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

9 Months Ended

Sep. 30, 2018

Banking and Thrift [Abstract]

Commissions and fees revenues

The following tables present Commissions and fees revenue:

	Three Months Ended September 30,												Nine Months Ended September 30,
	2018												2018
In millions of dollars	ICG			GCB			Corporate/Other			Total			ICG			GCB			Corporate/Other			Total
Investment banking	$	856		$	—		$	—		$	856		$	2,695		$	—		$	—		$	2,695
Brokerage commissions	453			199			—			652			1,510			654			—			2,164
Credit- and bank-card income
Interchange fees	268			2,063			1			2,332			804			5,963			11			6,778
Card-related loan fees	16			172			—			188			47			474			12			533
Card rewards and partner payments	(125		)	(2,130		)	—			(2,255		)	(375		)	(6,070		)	(11		)	(6,456		)
Deposit-related fees(1)	239			160			—			399			711			503			1			1,215
Transactional service fees	171			22			1			194			543			64			4			611
Corporate finance(2)	145			1			—			146			506			4			—			510
Insurance distribution revenue(3)	3			144			(4		)	143			13			429			6			448
Insurance premiums(3)	—			31			(2		)	29			—			96			(4		)	92
Loan servicing	42			27			8			77			118			89			31			238
Other	10			29			3			42			20			90			6			116
Total commissions and fees(4)	$	2,078		$	718		$	7		$	2,803		$	6,592		$	2,296		$	56		$	8,944

	Three Months Ended September 30,												Nine Months Ended September 30,
	2017												2017
In millions of dollars	ICG			GCB			Corporate/Other			Total			ICG			GCB			Corporate/Other			Total
Investment banking	$	961		$	—		$	—		$	961		$	2,840		$	—		$	—		$	2,840
Brokerage commissions	459			222			1			682			1,431			615			3			2,049
Credit- and bank-card income
Interchange fees	242			1,912			24			2,178			705			5,507			87			6,299
Card-related loan fees	13			172			13			198			39			526			41			606
Card rewards and partner payments	(105		)	(1,822		)	(8		)	(1,935		)	(316		)	(5,352		)	(49		)	(5,717		)
Deposit-related fees(1)	249			188			4			441			696			554			12			1,262
Transactional service fees	185			21			11			217			556			74			44			674
Corporate finance(2)	183			2			—			185			616			4			—			620
Insurance distribution revenue(3)	5			142			17			164			10			425			58			493
Insurance premiums(3)	—			32			(1		)	31			—			97			(4		)	93
Loan servicing	38			25			25			88			109			79			89			277
Other	2			25			4			31			(36		)	64			28			56
Total commissions and fees(4)	$	2,232		$	919		$	90		$	3,241		$	6,650		$	2,593		$	309		$	9,552

(1) Includes overdraft fees of $33 million and $35 million for the three months ended September 30, 2018 and 2017, respectively, and $95 million and $101 million for the nine months ended September 30, 2018 and 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 $(1,774) million and $(1,398) million not accounted for under ASC 606, Revenue from Contracts with Customers, for the three months ended September 30, 2018 and 2017, respectively, and $(4,967) million and $(4,023) million for the nine months ended September 30, 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 September 30,								Nine Months Ended September 30,
	2018								2018
In millions of dollars	ICG		GCB		Corporate/Other		Total		ICG		GCB		Corporate/Other		Total
Custody fees	$	371	$	41	$	18	$	430	$	1,138	$	133	$	50	$	1,321
Fiduciary fees	160		158		12		330		492		455		31		978
Guarantee fees	136		14		1		151		403		43		5		451
Total administration and other fiduciary fees(1)	$	667	$	213	$	31	$	911	$	2,033	$	631	$	86	$	2,750

	Three Months Ended September 30,								Nine Months Ended September 30,
	2017								2017
In millions of dollars	ICG		GCB		Corporate/Other		Total		ICG		GCB		Corporate/Other		Total
Custody fees	$	397	$	44	$	14	$	455	$	1,135	$	123	$	41	$	1,299
Fiduciary fees	149		157		18		324		437		431		59		927
Guarantee fees	134		13		3		150		400		39		7		446
Total administration and other fiduciary fees(1)	$	680	$	214	$	35	$	929	$	1,972	$	593	$	107	$	2,672

(1) Administration and other fiduciary fees includes $151 million and $150 million for the three months ended September 30, 2018 and 2017, respectively, and $451 million and $446 million for the nine months ended September 30, 2018 and 2017, respectively, that are not accounted for under ASC 606, Revenue from Contracts with Customers. These amounts include guarantee fees.