(Adds charge in third paragraph, statement from chief financial officer in fourth paragraph, historical filings in fifth paragraph)

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.

"While we rarely provide information about the results of the quarter in advance of scheduled earnings announcement dates, we thought this was a prudent step in our commitment to building credibility and being transparent," Mark Mason, the company's finance chief, wrote in a separate statement. "The items we disclosed today do not change our strategy."

Citigroup also filed historical financial information in a new format that includes results for its five main businesses, for the quarters from March 2021 through September 2023 and annual reports for 2021 and 2022. The financial reports will allow comparisons with its fourth-quarter results. (Reporting by Tatiana Bautzer in New York, Editing by Lananh Nguyen and Jamie Freed)