(Reuters) - Futures for the Dow Jones industrial average, the Nasdaq 100 and the S&P 500 share indexes were down 0.4-0.9 percent Friday, pointing to a lower start on Wall Street.
* The Reuters/University of Michigan April survey of consumer sentiment, due at 9:55 a.m. EDT, is expected to have risen for a second consecutive month to 58.5 from March's 57.3.
* Citigroup is expected to report a first-quarter loss, though Chief Executive Vikram Pandit has said the bank made money in January and February. According to Reuters Estimates, analysts expect the Citigroup to post a loss of 30 cents a share.
Citigroup shares in Frankfurt were up 4.2 percent.
* General Electric reports quarterly results. Wall Street is braced for profit to fall by half as the global recession and credit crunch continues to pound the U.S. conglomerate's hefty finance arm. Analysts expect the company to earn 21 cents a share, excluding items, down from 44 cents a year earlier, according to Reuters Estimates.
General Electric shares in Frankfurt traded 2.2 percent higher.
* Xerox Corp , the world's top supplier of digital printer and document management services, reports for the first quarter. The company has already chopped its first-quarter earnings forecast by as much as 85 percent as the slowdown in office equipment spending has hurt revenue and thwarted its cost-cutting efforts. Analysts expect earnings of 5 cents a share.
* General Motors CEO Fritz Henderson, who has until June 1 to win sweeping concessions from bondholders and the United Auto Workers union under a deadline set by the U.S. government, will update the media on the company's restructuring progress.
* Mattel , the world's biggest toymaker, may offer details on its cost cutting efforts and move to reduce inventory when it announces results. Analysts expect it to post a loss of 13 cents per share.
* Shares of Google rose 5 percent to $408.00 in electronic trading after the market closed on Thursday after the Internet company reported quarterly results that beat estimates.
* The United Food and Commercial Workers union (UFCW) has stepped up efforts to organize employees at the world's largest retailer, Wal-Mart Stores Inc , the Wall Street Journal reported on Friday.
* U.S. stocks surged on Thursday as expectations of reassuring results from bellwethers, including Google, lifted technology shares, while JPMorgan's better-than-expected profit added to bank stabilization hopes.
* European stocks rose early on Friday, lifted by steelmaker ArcelorMittal after a surge in Japanese steel shares, and by banks and techs such as Nokia and Ericsson .
* By 4:40 a.m. EDT, the FTSEurofirst 300 <.FTEU3> index of top European shares was up 0.4 percent at 805.09 points, having hit a fresh two-month high at 807.83 points earlier.
(Reporting by Atul Prakash; editing by Simon Jessop)
