COMMISSIONS AND FEES; ADMINISTRATION AND OTHER FIDUCIARY FEES (Tables)

3 Months Ended

Mar. 31, 2018

Fees and Commissions [Abstract]

Commissions and fees revenues

The following tables present Commissions and fees revenue:

	Three Months Ended March 31,
	2018
In millions of dollars	ICG			GCB			Corporate/Other			Total
Investment banking	$	822		$	—		$	—		$	822
Brokerage commissions	566			248			—			814
Credit- and bank-card income
Interchange fees	260			1,875			5			2,140
Card-related loan fees	14			155			6			175
Card rewards and partner payments	(124		)	(1,874		)	(5		)	(2,003		)
Deposit-related fees(1)	236			183			1			420
Transactional service fees	190			21			2			213
Corporate finance(2)	142			1			—			143
Insurance distribution revenue(3)	5			143			5			153
Insurance premiums(3)	—			33			(1		)	32
Loan servicing	38			22			12			72
Other	15			32			2			49
Total commissions and fees(4)	$	2,164		$	839		$	27		$	3,030

	Three Months Ended March 31,
	2017
In millions of dollars	ICG			GCB			Corporate/Other			Total
Investment banking	$	904		$	—		$	—		$	904
Brokerage commissions	482			193			1			676
Credit- and bank-card income
Interchange fees	222			1,703			40			1,965
Card-related loan fees	12			167			16			195
Card rewards and partner payments	(103		)	(1,685		)	(27		)	(1,815		)
Deposit-related fees(1)	208			185			4			397
Transactional service fees	174			27			24			225
Corporate finance(2)	184			1			—			185
Insurance distribution revenue(3)	2			144			25			171
Insurance premiums(3)	—			33			(1		)	32
Loan servicing	35			26			31			92
Other	(20		)	25			23			28
Total commissions and fees(4)	$	2,100		$	819		$	136		$	3,055

(1) Includes $32 million and $33 million of overdraft fees in the first quarter of 2018 and the first quarter of 2017, respectively. Overdraft fees are accounted for under ASC 310.

(2) Consists primarily of fees earned from structuring and underwriting loan syndications or related financing activity. This activity is accounted for under ASC 310.

(3) Previously reported as insurance premiums on the Consolidated Statement of Income.

(4) Commissions and fees includes $(1,545) million and $(1,278) million not accounted for under ASC 606, Revenue from Contracts with Customers, for the first quarters of 2018 and 2017, respectively. Amounts reported in Commissions and fees accounted for under other guidance primarily include card-related loan fees, card reward programs and certain partner payments, corporate finance fees, insurance premiums, and loan servicing fees.

The following table presents Administration and other fiduciary fees:

	Three Months Ended March 31,
	2018
In millions of dollars	ICG		GCB		Corp/Other		Total
Custody fees	$	368	$	47	$	16	$	431
Fiduciary fees	167		147		7		321
Guarantee fees	137		14		2		153
Total administration and other fiduciary fees(1)	$	672	$	208	$	25	$	905

	Three Months Ended March 31,
	2017
In millions of dollars	ICG		GCB		Corp/Other		Total
Custody fees	$	355	$	38	$	13	$	406
Fiduciary fees	141		133		11		285
Guarantee fees	128		13		2		143
Total administration and other fiduciary fees(1)	$	624	$	184	$	26	$	834

(1) Administration and other fiduciary fees includes $153 million and $143 million for the first quarters of 2018 and 2017, respectively, that are not accounted for under ASC 606, Revenue from Contracts with Customers. These amounts include guarantee fees.