BUSINESS Citizens Financial Group, Inc. is the 13th largest retail bank holding company in the United States. (1)
https://investor.citizensbank.com/~/media/files/c/citizensbank-ir/reports-and-presentations/2020-annual-report-on-form-10-k.pdf
Citizens Financial Group, Inc. | 124 Mortgage loans held for sale are accounted for at fair value on an individual loan basis. Changes in the fair value, and realized gains and losses on the sales of mortgage loans, are reported in mortgage banking income.
https://investor.citizensbank.com/~/media/files/c/citizensbank-ir/reports-and-presentations/2020-annual-report-on-form-10-k.pdf
NOTE 1 - BASIS OF PRESENTATION The accounting and reporting policies of Citizens Financial Group, Inc. conform to GAAP. The Company’s principal business activity is banking, conducted through its banking subsidiary Citizens Bank, National Association.
https://investor.citizensbank.com/~/media/files/c/citizensbank-ir/reports-and-presentations/2020-annual-report-on-form-10-k.pdf
pdf for "american financial group inc".(Page 1 of about 18 results)