The information, set forth in the tables that follow, is prepared using various management accounting methodologies to measure the performance of the individual segments. Unlike GAAP, there is no standardized or authoritative guidance for management accounting. Consequently, reported results are not necessarily comparable with those presented by other companies and they are not necessarily indicative of the results that would be reported by the business units if they were unique economic entities. The management reporting accounting methodologies, which are enhanced from time to time, measure segment profitability by assigning balance sheet and statements of income items to each operating segment. Methodologies that are applied to the measurement of segment profitability include a funds transfer pricing system, an activity-based costing methodology, other indirect costs and a methodology to allocate the provision for credit losses. The funds transfer pricing system assigns a cost of funds or a credit for funds to assets or liabilities based on their type, maturity or repricing characteristics between Corporate Treasury and the operating segments. A segment receives a funding credit from Corporate Treasury for its liabilities. Conversely, a segment is assigned a charge by Corporate Treasury to fund its assets. Certain indirect costs, such as operations and technology expense, are allocated to the segments based on an activity-based costing methodology. Other indirect costs, such as corporate overhead, are allocated to the segments based on internal surveys and metrics that serve as proxies for estimated usage. During the normal course of business, the Company occasionally changes or updates its management accounting methodologies or organizational structure. Beginning with the third quarter of 2016, the Company revised its funds transfer pricing methodology related to certain deposits. Prior period results have been updated to reflect these changes in methodology. Certain of the transferred IHC entities are not measured using management accounting methodologies.



As of and for the Three Months Ended June 30, 2017:
(Dollars in millions)	Regional Bank		U.S. Wholesale & Investment Banking			Transaction Banking		MUSA		Other			MUFG Americas Holdings Corporation
Results of operations - Market View ⁽¹⁾
Net interest income (expense)	$	506	$	113		$	141	$	57	$	(23	)	$	794
Noninterest income (expense)	116		78			40		88		167			489
Total revenue	622		191			181		145		144			1,283
Noninterest expense	496		88			107		112		154			957
(Reversal of) provision for credit losses	18		(37		)	—		—		(3		)	(22		)
Income (loss) before income taxes and including noncontrolling interests	108		140			74		33		(7		)	348
Income tax expense (benefit)	26		22			30		13		(28		)	63
Net income (loss) including noncontrolling interests	82		118			44		20		21			285
Deduct: net loss from noncontrolling interests	—		—			—		—		10			10
Net income (loss) attributable to MUAH	$	82	$	118		$	44	$	20	$	31		$	295

Total assets, end of period	$	64,527	$	22,405		$	1,713	$	30,439	$	31,472		$	150,556


(1)	The transferred IHC entities are not measured using a "market view" perspective.



As of and for the Three Months Ended June 30, 2016:
(Dollars in millions)	Regional Bank			U.S. Wholesale & Investment Banking			Transaction Banking			MUSA		Other			MUFG Americas Holdings Corporation
Results of operations - Market View ⁽¹⁾
Net interest income (expense)	$	472		$	147		$	112		$	35	$	(12	)	$	754
Noninterest income (expense)	112			98			44			88		223			565
Total revenue	584			245			156			123		211			1,319
Noninterest expense	449			103			109			92		153			906
(Reversal of) provision for credit losses	(5		)	(28		)	(3		)	—		(3		)	(39		)
Income (loss) before income taxes and including noncontrolling interests	140			170			50			31		61			452
Income tax expense (benefit)	37			45			19			12		16			129
Net income (loss) including noncontrolling interests	103			125			31			19		45			323
Deduct: net (income) loss from noncontrolling interests	—			(1		)	—			—		12			11
Net income (loss) attributable to MUAH	$	103		$	124		$	31		$	19	$	57		$	334

Total assets, end of period	$	63,469		$	26,906		$	1,837		$	28,113	$	27,647		$	147,972


(1)	The transferred IHC entities are not measured using a "market view" perspective.



As of and for the Six Months Ended June 30, 2017:
(Dollars in millions)	Regional Bank		U.S. Wholesale & Investment Banking			Transaction Banking		MUSA		Other			MUFG Americas Holdings Corporation
Results of operations - Market View ⁽¹⁾
Net interest income (expense)	$	1,004	$	228		$	277	$	116	$	(36	)	$	1,589
Noninterest income (expense)	228		174			79		172		324			977
Total revenue	1,232		402			356		288		288			2,566
Noninterest expense	992		190			227		217		337			1,963
(Reversal of) provision for loan losses	20		(48		)	—		—		(24		)	(52		)
Income (loss) before income taxes and including noncontrolling interests	220		260			129		71		(25		)	655
Income tax expense (benefit)	51		39			51		27		(22		)	146
Net income (loss) including noncontrolling interests	169		221			78		44		(3		)	509
Deduct: net loss from noncontrolling interests	—		—			—		—		15			15
Net income (loss) attributable to MUAH	$	169	$	221		$	78	$	44	$	12		$	524

Total assets, end of period	$	64,527	$	22,405		$	1,713	$	30,439	$	31,472		$	150,556


(1)	The transferred IHC entities are not measured using a "market view" perspective.



As of and for the Six Months Ended June 30, 2016:
(Dollars in millions)	Regional Bank			U.S. Wholesale & Investment Banking			Transaction Banking			MUSA		Other			MUFG Americas Holdings Corporation
Results of operations - Market View ⁽¹⁾
Net interest income (expense)	$	947		$	290		$	226		$	60	$	(45	)	$	1,478
Noninterest income (expense)	226			150			91			159		413			1,039
Total revenue	1,173			440			317			219		368			2,517
Noninterest expense	896			200			228			178		372			1,874
(Reversal of) provision for loan losses	(6		)	129			(1		)	—		1			123
Income (loss) before income taxes and including noncontrolling interests	283			111			90			41		(5		)	520
Income tax expense (benefit)	75			(3		)	35			16		24			147
Net income (loss) including noncontrolling interests	208			114			55			25		(29		)	373
Deduct: net (income) loss from noncontrolling interests	—			(1		)	—			—		24			23
Net income (loss) attributable to MUAH	$	208		$	113		$	55		$	25	$	(5	)	$	396

Total assets, end of period	$	63,469		$	26,906		$	1,837		$	28,113	$	27,647		$	147,972


(1)	The transferred IHC entities are not measured using a "market view" perspective.