From a FREQ perspective, what would Citigroups $1.1 trillion of assets be considered?

a.

An off-balance sheet issue because it is not included in the biggest balance sheet in the U.S.

b.

An earnings management issue, because Citigroup kept it off its books.

c.

A transparency issue because $100 billion of assets have flooded back onto Citigroups balance sheet

d.

An asset quality issue, because the banks balance sheet was the biggest in the U.S.

July 14 (Bloomberg) -- At an investor presentation in May, Citigroup Inc. Chief Executive Officer Vikram Pandit said shrinking the bank's $2.2 trillion balance sheet, the biggest in the U.S., was a cornerstone of his turnaround plan. Nowhere mentioned in the accompanying 66- page handout were the additional $1.1 trillion of assets that New York-based keeps off its books: trusts to sell mortgage-backed securities, financing vehicles to issue short-term debt and collateralized debt obligations, or CDOs, to repackage bonds. ... Since last September, at least $100 billion of assets have flooded back onto Citigroup's balance sheet, accompanied by more than $7 billion of losses