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

3 Months Ended

Mar. 31, 2019

The following tables present Commissions and fees revenue:



	Three Months Ended March 31,
	2019
In millions of dollars	ICG			GCB			Corporate/Other			Total
Investment banking	$	910		$	4		$	—		$	914
Brokerage commissions	471			186			—			657
Credit- and bank-card income
Interchange fees	278			1,984			—			2,262
Card-related loan fees	13			160			—			173
Card rewards and partner payments	(153		)	(2,061		)	—			(2,214		)
Deposit-related fees⁽¹⁾	245			139			—			384
Transactional service fees	195			35			—			230
Corporate finance⁽²⁾	178			1			—			179
Insurance distribution revenue⁽³⁾	4			132			—			136
Insurance premiums⁽³⁾	—			29			(1		)	28
Loan servicing	42			30			6			78
Other	17			81			1			99
Total commissions and fees⁽⁴⁾	$	2,200		$	720		$	6		$	2,926



	Three Months Ended March 31,
	2018
In millions of dollars	ICG			GCB			Corporate/Other			Total
Investment banking	$	822		$	5		$	—		$	827
Brokerage commissions	566			248			—			814
Credit- and bank-card income
Interchange fees	260			1,874			5			2,139
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			28			2			45
Total commissions and fees⁽⁴⁾	$	2,164		$	839		$	27		$	3,030


(1)	Includes overdraft fees of $31 million and $32 million for the three months ended March 31, 2019 and 2018, 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 in the Consolidated Statement of Income.

(4)

Commissions and fees includes $(1,721) million and $(1,545) million not accounted for under ASC 606, Revenue from Contracts with Customers, for the three months ended March 31, 2019 and 2018. 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,
	2019
In millions of dollars	ICG		GCB		Corporate/Other		Total
Custody fees	$	364	$	3	$	16	$	383
Fiduciary fees	152		146		12		310
Guarantee fees	130		14		2		146
Total administration and other fiduciary fees⁽¹⁾	$	646	$	163	$	30	$	839



	Three Months Ended March 31,
	2018
In millions of dollars	ICG		GCB		Corporate/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


(1)	Administration and other fiduciary fees includes $146 million and $153 million for the three months ended March 31, 2019 and 2018, respectively, that are not accounted for under ASC 606, Revenue from Contracts with Customers. These amounts include guarantee fees.