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 March 31, 2016
Net interest income⁽¹⁾	$	201		$	213	$	176		$	51		$	(5	)	$	(2	)	$	634	$	(19	)	$	39		$	654
Other operating income	80			73		219			23			177			2			574		(70		)	(42		)	462
Total operating income	281			286		395			74			172			—			1,208		(89		)	(3		)	1,116
Loan impairment charges	16			13		204			(1		)	—			—			232		(69		)	(6		)	157
	265			273		191			75			172			—			976		(20		)	3			959
Operating expenses⁽²⁾	259			162		224			58			26			—			729		(6		)	3			726
Profit (loss) before income tax expense	$	6		$	111	$	(33	)	$	17		$	146		$	—		$	247	$	(14	)	$	—		$	233
Balances at end of period:
Total assets	$	20,723		$	31,610	$	192,873		$	8,221		$	462		$	—		$	253,889	$	(50,109	)	$	4		$	203,784
Total loans, net	17,702			28,638		24,048			6,461			—			—			76,849		4			3,856			80,709
Goodwill	581			358		—			325			—			—			1,264		348			—			1,612
Total deposits	32,506			22,488		28,073			13,813			20			—			96,900		(5,195		)	34,598			126,303

Three Months Ended March 31, 2015
Net interest income⁽¹⁾	$	201		$	197	$	118		$	49		$	(6	)	$	(5	)	$	554	$	(14	)	$	66		$	606
Other operating income	88			76		266			24			82			5			541		(10		)	(67		)	464
Total operating income	289			273		384			73			76			—			1,095		(24		)	(1		)	1,070
Loan impairment charges	22			10		8			—			—			—			40		14			(1		)	53
	267			263		376			73			76			—			1,055		(38		)	—			1,017
Operating expenses⁽²⁾	294			156		259			58			27			—			794		(17		)	—			777
Profit (loss) before income tax expense	$	(27	)	$	107	$	117		$	15		$	49		$	—		$	261	$	(21	)	$	—		$	240
Balances at end of period:
Total assets	$	19,927		$	30,717	$	198,942		$	8,121		$	804		$	—		$	258,511	$	(56,958	)	$	41		$	201,594
Total loans, net	16,973			29,578		23,341			6,424			—			—			76,316		891			3,548			80,755
Goodwill	581			358		—			325			—			—			1,264		348			—			1,612
Total deposits⁽³⁾	29,869			21,580		31,662			10,973			—			—			94,084		(5,975		)	30,985			119,094

⁽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 $7.2 billion of brokered deposits in the GB&M segment to debt at March 31, 2015 to conform with the 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.