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FAIR VALUE ELECTIONS (Tables) | 9 Months Ended
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Sep. 30, 2025
Fair Value, Option, Aggregate Differences [Abstract] |
Schedule of financial instruments selected for changes in fair value gains and losses | The following table presents the changes in fair value of those items for which the fair value option has been elected:
| Changes in fair value—gains (losses)
| Three Months Ended September 30, | Nine Months Ended September 30,
In millions of dollars | 2025 | 2024 | 2025 | 2024
Assets |  |  |  |
Securities borrowed and purchased under agreements to resell | $ | 88 |  | $ | 223 |  | $ | 210 |  | $ | 164 |
Trading account assets | 13 |  | 8 |  | 52 |  | 10 |
Investments | 4 |  | — |  | 4 |  | — |
Loans |  |  |  |
Corporate loans | 587 |  | (143) |  | 1,539 |  | 1,235 |
Consumer loans | 1 |  | 14 |  | 4 |  | 4 |
Total loans | $ | 588 |  | $ | (129) |  | $ | 1,543 |  | $ | 1,239 |
Other assets |  |  |  |
MSRs | $ | (25) |  | $ | (40) |  | $ | (28) |  | $ | (23) |
Mortgage loans HFS(1) | 21 |  | 43 |  | 51 |  | 48 |
Total other assets | $ | (4) |  | $ | 3 |  | $ | 23 |  | $ | 25 |
Total assets | $ | 689 |  | $ | 105 |  | $ | 1,832 |  | $ | 1,438 |
Liabilities |  |  |  |
Deposits | $ | (51) |  | $ | (43) |  | $ | (146) |  | $ | (106) |
Securities loaned and sold under agreements to repurchase | (90) |  | (70) |  | (78) |  | (44) |
Trading account liabilities | (70) |  | (17) |  | (223) |  | (241) |
Short-term borrowings(2) | (1,627) |  | (200) |  | (2,507) |  | (581) |
Long-term debt(2) | (4,174) |  | (6,216) |  | (9,312) |  | (8,338) |
Total liabilities | $ | (6,012) |  | $ | (6,546) |  | $ | (12,266) |  | $ | (9,310) |
(1)Includes gains (losses) associated with interest rate lock commitments for originated loans for which the Company has elected the fair value option. (2)Includes DVA that is included in AOCI. See Notes 19 and 23.
Schedule of fair value of loans and other disclosures for certain credit related products | The following table provides information about certain credit products carried at fair value:
| September 30, 2025 | December 31, 2024
In millions of dollars | Trading assets | Loans | Trading assets | Loans
Carrying amount reported on the Consolidated Balance Sheet | $ | 4,873 |  | $ | 7,896 |  | $ | 5,025 |  | $ | 8,040 |
Aggregate unpaid principal balance in excess of (less than) fair value | 143 |  | (133) |  | 137 |  | (55) |
Balance of non-accrual loans or loans more than 90 days past due | — |  | 2 |  | — |  | 2 |
Aggregate unpaid principal balance in excess of (less than) fair value for non-accrual loans or loans more than 90 days past due | — |  | 1 |  | — |  | — |
Schedule of fair value of loans and other disclosures for certain mortgage loans | The following table provides information about certain mortgage loans HFS carried at fair value:
In millions of dollars | September 30, 2025 | December 31, 2024
Carrying amount reported on the Consolidated Balance Sheet | $ | 992 |  | $ | 692 |
Aggregate fair value in excess of (less than) unpaid principal balance | 27 |  | 4 |
Balance of non-accrual loans or loans more than 90 days past due | 1 |  | 1 |
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due | — |  | — |
Schedule of carrying value of structured notes, disaggregated by type of embedded derivative instrument | The following table provides information about the carrying value of notes carried at fair value, disaggregated by type of risk:
In billions of dollars | September 30, 2025 | December 31, 2024
Interest rate linked | $ | 67.0 |  | $ | 58.0 |
Foreign exchange linked | 0.1 |  | 0.1 |
Equity linked | 49.0 |  | 41.8 |
Commodity linked | 6.6 |  | 6.9 |
Credit linked | 7.1 |  | 5.9 |
Total | $ | 129.8 |  | $ | 112.7 |
Schedule of long-term debt carried at fair value and short term borrowings, excluding debt issued by consolidated VIEs | The following table provides information about long-term debt and short-term borrowings carried at fair value:
In millions of dollars | September 30, 2025 | December 31, 2024
Long-term debt |  |
Carrying amount reported on the Consolidated Balance Sheet | $ | 129,817 |  | $ | 112,719 |
Aggregate unpaid principal balance in excess of (less than) fair value | 882 |  | (1,943) |
Short-term borrowings |  |
Carrying amount reported on the Consolidated Balance Sheet | $ | 25,023 |  | $ | 12,484 |
Aggregate unpaid principal balance in excess of (less than) fair value | (370) |  | (87) |

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