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			CC			Adjustments/ Reconciling Items			Total			Group Reporting Basis Adjustments⁽⁴⁾			Group Reporting Basis Reclassi- fications⁽⁵⁾			U.S. GAAP Consolidated Totals
	(in millions)
Year Ended December 31, 2017
Net interest income⁽¹⁾	$	886		$	739		$	585		$	217		$	(40	)	$	—		$	2,387		$	(48	)	$	(66	)	$	2,273
Other operating income⁽²⁾	526			216			617			94			274			—			1,727			200			75			2,002
Total operating income	1,412			955			1,202			311			234			—			4,114			152			9			4,275
Loan impairment charges	25			(52		)	(94		)	2			—			—			(119		)	(72		)	26			(165		)
	1,387			1,007			1,296			309			234			—			4,233			224			(17		)	4,440
Operating expenses⁽²⁾	1,185			558			881			244			465			—			3,333			75			(17		)	3,391
Profit (loss) before income tax expense	$	202		$	449		$	415		$	65		$	(231	)	$	—		$	900		$	149		$	—		$	1,049
Balances at end of period:
Total assets	$	18,707		$	23,644		$	72,734		$	8,190		$	97,038		$	—		$	220,313		$	(33,078	)	$	—		$	187,235
Total loans, net	16,685			22,444			19,125			6,405			3,556			—			68,215			(1,397		)	5,064			71,882
Goodwill	581			358			—			321			—			—			1,260			347			—			1,607
Total deposits	34,186			24,239			25,476			8,470			4,923			—			97,294			(3,261		)	24,669			118,702

Year Ended December 31, 2016
Net interest income⁽¹⁾	$	818		$	749		$	567		$	207		$	132		$	(2	)	$	2,471		$	(76	)	$	89		$	2,484
Other operating income⁽²⁾	363			229			785			89			127			2			1,595			(104		)	(87		)	1,404
Total operating income	1,181			978			1,352			296			259			—			4,066			(180		)	2			3,888
Loan impairment charges	70			50			383			—			(9		)	—			494			(78		)	(44		)	372
	1,111			928			969			296			268			—			3,572			(102		)	46			3,516
Operating expenses⁽²⁾⁽³⁾	1,131			591			986			232			338			—			3,278			(26		)	46			3,298
Profit (loss) before income tax expense	$	(20	)	$	337		$	(17	)	$	64		$	(70	)	$	—		$	294		$	(76	)	$	—		$	218
Balances at end of period:
Total assets	$	19,618		$	25,082		$	85,215		$	7,714		$	108,877		$	—		$	246,506		$	(45,234	)	$	29		$	201,301
Total loans, net	16,889			24,125			21,914			6,024			3,512			—			72,464			(405		)	799			72,858
Goodwill	581			358			—			325			—			—			1,264			348			—			1,612
Total deposits	32,472			22,005			22,260			11,618			6,989			—			95,344			(4,379		)	38,283			129,248

Year Ended December 31, 2015
Net interest income⁽¹⁾	$	787		$	747		$	409		$	205		$	181		$	(12	)	$	2,317		$	(78	)	$	231		$	2,470
Other operating income⁽²⁾	308			243			1,047			99			301			12			2,010			(39		)	(236		)	1,735
Total operating income	1,095			990			1,456			304			482			—			4,327			(117		)	(5		)	4,205
Loan impairment charges	68			140			65			(5		)	(4		)	—			264			130			(33		)	361
	1,027			850			1,391			309			486			—			4,063			(247		)	28			3,844
Operating expenses⁽²⁾⁽³⁾	1,152			609			1,017			245			285			—			3,308			(52		)	28			3,284
Profit (loss) before income tax expense	$	(125	)	$	241		$	374		$	64		$	201		$	—		$	755		$	(195	)	$	—		$	560
Balances at end of period:
Total assets	$	19,700		$	26,763		$	99,360		$	8,428		$	80,279		$	—		$	234,530		$	(46,569	)	$	317		$	188,278
Total loans, net	16,696			23,538			29,589			6,715			1,676			—			78,214			317			3,474			82,005
Goodwill	581			358			—			325			—			—			1,264			348			—			1,612
Total deposits	31,814			20,599			22,910			13,811			5,011			—			94,145			(4,097		)	28,531			118,579

⁽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⁾

In 2017, we changed our presentation for certain cost reimbursements that were previously netted as an offset to affiliate expense. We now present these reimbursements gross in affiliate income. As a result, we have reclassified prior year amounts in order to conform to the current year presentation, which increased both RBWM other operating income and RBWM operating expenses $11 million during the year ended December 31, 2016 and also increased both GB&M other operating income and GB&M operating expenses $61 million and $63 million during the years ended December 31, 2016 and 2015, respectively. See Note 21, "Related Party Transactions," in the accompanying consolidated financial statements for additional information.


⁽⁴⁾	Represents adjustments associated with differences between U.S. GAAP and the Group Reporting Basis. These adjustments, which are more fully described above, consist of the following:



	Net Interest Income			Other Revenues			Provision for Credit Losses			Operating Expenses			Profit (Loss) before Income Tax Expense			Total Assets
	(in millions)
December 31, 2017
Derivatives	$	—		$	—		$	—		$	—		$	—		$	(32,900	)
Goodwill	—			(1		)	—			—			(1		)	347
Litigation	—			—			—			8			(8		)	—
Loan impairment	(43		)	—			(72		)	—			29			(332		)
Loan origination	(19		)	—			—			(14		)	(5		)	42
Loans held for sale	9			141			—			—			150			21
Low income housing tax credit investments	—			(7		)	—			—			(7		)	—
Pension and other postretirement benefit costs	—			—			—			94			(94		)	(263		)
Property	—			—			—			(11		)	11			8
Structured notes and deposits	—			85			—			—			85			—
Other	5			(18		)	—			(2		)	(11		)	(1		)
Total adjustments	$	(48	)	$	200		$	(72	)	$	75		$	149		$	(33,078	)

December 31, 2016
Derivatives	$	—		$	—		$	—		$	—		$	—		$	(44,911	)
Goodwill	—			—			—			—			—			348
Litigation	—			—			—			(8		)	8			(3		)
Loan impairment	(57		)	7			(58		)	1			7			(326		)
Loan origination	(21		)	—			—			(19		)	(2		)	35
Loans held for sale	—			(80		)	(20		)	—			(60		)	(31		)
Low income housing tax credit investments	—			(9		)	—			—			(9		)	—
Pension and other postretirement benefit costs	—			—			—			19			(19		)	(191		)
Property	—			—			—			(19		)	19			16
Unquoted equity securities	—			—			—			—			—			(163		)
Other	2			(22		)	—			—			(20		)	(8		)
Total adjustments	$	(76	)	$	(104	)	$	(78	)	$	(26	)	$	(76	)	$	(45,234	)

December 31, 2015
Derivatives	$	—		$	(3	)	$	—		$	—		$	(3	)	$	(46,245	)
Goodwill	—			—			—			—			—			348
Litigation	—			—			—			(2		)	2			—
Loan impairment	(61		)	3			132			1			(191		)	(329		)
Loan origination	(22		)	(3		)	—			(47		)	22			49
Loans held for sale	—			(16		)	(2		)	—			(14		)	(4		)
Low income housing tax credit investments	—			(12		)	—			—			(12		)	—
Pension and other postretirement benefit costs	—			—			—			15			(15		)	(177		)
Property	—			—			—			(19		)	19			21
Unquoted equity securities	—			—			—			—			—			(228		)
Other	5			(8		)	—			—			(3		)	(4		)
Total adjustments	$	(78	)	$	(39	)	$	130		$	(52	)	$	(195	)	$	(46,569	)


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