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LOANS (Details 3) (USD $)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Jun. 30, 2014
Jun. 30, 2013
Dec. 31, 2013
Financing receivable impaired          
Maximum period of loan modification under Citi's short-term modification programs     12 months    
Loans individually evaluated for impairment in accordance with ASC 310-10-35 $ 23,743,000,000   $ 23,743,000,000   $ 26,015,000,000
Number of quarters used to calculate the average recorded investment balance 4   4   4
Consumer
         
Financing receivable impaired          
Recorded investment         23,793,000,000 [1],[2],[3]
Unpaid principal balance 24,123,000,000 [4]   24,123,000,000 [4]   25,727,000,000 [3]
Related specific allowance 4,400,000,000 [4],[5]   4,400,000,000 [4],[5]   4,633,000,000 [3],[5]
Average carrying value     23,417,000,000 [4],[6]   24,950,000,000 [3],[7]
Interest income recognized 283,000,000 [4],[8],[9] 328,000,000 [4],[8],[9] 582,000,000 [4],[8],[9] 684,000,000 [4],[8],[9]  
Smaller-balance impaired consumer loans modified since January 1, 2008, dollar amount 21,900,000,000   21,900,000,000   23,400,000,000
Amounts of such outstanding modified consumer loans, including those modified prior to 2008 22,500,000,000   22,500,000,000   24,000,000,000
Consumer | Residential First Mortgage Loans
         
Financing receivable impaired          
Recorded investment 15,965,000,000 [10],[2]   15,965,000,000 [10],[2]   16,801,000,000 [1],[2]
Unpaid principal balance 16,962,000,000   16,962,000,000   17,788,000,000
Related specific allowance 2,215,000,000 [5]   2,215,000,000 [5]   2,309,000,000 [5]
Average carrying value     16,660,000,000 [6]   17,616,000,000 [7]
Interest income recognized 181,000,000 [8],[9] 207,000,000 [8],[9] 365,000,000 [8],[9] 424,000,000 [8],[9]  
Impaired financing receivable without specific allowance 2,106,000,000   2,106,000,000   2,169,000,000
Consumer | Home equity loans
         
Financing receivable impaired          
Recorded investment 2,087,000,000 [10],[2]   2,087,000,000 [10],[2]   2,141,000,000 [1],[2]
Unpaid principal balance 2,729,000,000   2,729,000,000   2,806,000,000
Related specific allowance 562,000,000 [5]   562,000,000 [5]   427,000,000 [5]
Average carrying value     2,147,000,000 [6]   2,116,000,000 [7]
Interest income recognized 19,000,000 [8],[9] 18,000,000 [8],[9] 38,000,000 [8],[9] 39,000,000 [8],[9]  
Impaired financing receivable without specific allowance 564,000,000   564,000,000   568,000,000
Consumer | Credit cards
         
Financing receivable impaired          
Recorded investment 2,826,000,000 [10],[2]   2,826,000,000 [10],[2]   3,339,000,000 [1],[2]
Unpaid principal balance 2,868,000,000   2,868,000,000   3,385,000,000
Related specific allowance 965,000,000 [5]   965,000,000 [5]   1,178,000,000 [5]
Average carrying value     3,192,000,000 [6]   3,720,000,000 [7]
Interest income recognized 50,000,000 [8],[9] 61,000,000 [8],[9] 101,000,000 [8],[9] 126,000,000 [8],[9]  
Consumer | Individual installment and other
         
Financing receivable impaired          
Recorded investment 986,000,000 [10],[2]   986,000,000 [10],[2]   1,114,000,000 [1],[2]
Unpaid principal balance 999,000,000   999,000,000   1,143,000,000
Related specific allowance 476,000,000 [5]   476,000,000 [5]   536,000,000 [5]
Average carrying value     1,043,000,000 [6]   1,094,000,000 [7]
Interest income recognized 29,000,000 [8],[9] 34,000,000 [8],[9] 63,000,000 [8],[9] 83,000,000 [8],[9]  
Consumer | Commercial market loans
         
Financing receivable impaired          
Recorded investment 367,000,000 [10],[2]   367,000,000 [10],[2]   398,000,000 [1],[2]
Unpaid principal balance 565,000,000   565,000,000   605,000,000
Related specific allowance 182,000,000 [5]   182,000,000 [5]   183,000,000 [5]
Average carrying value     375,000,000 [6]   404,000,000 [7]
Interest income recognized 4,000,000 [8],[9] 8,000,000 [8],[9] 15,000,000 [8],[9] 12,000,000 [8],[9]  
Impaired financing receivable without specific allowance $ 86,000,000   $ 86,000,000   $ 111,000,000
[1] $2,169 million of residential first mortgages, $568 million of home equity loans and $111 million of commercial market loans do not have a specific allowance.
[2] Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount and direct write-downs and includes accrued interest only on credit card loans.
[3] Prior to 2008, the Company’s financial accounting systems did not separately track impaired smaller-balance, homogeneous consumer loans whose terms were modified due to the borrowers’ financial difficulties and where it was determined that a concession was granted to the borrower. Smaller-balance consumer loans modified since January 1, 2008 amounted to $23.4 billion at December 31, 2013. However, information derived from Citi’s risk management systems indicates that the amounts of outstanding modified loans, including those modified prior to 2008, approximated $24.0 billion at December 31, 2013.
[4] Prior to 2008, the Company’s financial accounting systems did not separately track impaired smaller-balance, homogeneous consumer loans whose terms were modified due to the borrowers’ financial difficulties and where it was determined that a concession was granted to the borrower. Smaller-balance consumer loans modified since January 1, 2008 amounted to $21.9 billion at June 30, 2014. However, information derived from Citi’s risk management systems indicates that the amounts of outstanding modified loans, including those modified prior to 2008, approximated $22.5 billion at June 30, 2014.
[5] Included in the Allowance for loan losses.
[6] Average carrying value represents the average recorded investment ending balance for the last four quarters and does not include the related specific allowance.
[7] Average carrying value represents the average recorded investment ending balance for last four quarters and does not include related specific allowance.
[8] Cash interest receipts on smaller-balance homogeneous loans are generally recorded as revenue. The interest recognition policy for commercial market loans is identical to that for corporate loans, as described below.
[9] Includes amounts recognized on both an accrual and cash basis.
[10] $2,106 million of residential first mortgages, $564 million of home equity loans and $86 million of commercial market loans do not have a specific allowance.