BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Tables)

12 Months Ended

Dec. 31, 2015

Brokers and Dealers [Abstract]

Brokerage receivables and Brokerage payables

Brokerage receivables and Brokerage payables consisted of the following:

	December 31,
In millions of dollars	2015		2014
Receivables from customers	$	10,435	$	10,380
Receivables from brokers, dealers, and clearing organizations	17,248		18,039
Total brokerage receivables(1)	$	27,683	$	28,419
Payables to customers	$	35,653	$	33,984
Payables to brokers, dealers, and clearing organizations	18,069		18,196
Total brokerage payables(1)	$	53,722	$	52,180

(1) Brokerage receivables and payables are accounted for in accordance with the AICPA Audit and Accounting Guide for Brokers and Dealers in Securities as codified in ASC 940-320.