Citigroup Inc.

The following table presents Corporate credit quality information as ofDecember 31, 2010:Corporate Loans Credit Quality Indicatorsat December 31, 2010In millions of dollarsRecordedinvestment inloans (1)Investment grade (2)Commercial and industrial $ 51,042Financial institutions 47,310Mortgage and real estate 8,119Leases 1,204Other 21,844Total investment grade $129,519Non-investment grade (2)AccrualCommercial and industrial $ 25,992Financial institutions 3,412Mortgage and real estate 3,329Leases 695Other 4,316Non-accrualCommercial and industrial 5,125Financial institutions 1,258Mortgage and real estate 1,782Leases 45Other 400Total non-investment grade $ 46,354Private Banking loans managed on adelinquency basis (2) $ 12,662Loans at fair value 2,627Corporate loans, net of unearned income $191,162Corporate loans and leases identified as impaired and placed on nonaccrualstatus are written down to the extent that principal is judged tobe uncollectible. Impaired collateral-dependent loans and leases, whererepayment is expected to be provided solely by the sale of the underlyingcollateral and there are no other available and reliable sources of repayment,are written down to the lower of cost or collateral value. Cash-basis loansare returned to an accrual status when all contractual principal and interestamounts are reasonably assured of repayment, and there is a sustainedperiod of repayment performance in accordance with the contractual terms.(1) Recorded investment in a loan includes accrued interest, net of deferred loan fees and costs,unamortized premium or discount, and less any direct write-downs.(2) Held-for-investment loans accounted for on an amortized cost basis.219