The following table summarizes the results for each segment on a Group Reporting Basis, as well as provides a reconciliation of total results under the Group Reporting Basis to U.S. GAAP consolidated totals:



	Group Reporting Basis Consolidated Amounts
	RBWM			CMB		GB&M			PB			Other			Adjustments/ Reconciling Items			Total		Group Reporting Basis Adjustments⁽⁴⁾			Group Reporting Basis Reclassi- fications⁽⁵⁾			U.S. GAAP Consolidated Totals
	(in millions)
Year Ended December 31, 2015
Net interest income⁽¹⁾	$	776		$	847	$	527		$	201		$	(22	)	$	(12	)	$	2,317	$	(78	)	$	231		$	2,470
Other operating income	333			298		966			99			239			12			1,947		(39		)	(236		)	1,672
Total operating income	1,109			1,145		1,493			300			217			—			4,264		(117		)	(5		)	4,142
Loan impairment charges	64			141		64			(5		)	—			—			264		130			(33		)	361
	1,045			1,004		1,429			305			217			—			4,000		(247		)	28			3,781
Operating expenses⁽²⁾	1,133			721		994			245			152			—			3,245		(52		)	28			3,221
Profit (loss) before income tax expense	$	(88	)	$	283	$	435		$	60		$	65		$	—		$	755	$	(195	)	$	—		$	560
Balances at end of period:
Total assets	$	20,325		$	31,656	$	173,321		$	8,428		$	800		$	—		$	234,530	$	(46,569	)	$	317		$	188,278
Total loans, net	17,325			28,431		25,743			6,715			—			—			78,214		317			3,474			82,005
Goodwill	581			358		—			325			—			—			1,264		348			—			1,612
Total deposits⁽³⁾	31,191			24,001		25,142			13,811			—			—			94,145		(4,097		)	28,531			118,579

Year Ended December 31, 2014
Net interest income⁽¹⁾	$	802		$	800	$	378		$	199		$	60		$	(3	)	$	2,236	$	(74	)	$	142		$	2,304
Other operating income	414			308		1,034			104			36			3			1,899		(132		)	(161		)	1,606
Total operating income	1,216			1,108		1,412			303			96			—			4,135		(206		)	(19		)	3,910
Loan impairment charges	27			42		66			(8		)	—			—			127		80			(19		)	188
	1,189			1,066		1,346			311			96			—			4,008		(286		)	—			3,722
Operating expenses⁽²⁾	1,227			683		1,308			238			126			—			3,582		(158		)	—			3,424
Profit (loss) before income tax expense	$	(38	)	$	383	$	38		$	73		$	(30	)	$	—		$	426	$	(128	)	$	—		$	298
Balances at end of period:
Total assets	$	19,648		$	29,009	$	181,946		$	8,184		$	849		$	—		$	239,636	$	(54,138	)	$	41		$	185,539
Total loans, net	16,704			27,777		22,693			6,528			—			—			73,702		1,032			2,327			77,061
Goodwill	581			358		—			325			—			—			1,264		348			—			1,612
Total deposits⁽³⁾	28,323			22,086		31,484			10,818			—			—			92,711		(4,811		)	28,218			116,118

Year Ended December 31, 2013
Net interest income⁽¹⁾	$	842		$	706	$	423		$	189		$	(46	)	$	(13	)	$	2,101	$	(76	)	$	16		$	2,041
Other operating income	347			293		1,165			109			(78		)	13			1,849		22			(14		)	1,857
Total operating income	1,189			999		1,588			298			(124		)	—			3,950		(54		)	2			3,898
Loan impairment charges	129			45		(4		)	5			—			—			175		—			18			193
	1,060			954		1,592			293			(124		)	—			3,775		(54		)	(16		)	3,705
Operating expenses⁽²⁾	1,206			680		1,464			254			98			—			3,702		201			(16		)	3,887
Profit (loss) before income tax expense	$	(146	)	$	274	$	128		$	39		$	(222	)	$	—		$	73	$	(255	)	$	—		$	(182	)
Balances at end of period:
Total assets	$	19,267		$	23,427	$	180,559		$	8,340		$	766		$	—		$	232,359	$	(49,879	)	$	3,007		$	185,487
Total loans, net	16,233			22,254		18,336			6,206			—			—			63,029		1,503			2,557			67,089
Goodwill	581			358		—			325			—			—			1,264		348			—			1,612
Total deposits	30,220			21,601		33,231			12,036			—			—			97,088		(3,869		)	19,389			112,608

⁽¹⁾

Net interest income of each segment represents the difference between actual interest earned on assets and interest paid on liabilities of the segment adjusted for a funding charge or credit. Segments are charged a cost to fund assets (e.g. customer loans) and receive a funding credit for funds provided (e.g. customer deposits) based on equivalent market rates. The objective of these charges/credits is to transfer interest rate risk from the segments to one centralized unit in Balance Sheet Management and more appropriately reflect the profitability of segments.


⁽²⁾	Expenses for the segments include fully apportioned corporate overhead expenses.


⁽³⁾	During the second quarter of 2015, we concluded that brokered deposits would be better presented as debt under the Group Reporting Basis. As a result, we reclassified $3.7 billion of brokered deposits in the GB&M segment to debt at December 31, 2014 to conform with the current year presentation. There was no impact at December 31, 2013.


⁽⁴⁾	Represents adjustments associated with differences between the Group Reporting Basis and the U.S. GAAP basis of accounting. These adjustments, which are more fully described above, consist of the following:



	Net Interest Income			Other Revenues			Provision for Credit Losses			Operating Expenses			Profit (Loss) before Income Tax Expense			Total Assets
	(in millions)
December 31, 2015
Unquoted equity securities	$	—		$	—		$	—		$	—		$	—		$	(228	)
Reclassification of financial assets	(8		)	6			—			—			(2		)	7
Securities	—			—			—			(1		)	1			(7		)
Derivatives	—			(3		)	—			—			(3		)	(46,245		)
Loan impairment	(61		)	3			132			1			(191		)	(329		)
Property	—			—			—			(19		)	19			21
Pension and other postretirement benefit costs	—			—			—			15			(15		)	(177		)
Goodwill	—			—			—			—			—			348
Litigation	—			—			—			(2		)	2			—
Loan origination	(22		)	(3		)	—			(47		)	22			49
Loans held for sale	—			(16		)	(2		)	—			(14		)	(4		)
Low Income Housing Tax Credits	—			(12		)	—			—			(12		)	—
Other	13			(14		)	—			1			(2		)	(4		)
Total adjustments	$	(78	)	$	(39	)	$	130		$	(52	)	$	(195	)	$	(46,569	)
December 31, 2014
Unquoted equity securities	$	—		$	—		$	—		$	—		$	—		$	(195	)
Reclassification of financial assets	(10		)	8			—			—			(2		)	11
Securities	—			—			—			(3		)	3			(13		)
Derivatives	—			(4		)	—			—			(4		)	(53,973		)
Loan impairment	(56		)	1			120			1			(176		)	(204		)
Property	—			—			—			(16		)	16			28
Pension and other postretirement benefit costs	—			—			—			11			(11		)	(166		)
Goodwill	—			—			—			—			—			348
Litigation	—			—			—			(135		)	135			1
Gain on sale of London Branch precious metals business to affiliate	—			(98		)	—			—			(98		)	—
Low Income Housing Tax Credits	—			(16		)	—			—			(16		)	—
Other	(8		)	(23		)	(40		)	(16		)	25			25
Total adjustments	$	(74	)	$	(132	)	$	80		$	(158	)	$	(128	)	$	(54,138	)
December 31, 2013
Unquoted equity securities	$	—		$	—		$	—		$	—		$	—		$	(163	)
Reclassification of financial assets	(14		)	40			—			—			26			11
Securities	—			(1		)	—			(2		)	1			(24		)
Derivatives	—			(3		)	—			—			(3		)	(49,876		)
Loan impairment	(57		)	1			(11		)	1			(46		)	(94		)
Property	—			—			—			(17		)	17			37
Pension and other postretirement benefit costs	—			—			—			24			(24		)	(154		)
Goodwill impairment	—			—			—			135			(135		)	348
Low Income Housing Tax Credits	—			(30		)	—			—			(30		)	—
Other	(5		)	15			11			60			(61		)	36
Total adjustments	$	(76	)	$	22		$	—		$	201		$	(255	)	$	(49,879	)


⁽⁵⁾	Represents differences in financial statement presentation between Group Reporting Basis and U.S. GAAP.