FAIR VALUE ELECTIONS (Tables)

12 Months Ended

Dec. 31, 2012

					Changes in fair value gains
	Fair value at				(losses) for the years
	December 31,				ended December 31,
In millions of dollars	2012		2011		2012			2011
Assets
Federal funds sold and securities borrowed or purchased under agreements to resell
Selected portfolios of securities purchased under agreements to resell and securities borrowed ⁽¹⁾	$	160,589	$	142,862	$	(409	)	$	(138	)
Trading account assets		17,206		14,179		838			(1,775	)
Investments		443		526		(50	)		233
Loans
Certain Corporate loans ⁽²⁾		4,056		3,939		77			82
Certain Consumer loans ⁽²⁾		1,231		1,326		(104	)		(281	)
Total loans	$	5,287	$	5,265	$	(27	)	$	(199	)
Other assets
MSRs	$	1,942	$	2,569	$	(427	)	$	(1,465	)
Certain mortgage loans held for sale		6,879		6,213		350			172
Certain equity method investments		22		47		3			(17	)
Total other assets	$	8,843	$	8,829	$	(74	)	$	(1,310	)
Total assets	$	192,368	$	171,661	$	278		$	(3,189	)
Liabilities
Interest-bearing deposits	$	1,447	$	1,326	$	(218	)	$	107
Federal funds purchased and securities loaned or sold under agreements to repurchase
Selected portfolios of securities sold under agreements to repurchase and securities loaned ⁽¹⁾		116,689		97,712		66			(108	)
Trading account liabilities		1,461		1,763		(143	)		872
Short-term borrowings		818		1,354		(2	)		(15	)
Long-term debt		29,764		24,172		(2,225	)		1,611
Total liabilities	$	150,179	$	126,327	$	(2,522	)	$	2,467

(1)		Reflects netting of the amounts due from securities purchased under agreements to resell and the amounts owed under securities sold under agreements to repurchase.
(2)		Includes mortgage loans held by mortgage loan securitization VIEs consolidated upon the adoption of SFAS 167 on January 1, 2010.

	December 31, 2012					December 31, 2011
In millions of dollars	Trading assets		Loans			Trading assets		Loans
Carrying amount reported on the Consolidated Balance Sheet	$	11,658	$	3,893		$	14,150	$	3,735
Aggregate unpaid principal balance in excess of (less than) fair value		31		(132	)		540		(54	)
Balance of non-accrual loans or loans more than 90 days past due		104		—			134		—
Aggregate unpaid principal balance in excess of fair value for non-accrual
loans or loans more than 90 days past due		85		—			43		—

In millions of dollars	December 31, 2012		December 31, 2011
Carrying amount reported on the Consolidated Balance Sheet	$	6,879	$	6,213
Aggregate fair value in excess of unpaid principal balance		390		274
Balance of non-accrual loans or loans more than 90 days past due		—		—
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due		—		—

	December 31, 2012				December 31, 2011
In millions of dollars	Corporate loans		Consumer loans		Corporate loans		Consumer loans
Carrying amount reported on the Consolidated Balance Sheet	$	157	$	1,191	$	198	$	1,292
Aggregate unpaid principal balance in excess of fair value		347		293		394		436
Balance of non-accrual loans or loans more than 90 days past due		34		123		23		86
Aggregate unpaid principal balance in excess of fair value for non-accrual
loans or loans more than 90 days past due		36		111		42		120

In millions of dollars	December 31, 2012			December 31, 2011
Carrying amount reported on the Consolidated Balance Sheet	$	28,434		$	22,614
Aggregate unpaid principal balance in excess of (less than) fair value		(226	)		1,680

In millions of dollars	December 31, 2012			December 31, 2011
Carrying amount reported on the Consolidated Balance Sheet	$	818		$	1,354
Aggregate unpaid principal balance in excess of (less than) fair value		(232	)		49