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⁽³⁾			GB&M⁽³⁾			PB			CC			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, 2017
Net interest income⁽¹⁾	$	213	$	180		$	152		$	53		$	8		$	—		$	606		$	(13	)	$	4		$	597
Other operating income	137		52			121			21			94			—			425			140			(4		)	561
Total operating income	350		232			273			74			102			—			1,031			127			—			1,158
Loan impairment charges	9		(36		)	(35		)	2			(1		)	—			(61		)	(27		)	11			(77		)
	341		268			308			72			103			—			1,092			154			(11		)	1,235
Operating expenses⁽²⁾	275		139			203			61			110			—			788			10			(11		)	787
Profit (loss) before income tax expense	$	66	$	129		$	105		$	11		$	(7	)	$	—		$	304		$	144		$	—		$	448
Balances at end of period:
Total assets	$	19,057	$	24,175		$	84,949		$	7,808		$	103,804		$	—		$	239,793		$	(38,255	)	$	45		$	201,583
Total loans, net	16,802		23,170			21,108			5,928			3,564			—			70,572			(323		)	(1,582		)	68,667
Goodwill	581		358			—			325			—			—			1,264			348			—			1,612
Total deposits	34,811		19,914			22,960			11,355			6,638			—			95,678			(4,430		)	38,010			129,258

Three Months Ended March 31, 2016
Net interest income⁽¹⁾	$	202	$	190		$	149		$	51		$	44		$	(2	)	$	634		$	(19	)	$	39		$	654
Other operating income	74		62			260			23			153			2			574			(70		)	(42		)	462
Total operating income	276		252			409			74			197			—			1,208			(89		)	(3		)	1,116
Loan impairment charges	14		12			205			(1		)	2			—			232			(69		)	(6		)	157
	262		240			204			75			195			—			976			(20		)	3			959
Operating expenses⁽²⁾	253		147			223			58			48			—			729			(6		)	3			726
Profit (loss) before income tax expense	$	9	$	93		$	(19	)	$	17		$	147		$	—		$	247		$	(14	)	$	—		$	233
Balances at end of period:
Total assets	$	20,051	$	26,877		$	104,090		$	8,221		$	94,650		$	—		$	253,889		$	(50,109	)	$	4		$	203,784
Total loans, net	17,033		23,905			25,989			6,461			3,461			—			76,849			4			3,856			80,709
Goodwill	581		358			—			325			—			—			1,264			348			—			1,612
Total deposits	32,506		19,699			21,942			13,813			8,940			—			96,900			(5,195		)	34,598			126,303

⁽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 the segments.


⁽²⁾	Expenses for the segments include fully apportioned corporate overhead expenses.

⁽³⁾

During the fourth quarter of 2016, we transferred certain client relationships from CMB to GB&M as discussed further in Note 22, "Business Segments," in our 2016 Form 10-K. As a result, we reclassified $22 million of profit before tax from the CMB segment to the GB&M segment during the three months ended March 31, 2016 to conform with the current year presentation. In addition, we reclassified $4,733 million of loans and $2,789 million of deposits from the CMB segment to the GB&M segment at March 31, 2016.


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


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