BANKING

Citicorp to Show Pretax Gain: Citicorp, in another step to strengthen its capital position, said it plans to record an $800-million pretax gain on the sale of nonessential assets, including $600 million in gains from equity stakes in Latin American companies acquired under debt restructurings. Chairman John S. Reed told investors at a New York presentation for a $650-million preferred stock offering that most of the asset sales will occur over the next two to three quarters. The $800-million gain could add 0.25 percentage points to the company’s capital base, say analysts. Reed told investors that there’s a good chance that the common stock dividend will be reinstated in 1994.