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  Excluding the Smith Barney charge, as well as the impact of tax benefits and changes in the value of Citigroup debts and those of trading partners, third-quarter earnings slipped to $3.26 billion, or $1.02 per share, from $3.27 billion, or $1.06 per share, a year earlier. On that basis, revenue fell 5 percent to $18.22 billion.