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 September 30, 2017
Net interest income⁽¹⁾	$	231		$	187		$	131		$	56		$	(10	)	$	—	$	595		$	(9	)	$	(26	)	$	560
Other operating income	54			55			111			31			33			—		284			61			23			368
Total operating income	285			242			242			87			23			—		879			52			(3		)	928
Loan impairment charges	11			(8		)	(18		)	(2		)	1			—		(16		)	1			(7		)	(22		)
	274			250			260			89			22			—		895			51			4			950
Operating expenses⁽²⁾	281			142			200			67			103			—		793			(2		)	4			795
Profit (loss) before income tax expense	$	(7	)	$	108		$	60		$	22		$	(81	)	$	—	$	102		$	53		$	—		$	155

Three Months Ended September 30, 2016
Net interest income⁽¹⁾	$	206		$	187		$	133		$	53		$	29		$	—	$	608		$	(18	)	$	14		$	604
Other operating income	69			49			183			22			34			—		357			(27		)	(10		)	320
Total operating income	275			236			316			75			63			—		965			(45		)	4			924
Loan impairment charges	30			(18		)	31			1			(2		)	—		42			16			4			62
	245			254			285			74			65			—		923			(61		)	—			862
Operating expenses⁽²⁾	278			151			242			56			87			—		814			(11		)	—			803
Profit (loss) before income tax expense	$	(33	)	$	103		$	43		$	18		$	(22	)	$	—	$	109		$	(50	)	$	—		$	59



	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)
Nine Months Ended September 30, 2017
Net interest income⁽¹⁾	$	665		$	548		$	439		$	165	$	(9	)	$	—		$	1,808		$	(38	)	$	(31	)	$	1,739
Other operating income	416			159			385			73		205			—			1,238			190			30			1,458
Total operating income	1,081			707			824			238		196			—			3,046			152			(1		)	3,197
Loan impairment charges	17			(49		)	(55		)	1		—			—			(86		)	(47		)	13			(120		)
	1,064			756			879			237		196			—			3,132			199			(14		)	3,317
Operating expenses⁽²⁾	830			422			635			191		338			—			2,416			—			(14		)	2,402
Profit (loss) before income tax expense	$	234		$	334		$	244		$	46	$	(142	)	$	—		$	716		$	199		$	—		$	915
Balances at end of period:
Total assets	$	18,968		$	24,154		$	90,779		$	7,684	$	90,262		$	—		$	231,847		$	(33,961	)	$	—		$	197,886
Total loans, net	16,781			22,959			18,843			5,900		3,751			—			68,234			(1,039		)	(401		)	66,794
Goodwill	581			358			—			321		—			—			1,260			347			—			1,607
Total deposits	34,275			23,919			21,628			9,737		8,394			—			97,953			(3,874		)	27,761			121,840

Nine Months Ended September 30, 2016
Net interest income⁽¹⁾	$	613		$	562		$	440		$	153	$	119		$	(2	)	$	1,885		$	(59	)	$	70		$	1,896
Other operating income	214			166			598			67		209			2			1,256			(111		)	(70		)	1,075
Total operating income	827			728			1,038			220		328			—			3,141			(170		)	—			2,971
Loan impairment charges	57			13			385			—		(4		)	—			451			(72		)	(26		)	353
	770			715			653			220		332			—			2,690			(98		)	26			2,618
Operating expenses⁽²⁾	793			451			711			173		220			—			2,348			(22		)	26			2,352
Profit (loss) before income tax expense	$	(23	)	$	264		$	(58	)	$	47	$	112		$	—		$	342		$	(76	)	$	—		$	266
Balances at end of period:
Total assets	$	20,108		$	25,262		$	92,055		$	8,149	$	108,400		$	—		$	253,974		$	(45,673	)	$	9		$	208,310
Total loans, net	17,116			24,170			24,065			6,433		1,846			—			73,630			(447		)	3,382			76,565
Goodwill	581			358			—			325		—			—			1,264			348			—			1,612
Total deposits	31,702			21,858			26,547			13,216		6,672			—			99,995			(4,919		)	36,006			131,082

⁽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 $23 million and $67 million of profit before tax from the CMB segment to the GB&M segment during the three and nine months ended September 30, 2016, respectively, to conform with the current year presentation. In addition, we reclassified $3,570 million of loans and $3,068 million of deposits from the CMB segment to the GB&M segment at September 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.