BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Tables)

9 Months Ended

Sep. 30, 2014

Brokers and Dealers [Abstract]

Brokerage receivables and Brokerage payables

Brokerage receivables and Brokerage payables consisted of the following at September 30, 2014 and December 31, 2013:

In millions of dollars	September 30, 2014		December 31, 2013
Receivables from customers	$	12,774	$	5,811
Receivables from brokers, dealers, and clearing organizations	26,524		19,863
Total brokerage receivables (1)	$	39,298	$	25,674
Payables to customers	$	36,010	$	34,751
Payables to brokers, dealers, and clearing organizations	23,418		18,956
Total brokerage payables (1)	$	59,428	$	53,707

(1) Brokerage receivables and payables are accounted for in accordance with ASC 940-320.