Non-Current Assets
Variable Interest Entity - Maximum Exposure to Loss
Citigroup Variable Interest Entity - Maximum Exposure to Loss increased by 4.9% to $104.09B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 19.8%, from $86.85B to $104.09B. Over 5 years (FY 2020 to FY 2025), Variable Interest Entity - Maximum Exposure to Loss shows an upward trend with a 77.4% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026May 7, 2026
How to read this metric
Lower exposure is generally preferred as it indicates reduced risk from off-balance-sheet activities.
Detailed definition
This metric quantifies the maximum potential loss the company could incur from its involvement with Variable Interest En...
Peer comparison
Standard risk disclosure for financial institutions with significant structured finance activities.
Metric ID:
variable_interest_entity_maximum_exposure_to_lossHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $4.99B | $4.99B | $4.76B | $4.71B | $4.46B | $4.31B | $4.17B | $4.02B | $3.99B | $3.82B | $3.69B | $3.56B | $76.80B | $78.56B | $3.48B | $86.85B | $91.53B | $93.41B | $99.26B | $104.09B |
| QoQ Change | — | -0.1% | -4.7% | -1.1% | -5.2% | -3.4% | -3.2% | -3.6% | -0.7% | -4.4% | -3.4% | -3.5% | >999% | +2.3% | -95.6% | >999% | +5.4% | +2.1% | +6.3% | +4.9% |
| YoY Change | — | — | — | — | -10.7% | -13.7% | -12.3% | -14.5% | -10.4% | -11.3% | -11.5% | -11.4% | >999% | >999% | -5.6% | >999% | +19.2% | +18.9% | >999% | +19.8% |
Range$3.48B – $104.09B
CAGR+89.5%
Avg YoY Growth+551.6%
Median YoY Growth-8.0%
Current Streak5 quarters growth
Variable Interest Entity - Maximum Exposure to Loss at Other Companies
Frequently Asked Questions
- What is Citigroup's variable interest entity - maximum exposure to loss?
- Citigroup (C) reported variable interest entity - maximum exposure to loss of $104.09B in Q1 2026.
- How has Citigroup's variable interest entity - maximum exposure to loss changed year-over-year?
- Citigroup's variable interest entity - maximum exposure to loss increased by 19.8% year-over-year, from $86.85B to $104.09B.
- What is the long-term trend for Citigroup's variable interest entity - maximum exposure to loss?
- Over 5 years (2020 to 2025), Citigroup's variable interest entity - maximum exposure to loss has grown at a 77.4% compound annual growth rate (CAGR), from $5.64B to $99.26B.
- What does variable interest entity - maximum exposure to loss mean?
- The maximum amount the company could lose from its involvement with controlled entities.