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 June 30, 2017
Net interest income⁽¹⁾	$	221		$	181		$	156		$	56	$	(7	)	$	—	$	607		$	(16	)	$	(9	)	$	582
Other operating income	225			52			153			21		78			—		529			(11		)	11			529
Total operating income	446			233			309			77		71			—		1,136			(27		)	2			1,111
Loan impairment charges	(3		)	(5		)	(2		)	1		—			—		(9		)	(21		)	9			(21		)
	449			238			311			76		71			—		1,145			(6		)	(7		)	1,132
Operating expenses⁽²⁾	274			141			232			63		125			—		835			(8		)	(7		)	820
Profit (loss) before income tax expense	$	175		$	97		$	79		$	13	$	(54	)	$	—	$	310		$	2		$	—		$	312

Three Months Ended June 30, 2016
Net interest income⁽¹⁾	$	205		$	185		$	158		$	49	$	46		$	—	$	643		$	(22	)	$	17		$	638
Other operating income	71			55			155			22		22			—		325			(14		)	(18		)	293
Total operating income	276			240			313			71		68			—		968			(36		)	(1		)	931
Loan impairment charges	13			19			149			—		(4		)	—		177			(19		)	(24		)	134
	263			221			164			71		72			—		791			(17		)	23			797
Operating expenses⁽²⁾	262			153			246			59		85			—		805			(5		)	23			823
Profit (loss) before income tax expense	$	1		$	68		$	(82	)	$	12	$	(13	)	$	—	$	(14	)	$	(12	)	$	—		$	(26	)



	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)
Six Months Ended June 30, 2017
Net interest income⁽¹⁾	$	434	$	361		$	308		$	109		$	1		$	—		$	1,213		$	(29	)	$	(5	)	$	1,179
Other operating income	362		104			274			42			172			—			954			129			7			1,090
Total operating income	796		465			582			151			173			—			2,167			100			2			2,269
Loan impairment charges	6		(41		)	(37		)	3			(1		)	—			(70		)	(48		)	20			(98		)
	790		506			619			148			174			—			2,237			148			(18		)	2,367
Operating expenses⁽²⁾	549		280			435			124			235			—			1,623			2			(18		)	1,607
Profit (loss) before income tax expense	$	241	$	226		$	184		$	24		$	(61	)	$	—		$	614		$	146		$	—		$	760
Balances at end of period:
Total assets	$	18,960	$	23,515		$	80,426		$	8,131		$	97,950		$	—		$	228,982		$	(35,632	)	$	—		$	193,350
Total loans, net	16,709		22,335			19,805			6,354			3,292			—			68,495			(1,035		)	(245		)	67,215
Goodwill	581		358			—			325			—			—			1,264			348			—			1,612
Total deposits	34,868		20,799			20,920			10,262			7,572			—			94,421			(3,849		)	26,571			117,143

Six Months Ended June 30, 2016
Net interest income⁽¹⁾	$	407	$	375		$	307		$	100		$	90		$	(2	)	$	1,277		$	(41	)	$	56		$	1,292
Other operating income	145		117			415			45			175			2			899			(84		)	(60		)	755
Total operating income	552		492			722			145			265			—			2,176			(125		)	(4		)	2,047
Loan impairment charges	27		31			354			(1		)	(2		)	—			409			(88		)	(30		)	291
	525		461			368			146			267			—			1,767			(37		)	26			1,756
Operating expenses⁽²⁾	515		300			469			117			133			—			1,534			(11		)	26			1,549
Profit (loss) before income tax expense	$	10	$	161		$	(101	)	$	29		$	134		$	—		$	233		$	(26	)	$	—		$	207
Balances at end of period:
Total assets	$	20,254	$	25,882		$	97,092		$	8,244		$	111,111		$	—		$	262,583		$	(51,717	)	$	7		$	210,873
Total loans, net	17,151		24,667			24,980			6,555			1,805			—			75,158			(192		)	3,781			78,747
Goodwill	581		358			—			325			—			—			1,264			348			—			1,612
Total deposits	31,854		20,843			22,991			13,670			8,444			—			97,802			(4,994		)	40,011			132,819

⁽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 and $44 million of profit before tax from the CMB segment to the GB&M segment during the three and six months ended June 30, 2016, respectively, to conform with the current year presentation. In addition, we reclassified $4,358 million of loans and $2,842 million of deposits from the CMB segment to the GB&M segment at June 30, 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.