v3.25.4
DISCONTINUED OPERATIONS, SIGNIFICANT DISPOSALS AND OTHER BUSINESS EXITS (Tables)
 12 Months Ended
Dec. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Summarized financial information disposal groups including discontinued operations
Income before taxes, excluding the pretax loss on sale, for the Poland consumer banking business was as follows:

In millions of dollars202520242023
Income before taxes$119 $144 $123 
The following assets and liabilities related to the Poland consumer banking business were reclassified to HFS within Other assets and Other liabilities, respectively, on the Consolidated Balance Sheet at December 31, 2025:

In millions of dollarsDecember 31,
2025
Assets
Cash and deposits with banks(1)
$4,700 
Loans (net of allowance of $25 at December 31, 2025)
1,700 
Other assets54 
Total assets$6,454 
Liabilities
Deposits$6,144 
Other liabilities63 
Total liabilities$6,207 

(1)    Includes liquidity resources currently composed of approximately $4.6 billion of Deposits with banks. This may transfer as cash and securities at time of closing and is primarily recorded in Markets.
Income before taxes, excluding the pretax loss on sale, for AO Citibank was as follows:

In millions of dollars202520242023
Income before taxes$(282)$(280)$(801)
The following assets and liabilities related to AO Citibank were classified as HFS within Other assets and Other liabilities, respectively, on the Consolidated Balance Sheet at December 31, 2025:

In millions of dollarsDecember 31,
2025
Assets
Cash and deposits with banks$1,954 
Other assets(1)
10,616 
Total assets$12,570 
Liabilities
Deposits(2)
$12,742 
Other liabilities47 
Total liabilities$12,789 

(1)    Includes approximately $2.6 billion of reserve for transfer risk associated with Russia, a portion of which relates to Citi’s clients’ risk.
(2)    Includes approximately $1.5 billion of intercompany liabilities owed by AO Citibank to other Citi entities outside of Russia related to funds held that represent Citi’s clients’ risk.
The following table shows the effect of the transaction in Citi’s ownership interest in Banamex:

Year ended December 31,
In millions of dollars2025
Net income attributable to Citigroup common shareholders$13,192 
Changes in Citigroup’s equity for sale of 25% interest in Banamex
1,689 
Changes from net income attributable to Citigroup common shareholders and changes in Citigroup’s ownership interest$14,881