Publications
Publications
- September 2010 (Revised July 2012)
- HBS Case Collection
Citigroup 2007: Financial Reporting and Regulatory Capital
By: Suraj Srinivasan, Edward J. Riedl and Sharon Katz
Abstract
This case introduces 1) financial statements for banks, 2) basic regulatory capital calculations, and 3) actions Citigroup must consider under a scenario of continued losses/fair value declines in 2008 (leading to potential violation of regulatory capital).
Keywords
Fair Value Accounting; Financial Reporting; Financial Statements; Financial Crisis; Capital; Financial Strategy; Governing Rules, Regulations, and Reforms; Banking Industry; United States
Citation
Srinivasan, Suraj, Edward J. Riedl, and Sharon Katz. "Citigroup 2007: Financial Reporting and Regulatory Capital." Harvard Business School Case 111-041, September 2010. (Revised July 2012.)