This excerpt taken from the C 10-K filed Feb 26, 2010.
Citigroup establishes its key risk tolerances based on stress tests and a cash capital ratio (as described in “Liquidity Ratios” below). This framework requires that entities be self-sufficient or net providers of liquidity in their designated stress tests and have excess cash capital. Aggregate self sufficiency targets have been established for the banking subsidiaries, Citigroup, the parent holding company, and CGMHI as well as for individual entities as part of their Funding and Liquidity Plans. In addition, an important benchmark for the combined Citigroup, the parent holding company, and CGMHI is to maintain sufficient liquidity to meet all maturing obligations for a one-year period without access to the unsecured wholesale markets.
Within this context, there are a series of tools used to monitor Citigroup’s liquidity position. These include liquidity gaps and associated limits, liquidity ratios, stress testing and market triggers, as described below.