Citigroup 2007: Financial Reporting and Regulatory Capital
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.) View Details
