Citigroup Inc. filed SEC Form 8-K: Regulation FD Disclosure, Financial Statements and Exhibits
UNITED STATES
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CURRENT REPORT
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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
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CITIGROUP INC.
Current Report on Form 8-K
Item 7.01 Regulation FD Disclosure.
In order to facilitate comparability with the Citigroup Inc. (Citi) first quarter of 2026 earnings materials to be issued on April 14, 2026, Citi is furnishing Exhibit 99.1, the Historical Quarterly Financial Data Supplement for the five-year quarterly and annual periods ended December 31, 2025, reflecting the following first quarter of 2026 reporting changes:
| ● | Citi transferred its Retail Banking business from U.S. Personal Banking (USPB) to Wealth and integrated the remaining USPB businesses into a new U.S. Consumer Cards segment. For additional information about these reporting changes, refer to Citi’s 2025 Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission on February 20, 2026. |
| - | As part of this transfer, the financial results, balance sheet and tangible common equity (TCE) of the Retail Banking business moved to the Wealth segment. |
| ● | Citi allocates TCE internally to its businesses annually, taking into consideration a variety of factors, including the economics of client relationships that cross businesses. In addition to reallocating TCE for the transfer of the businesses referenced above, in the first quarter 2026, Citi updated its TCE methodology among the Services, Markets and Banking segments to better align their capital usage associated with the shared economic benefits of corporate lending to clients across these segments, eliminating the need for a corporate lending revenue share arrangement, which had historically been reflected in the “All Other” revenue line item of these segments. |
| - | The updated methodology increased the allocated TCE of Services and Markets, decreased the allocated TCE of Banking, increased the revenues of Services and Markets and decreased the revenues of Banking. |
Prior period results and TCE allocations for the segments referenced above have been recast to reflect these reporting changes. Citi’s consolidated results and TCE remain unchanged for all periods presented.
This Current Report on Form 8-K, including Exhibit 99.1, is being “furnished” under the Securities Exchange Act of 1934 (Act) and, thus, shall not be deemed “filed” for purposes of Section 18 of the Act or otherwise subject to the liabilities of that section or incorporated by reference into any filings under the Securities Act of 1933.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
Exhibit Number | | |
99.1 | ||
99.2 | ||
104.1 | See the cover page of this Current Report on Form 8-K, formatted in Inline XBRL. |
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
CITIGROUP INC. | ||
Dated: April 3, 2026 | ||
By: | /s/ Nicole Giles | |
Nicole Giles | ||
Controller and Chief Accounting Officer | ||
(Principal Accounting Officer) |