Citigroup (C)

Note 1 – Summary of Significant Accounting Policies

9

Note 2 – Business Developments

23

Note 3 – Discontinued Operations

26

Note 4 – Business Segments

28

Note 5 – Interest Revenue and Expense

29

Note 6 – Commissions and Fees

29

Note 7 – Principal Transactions

30

Note 8 – Incentive Plans

30

Note 9 – Retirement Benefits

34

Note 10 – Restructuring

41

Note 11 – Income Taxes

43

Note 12 – Earnings per Share

46

Note 13 – Federal Funds, Securities Borrowed, Loaned, and Subject to Repurchase Agreements

47

Note 14 – Brokerage Receivables and Brokerage Payables

48

Note 15 – Trading Account Assets and Liabilities

48

Note 16 – Investments

49

Note 17 – Loans

54

Note 18 – Allowance for Credit Losses

56

Note 19 – Goodwill and Intangible Assets

57

Note 20 – Debt

60

Note 21 – Preferred Stock and Stockholders’ Equity

63

Note 22 – Changes in Accumulated Other Comprehensive Income (Loss)

65

Note 23 – Securitizations and Variable Interest Entities

66

Note 24 – Derivatives Activities

81

Note 25 – Concentrations of Credit Risk

84

Note 26 – Fair-Value Measurement (SFAS 157)

84

Note 27 – Fair-Value Elections (SFAS 155, SFAS 156 and SFAS 159)

94

Note 28 – Fair Value of Financial Instruments (SFAS 107)

100

Note 29 – Pledged Assets, Collateral, Commitments and Guarantees

101

Note 30 – Contingencies

107

Note 31 – Citibank, N.A. Stockholder’s Equity

107

Note 32 – Subsequent Event

108

Note 33 – Condensed Consolidating Financial Statement Schedules

109

Note 34 – Selected Quarterly Financial Data (Unaudited)

118

Note  1 — Summary of Significant Accounting Policies

10

Note  2 — Business Developments

21

Note  3 — Discontinued Operations

23

Note  4 — Business Segments

27

Note  5 — Interest Revenue and Expense

28

Note  6 — Commissions and Fees

29

Note  7 — Principal Transactions

29

Note  8 — Incentive Plans

29

Note  9 — Retirement Benefits

33

Note 10 — Restructuring

39

Note 11 — Income Taxes

41

Note 12 — Earnings Per Share

43

Note 13 — Federal Funds, Securities Borrowed, Loaned, and Subject to Repurchase Agreements

43

Note 14 — Brokerage Receivables and Brokerage Payables

44

Note 15 — Trading Account Assets and Liabilities

44

Note 16 — Investments

45

Note 17 — Loans

47

Note 18 — Allowance for Credit Losses

48

Note 19 — Goodwill and Intangible Assets

49

Note 20 — Debt

51

Note 21 — Preferred Stock and Stockholders’ Equity

54

Note 22 — Changes in Accumulated Other Comprehensive Income (Loss)

56

Note 23 — Securitizations and Variable Interest Entities

57

Note 24 — Derivatives Activities

65

Note 25 — Concentrations of Credit Risk

68

Note 26 — Fair Value (SFAS 155, SFAS 156, SFAS 157, and SFAS 159)

69

Note 27 — Fair Value of Financial Instruments (SFAS 107)

78

Note 28 — Pledged Assets, Collateral, Commitments and Guarantees

79

Note 29 — Contingencies

83

Note 30 — Citibank, N.A. Stockholders’ Equity

83

Note 31 — Subsequent Event

84

Note 32 — Condensed Consolidating Financial Statement Schedules

84

Note 33 — Selected Quarterly Financial Data (Unaudited)

94