Non-Current Liabilities
Beneficial interests issued by consolidated variable interest entities
Citigroup Beneficial interests issued by consolidated variable interest entities decreased by 26.1% to $15.30B in Q1 2026 compared to the prior quarter. Over 5 years (FY 2020 to FY 2025), Beneficial interests issued by consolidated variable interest entities shows an upward trend with a 13.3% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026May 7, 2026
How to read this metric
An increase reflects higher activity in structured finance or securitization vehicles that the bank is required to consolidate.
Detailed definition
These liabilities represent the portion of assets in consolidated variable interest entities that are owned by third-par...
Peer comparison
Relevant for large banks with significant securitization or structured product businesses.
Metric ID:
fin_beneficial_interests_consolidated_viesHistorical Data
14 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q4 '23 | Q4 '24 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $14.60B | $13.90B | $16.10B | $16.20B | $16.90B | $17.80B | $19.50B | $18.80B | $21.40B | $22.10B | $29.10B | $18.10B | $20.70B | $15.30B |
| QoQ Change | — | -4.8% | +15.8% | +0.6% | +4.3% | +5.3% | +9.6% | -3.6% | +13.8% | +3.3% | +31.7% | -37.8% | +14.4% | -26.1% |
| YoY Change | — | — | — | — | +15.8% | +28.1% | +21.1% | +16.0% | +9.7% | +3.3% | — | — | -6.3% | — |
Range$13.90B – $29.10B
CAGR+1.5%
Avg YoY Growth+12.5%
Median YoY Growth+15.8%
Beneficial interests issued by consolidated variable interest entities at Other Companies
Frequently Asked Questions
- What is Citigroup's beneficial interests issued by consolidated variable interest entities?
- Citigroup (C) reported beneficial interests issued by consolidated variable interest entities of $15.30B in Q1 2026.
- What is the long-term trend for Citigroup's beneficial interests issued by consolidated variable interest entities?
- Over 5 years (2020 to 2025), Citigroup's beneficial interests issued by consolidated variable interest entities has grown at a 13.3% compound annual growth rate (CAGR), from $11.10B to $20.70B.
- What does beneficial interests issued by consolidated variable interest entities mean?
- Liabilities owed to third parties in consolidated investment vehicles.