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INVESTMENTS (Details 4) (USD $)
3 Months Ended
Jun. 30, 2014
Dec. 31, 2013
Schedule of Held-to-maturity Securities    
Fair value of AFS securities transferred to HTM $ 11,800,000,000  
Debt Securities Held-to-maturity    
Amortized cost 23,322,000,000 [1] 11,274,000,000 [1]
Net unrealized losses recognized in AOCI (992,000,000) (675,000,000)
Carrying value 22,330,000,000 [2] 10,599,000,000 [2]
Gross unrecognized gains 1,206,000,000 769,000,000
Gross unrecognized losses (509,000,000) (375,000,000)
Fair value 23,027,000,000 10,993,000,000
Mortgage-backed securities - U.S. government-sponsored agency guaranteed
   
Schedule of Held-to-maturity Securities    
Fair value of AFS securities transferred to HTM 5,400,000,000  
Debt Securities Held-to-maturity    
Amortized cost 5,316,000,000 [1],[3]  
Net unrealized losses recognized in AOCI 97,000,000 [3]  
Carrying value 5,413,000,000 [2],[3]  
Gross unrecognized gains 12,000,000 [3]  
Gross unrecognized losses (11,000,000) [3]  
Fair value 5,414,000,000 [3]  
Mortgage-backed securities - Prime
   
Debt Securities Held-to-maturity    
Amortized cost 63,000,000 [1],[3] 72,000,000 [1],[3]
Net unrealized losses recognized in AOCI (13,000,000) [3] (16,000,000) [3]
Carrying value 50,000,000 [2],[3] 56,000,000 [2],[3]
Gross unrecognized gains 6,000,000 [3] 5,000,000 [3]
Gross unrecognized losses (2,000,000) [3] (2,000,000) [3]
Fair value 54,000,000 [3] 59,000,000 [3]
Mortgage-backed securities - Alt-A
   
Debt Securities Held-to-maturity    
Amortized cost 1,261,000,000 [1],[3] 1,379,000,000 [1],[3]
Net unrealized losses recognized in AOCI (256,000,000) [3] (287,000,000) [3]
Carrying value 1,005,000,000 [2],[3] 1,092,000,000 [2],[3]
Gross unrecognized gains 519,000,000 [3] 449,000,000 [3]
Gross unrecognized losses (266,000,000) [3] (263,000,000) [3]
Fair value 1,258,000,000 [3] 1,278,000,000 [3]
Mortgage-backed securities - Subprime
   
Debt Securities Held-to-maturity    
Amortized cost 2,000,000 [1],[3] 2,000,000 [1],[3]
Carrying value 2,000,000 [2],[3] 2,000,000 [2],[3]
Gross unrecognized gains 1,000,000 [3] 1,000,000 [3]
Fair value 3,000,000 [3] 3,000,000 [3]
Mortgage-backed securities - Non-U.S. residential
   
Debt Securities Held-to-maturity    
Amortized cost 1,293,000,000 [1],[3] 1,372,000,000 [1],[3]
Net unrealized losses recognized in AOCI (191,000,000) [3] (206,000,000) [3]
Carrying value 1,102,000,000 [2],[3] 1,166,000,000 [2],[3]
Gross unrecognized gains 93,000,000 [3] 60,000,000 [3]
Gross unrecognized losses (2,000,000) [3] (20,000,000) [3]
Fair value 1,193,000,000 [3] 1,206,000,000 [3]
Mortgage-backed securities - Commercial
   
Debt Securities Held-to-maturity    
Amortized cost 11,000,000 [1],[3] 10,000,000 [1],[3]
Carrying value 11,000,000 [2],[3] 10,000,000 [2],[3]
Gross unrecognized gains 1,000,000 [3] 1,000,000 [3]
Fair value 12,000,000 [3] 11,000,000 [3]
Mortgage-backed securities
   
Debt Securities Held-to-maturity    
Amortized cost 7,946,000,000 [1],[3] 2,835,000,000 [1],[3]
Net unrealized losses recognized in AOCI (363,000,000) [3] (509,000,000) [3]
Carrying value 7,583,000,000 [2],[3] 2,326,000,000 [2],[3]
Gross unrecognized gains 632,000,000 [3] 516,000,000 [3]
Gross unrecognized losses (281,000,000) [3] (285,000,000) [3]
Fair value 7,934,000,000 [3] 2,557,000,000 [3]
State and municipal securities
   
Schedule of Held-to-maturity Securities    
Fair value of AFS securities transferred to HTM 6,400,000,000  
Debt Securities Held-to-maturity    
Amortized cost 8,339,000,000 [1] 1,394,000,000 [1],[4]
Net unrealized losses recognized in AOCI (543,000,000) (62,000,000) [4]
Carrying value 7,796,000,000 [2] 1,332,000,000 [2],[4]
Gross unrecognized gains 271,000,000 50,000,000 [4]
Gross unrecognized losses (218,000,000) (70,000,000) [4]
Fair value 7,849,000,000 1,312,000,000 [4]
Foreign government
   
Debt Securities Held-to-maturity    
Amortized cost 5,641,000,000 [1] 5,628,000,000 [1]
Carrying value 5,641,000,000 [2] 5,628,000,000 [2]
Gross unrecognized gains 133,000,000 70,000,000
Gross unrecognized losses   (10,000,000)
Fair value 5,774,000,000 5,688,000,000
Corporate
   
Debt Securities Held-to-maturity    
Amortized cost 816,000,000 [1] 818,000,000 [1]
Net unrealized losses recognized in AOCI (65,000,000) (78,000,000)
Carrying value 751,000,000 [2] 740,000,000 [2]
Gross unrecognized gains 120,000,000 111,000,000
Fair value 871,000,000 851,000,000
Asset-backed securities
   
Debt Securities Held-to-maturity    
Amortized cost 580,000,000 [1],[3] 599,000,000 [1],[3]
Net unrealized losses recognized in AOCI (21,000,000) [3] (26,000,000) [3]
Carrying value 559,000,000 [2],[3] 573,000,000 [2],[3]
Gross unrecognized gains 50,000,000 [3] 22,000,000 [3]
Gross unrecognized losses (10,000,000) [3] (10,000,000) [3]
Fair value $ 599,000,000 [3] $ 585,000,000 [3]
[1] For securities transferred to HTM from Trading account assets, amortized cost is defined as the fair value of the securities at the date of transfer plus any accretion income and less any impairments recognized in earnings subsequent to transfer. For securities transferred to HTM from AFS, amortized cost is defined as the original purchase cost, adjusted for the cumulative accretion or amortization of any purchase discount or premium, plus or minus any cumulative fair value hedge adjustments, net of accretion or amortization, and less any other-than-temporary impairment recognized in earnings.
[2] HTM securities are carried on the Consolidated Balance Sheet at amortized cost, plus or minus any unamortized unrealized gains and losses and fair value hedge adjustments recognized in AOCI prior to reclassifying the securities from AFS to HTM. Changes in the values of these securities are not reported in the financial statements, except for the amortization of any difference between the carrying value at the transfer date and par value of the securities, and the recognition of any non-credit fair value adjustments in AOCI in connection with the recognition of any credit impairment in earnings related to securities the Company continues to intend to hold until maturity.
[3] The Company invests in mortgage-backed and asset-backed securities. These securitizations are generally considered VIEs. The Company’s maximum exposure to loss from these VIEs is equal to the carrying amount of the securities, which is reflected in the table above. For mortgage-backed and asset-backed securitizations in which the Company has other involvement, see Note 20 to the Consolidated Financial Statements.
[4] The net unrealized losses recognized in AOCI on state and municipal debt securities are primarily attributable to the effects of fair value hedge accounting applied when these debt securities were classified as AFS. Specifically, Citi hedged the LIBOR-benchmark interest rate component of certain fixed-rate tax-exempt state and municipal debt securities utilizing LIBOR-based interest rate swaps. During the hedge period, losses incurred on the LIBOR-hedging swaps recorded in earnings were substantially offset by gains on the state and municipal debt securities attributable to changes in the LIBOR swap rate being hedged. However, because the LIBOR swap rate decreased significantly during the hedge period while the overall fair value of the municipal debt securities was relatively unchanged, the effect of reclassifying fair value gains on these securities from AOCI to earnings attributable solely to changes in the LIBOR swap rate resulted in net unrealized losses remaining in AOCI that relate to the unhedged components of these securities. Upon transfer of these debt securities to HTM, all hedges have been de-designated and hedge accounting has ceased.