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ALLOWANCE FOR CREDIT LOSSES (Tables)
 9 Months Ended
Sep. 30, 2025
Credit Loss [Abstract]  
Schedule of allowance for credit losses and investment in loans by portfolio segment
Three Months Ended September 30,Nine Months Ended September 30,
In millions of dollars2025202420252024
Allowance for credit losses on loans (ACLL) at beginning of period$19,123 $18,216 $18,574 $18,145 
Gross credit losses on loans(2,726)(2,609)(8,375)(8,014)
Gross recoveries on loans512 437 1,468 1,256 
Net credit losses (NCLs) on loans$(2,214)$(2,172)$(6,907)$(6,758)
Replenishment of NCLs$2,214 $2,172 $6,907 $6,758 
Net reserve builds (releases) for loans(10)254 466 636 
Net specific reserve builds (releases) for loans55 (44)(76)(231)
Total provision for credit losses on loans (PCLL)$2,259 $2,382 $7,297 $7,163 
Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period(1)
— 23 — 23 
Other, net (see table below)38 (93)242 (217)
ACLL at end of period$19,206 $18,356 $19,206 $18,356 
Allowance for credit losses on unfunded lending commitments (ACLUC) at beginning of period(2)
$1,721 $1,619 $1,601 $1,728 
Provision (release) for credit losses on unfunded lending commitments100 105 189 (1)
Other, net
(1)1 30 (2)
ACLUC at end of period(2)
$1,820 $1,725 $1,820 $1,725 
Total ACLL and ACLUC$21,026 $20,081 $21,026 $20,081 
Allowance for credit losses on other assets at beginning of period(3)
$2,699 $1,911 $1,865 $1,788 
NCLs on other assets(7)(6)(25)(21)
Provision (release) for credit losses on other assets79 110 499 226 
Other, net(4)
(150)(146)282 (124)
Allowance for credit losses on other assets at end of period(3)
$2,621 $1,869 $2,621 $1,869 
Allowance for credit losses on HTM debt securities at beginning of period$136 $99 $137 $95 
Provision (release) for credit losses on HTM debt securities(5)50 (3)55 
Other, net
— (8)(3)(9)
Allowance for credit losses on HTM debt securities at end of period$131 $141 $131 $141 
Total ACL$23,778 $22,091 $23,778 $22,091 

Other, net details (ACLL)Three Months Ended September 30,Nine Months Ended September 30,
In millions of dollars2025202420252024
Reclasses of consumer ACLL to HFS(5)
$— $— $(29)$— 
FX translation and other38 (93)271 (217)
Other, net (ACLL)$38 $(93)$242 $(217)

(1)Upon acquisition, the par value of the purchased credit-deteriorated assets was approximately $37 million during the three months ended September 30, 2024, and $46 million during the nine months ended September 30, 2024.
(2)Represents additional credit loss reserves for unfunded lending commitments and letters of credit recorded in Other liabilities on the Consolidated Balance Sheet.
(3)See additional details on the Allowance for credit losses on other assets below.
(4)Primarily reflects the impact of FX translation on the ACL on Other assets for transfer risk associated with exposures outside the U.S.
(5)See Note 2.
Allowance for Credit Losses on Loans (ACLL) and End-of-Period Loans

Three Months Ended
September 30, 2025September 30, 2024
In millions of dollarsCorporateConsumerTotalCorporateConsumerTotal
ACLL at beginning of period$3,023 $16,100 $19,123 $2,484 $15,732 $18,216 
Charge-offs(114)(2,612)(2,726)(113)(2,496)(2,609)
Recoveries22 490 512 39 398 437 
Replenishment of NCLs92 2,122 2,214 74 2,098 2,172 
Net reserve builds (releases)(76)66 (10)143 111 254 
Net specific reserve builds (releases)54 1 55 (40)(4)(44)
Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period(1)
— — — — 23 23 
Other— 38 38 4 (97)(93)
Ending balance$3,001 $16,205 $19,206 $2,591 $15,765 $18,356 
Nine Months Ended
September 30, 2025September 30, 2024
In millions of dollarsCorporateConsumerTotalCorporateConsumerTotal
ACLL at beginning of period$2,556 $16,018 $18,574 $2,714 $15,431 $18,145 
Charge-offs(376)(7,999)(8,375)(420)(7,594)(8,014)
Recoveries53 1,415 1,468 74 1,182 1,256 
Replenishment of NCLs323 6,584 6,907 346 6,412 6,758 
Net reserve builds (releases)468 (2)466 115 521 636 
Net specific reserve builds (releases)(77)1 (76)(229)(2)(231)
Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period(1)
— — — — 23 23 
Other54 188 242 (9)(208)(217)
Ending balance$3,001 $16,205 $19,206 $2,591 $15,765 $18,356 

September 30, 2025December 31, 2024
In millions of dollarsCorporateConsumerTotalCorporateConsumerTotal
ACLL   
Collectively evaluated$2,774 $16,165 $18,939 $2,254 $15,967 $18,221 
Individually evaluated 227 40 267 302 38 340 
Purchased credit deteriorated— — — — 13 13 
Total ACLL$3,001 $16,205 $19,206 $2,556 $16,018 $18,574 
Loans, net of unearned income
Collectively evaluated$325,336 $398,361 $723,697 $292,250 $392,562 $684,812 
Individually evaluated 2,071 133 2,204 1,377 134 1,511 
Purchased credit deteriorated— 108 108 — 125 125 
Held at fair value7,870 26 7,896 7,759 281 8,040 
Total loans, net of unearned income$335,277 $398,628 $733,905 $301,386 $393,102 $694,488 

(1)    Upon acquisition, the par value of the purchased credit-deteriorated assets was approximately $37 million during the three months ended September 30, 2024, and $46 million during the nine months ended September 30, 2024.
Schedule of allowance for credit losses on other assets
Allowance for Credit Losses on Other Assets

Three Months Ended September 30, 2025
In millions of dollarsDeposits with banksSecurities borrowed and purchased under agreements
to resell
All other assets(1)
Total
Allowance for credit losses on other assets at beginning of quarter$40 $10 $2,649 $2,699 
Gross credit losses— — (19)(19)
Gross recoveries— — 12 12 
Net credit losses (NCLs)$— $— $(7)$(7)
Replenishment of NCLs$— $— $7 $7 
Net reserve builds (releases)2 (2)72 72 
Total provision for credit losses$2 $(2)$79 $79 
Other, net$— $— $(150)$(150)
Allowance for credit losses on other assets at end of quarter$42 $8 $2,571 $2,621 
Nine Months Ended September 30, 2025
In millions of dollarsDeposits with banksSecurities borrowed and purchased under agreements
to resell
All other assets(1)
Total
Allowance for credit losses on other assets at beginning of year$25 $3 $1,837 $1,865 
Gross credit losses— — (50)(50)
Gross recoveries— — 25 25 
Net credit losses (NCLs)$— $— $(25)$(25)
Replenishment of NCLs$— $— $25 $25 
Net reserve builds (releases)17 5 452 474 
Total provision for credit losses$17 $5 $477 $499 
Other, net
$— $— $282 $282 
Allowance for credit losses on other assets at end of quarter$42 $8 $2,571 $2,621 

(1)Primarily ACL related to transfer risk associated with exposures outside the U.S.
Three Months Ended September 30, 2024
In millions of dollarsDeposits with banksSecurities borrowed and purchased under agreements
to resell
All other assets(1)
Total
Allowance for credit losses on other assets at beginning of quarter$21 $33 $1,857 $1,911 
Adjustment to opening balance for CECL adoption— — — — 
Gross credit losses— — (14)(14)
Gross recoveries— — 8 8 
Net credit losses (NCLs)$— $— $(6)$(6)
Replenishment of NCLs$— $— $6 $6 
Net reserve builds (releases)2 (27)129 104 
Total provision for credit losses$2 $(27)$135 $110 
Other, net$— $(2)$(144)$(146)
Allowance for credit losses on other assets at end of quarter$23 $4 $1,842 $1,869 
Nine Months Ended September 30, 2024
In millions of dollarsDeposits with banksSecurities borrowed and purchased under agreements
to resell
All other assets(1)
Total
Allowance for credit losses on other assets at beginning of year$31 $27 $1,730 $1,788 
Adjustment to opening balance for CECL adoption— — — — 
Gross credit losses— — (42)(42)
Gross recoveries— — 21 21 
Net credit losses (NCLs)$— $— $(21)$(21)
Replenishment of NCLs$— $— $21 $21 
Net reserve builds (releases)(9)(22)236 205 
Total provision for credit losses$(9)$(22)$257 $226 
Other, net$1 $(1)$(124)$(124)
Allowance for credit losses on other assets at end of quarter$23 $4 $1,842 $1,869 

(1)    Primarily ACL related to transfer risk associated with exposures outside the U.S.