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GUARANTEES AND COMMITMENTS (Tables) | 9 Months Ended
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Sep. 30, 2025
Guarantees and Commitments [Abstract] |
Schedule of guarantor obligations | The following tables present information about Citi’s guarantees at September 30, 2025 and December 31, 2024. For additional information on Citi’s guarantees and indemnifications included in the tables below, as well as its other guarantees and indemnifications excluded from these tables, see Note 28 to the Consolidated Financial Statements in Citi’s 2024 Form 10-K.
| Maximum potential amount of future payments |
In billions of dollars at September 30, 2025 | Expire within 1 year | Expire after 1 year | Total amount outstanding | Carrying value (in millions of dollars)
Financial standby letters of credit | $ | 14.3 |  | $ | 66.3 |  | $ | 80.6 |  | $ | 535 |
Performance guarantees | 4.8 |  | 5.8 |  | 10.6 |  | 21 |
Derivative instruments considered to be guarantees | 23.1 |  | 32.4 |  | 55.5 |  | 440 |
Loans sold with recourse | — |  | 0.9 |  | 0.9 |  | — |
Securities lending indemnifications(1) | 125.5 |  | — |  | 125.5 |  | — |
Card merchant processing(2) | 34.4 |  | — |  | 34.4 |  | — |
Credit card arrangements with partners(3) | 1.6 |  | 19.9 |  | 21.5 |  | 1 |
Guarantees under the Fixed Income Clearing Corporation sponsored member repo program | 226.3 |  | — |  | 226.3 |  | — |
Other(4)(5) | — |  | 8.4 |  | 8.4 |  | 80 |
Total | $ | 430.0 |  | $ | 133.7 |  | $ | 563.7 |  | $ | 1,077 |
| Maximum potential amount of future payments |
In billions of dollars at December 31, 2024 | Expire within 1 year | Expire after 1 year | Total amount outstanding | Carrying value (in millions of dollars)
Financial standby letters of credit | $ | 15.5 |  | $ | 63.5 |  | $ | 79.0 |  | $ | 546 |
Performance guarantees | 4.2 |  | 5.8 |  | 10.0 |  | 27 |
Derivative instruments considered to be guarantees | 15.8 |  | 27.3 |  | 43.1 |  | 332 |
Loans sold with recourse | — |  | 1.0 |  | 1.0 |  | — |
Securities lending indemnifications(1) | 96.3 |  | — |  | 96.3 |  | — |
Card merchant processing(2) | 124.3 |  | — |  | 124.3 |  | — |
Credit card arrangements with partners(3) | 0.2 |  | 21.5 |  | 21.7 |  | 2 |
Guarantees under the Fixed Income Clearing Corporation sponsored member repo program | 139.5 |  | — |  | 139.5 |  | — |
Other(4)(5) | 0.1 |  | 8.4 |  | 8.5 |  | 57 |
Total | $ | 395.9 |  | $ | 127.5 |  | $ | 523.4 |  | $ | 964 |
(1)The carrying values of securities lending indemnifications were not material for either period presented, as the probability of potential liabilities arising from these guarantees is minimal. (2)At September 30, 2025 and December 31, 2024, this maximum potential exposure was estimated to be approximately $34 billion and $124 billion, respectively. However, Citi believes that the maximum exposure is not representative of the actual potential loss exposure based on its historical experience. This contingent liability is unlikely to arise, as most products and services are delivered when purchased and amounts are refunded when items are returned to merchants. See “Card Merchant Processing” in Note 28 to the Consolidated Financial Statements in Citi’s 2024 Form 10-K. (3)Includes additional guarantees entered into as part of the extension and amendment of the American Airlines co-branded credit card partnership agreement, executed in December 2024. See “Credit Card Arrangements with Partners” in Note 28 to the Consolidated Financial Statements in Citi’s 2024 Form 10-K. Citi believes that the maximum exposure is not representative of actual potential loss exposure based on historical and expected future performance of the portfolio. (4)Includes guarantees of subsidiaries. (5)In the fourth quarter of 2024, the Company entered into an agreement that indemnifies certain subsidiaries of the Company against certain matters related to the business operated by the Company through other subsidiaries, including certain existing, as well as potential future, legal proceedings, including tax matters. Certain of such indemnification obligations have no stated expiration date and are not subject to specific limitations on the maximum potential amount of future payments that the Company could be required to make. The Company is not able to estimate the maximum potential amount of future payments to be made under this agreement because the triggering events are not predictable.
Schedule of guarantor obligations by credit ratings | Presented in the tables below are the maximum potential amounts of future payments that are classified based on internal and external credit ratings. The determination of the maximum potential future payments is based on the notional amount of the guarantees without consideration of possible recoveries under recourse provisions or from collateral held or pledged. As such, Citi believes such amounts bear no relationship to the anticipated losses, if any, on these guarantees.
| Maximum potential amount of future payments
In billions of dollars at September 30, 2025 | Investment grade | Non-investment grade | Not rated | Total
Financial standby letters of credit | $ | 67.1 |  | $ | 13.5 |  | $ | — |  | $ | 80.6 |
Loans sold with recourse | — |  | — |  | 0.9 |  | 0.9 |
Other | — |  | 8.4 |  | — |  | 8.4 |
Total | $ | 67.1 |  | $ | 21.9 |  | $ | 0.9 |  | $ | 89.9 |
| Maximum potential amount of future payments
In billions of dollars at December 31, 2024 | Investment grade | Non-investment grade | Not rated | Total
Financial standby letters of credit | $ | 63.2 |  | $ | 15.6 |  | $ | 0.2 |  | $ | 79.0 |
Loans sold with recourse | — |  | — |  | 1.0 |  | 1.0 |
Other | — |  | 8.4 |  | — |  | 8.4 |
Total | $ | 63.2 |  | $ | 24.0 |  | $ | 1.2 |  | $ | 88.4 |
Schedule of credit commitments | The table below summarizes Citigroup’s credit commitments:
In millions of dollars | U.S. | Outside of U.S.(1) | September 30, 2025 | December 31, 2024
Commercial and similar letters of credit | $ | 525 |  | $ | 3,774 |  | $ | 4,299 |  | $ | 4,031 |
One- to four-family residential mortgages | 901 |  | 618 |  | 1,519 |  | 967 |
Revolving open-end loans secured by one- to four-family residential properties | 5,066 |  | 2 |  | 5,068 |  | 5,271 |
Commercial real estate, construction and land development | 11,531 |  | 2,299 |  | 13,830 |  | 14,107 |
Credit card lines | 627,925 |  | 64,758 |  | 692,683 |  | 676,749 |
Commercial and other consumer loan commitments | 252,871 |  | 124,210 |  | 377,081 |  | 325,329 |
Other commitments and contingencies(2) | 4,915 |  | 157 |  | 5,072 |  | 4,908 |
Total | $ | 903,734 |  | $ | 195,818 |  | $ | 1,099,552 |  | $ | 1,031,362 |
(1)Consumer commitments related to the business HFS countries under sales agreements are reflected in their original categories until the respective sales are completed. (2)Other commitments and contingencies include commitments to purchase certain debt and equity securities.
Schedule of restricted cash | Restricted cash is included on the Consolidated Balance Sheet within the following balance sheet lines:
In millions of dollars | September 30, 2025 | December 31, 2024
Cash and due from banks | $ | 4,004 |  | $ | 3,325 |
Deposits with banks, net of allowance | 20,249 |  | 16,217 |
Total | $ | 24,253 |  | $ | 19,542 |

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- Definition Provides pertinent information about each guarantee obligation, or each group of similar guarantee obligations, by credit ratings, including (a) the nature of the guarantee and (b) the maximum potential amount of future payments (undiscounted) the entity could be required to make under the guarantee. + References No definition available. + Details
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- Definition Tabular disclosure of each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 460 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482425/460-10-50-4 + Details
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- Definition Tabular disclosure of cash and cash equivalents restricted as to withdrawal or usage. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 8 -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8 + Details
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