v3.19.3.a.u2
Business Segment Information
12 Months Ended
Dec. 31, 2019
Segment Reporting [Abstract]  
Business Segment Information
Each of Regions’ reportable segments is a strategic business unit that serves specific needs of Regions’ customers based on the products and services provided. The segments are based on the manner in which management views the financial performance of the business. The Company has three reportable segments: Corporate Bank, Consumer Bank, and Wealth Management, with the remainder split between Discontinued Operations and Other.
The application and development of management reporting methodologies is a dynamic process and is subject to periodic enhancements. As these enhancements are made, financial results presented by each reportable segment may be periodically revised.
The Corporate Bank segment represents the Company’s commercial banking functions including commercial and industrial, commercial real estate and investor real estate lending. This segment also includes equipment lease financing, as well as capital markets activities, which include securities underwriting and placement, loan syndication and placement, foreign exchange, derivatives, merger and acquisition and other advisory services. Corporate Bank customers include corporate, middle market, and commercial real estate developers and investors. Corresponding deposit products related to these types of customers are also included in this segment.
The Consumer Bank segment represents the Company’s branch network, including consumer banking products and services related to residential first mortgages, home equity lines and loans, branch small business loans, indirect loans, consumer credit cards and other consumer loans, as well as the corresponding deposit relationships. These services are also provided through alternative channels such as the internet and telephone banking.
The Wealth Management segment offers individuals, businesses, governmental institutions and non-profit entities a wide range of solutions to help protect, grow and transfer wealth. Offerings include credit related products, trust and investment management, asset management, retirement and savings solutions and estate planning.
Discontinued operations includes all brokerage and investment activities associated with the sale of Morgan Keegan which closed on April 2, 2012, as well as the sale of Regions Insurance Group, Inc. and related affiliates, which closed on July 2, 2018. See Note 3 "Discontinued Operations" for related discussion.
Other includes the Company’s Treasury function, the securities portfolio, wholesale funding activities, interest rate risk management activities and other corporate functions that are not related to a strategic business unit. Also within Other are certain reconciling items in order to translate the segment results that are based on management accounting practices into consolidated results. Management accounting practices utilized by Regions as the basis of presentation for segment results include the following:
Net interest income and other financing income is presented based upon an FTP approach, for which market-based funding charges/credits are assigned within the segments. By allocating a cost or a credit to each product based on the FTP framework, management is able to more effectively measure the net interest margin contribution of its assets/liabilities by segment. The summation of the interest income/expense and FTP charges/credits for each segment is its designated net interest income and other financing income. The variance between the Company’s cumulative FTP charges and cumulative FTP credits is offset in Other.
Provision for loan losses is allocated to each segment based on an estimated loss methodology. The difference between the consolidated provision for loan losses and the segments’ estimated loss is reflected in Other.
Income tax expense (benefit) is calculated for the Corporate Bank, Consumer Bank and Wealth Management based on a consistent federal and state statutory rate. Discontinued Operations reflects the actual income tax expense (benefit) of its results. Any difference between the Company’s consolidated income tax expense (benefit) and the segments’ calculated amounts is reflected in Other.
Management reporting allocations of certain expenses are made in order to analyze the financial performance of the segments. These allocations consist of operational and overhead cost pools and are intended to represent the total costs to support a segment.
The following tables present financial information for each reportable segment for the year ended December 31:
 
2019
 
Corporate Bank
 
Consumer
Bank
 
Wealth
Management
 
Other
 
Continuing
Operations
 
Discontinued
Operations
 
Consolidated
 
(In millions)
Net interest income and other financing income (loss)
$
1,436

 
$
2,329

 
$
179

 
$
(199
)
 
$
3,745

 
$

 
$
3,745

Provision (credit) for loan losses
179

 
338

 
15

 
(145
)
 
387

 

 
387

Non-interest income
539

 
1,214

 
332

 
31

 
2,116

 

 
2,116

Non-interest expense
931

 
2,055

 
348

 
155

 
3,489

 

 
3,489

Income (loss) before income taxes
865

 
1,150

 
148

 
(178
)
 
1,985

 

 
1,985

Income tax expense (benefit)
215

 
287

 
38

 
(137
)
 
403

 

 
403

Net income (loss)
$
650

 
$
863

 
$
110

 
$
(41
)
 
$
1,582

 
$

 
$
1,582

Average assets
$
53,867

 
$
35,045

 
$
2,183

 
$
34,015

 
$
125,110

 
$

 
$
125,110

 
2018
 
Corporate Bank
 
Consumer
Bank
 
Wealth
Management
 
Other
 
Continuing
Operations
 
Discontinued
Operations
 
Consolidated
 
(In millions)
Net interest income and other financing income (loss)
$
1,374

 
$
2,209

 
$
193

 
$
(41
)
 
$
3,735

 
$
1

 
$
3,736

Provision (credit) for loan losses
175

 
317

 
16

 
(279
)
 
229

 

 
229

Non-interest income
546

 
1,144

 
316

 
13

 
2,019

 
349

 
2,368

Non-interest expense
916

 
2,046

 
345

 
263

 
3,570

 
79

 
3,649

Income (loss) before income taxes
829

 
990

 
148

 
(12
)
 
1,955

 
271

 
2,226

Income tax expense (benefit)
207

 
248

 
36

 
(104
)
 
387

 
80

 
467

Net income (loss)
$
622

 
$
742

 
$
112

 
$
92

 
$
1,568

 
$
191

 
$
1,759

Average assets
$
51,530

 
$
35,066

 
$
2,287

 
$
34,415

 
$
123,298

 
$
82

 
$
123,380

 
2017
 
Corporate Bank
 
Consumer
Bank
 
Wealth
Management
 
Other
 
Continuing
Operations
 
Discontinued
Operations
 
Consolidated
 
(In millions)
Net interest income and other financing income (loss)
$
1,422

 
$
2,141

 
$
190

 
$
(214
)
 
$
3,539

 
$
1

 
$
3,540

Provision (credit) for loan losses
258

 
297

 
20

 
(425
)
 
150

 

 
150

Non-interest income
498

 
1,118

 
302

 
44

 
1,962

 
146

 
2,108

Non-interest expense
860

 
2,049

 
333

 
249

 
3,491

 
128

 
3,619

Income (loss) before income taxes
802

 
913

 
139

 
6

 
1,860

 
19

 
1,879

Income tax expense (benefit)
305

 
347

 
53

 
(86
)
 
619

 
(3
)
 
616

Net income (loss)
$
497

 
$
566

 
$
86

 
$
92

 
$
1,241

 
$
22

 
$
1,263

Average assets
$
51,680

 
$
34,938

 
$
2,459

 
$
34,739

 
$
123,816

 
$
160

 
$
123,976