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⁽⁴⁾			Group Reporting Basis Reclassi- fications⁽⁵⁾			U.S. GAAP Consolidated Totals
	(in millions)
Three Months Ended September 30, 2015
Net interest income⁽¹⁾	$	192		$	214	$	142		$	49		$	(5	)	$	(1	)	$	591		$	(19	)	$	45		$	617
Other operating income	85			82		287			26			109			1			590			(11		)	(48		)	531
Total operating income	277			296		429			75			104			—			1,181			(30		)	(3		)	1,148
Loan impairment charges	14			24		5			(1		)	—			—			42			4			1			47
	263			272		424			76			104			—			1,139			(34		)	(4		)	1,101
Operating expenses⁽²⁾	267			184		247			62			37			—			797			(7		)	(4		)	786
Profit (loss) before income tax expense	$	(4	)	$	88	$	177		$	14		$	67		$	—		$	342		$	(27	)	$	—		$	315

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	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	)

Nine Months Ended September 30, 2015
Net interest income⁽¹⁾	$	584		$	626	$	392		$	148		$	(16	)	$	(9	)	$	1,725		$	(51	)	$	175		$	1,849
Other operating income	258			230		772			77			266			9			1,612			(36		)	(178		)	1,398
Total operating income	842			856		1,164			225			250			—			3,337			(87		)	(3		)	3,247
Loan impairment charges	51			38		17			(2		)	—			—			104			(9		)	(1		)	94
	791			818		1,147			227			250			—			3,233			(78		)	(2		)	3,153
Operating expenses⁽²⁾	848			538		770			178			114			—			2,448			(33		)	(2		)	2,413
Profit (loss) before income tax expense	$	(57	)	$	280	$	377		$	49		$	136		$	—		$	785		$	(45	)	$	—		$	740
Balances at end of period:
Total assets	$	20,106		$	32,214	$	196,535		$	8,491		$	787		$	—		$	258,133		$	(54,496	)	$	729		$	204,366
Total loans, net	17,146			30,976		25,025			6,711			—			—			79,858			286			4,120			84,264
Goodwill	581			358		—			325			—			—			1,264			348			—			1,612
Total deposits⁽³⁾	30,631			23,209		31,621			13,137			—			—			98,598			(5,167		)	38,019			131,450



	Group Reporting Basis Consolidated Amounts
	RBWM			CMB		GB&M			PB			Other			Adjustments/ Reconciling Items			Total		Group Reporting Basis Adjustments⁽⁴⁾			Group Reporting Basis Reclassi- fications⁽⁵⁾			U.S. GAAP Consolidated Totals
	(in millions)

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	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⁽³⁾	28,515			22,616		30,663			11,221			—			—			93,015		(3,758		)	19,420			108,677

⁽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⁾	During the second quarter of 2015, we concluded that brokered deposits would be better presented as debt under the Group Reporting Basis. As a result, we reclassified $2.1 billion of brokered deposits in the GB&M segment to debt at September 30, 2014 to conform with current year presentation.


⁽⁴⁾	Represents adjustments associated with differences between the Group Reporting Basis and the U.S. GAAP basis of accounting.


⁽⁵⁾	Represents differences in financial statement presentation between Group Reporting Basis and U.S. GAAP.