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CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI) (Tables) | 9 Months Ended
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Sep. 30, 2025
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract] |
Changes in each component of accumulated other comprehensive income (loss) | Changes in each component of Citigroup’s Accumulated other comprehensive income (loss) were as follows:
In millions of dollars | Net unrealized gains (losses) on debt securities | Debt valuation adjustment (DVA)(1) | Cash flow hedges(2) | Benefit plans(3) | CTA, net of hedges(4)(5) | Excluded component of fair value hedges | Long-duration insurance contracts(6) | Accumulated other comprehensive income (loss)
Three Months Ended September 30, 2025 |  |  |  |  |  |  |  |
Balance, June 30, 2025 | $ | (2,044) |  | $ | (684) |  | $ | (141) |  | $ | (5,690) |  | $ | (35,232) |  | $ | (45) |  | $ | 50 |  | $ | (43,786) |
Other comprehensive income before reclassifications | 523 |  | (1,044) |  | (75) |  | (20) |  | 138 |  | 11 |  | (10) |  | (477) |
Increase (decrease) due to amounts reclassified from AOCI | (73) |  | 23 |  | 100 |  | 46 |  | (3) |  | — |  | — |  | 93 |
Change, net of taxes | $ | 450 |  | $ | (1,021) |  | $ | 25 |  | $ | 26 |  | $ | 135 |  | $ | 11 |  | $ | (10) |  | $ | (384) |
Balance at September 30, 2025 | $ | (1,594) |  | $ | (1,705) |  | $ | (116) |  | $ | (5,664) |  | $ | (35,097) |  | $ | (34) |  | $ | 40 |  | $ | (44,170) |
Nine Months Ended September 30, 2025 |  |  |  |  |  |  |  |
Balance, December 31, 2024 | $ | (2,837) |  | $ | (1,121) |  | $ | (220) |  | $ | (5,627) |  | $ | (38,047) |  | $ | (52) |  | $ | 52 |  | $ | (47,852) |
Other comprehensive income before reclassifications | 1,502 |  | (613) |  | (267) |  | (171) |  | 2,941 |  | 15 |  | (12) |  | 3,395 |
Increase (decrease) due to amounts reclassified from AOCI | (259) |  | 29 |  | 371 |  | 134 |  | 9 |  | 3 |  | — |  | 287 |
Change, net of taxes | $ | 1,243 |  | $ | (584) |  | $ | 104 |  | $ | (37) |  | $ | 2,950 |  | $ | 18 |  | $ | (12) |  | $ | 3,682 |
Balance at September 30, 2025 | $ | (1,594) |  | $ | (1,705) |  | $ | (116) |  | $ | (5,664) |  | $ | (35,097) |  | $ | (34) |  | $ | 40 |  | $ | (44,170) |
In millions of dollars | Net unrealized gains (losses) on debt securities | Debt valuation adjustment (DVA)(1) | Cash flow hedges(2) | Benefit plans(3) | CTA, net of hedges(4)(5) | Excluded component of fair value hedges | Long-duration insurance contracts(6) | Accumulated other comprehensive income (loss)
Three Months Ended September 30, 2024 |  |  |  |  |  |  |  |
Balance at June 30, 2024 | $ | (3,682) |  | $ | (1,016) |  | $ | (629) |  | $ | (5,794) |  | $ | (35,573) |  | $ | (39) |  | $ | 56 |  | $ | (46,677) |
Other comprehensive income before reclassifications | 1,381 |  | (155) |  | (305) |  | 1 |  | 416 |  | (8) |  | (17) |  | 1,313 |
Increase (decrease) due to amounts reclassified from AOCI | (46) |  | 5 |  | 161 |  | 48 |  | — |  | (1) |  | — |  | 167 |
Change, net of taxes | $ | 1,335 |  | $ | (150) |  | $ | (144) |  | $ | 49 |  | $ | 416 |  | $ | (9) |  | $ | (17) |  | $ | 1,480 |
Balance at September 30, 2024 | $ | (2,347) |  | $ | (1,166) |  | $ | (773) |  | $ | (5,745) |  | $ | (35,157) |  | $ | (48) |  | $ | 39 |  | $ | (45,197) |
Nine Months Ended September 30, 2024 |  |  |  |  |  |  |  |
Balance, December 31, 2023 | $ | (3,744) |  | $ | (709) |  | $ | (1,406) |  | $ | (6,050) |  | $ | (32,885) |  | $ | (40) |  | $ | 34 |  | $ | (44,800) |
Other comprehensive income before reclassifications | 1,533 |  | (474) |  | 14 |  | 164 |  | (2,272) |  | 4 |  | 6 |  | (1,025) |
Increase (decrease) due to amounts reclassified from AOCI | (136) |  | 17 |  | 619 |  | 141 |  | — |  | (12) |  | (1) |  | 628 |
Change, net of taxes | $ | 1,397 |  | $ | (457) |  | $ | 633 |  | $ | 305 |  | $ | (2,272) |  | $ | (8) |  | $ | 5 |  | $ | (397) |
Balance at September 30, 2024 | $ | (2,347) |  | $ | (1,166) |  | $ | (773) |  | $ | (5,745) |  | $ | (35,157) |  | $ | (48) |  | $ | 39 |  | $ | (45,197) |
(1)Reflects the after-tax valuation of Citi’s fair value option liabilities. See “Market Valuation Adjustments” in Note 23. (2)Primarily driven by Citi’s pay floating/receive fixed interest rate swap programs that hedge certain floating rates on assets. (3)Primarily reflects adjustments based on actuarial valuations of the Company’s significant pension and postretirement plans, actuarial valuations of all other plans and amortization of amounts previously recognized in other comprehensive income. Citigroup remeasures its significant pension and postretirement benefits plans’ obligations and assets by updating plan actuarial assumptions quarterly, when certain conditions are met to trigger interim remeasurement. No interim remeasurement occurred for the third quarter of 2025. (4)Primarily reflects the movements in (by order of impact) the Mexican peso, euro and Brazilian real against the U.S. dollar and changes in related tax effects and hedges for the three months ended September 30, 2025. Primarily reflects the movements in (by order of impact) the euro, Mexican peso, Polish zloty, Brazilian real, South Korean won, Singapore dollar and Japanese yen against the U.S. dollar and changes in related tax effects and hedges for the nine months ended September 30, 2025. Primarily reflects the movement in (by order of impact) the Mexican peso, euro, Japanese yen, Singapore dollar, Malaysian ringgit, Polish zloty and Chilean peso against the U.S. dollar and changes in related tax effects and hedges for the three months ended September 30, 2024. Primarily reflects the movement in (by order of impact) the Mexican peso, Egyptian pound, Brazilian real, Malaysian ringgit and Taiwan dollar against the U.S. dollar and changes in related tax effects and hedges for the nine months ended September 30, 2024. Amounts recorded in the CTA component of AOCI remain in AOCI until the sale or substantial liquidation of the foreign entity, at which point such amounts related to the foreign entity are reclassified into earnings. (5)Citi’s AOCI includes CTA losses, net of hedges and taxes, amounting to approximately $(9) billion, attributable to Banamex and its consolidated subsidiaries as of September 30, 2025. (6)Reflects the change in the liability for future policyholder benefits for certain long-duration life-contingent annuity contracts that are issued by a regulated Banamex insurance subsidiary within Mexico Consumer/SBMM and reported within Legacy Franchises. The amount reflects the change in the liability after discounting using an upper-medium-grade fixed income instrument yield that reflects the duration characteristics of the liability. The balance of the liability for future policyholder benefits, which is recorded within Other liabilities, for this insurance subsidiary was approximately $491 million and $463 million at September 30, 2025 and 2024, respectively.
Schedule of pretax and after-tax changes in each component of accumulated other comprehensive income (loss) | The pretax and after-tax changes in each component of Accumulated other comprehensive income (loss) were as follows:
In millions of dollars | Pretax | Tax effect(1) | After-tax
Three Months Ended September 30, 2025 |  |  |
Balance, June 30, 2025 | $ | (49,927) |  | $ | 6,141 |  | $ | (43,786) |
Change in net unrealized gains (losses) on debt securities | 613 |  | (163) |  | 450 |
Debt valuation adjustment (DVA) | (1,293) |  | 272 |  | (1,021) |
Cash flow hedges | 44 |  | (19) |  | 25 |
Benefit plans | 20 |  | 6 |  | 26 |
Foreign currency translation adjustment (CTA) | 67 |  | 68 |  | 135 |
Excluded component of fair value hedges | 14 |  | (3) |  | 11 |
Long-duration insurance contracts | (16) |  | 6 |  | (10) |
Change | $ | (551) |  | $ | 167 |  | $ | (384) |
Balance at September 30, 2025 | $ | (50,478) |  | $ | 6,308 |  | $ | (44,170) |
Nine Months Ended September 30, 2025 |  |  |
Balance, December 31, 2024 | $ | (54,439) |  | $ | 6,587 |  | $ | (47,852) |
Change in net unrealized gains (losses) on debt securities | 1,720 |  | (477) |  | 1,243 |
DVA | (684) |  | 100 |  | (584) |
Cash flow hedges | 140 |  | (36) |  | 104 |
Benefit plans | (55) |  | 18 |  | (37) |
CTA | 2,834 |  | 116 |  | 2,950 |
Excluded component of fair value hedges | 22 |  | (4) |  | 18 |
Long-duration insurance contracts | (16) |  | 4 |  | (12) |
Change | $ | 3,961 |  | $ | (279) |  | $ | 3,682 |
Balance at September 30, 2025 | $ | (50,478) |  | $ | 6,308 |  | $ | (44,170) |
In millions of dollars | Pretax | Tax effect(1) | After-tax
Three Months Ended September 30, 2024 |  |  |
Balance at June 30, 2024 | $ | (54,102) |  | $ | 7,425 |  | $ | (46,677) |
Change in net unrealized gains (losses) on debt securities | 1,781 |  | (446) |  | 1,335 |
DVA | (201) |  | 51 |  | (150) |
Cash flow hedges | (171) |  | 27 |  | (144) |
Benefit plans | 88 |  | (39) |  | 49 |
CTA | 638 |  | (222) |  | 416 |
Excluded component of fair value hedges | (10) |  | 1 |  | (9) |
Long-duration insurance contracts | (26) |  | 9 |  | (17) |
Change | $ | 2,099 |  | $ | (619) |  | $ | 1,480 |
Balance, September 30, 2024 | $ | (52,003) |  | $ | 6,806 |  | $ | (45,197) |
Nine Months Ended September 30, 2024 |  |  |
Balance, December 31, 2023 | $ | (52,422) |  | $ | 7,622 |  | $ | (44,800) |
Change in net unrealized gains (losses) on debt securities | 1,853 |  | (456) |  | 1,397 |
DVA | (608) |  | 151 |  | (457) |
Cash flow hedges | 843 |  | (210) |  | 633 |
Benefit plans | 405 |  | (100) |  | 305 |
CTA | (2,071) |  | (201) |  | (2,272) |
Excluded component of fair value hedges | (12) |  | 4 |  | (8) |
Long-duration insurance contracts | 9 |  | (4) |  | 5 |
Change | $ | 419 |  | $ | (816) |  | $ | (397) |
Balance, September 30, 2024 | $ | (52,003) |  | $ | 6,806 |  | $ | (45,197) |
(1) Income tax effects of these items are released from AOCI contemporaneously with the related gross pretax amount.
Summary of amounts reclassified out of accumulated other comprehensive income (loss) into the consolidated statement of income | The Company recognized pretax (gains) losses related to amounts in AOCI reclassified to the Consolidated Statement of Income as follows:
| Increase (decrease) in AOCI due to amounts reclassified to Consolidated Statement of Income
| Three Months Ended September 30, | Nine Months Ended September 30,
In millions of dollars | 2025 | 2024 | 2025 | 2024
Realized (gains) losses on sales of investments | $ | (105) |  | $ | (72) |  | $ | (364) |  | $ | (210) |
Gross impairment losses | 9 |  | 13 |  | 14 |  | 36 |
Subtotal, pretax | $ | (96) |  | $ | (59) |  | $ | (350) |  | $ | (174) |
Tax effect | 23 |  | 13 |  | 91 |  | 38 |
Net realized (gains) losses on investments, after-tax(1) | $ | (73) |  | $ | (46) |  | $ | (259) |  | $ | (136) |
Realized DVA (gains) losses on fair value option liabilities, pretax | $ | 42 |  | $ | 7 |  | $ | 49 |  | $ | 23 |
Tax effect | (19) |  | (2) |  | (20) |  | (6) |
Net realized DVA, after-tax | $ | 23 |  | $ | 5 |  | $ | 29 |  | $ | 17 |
Interest rate contracts | $ | 125 |  | $ | 212 |  | $ | 482 |  | $ | 814 |
Foreign exchange contracts | 6 |  | 1 |  | 6 |  | 3 |
Subtotal, pretax | $ | 131 |  | $ | 213 |  | $ | 488 |  | $ | 817 |
Tax effect | (31) |  | (52) |  | (117) |  | (198) |
Amortization of cash flow hedges, after-tax(2) | $ | 100 |  | $ | 161 |  | $ | 371 |  | $ | 619 |
Amortization of unrecognized: |  |  |  |
Prior service cost (benefit) | $ | (4) |  | $ | (4) |  | $ | (13) |  | $ | (14) |
Net actuarial loss | 66 |  | 62 |  | 196 |  | 196 |
Curtailment/settlement impact(3) | — |  | 4 |  | — |  | 6 |
Subtotal, pretax | $ | 62 |  | $ | 62 |  | $ | 183 |  | $ | 188 |
Tax effect | (16) |  | (14) |  | (49) |  | (47) |
Amortization of benefit plans, after-tax(3) | $ | 46 |  | $ | 48 |  | $ | 134 |  | $ | 141 |
Excluded component of fair value hedges, pretax | $ | — |  | $ | (2) |  | $ | 3 |  | $ | (16) |
Tax effect | — |  | 1 |  | — |  | 4 |
Excluded component of fair value hedges, after-tax | $ | — |  | $ | (1) |  | $ | 3 |  | $ | (12) |
Long-duration contracts, pretax | $ | — |  | $ | — |  | $ | — |  | $ | (1) |
Tax effect | — |  | — |  | — |  | — |
Long-duration contracts, after-tax | $ | — |  | $ | — |  | $ | — |  | $ | (1) |
CTA, pretax | $ | (3) |  | $ | — |  | $ | 9 |  | $ | — |
Tax effect | — |  | — |  | — |  | — |
CTA, after-tax(4) | $ | (3) |  | $ | — |  | $ | 9 |  | $ | — |
Total amounts reclassified out of AOCI, pretax | $ | 136 |  | $ | 221 |  | $ | 382 |  | $ | 837 |
Total tax effect | (43) |  | (54) |  | (95) |  | (209) |
Total amounts reclassified out of AOCI, after-tax | $ | 93 |  | $ | 167 |  | $ | 287 |  | $ | 628 |
(1)The pretax amount is reclassified to Realized gains (losses) on sales of investments, net and Gross impairment losses in the Consolidated Statement of Income. See Note 13. (2)See Note 22. (3)See Note 8. (4)The pretax amount is reclassified to Other revenue in the Consolidated Statement of Income.

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