Company: CFG-PE
Filing Date: 2025-11-03
Form Type: 10-Q
Source: 0000759944-25-000153
Chunk: 227

Company: CITIZENS FINANCIAL GROUP INC/RI
Filing Date: 2025-11-03
Form: 10-Q
Item: Part I, Item 2
Chunk 227
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,054)(2,054)(2,036)(2,036)(2,036)Deferred tax assets - securities and pension AOCI(34)(34)(34)(38)(38)(38)Regulatory capital, including AOCI impact (non-GAAP)$15,958 $18,069 $21,367 $18,749 $18,749 $21,935 Risk-weighted assets, including AOCI impact:Regulatory risk-weighted assets$168,932 $168,932 $168,932 $167,767 $167,767 $167,767 Unrealized gains (losses) on securities and pension(582)(582)(582)(564)(564)(564)Deferred tax assets - securities and pension AOCI1,682 1,682 1,682 1,656 1,656 1,656 Risk-weighted assets, including AOCI impact (non-GAAP)$170,032 $170,032 $170,032 $168,859 $168,859 $168,859 Ratio:Regulatory capital ratio10.7 %11.9 %13.9 %12.4 %12.4 %14.3 %Regulatory capital ratio, including AOCI impact (non-GAAP)9.4 %10.6 %12.6 %11.1 %11.1 %13.0 %

CRITICAL ACCOUNTING ESTIMATES

Our Consolidated Financial Statements included in this Report are prepared in accordance with GAAP, requiring us to establish accounting policies and make estimates and assumptions that affect reported amounts.

An accounting estimate requires assumptions and judgments about uncertain matters that could have a material effect on our Consolidated Financial Statements. Estimates are made using facts and circumstances known at a point in time. Changes in those facts and circumstances could produce results substantially different from those estimates. Our most significant accounting policies and estimates include the ACL, fair value measurements, and the evaluation and measurement of goodwill impairment. For additional information regarding fair value measurements and goodwill, see “Critical Accounting Estimates” in our 2024 Form 10-K. 

Allowance for Credit Losses

The ACL of $2.2 billion at September 30, 2025 decreased $58 million compared to December 31, 2024 given improving loan mix, reflecting the reduction of the Non-Core portfolio, reduced CRE, and lower loss-content origin