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DERIVATIVES (Tables) | 9 Months Ended
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Sep. 30, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Derivative notionals | Information pertaining to Citigroup’s derivatives activities, based on notional amounts, is presented in the table below. Derivative notional amounts are reference amounts from which contractual payments are derived and do not represent a complete measure of Citi’s exposure to derivative transactions. Citi’s derivative exposure arises primarily from market fluctuations (i.e., market risk), counterparty failure (i.e., credit risk) and/or periods of high volatility or financial stress (i.e., liquidity risk), as well as any market valuation adjustments that may be required on the transactions. Moreover, notional amounts presented below do not reflect the netting of offsetting trades. For example, if Citi enters into a receive-fixed interest rate swap with $100 million notional, and offsets this risk with an identical but opposite pay-fixed position with a different counterparty, $200 million in derivative notionals is reported, although these offsetting positions may result in de minimis overall market risk. In addition, aggregate derivative notional amounts can fluctuate from period to period in the normal course of business based on Citi’s market share, levels of client activity and other factors. Derivative Notionals
| Hedging instruments under ASC 815 | Trading derivative instruments
In millions of dollars | September 30, 2025 | December 31, 2024 | September 30, 2025 | December 31, 2024 |  |
Interest rate contracts |  |  |  |  |  |
Swaps | $ | 388,000 |  | $ | 276,939 |  | $ | 20,066,734 |  | $ | 15,245,212 |  |  |
Futures and forwards | — |  | — |  | 4,128,658 |  | 3,006,869 |  |  |
Written options | — |  | — |  | 3,301,018 |  | 2,799,577 |  |  |
Purchased options | — |  | — |  | 2,984,836 |  | 2,526,165 |  |  |
Total interest rate contracts | $ | 388,000 |  | $ | 276,939 |  | $ | 30,481,246 |  | $ | 23,577,823 |  |  |
Foreign exchange contracts |  |  |  |  |  |
Swaps | $ | 40,421 |  | $ | 36,421 |  | $ | 9,439,666 |  | $ | 7,422,309 |  |  |
Futures, forwards and spot | 60,328 |  | 55,671 |  | 5,805,127 |  | 4,028,135 |  |  |
Written options | — |  | — |  | 1,054,305 |  | 1,022,109 |  |  |
Purchased options | — |  | — |  | 1,007,206 |  | 1,013,884 |  |  |
Total foreign exchange contracts | $ | 100,749 |  | $ | 92,092 |  | $ | 17,306,304 |  | $ | 13,486,437 |  |  |
Equity contracts |  |  |  |  |  |
Swaps | $ | — |  | $ | — |  | $ | 438,187 |  | $ | 323,751 |  |  |
Futures and forwards | — |  | — |  | 92,003 |  | 73,437 |  |  |
Written options | — |  | — |  | 864,311 |  | 581,659 |  |  |
Purchased options | — |  | — |  | 709,291 |  | 436,702 |  |  |
Total equity contracts | $ | — |  | $ | — |  | $ | 2,103,792 |  | $ | 1,415,549 |  |  |
Commodity and other contracts |  |  |  |  |  |
Swaps | $ | — |  | $ | — |  | $ | 82,251 |  | $ | 80,582 |  |  |
Futures and forwards | 11,985 |  | 4,403 |  | 208,178 |  | 183,494 |  |  |
Written options | — |  | — |  | 77,355 |  | 54,673 |  |  |
Purchased options | — |  | — |  | 78,930 |  | 55,819 |  |  |
Total commodity and other contracts | $ | 11,985 |  | $ | 4,403 |  | $ | 446,714 |  | $ | 374,568 |  |  |
Credit derivatives(1) |  |  |  |  |  |
Protection sold | $ | — |  | $ | — |  | $ | 553,561 |  | $ | 439,146 |  |  |
Protection purchased | — |  | — |  | 668,543 |  | 531,429 |  |  |
Total credit derivatives | $ | — |  | $ | — |  | $ | 1,222,104 |  | $ | 970,575 |  |  |
Total derivative notionals | $ | 500,734 |  | $ | 373,434 |  | $ | 51,560,160 |  | $ | 39,824,952 |  |  |
Derivative mark-to-market (MTM) receivables/payables | The following tables present the gross and net fair values of the Company’s derivative transactions and the related offsetting amounts as of September 30, 2025 and December 31, 2024. Gross positive fair values are offset against gross negative fair values by counterparty, pursuant to enforceable master netting agreements. Under ASC 815-10-45, payables and receivables in respect of cash collateral received from or paid to a given counterparty pursuant to a credit support annex are included in the offsetting amount if a legal opinion supporting the enforceability of netting and collateral rights has been obtained. GAAP does not permit similar offsetting for security collateral. In addition, the following tables reflect rule changes adopted by clearing organizations that require or allow entities to treat certain derivative assets, liabilities and the related variation margin as settlement of the related derivative fair values for legal and accounting purposes, as opposed to presenting gross derivative assets and liabilities that are subject to collateral, whereby the counterparties would also record a related collateral payable or receivable. The tables also present amounts that are not permitted to be offset in the Company’s balance sheet presentation, such as security collateral or cash collateral posted at third-party custodians, but which would be eligible for offsetting to the extent that an event of default has occurred and a legal opinion supporting enforceability of the netting and collateral rights has been obtained. Derivative Mark-to-Market (MTM) Receivables/Payables
| Derivatives classified in Trading account assets/liabilities(1)(2)
In millions of dollars at September 30, 2025 | Assets | Liabilities
Derivatives instruments designated as ASC 815 hedges |  |
Over-the-counter | $ | 52 |  | $ | 515 |
Cleared | 171 |  | 145 |
Interest rate contracts | $ | 223 |  | $ | 660 |
Over-the-counter | $ | 424 |  | $ | 1,171 |
Cleared | — |  | — |
Foreign exchange contracts | $ | 424 |  | $ | 1,171 |
Total derivatives instruments designated as ASC 815 hedges | $ | 647 |  | $ | 1,831 |
Derivatives instruments not designated as ASC 815 hedges |  |
Over-the-counter | $ | 97,018 |  | $ | 86,180 |
Cleared | 128,981 |  | 130,143 |
Exchange traded | 35 |  | 58 |
Interest rate contracts | $ | 226,034 |  | $ | 216,381 |
Over-the-counter | $ | 125,351 |  | $ | 110,887 |
Cleared | 1,676 |  | 1,769 |
Exchange traded | 3 |  | 3 |
Foreign exchange contracts | $ | 127,030 |  | $ | 112,659 |
Over-the-counter | $ | 32,291 |  | $ | 47,453 |
Cleared | — |  | — |
Exchange traded | 53,849 |  | 52,152 |
Equity contracts | $ | 86,140 |  | $ | 99,605 |
Over-the-counter | $ | 19,836 |  | $ | 20,293 |
Exchange traded | 667 |  | 797 |
Commodity and other contracts | $ | 20,503 |  | $ | 21,090 |
Over-the-counter | $ | 7,631 |  | $ | 8,252 |
Cleared | 2,538 |  | 2,491 |
Credit derivatives | $ | 10,169 |  | $ | 10,743 |
Total derivatives instruments not designated as ASC 815 hedges | $ | 469,876 |  | $ | 460,478 |
Total derivatives | $ | 470,523 |  | $ | 462,309 |
Less: Netting agreements(3) | $ | (387,237) |  | $ | (387,237) |
Less: Netting cash collateral received/paid(4) | (28,789) |  | (20,065) |
Net receivables/payables included on the Consolidated Balance Sheet(5) | $ | 54,497 |  | $ | 55,007 |
Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet |  |
Less: Cash collateral received/paid | $ | (1,392) |  | $ | (66) |
Less: Non-cash collateral received/paid | (5,467) |  | (3,343) |
Total net receivables/payables(5) | $ | 47,638 |  | $ | 51,598 |
(1)The derivatives fair values are also presented in Note 23. (2)Over-the-counter (OTC) derivatives are derivatives executed and settled bilaterally with counterparties without the use of an organized exchange or central clearing house. Cleared derivatives include derivatives executed bilaterally with a counterparty in the OTC market, but then novated to a central clearing house, whereby the central clearing house becomes the counterparty to both of the original counterparties. Exchange-traded derivatives include derivatives executed directly on an organized exchange that provides pre-trade price transparency. (3)Represents the netting of balances with the same counterparty under enforceable netting agreements. Approximately $204 billion, $132 billion and $51 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (4)Represents the netting of cash collateral paid and received by counterparties under enforceable credit support agreements with appropriate legal opinion supporting enforceability of netting. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (5)The net receivables/payables include approximately $9 billion of derivative asset and $13 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively.
| Derivatives classified in Trading account assets/liabilities(1)(2)
In millions of dollars at December 31, 2024 | Assets | Liabilities
Derivatives instruments designated as ASC 815 hedges |  |
Over-the-counter | $ | 695 |  | $ | 1 |
Cleared | 154 |  | 19 |
Interest rate contracts | $ | 849 |  | $ | 20 |
Over-the-counter | $ | 2,951 |  | $ | 1,117 |
Cleared | — |  | — |
Foreign exchange contracts | $ | 2,951 |  | $ | 1,117 |
Total derivatives instruments designated as ASC 815 hedges | $ | 3,800 |  | $ | 1,137 |
Derivatives instruments not designated as ASC 815 hedges |  |
Over-the-counter | $ | 95,907 |  | $ | 88,776 |
Cleared | 33,447 |  | 33,269 |
Exchange traded | 75 |  | 67 |
Interest rate contracts | $ | 129,429 |  | $ | 122,112 |
Over-the-counter | $ | 210,755 |  | $ | 202,582 |
Cleared | 2,329 |  | 2,298 |
Exchange traded | 10 |  | 20 |
Foreign exchange contracts | $ | 213,094 |  | $ | 204,900 |
Over-the-counter | $ | 19,262 |  | $ | 25,950 |
Cleared | — |  | — |
Exchange traded | 35,882 |  | 35,786 |
Equity contracts | $ | 55,144 |  | $ | 61,736 |
Over-the-counter | $ | 11,945 |  | $ | 13,804 |
Exchange traded | 675 |  | 826 |
Commodity and other contracts | $ | 12,620 |  | $ | 14,630 |
Over-the-counter | $ | 6,907 |  | $ | 5,569 |
Cleared | 1,808 |  | 1,684 |
Credit derivatives | $ | 8,715 |  | $ | 7,253 |
Total derivatives instruments not designated as ASC 815 hedges | $ | 419,002 |  | $ | 410,631 |
Total derivatives | $ | 422,802 |  | $ | 411,768 |
Less: Netting agreements(3) | $ | (334,900) |  | $ | (334,900) |
Less: Netting cash collateral received/paid(4) | (27,303) |  | (28,570) |
Net receivables/payables included on the Consolidated Balance Sheet(5) | $ | 60,599 |  | $ | 48,298 |
Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet |  |
Less: Cash collateral received/paid | $ | (808) |  | $ | (52) |
Less: Non-cash collateral received/paid | (6,017) |  | (3,376) |
Total net receivables/payables(5) | $ | 53,774 |  | $ | 44,870 |
(1)The derivative fair values are also presented in Note 23. (2)OTC derivatives are derivatives executed and settled bilaterally with counterparties without the use of an organized exchange or central clearing house. Cleared derivatives include derivatives executed bilaterally with a counterparty in the OTC market, but then novated to a central clearing house, whereby the central clearing house becomes the counterparty to both of the original counterparties. Exchange-traded derivatives include derivatives executed directly on an organized exchange that provides pre-trade price transparency. (3)Represents the netting of balances with the same counterparty under enforceable netting agreements. Approximately $264 billion, $36 billion and $35 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (4)Represents the netting of cash collateral paid and received by counterparties under enforceable credit support agreements with appropriate legal opinion supporting enforceability of netting. Substantially all netting of cash collateral received and paid is against OTC derivative assets and liabilities, respectively. (5)The net receivables/payables include approximately $13 billion of derivative asset and $15 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively.
Schedule of gains (losses) on derivatives not designated in a qualifying hedging relationship recognized in Other revenue and gains (losses) on fair value hedges | The following table summarizes the gains (losses) on the Company’s fair value hedges:
| Gains (losses) on fair value hedges(1)
| Three Months Ended September 30, | Nine Months Ended September 30,
| 2025 | 2024 | 2025 | 2024
In millions of dollars | Principal transactions | Net interest income | Principal transactions | Net interest income | Principal transactions | Net interest income | Principal transactions | Net interest income
Gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges |  |  |  |  |  |  |  |
Interest rate hedges | $ | — |  | $ | (328) |  | $ | — |  | $ | (128) |  | $ | — |  | $ | (751) |  | $ | — |  | $ | (1,168) |
Foreign exchange hedges | (84) |  | — |  | 350 |  | — |  | 233 |  | — |  | 424 |  | — |
Commodity hedges | (1,011) |  | — |  | 9 |  | — |  | (1,781) |  | — |  | 1,240 |  | — |
Total gain (loss) on the hedging derivatives included in assessment of the effectiveness of fair value hedges | $ | (1,095) |  | $ | (328) |  | $ | 359 |  | $ | (128) |  | $ | (1,548) |  | $ | (751) |  | $ | 1,664 |  | $ | (1,168) |
Gain (loss) on the hedged item in designated and qualifying fair value hedges |  |  |  |  |  |  |  |
Interest rate hedges | $ | — |  | $ | 323 |  | $ | — |  | $ | 110 |  | $ | — |  | $ | 751 |  | $ | — |  | $ | 1,178 |
Foreign exchange hedges | 84 |  | — |  | (350) |  | — |  | (233) |  | — |  | (424) |  | — |
Commodity hedges | 1,011 |  | — |  | (9) |  | — |  | 1,781 |  | — |  | (1,240) |  | — |
Total gain (loss) on the hedged item in designated and qualifying fair value hedges | $ | 1,095 |  | $ | 323 |  | $ | (359) |  | $ | 110 |  | $ | 1,548 |  | $ | 751 |  | $ | (1,664) |  | $ | 1,178 |
Net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges |  |  |  |  |  |  |  |
Interest rate hedges | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |
Foreign exchange hedges(2) | 8 |  | — |  | 51 |  | — |  | 129 |  | — |  | 54 |  | — |
Commodity hedges(3) | 107 |  | — |  | 102 |  | — |  | 463 |  | — |  | 269 |  | — |
Total net gain (loss) on the hedging derivatives excluded from assessment of the effectiveness of fair value hedges | $ | 115 |  | $ | — |  | $ | 153 |  | $ | — |  | $ | 592 |  | $ | — |  | $ | 323 |  | $ | — |
(1)Gain (loss) amounts for interest rate risk hedges are included in Interest income/Interest expense. The accrued interest income on fair value hedges is recorded in Net interest income and is excluded from this table. Amounts included both hedges of AFS securities and long-term debt on a net basis, which largely offset in the current period. (2)Amounts related to the forward points (i.e., the spot-forward difference) that are excluded from the assessment of hedge effectiveness and are generally reflected directly in earnings under the mark-to-market approach. Amounts related to cross-currency basis, which are recognized in AOCI, are not reflected in the table above. The amount of cross-currency basis included in AOCI was $14 million and $(10) million for the three months ended September 30, 2025 and 2024, respectively. (3)Amounts related to the forward points (i.e., the spot-forward difference) that are excluded from the assessment of hedge effectiveness and are generally reflected directly in earnings under the mark-to-market approach or recorded in AOCI under the amortization approach. The quarter ended September 30, 2025 includes a gain (loss) of approximately $107 million and less than $1 million under the mark-to-market approach and amortization approach, respectively. The quarter ended September 30, 2024 includes a gain (loss) of approximately $70 million and $32 million under the mark-to-market approach and amortization approach, respectively.
Schedule of amounts recorded on the Balance Sheet related to cumulative basis adjustments for fair value hedges | The table below presents the carrying amount of Citi’s hedged assets and liabilities under qualifying fair value hedges at September 30, 2025 and December 31, 2024, along with the cumulative basis adjustments included in the carrying value of those hedged assets and liabilities that would reverse through earnings in future periods:
Balance sheet line item in which hedged item is recorded (in millions of dollars) | Carrying amount of hedged asset/ liability(1) | Cumulative basis adjustment increasing (decreasing) the carrying amount
Active | De-designated
As of September 30, 2025 |  |
Debt securities AFS—specifically hedged(2) | $ | 43,359 |  | $ | 101 |  | $ | 106 |
Debt securities AFS—portfolio-layer method(2)(3) | 34,357 |  | 293 |  | 89 |
Consumer loans—portfolio-layer method(4) | 51,781 |  | 592 |  | — |
Corporate loans—portfolio-layer method(5) | 3,976 |  | 53 |  | (28) |
Long-term debt | 160,896 |  | 366 |  | (3,224) |
As of December 31, 2024 |  |
Debt securities AFS—specifically hedged(2) | $ | 55,786 |  | $ | (348) |  | $ | (100) |
Debt securities AFS—portfolio-layer method(2)(3) | 28,554 |  | (193) |  | (67) |
Consumer loans—portfolio-layer method(4) | 53,700 |  | (224) |  | — |
Corporate loans—portfolio-layer method(5) | 4,269 |  | (72) |  | (12) |
Long-term debt | 147,910 |  | (1,051) |  | (4,499) |
(1)Excludes physical commodities inventories with a carrying value of approximately $11.2 billion and $11.4 billion as of September 30, 2025 and December 31, 2024, respectively, which includes cumulative basis adjustments of approximately $1.2 billion and $0.8 billion, respectively, for active hedges. (2)Carrying amount represents the amortized cost basis of the hedged securities or portfolio layers. (3)The Company designated approximately $25.9 billion and $12.9 billion as the hedged amount in the portfolio-layer hedging relationship as of September 30, 2025 and December 31, 2024, respectively. (4) The Company designated approximately $26.0 billion and $17.0 billion as the hedged amount in the portfolio-layer hedging relationship as of September 30, 2025 and December 31, 2024, respectively. (5) The Company designated approximately $2.7 billion and $3.0 billion as the hedged amount in the portfolio-layer hedging relationship as of September 30, 2025 and December 31, 2024, respectively.
Schedule of pretax change in accumulated other comprehensive income (loss) from cash flow hedges | The pretax change in AOCI from cash flow hedges is presented below:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
In millions of dollars |  | 2025 |  | 2024 |  | 2025 |  | 2024
Amount of gain (loss) recognized in AOCI on derivatives |  |  |  |  |  |  |  |
Interest rate contracts |  | $ | (75) |  |  | $ | (378) |  |  | $ | (336) |  |  | $ | (38) |
Foreign exchange contracts |  | (12) |  |  | (6) |  |  | (12) |  |  | (7) |
Total gain (loss) recognized in AOCI |  | $ | (87) |  |  | $ | (384) |  |  | $ | (348) |  |  | $ | (45) |
|  | Net interest income |  | Net interest income
Amount of gain (loss) reclassified from AOCI to earnings(1) |  |  |  |  |  |  |  |
Interest rate contracts |  | $ | (125) |  |  | $ | (212) |  |  | $ | (482) |  |  | $ | (814) |
Foreign exchange contracts |  | (6) |  |  | (1) |  |  | (6) |  |  | (3) |
Total gain (loss) reclassified from AOCI into earnings |  | $ | (131) |  |  | $ | (213) |  |  | $ | (488) |  |  | $ | (817) |
Net pretax change in cash flow hedges included within AOCI |  | $ | 44 |  |  | $ | (171) |  |  | $ | 140 |  |  | $ | 772 |
(1)All amounts reclassified into earnings for interest rate contracts are included in Interest income/Interest expense (Net interest income). For all other hedges, the amounts reclassified to earnings are included primarily in Other revenue and Net interest income in the Consolidated Statement of Income.
Schedule of key characteristics of credit derivative portfolio | The following tables summarize the key characteristics of Citi’s credit derivatives portfolio by reference entity and derivative form:
| Fair values | Notionals
In millions of dollars at September 30, 2025 | Receivable(1) | Payable(2) | Protection purchased | Protection sold
By instrument |  |  |  |
Credit default swaps and options | $ | 7,961 |  | $ | 7,770 |  | $ | 599,891 |  | $ | 537,267 |
Total return swaps and other | 2,208 |  | 2,973 |  | 68,652 |  | 16,294 |
Total by instrument | $ | 10,169 |  | $ | 10,743 |  | $ | 668,543 |  | $ | 553,561 |
By rating of reference entity |  |  |  |
Investment grade | $ | 5,179 |  | $ | 4,519 |  | $ | 489,183 |  | $ | 422,190 |
Non-investment grade | 4,990 |  | 6,224 |  | 179,360 |  | 131,371 |
Total by rating of reference entity | $ | 10,169 |  | $ | 10,743 |  | $ | 668,543 |  | $ | 553,561 |
By maturity |  |  |  |
Within 1 year | $ | 1,053 |  | $ | 2,279 |  | $ | 169,249 |  | $ | 141,110 |
From 1 to 5 years | 6,645 |  | 6,484 |  | 406,118 |  | 349,795 |
After 5 years | 2,471 |  | 1,980 |  | 93,176 |  | 62,656 |
Total by maturity | $ | 10,169 |  | $ | 10,743 |  | $ | 668,543 |  | $ | 553,561 |
(1)The fair value amount receivable is composed of $3,846 million under protection purchased and $6,323 million under protection sold. (2)The fair value amount payable is composed of $9,095 million under protection purchased and $1,648 million under protection sold.
| Fair values | Notionals
In millions of dollars at December 31, 2024 | Receivable(1) | Payable(2) | Protection purchased | Protection sold
By instrument |  |  |  |
Credit default swaps and options | $ | 6,765 |  | $ | 6,545 |  | $ | 486,901 |  | $ | 431,005 |
Total return swaps and other | 1,950 |  | 708 |  | 44,528 |  | 8,141 |
Total by instrument | $ | 8,715 |  | $ | 7,253 |  | $ | 531,429 |  | $ | 439,146 |
By rating of reference entity |  |  |  |
Investment grade | $ | 4,578 |  | $ | 3,450 |  | $ | 405,271 |  | $ | 350,124 |
Non-investment grade | 4,137 |  | 3,803 |  | 126,158 |  | 89,022 |
Total by rating of reference entity | $ | 8,715 |  | $ | 7,253 |  | $ | 531,429 |  | $ | 439,146 |
By maturity |  |  |  |
Within 1 year | $ | 1,606 |  | $ | 1,166 |  | $ | 140,541 |  | $ | 118,885 |
From 1 to 5 years | 5,625 |  | 4,906 |  | 342,608 |  | 295,503 |
After 5 years | 1,484 |  | 1,181 |  | 48,280 |  | 24,758 |
Total by maturity | $ | 8,715 |  | $ | 7,253 |  | $ | 531,429 |  | $ | 439,146 |
(1) The fair value amount receivable is composed of $3,864 million under protection purchased and $4,851 million under protection sold. (2) The fair value amount payable is composed of $5,403 million under protection purchased and $1,850 million under protection sold.

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- Definition Tabular disclosure of credit derivatives which includes information by sellers of credit derivatives, about each credit derivative, or each group of similar credit derivatives, including (a) the nature of the credit derivative - its term, how it arose, the events or circumstances that would require the seller to perform under the credit derivative, and the current status of the payment/performance risk of the credit derivative; (b) the maximum potential amount of future payments (undiscounted) the seller could be required to make under the credit derivative; (c) the current fair value of the credit derivative; and (d) the nature of any recourse provisions under the credit derivative, and any assets held either as collateral or by third parties. A credit derivative is a derivative instrument (1) in which one or more of its underlyings are related to the credit risk of a specified entity (or a group of entities) or an index based on the credit risk of a group of entities and (2) that exposes the seller to potential loss from credit-risk-related events specified in the contract. Examples of credit derivatives within the scope of this paragraph include, but are not limited to, credit default swaps, credit spread options, and credit index products; also includes a hybrid instrument that has an embedded credit derivative (for example, but not limited to, a credit-linked note). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4K -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4K Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4K -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4K Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4K -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4K Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4L -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4L + Details
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