Citigroup will pay the $120 million in disgorgement, penalties and interest, including $101.25 million related to Enron and $18.75 million related to Dynegy. Under the terms of the agreement with the Manhattan DA, Citigroup will pay $12.5 million to New York State and $12.5 million to New York City, plus $500,000 for the costs of the DA's investigation. The company said it previously set aside cash in anticipation of the settlement; therefore it will have no financial impact on income in the quarter.