The following table summarizes the results for each segment on a Group Reporting Basis, as well as provides a reconciliation of total results under the Group Reporting Basis to U.S. GAAP consolidated totals:



	Group Reporting Basis Consolidated Amounts
	RBWM			CMB		GB&M		PB			Other			Adjustments/ Reconciling Items			Total		Group Reporting Basis Adjustments⁽³⁾			Group Reporting Basis Reclassi- fications⁽⁴⁾			U.S. GAAP Consolidated Totals
	(in millions)
Three Months Ended March 31, 2015
Net interest income⁽¹⁾	$	197		$	201	$	118	$	49		$	(6	)	$	(5	)	$	554	$	(14	)	$	66		$	606
Other operating income	87			77		266		24			82			5			541		(10		)	(67		)	464
Total operating income	284			278		384		73			76			—			1,095		(24		)	(1		)	1,070
Loan impairment charges	22			10		8		—			—			—			40		14			(1		)	53
	262			268		376		73			76			—			1,055		(38		)	—			1,017
Operating expenses⁽²⁾	281			169		259		58			27			—			794		(17		)	—			777
Profit (loss) before income tax expense	$	(19	)	$	99	$	117	$	15		$	49		$	—		$	261	$	(21	)	$	—		$	240
Balances at end of period:
Total assets	$	19,856		$	30,788	$	198,942	$	8,121		$	804		$	—		$	258,511	$	(56,958	)	$	41		$	201,594
Total loans, net	16,902			29,649		23,341		6,424			—			—			76,316		891			3,548			80,755
Goodwill	581			358		—		325			—			—			1,264		348			—			1,612
Total deposits	29,240			22,209		38,891		10,973			—			—			101,313		(5,975		)	23,756			119,094

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	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 (loss) 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

⁽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⁾	Represents adjustments associated with differences between the Group Reporting Basis and the U.S. GAAP basis of accounting.


⁽⁴⁾	Represents differences in financial statement presentation between Group Reporting Basis and U.S. GAAP.