Results for each segment on an IFRSs basis, as well as a reconciliation of total results under IFRSs to U.S. GAAP consolidated totals, are as follows:


	IFRS Consolidated Amounts
	RBWM			CMB			GBM			PB			Other			Adjustments/ Reconciling Items			Total			IFRS Adjustments⁽⁴⁾			IFRS Reclassi- fications⁽⁵⁾			U.S. GAAP Consolidated Totals
	(in millions)
Three months ended September 30, 2012:
Net interest income⁽¹⁾	$	209		$	168		$	129		$	45		$	(9	)	$	(3	)	$	539		$	(22	)	$	(7	)	$	510
Other operating income		138			173			251			26			(201	)		3			390			5			2			397

Total operating income		347			341			380			71			(210	)		-			929			(17	)		(5	)		907
Loan impairment charges⁽³⁾		72			6			6			2			-			-			86			(4	)		2			84

		275			335			374			69			(210	)		-			843			(13	)		(7	)		823
Operating expenses⁽²⁾		368			175			249			57			823			-			1,672			(48	)		(7	)		1,617

Profit before income tax expense	$	(93	)	$	160		$	125		$	12		$	(1,033	)	$	-		$	(829	)	$	35		$	-		$	(794	)

Balances at end of period:
Total assets	$	23,726		$	24,012		$	221,734		$	7,093		$	92		$	-		$	276,657			(73,460	)		(65	)	$	203,132
Total loans, net		16,334			19,066			32,559			5,290			-			-			73,249			(1,124	)		(11,310	)		60,815
Goodwill		581			357			480			326			-			-			1,744			484			-			2,228
Total deposits		35,494			22,012			44,669			12,319			-			-			114,494			(5,897	)		12,738			121,335

Three months ended September 30, 2011:
Net interest income⁽¹⁾	$	259		$	180		$	120		$	44		$	(6	)	$	(11	)	$	586		$	(71	)	$	106		$	621
Other operating income		148			114			67			27			380			11			747			10			(90	)		667

Total operating income		407			294			187			71			374			-			1,333			(61	)		16			1,288
Loan impairment charges⁽³⁾		76			(5	)		28			(24	)		-			-			75			1			2			78

		331			299			159			95			374			-			1,258			(62	)		14			1,210
Operating expenses⁽²⁾		368			177			270			65			14			-			894			13			14			921

Profit before income tax expense	$	(37	)	$	122		$	(111	)	$	30		$	360		$	-		$	364		$	(75	)	$	-		$	289

Balances at end of period:
Total assets	$	25,629		$	20,144		$	232,769		$	5,946		$	92		$	-		$	284,580		$	(96,198	)	$	60		$	188,442
Total loans, net		16,118			16,173			25,592			4,462			-			-			62,345			(5,880	)		(7,614	)		48,851
Goodwill		581			357			480			326			-			-			1,744			485			-			2,228
Total deposits		47,314			27,215			47,906			11,929			-			-			134,364			(5,029	)		3,506			132,841

Nine Months Ended September 30, 2012:
Net interest income⁽¹⁾	$	653		$	490		$	439		$	137		$	(19	)	$	(10	)	$	1,690		$	(73	)	$	15		$	1,632
Other operating income		497			578			742			83			(341	)		10			1,569			41			17			1,627

Total operating income		1,150			1,068			1,181			220			(360	)		-			3,259			(32	)		32			3,259
Loan impairment charges⁽³⁾		174			(3	)		(2	)		(3	)		-			-			166			-			7			173

		976			1,071			1,183			223			(360	)		-			3,093			(32	)		25			3,086
Operating expenses⁽²⁾		1,010			550			744			178			1,565			-			4,047			(48	)		25			4,024

Profit before income tax expense	$	(34	)	$	521		$	439		$	45		$	(1,925	)	$	-		$	(954	)	$	16		$	-		$	(938	)


Nine Months Ended September 30, 2011:
Net interest income⁽¹⁾	$	756		$	527		$	382		$	134		$	(73	)	$	(26	)	$	1,700		$	(104	)	$	198		$	1,794
Other operating income		337			325			756			97			363			26			1,904			34			(148	)		1,790

Total operating income		1,093			852			1,138			231			290			-			3,604			(70	)		50			3,584
Loan impairment charges⁽³⁾		166			7			1			(34	)		-			-			140			6			25			171

		927			845			1,137			265			290			-			3,464			(76	)		25			3,413
Operating expenses⁽²⁾		1,187			553			735			194			51			-			2,720			(3	)		25			2,742

Profit before income tax expense	$	(260	)	$	292		$	402		$	71		$	239		$	-		$	744		$	(73	)	$	-		$	671

⁽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 Treasury and more appropriately reflect the profitability of segments.

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

⁽³⁾	The provision assigned to the segments is based on the segments’ net charge offs and the change in allowance for credit losses.

⁽⁴⁾	Represents adjustments associated with differences between IFRSs and U.S. GAAP basis of accounting.

⁽⁵⁾	Represents differences in financial statement presentation between IFRSs and U.S. GAAP.