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REPORTABLE BUSINESS SEGMENTS AND ALL OTHER
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
REPORTABLE BUSINESS SEGMENTS AND ALL OTHER REPORTABLE BUSINESS SEGMENTS AND ALL OTHER
The reportable business segments (segments) and All Other reflect how the CEO, who is the chief operating decision maker (CODM), manages the Company, including allocating resources and measuring performance.
Citi is organized into five reportable business segments: Services, Markets, Banking, Wealth and U.S. Consumer Cards (USCC), with the remaining operations recorded in All Other, which includes activities not assigned to a specific segment, as well as discontinued operations. See segment details in Note 3 to the Consolidated Financial Statements in Citi’s 2025 Form 10-K.
Prior-period reportable operating segment and All Other results have been recast to reflect the following changes effective January 1, 2026:

•Citi transferred its Retail Banking business from the former U.S. Personal Banking (USPB) to Wealth and integrated the remaining USPB businesses into a new U.S. Consumer Cards segment.
•Citi eliminated the corporate lending revenue share arrangement by updating its TCE methodology among the Services, Markets and Banking segments to better align their capital usage associated with the shared economic benefits of corporate lending to clients across these segments.
•Certain interest rate risk-management activities within Markets were moved to All Other—Corporate/Other, or between businesses within Markets.
•Certain other immaterial reclassifications impacting the results of each business segment and All Other were made.

Citi’s consolidated results remain unchanged for all periods presented following the changes and reclassifications discussed above.
Revenues and expenses directly associated with each segment or line of business are included in determining respective operating results. Other revenues and expenses that are attributable to a particular segment or All Other are generally allocated from Corporate/Other within All Other based on respective net revenues, non-interest expenses or other relevant measures.
Revenues and expenses from transactions with other segments and All Other are treated as transactions with external parties for purposes of segment disclosures, while funding charges paid by segments and funding credits received by Corporate Treasury within All Other are included in net interest income. The Company includes intersegment eliminations from Corporate/Other within All Other to reconcile the segment results to Citi’s consolidated results.
The accounting policies of these segments and All Other are the same as those disclosed in Note 1 to the Consolidated Financial Statements in Citi’s 2025 Form 10-K.


The following tables present certain information regarding the Company’s continuing operations by reportable business segment and All Other on a managed basis that excludes divestiture-related impacts. The CODM uses Income (loss) from continuing operations as the performance measure, to evaluate the results of each reportable business segment and
All Other by comparing to and monitoring against budget and prior-year results. This information is used to allocate resources to each of the segments and All Other and to make operational decisions when managing the Company, such as whether to reinvest profits or to return capital to shareholders through dividends and share repurchases.

Three Months Ended March 31,
In millions of dollars, except end-of-period assets,
average loans and average deposits in billions		ServicesMarketsBanking
202620252026202520262025
Net interest income$4,143 $3,498 $2,797 $1,924 $587 $491 
Non-interest revenue1,960 1,706 4,449 4,151 1,180 1,039 
Total revenues, net of interest expense$6,103 $5,204 $7,246 $6,075 $1,767 $1,530 
Compensation expense(1)
$707 $632 $1,200 $1,018 $779 $632 
Non-compensation expense(2)
2,228 1,952 2,635 2,448 461 402 
Total operating expense$2,935 $2,584 $3,835 $3,466 $1,240 $1,034 
Provisions for credit losses and for benefits and claims$94 $51 $(15)$201 $132 $214 
Provision (benefits) for income taxes832 720 797 546 91 60 
Income (loss) from continuing operations2,242 1,849 2,629 1,862 304 222 
End-of-period assets (March 31, 2026 and December 31, 2025)
$649 $628 $1,280 $1,185 $154 $140 
Average loans99 87 162 128 83 82 
Average deposits961 826 19 15 — — 
In millions of dollars, except end-of-period assets,
average loans and average deposits in billions		WealthUSCC
2026202520262025
Net interest income$2,095 $1,831 $5,116 $4,984 
Non-interest revenue970 926 (359)(417)
Total revenues, net of interest expense$3,065 $2,757 $4,757 $4,567 
Compensation expense(1)
$866 $880 $354 $342 
Non-compensation expense(2)
1,549 1,510 1,357 1,349 
Total operating expense$2,415 $2,390 $1,711 $1,691 
Provisions for credit losses and for benefits and claims$101 $126 $2,092 $1,783 
Provision (benefits) for income taxes117 50 222 255 
Income (loss) from continuing operations432 191 732 838 
End-of-period assets (March 31, 2026 and December 31, 2025)
$320 $316 $171 $178 
Average loans205 194 171 168 
Average deposits414 399 — — 
In millions of dollars, except end-of-period assets,
average loans and average deposits in billions
All Other(3)
Reconciling Items(3)
Total Citi
202620252026202520262025
Net interest income$1,003 $1,284 $— $— $15,741 $14,012 
Non-interest revenue679 179 13 — 8,892 7,584 
Total revenues, net of interest expense$1,682 $1,463 $13 $— $24,633 $21,596 
Total operating expense$2,144 $2,226 $31 $34 $14,311 $13,425 
Provisions for credit losses and for benefits and claims$400 $359 $1 $(11)$2,805 $2,723 
Provision (benefits) for income taxes(474)(283)(7)(8)1,578 1,340 
Income (loss) from continuing operations(388)(839)(12)(15)5,939 4,108 
End-of-period assets (March 31, 2026 and December 31, 2025)
$204 $210 $2,778 $2,657 
Average loans35 32 755 691 
Average deposits52 65 1,446 1,305 
(1)    Excludes allocations of Compensation and benefits expense related to services provided by Corporate/Other within All Other, which are allocated from All Other to each segment, as applicable, through the non-compensation expense line.
(2)    Non-compensation expense for each segment includes allocated compensation and benefits-related costs from Corporate/Other within All Other to the respective segments, and expenses related to Technology/communication, Transactional and product servicing, Premises and equipment, Professional services, Advertising and marketing and Other operating (all of which include certain overhead expenses).
(3)    Segment results are presented on a managed basis that excludes divestiture-related impacts related to Citi’s divestitures of its Asia Consumer businesses and Banamex, within All Other—Legacy Franchises. Adjustments are included in Legacy Franchises within All Other and are reflected in the reconciliations above to arrive at Citi’s reported results in the Consolidated Statement of Income.

The following table presents a reconciliation of total Citigroup income from continuing operations as reported:

Three Months Ended March 31,
In millions of dollars
2026(1)
2025(2)
Total reportable business segments and All Other—income from continuing operations(3)
$5,951 $4,123 
Divestiture-related impact on:
Total revenues, net of interest expense13 — 
Total operating expenses31 34 
Provision (release) for credit losses1 (11)
Provision (benefits) for income taxes(7)(8)
Income from continuing operations$5,939 $4,108 

(1)    The three months ended March 31, 2026 includes approximately $31 million in operating expenses ($23 million after-tax), primarily driven by separation costs in Mexico.
(2)    The three months ended March 31, 2025 includes approximately $34 million in operating expenses ($23 million after-tax), largely driven by separation costs in Mexico and severance costs in the Asia exit markets. For additional information, see Citi’s Quarterly Report on Form 10-Q for the period ended March 31, 2025.
(3)    Segment results are presented on a managed basis that excludes divestiture-related impacts related to Citi’s divestitures of its Asia Consumer businesses and Banamex, within All Other—Legacy Franchises. Adjustments are included in Legacy Franchises within All Other and are reflected in the reconciliations above to arrive at Citi’s reported results in the Consolidated Statement of Income.