480		325		—			—			1,744		484			—			2,228
Total deposits	30,594			21,614		34,306		11,875		—			—			98,389		(4,491		)	19,023			112,921

⁽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 Balance Sheet Management 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.