(Adds charge in third paragraph, statement from chief financial officer in fourth paragraph, historical filings in fifth paragraph) By Tatiana Bautzer NEW YORK, Jan 10 (Reuters) - Citigroup said it will book about $3.8 billion in combined charges and reserve builds when it reports fourth-quarter earnings on Friday, according to a filing on Wednesday. The bank said it will report a $1.3 billion reserve build for currency exposures outside the U.S., particularly in Argentina and Russia. It will also book $780 million in restructuring charges, include severance related to its sweeping reorganization. It also recorded a charge of about $1.7 billion to replenish a Federal Deposit Insurance Corp fund that was drained after the collapses of Silicon Valley Bank and Signature Bank. Citigroup had previously estimated this charge at $1.65 billion, it said in the filing.