Loans (Tables)

6 Months Ended

Jun. 30, 2026

The Firm’s loan portfolio is divided into three portfolio segments, which are the same segments used by the Firm to determine the allowance for loan losses: Consumer, excluding credit card; Credit card; and Wholesale. Within each portfolio segment the Firm monitors and assesses the credit risk in the following classes of loans, based on the risk characteristics of each loan class.

Consumer, excluding
credit card

Credit card

Wholesale(c)(d)

• Residential real estate(a)

• Auto and other(b)

• Credit card loans

• Secured by real estate

• Commercial and industrial

• Other(e)

(a)Includes scored mortgage and home equity loans held in CCB and AWM, and scored mortgage loans held in CIB.

(b)Includes scored auto, business banking and consumer unsecured loans as well as overdrafts, primarily in CCB.

(c)Includes loans held in CIB, AWM, Corporate, and risk-rated exposure held in CCB, for which the wholesale methodology is applied when determining the allowance for loan losses.

(d)The wholesale portfolio segment's classes align with loan classifications as defined by the Federal Reserve Board ("FRB") in effect at each period presented, based on the loan's collateral, purpose, and type of borrower.

(e)Includes loans to financial institutions, personal investment companies and trusts, individuals and individual entities (predominantly Global Private Bank clients within AWM and J.P. Morgan Wealth Management within CCB), states and political subdivisions, nonprofits, as well as loans to SPEs. Refer to Note 14 of JPMorganChase’s 2025 Form 10-K for more information on SPEs.

Loans by portfolio segment

The following tables summarize the Firm’s loan balances by portfolio segment.


June 30, 2026 (in millions)	Consumer, excluding credit card		Credit card		Wholesale		Total(a)(b)
Retained	$	367,128	$	249,876	$	846,804	$	1,463,808
Held-for-sale	578		—		15,187		15,765
At fair value	24,037		—		38,852		62,889
Total	$	391,743	$	249,876	$	900,843	$	1,542,462

December 31, 2025 (in millions)	Consumer, excluding credit card		Credit card		Wholesale		Total(a)(b)
Retained	$	368,741	$	247,797	$	792,367	$	1,408,905
Held-for-sale	334		—		13,506		13,840
At fair value	33,183		—		37,501		70,684
Total	$	402,258	$	247,797	$	843,374	$	1,493,429

(a)Excludes $7.0 billion of accrued interest receivables at both June 30, 2026 and December 31, 2025. The Firm wrote off accrued interest receivables of $14 million and $35 million for the three months ended June 30, 2026 and 2025, respectively, and $31 million and $64 million for the six months ended June 30, 2026 and 2025, respectively.

(b)Loans (other than those for which the fair value option has been elected) are presented net of unamortized discounts and premiums and net deferred loan fees or costs, which were not material as of June 30, 2026 and December 31, 2025. For the discount associated with First Republic loans, refer to Note 34 of JPMorganChase’s 2025 Form 10-K.

The following table provides information about retained consumer loans, excluding credit card, by class.


(in millions)	June 30, 2026		December 31, 2025
Residential real estate	$	300,664	$	303,531
Auto and other	66,464		65,210
Total retained loans	$	367,128	$	368,741

Retained loans purchased, sold and reclassified to held-for-sale

The following tables provide information about the amounts paid or received for retained loans purchased and sold

during the periods indicated. Retained loans reclassified to held-for-sale during the periods indicated are reported

at the lower of cost or market value on the date of transfer. Loans that were reclassified to held-for-sale and sold in a

subsequent period are excluded from the sales line of these tables.


	2026									2025
Three months ended June 30, (in millions)	Consumer, excluding credit card			Credit card		Wholesale		Total		Consumer, excluding credit card			Credit card		Wholesale		Total
Purchases	$	205	(b)(c)	$	—	$	77	$	282	$	158	(b)(c)	$	—	$	203	$	361
Sales	1,014			—		16,167		17,181		—			—		13,365		13,365
Retained loans reclassified to held-for-sale(a)	356			—		258		614		187			—		434		621

	2026									2025
Six months ended June 30, (in millions)	Consumer, excluding credit card			Credit card		Wholesale		Total		Consumer, excluding credit card			Credit card		Wholesale		Total
Purchases	$	396	(b)(c)	$	—	$	207	$	603	$	285	(b)(c)	$	—	$	333	$	618
Sales	1,014			—		27,440		28,454		—			—		25,080		25,080
Retained loans reclassified to held-for-sale(a)	411			—		604		1,015		231			—		787		1,018

(a)Reclassifications of loans to held-for-sale are non-cash transactions.

(b)Includes purchases of residential real estate loans, including the Firm’s voluntary repurchases of certain delinquent loans from loan pools as permitted by Government National Mortgage Association (“Ginnie Mae”) guidelines. The Firm typically elects to repurchase these delinquent loans as it continues to service them and/or manage the foreclosure process in accordance with applicable requirements of Ginnie Mae, FHA, RHS, and/or VA.

(c)Excludes purchases of retained loans of $475 million and $746 million for the three months ended June 30, 2026 and 2025, respectively, and $1.4 billion and $962 million for the six months ended June 30, 2026 and 2025, respectively, which are predominantly sourced through the correspondent origination channel and underwritten in accordance with the Firm’s standards.

Gains and losses on sales of loans

The following table provides information on the net gains/(losses) on sales of loans and lending-related commitments (including adjustments to record loans and lending-related commitments held-for-sale at the lower of cost or fair value), which were recognized in noninterest revenue. In addition, the sale of loans may also result in write downs, recoveries or changes in the allowance recognized in the provision for credit losses.


	Three months ended June 30,				Six months ended June 30,
(in millions)	2026		2025		2026		2025
Net gains/(losses) on sales of loans and lending-related commitments(a)	$	118	$	113	$	67	$	43

(a)Includes $(12) million and $106 million related to loans for the three months ended June 30, 2026 and 2025, respectively, and $60 million and $36 million for the six months ended June 30, 2026 and 2025, respectively.

Financing receivable credit quality indicators

The following tables provide information on delinquency and gross charge-offs.


As of or for the six months ended June 30, 2026 (in millions, except ratios)	Term loans by origination year(c)																		Revolving loans						Total
	2026			2025			2024			2023			2022			Prior to 2022			Within the revolving period			Converted to term loans
Loan delinquency(a)
Current	$	11,449		$	20,091		$	8,584		$	13,082		$	55,208		$	176,983		$	6,867		$	6,035		$	298,299
30–149 days past due	2			24			39			42			136			794			24			166			1,227
150 or more days past due	—			5			11			40			205			768			7			102			1,138
Total retained loans	$	11,451		$	20,120		$	8,634		$	13,164		$	55,549		$	178,545		$	6,898		$	6,303		$	300,664
% of 30+ days past due to total retained loans(b)	0.02		%	0.14		%	0.58		%	0.62		%	0.61		%	0.87		%	0.45		%	4.25		%	0.78		%
Gross charge-offs	$	—		$	—		$	—		$	2		$	3		$	10		$	5		$	2		$	22


	Term loans by origination year(c)																		Revolving loans						Total
As of or for the year ended December 31, 2025 (in millions, except ratios)	2025			2024			2023			2022			2021			Prior to 2021			Within the revolving period			Converted to term loans
Loan delinquency(a)
Current	$	21,179		$	9,894		$	14,334		$	57,258		$	74,916		$	110,489		$	6,644		$	6,246		$	300,960
30–149 days past due	4			16			36			98			99			770			27			184			1,234
150 or more days past due	—			12			68			242			231			653			12			119			1,337
Total retained loans	$	21,183		$	9,922		$	14,438		$	57,598		$	75,246		$	111,912		$	6,683		$	6,549		$	303,531
% of 30+ days past due to total retained loans(b)	0.02		%	0.28		%	0.72		%	0.59		%	0.44		%	1.26		%	0.58		%	4.63		%	0.84		%
Gross charge-offs	$	—		$	2		$	4		$	7		$	10		$	9		$	22		$	4		$	58

(a)Individual delinquency classifications include mortgage loans insured by U.S. government agencies which were not material at June 30, 2026 and December 31, 2025.

(b)Excludes mortgage loans that are 30 or more days past due insured by U.S. government agencies which were not material at June 30, 2026 and December 31, 2025. These amounts have been excluded based upon the government guarantee.

(c)Purchased loans are included in the year in which they were originated.

The following table provides information on nonaccrual and other credit quality indicators for retained residential real estate loans.


(in millions, except weighted-average data)	June 30, 2026			December 31, 2025
Nonaccrual loans(a)(b)(c)(d)	$	3,615		$	3,632

Current estimated LTV ratios(e)(f)(g)
Greater than 125% and refreshed FICO scores:
Equal to or greater than 660	$	109		$	71
Less than 660	4			4
Greater than 100% but less than or equal to 125% and refreshed FICO scores:
Equal to or greater than 660	213			282
Less than 660	5			5
Greater than 80% but less than or equal to 100% and refreshed FICO scores:
Equal to or greater than 660	6,958			5,990
Less than 660	118			131
Less than or equal to 80% and refreshed FICO scores:
Equal to or greater than 660	284,082			287,923
Less than 660	8,463			8,435
No FICO/LTV available(h)	712			690
Total retained loans	$	300,664		$	303,531

Weighted-average LTV ratio(e)(i)	47		%	48		%
Weighted-average FICO(f)(i)	776			775

Geographic region(h)(j)
California	$	115,325		$	117,500
New York	46,074			46,378
Florida	22,054			21,864
Texas	14,422			14,398
Massachusetts	12,837			12,985
Colorado	10,423			10,316
Washington	9,182			9,408
Illinois	8,912			9,152
New Jersey	7,464			7,486
Connecticut	6,787			6,823
All other	47,184			47,221
Total retained loans	$	300,664		$	303,531

(a)Includes collateral-dependent residential real estate loans that are charged down to the fair value of the underlying collateral less costs to sell. The Firm reports, in accordance with regulatory guidance, residential real estate loans that have been discharged under Chapter 7 bankruptcy and not reaffirmed by the borrower (“Chapter 7 loans”) as collateral-dependent nonaccrual loans, regardless of their delinquency status. At June 30, 2026, approximately 12% of Chapter 7 residential real estate loans were 30 days or more past due.

(b)Mortgage loans insured by U.S. government agencies excluded from nonaccrual loans were not material at June 30, 2026 and December 31, 2025.

(c)Generally, all consumer nonaccrual loans have an allowance. In accordance with regulatory guidance, certain nonaccrual loans that are considered collateral-dependent have been charged down to the lower of amortized cost or the fair value of their underlying collateral less costs to sell. If the value of the underlying collateral improves subsequent to charge down, the related allowance may be negative.

(d)Interest income on nonaccrual loans recognized on a cash basis was $37 million for each of the three months ended June 30, 2026 and 2025, and $73 million and $74 million for the six months ended June 30, 2026 and 2025, respectively.

(e)Represents the aggregate unpaid principal balance of loans divided by the estimated current property value. Current property values are estimated, at a minimum, quarterly, based on home valuation models using nationally recognized home price index valuation estimates incorporating actual data to the extent available and forecasted data where actual data is not available. Current estimated combined LTV for junior lien home equity loans considers all available lien positions, as well as unused lines, related to the property.

(f)Refreshed FICO scores represent each borrower’s most recent credit score, which is obtained by the Firm on at least a quarterly basis.

(g)Includes residential real estate loans, primarily held in LLCs in AWM that did not have a refreshed FICO score. These loans have been included in a FICO band based on management’s estimation of the borrower’s credit quality.

(h)Included U.S. government-guaranteed loans as of June 30, 2026 and December 31, 2025.

(i)Excludes loans with no FICO and/or LTV data available.

(j)The geographic regions presented in the table are ordered based on the magnitude of the corresponding loan balances at June 30, 2026.

The following tables provide information on delinquency and gross charge-offs.


As of or for the six months ended June 30, 2026 (in millions, except ratios)	Term loans by origination year																		Revolving loans
	2026			2025			2024			2023			2022			Prior to 2022			Within the revolving period			Converted to term loans			Total
Loan delinquency
Current	$	16,453		$	20,632		$	12,312		$	6,923		$	3,329		$	1,978		$	3,773		$	205		$	65,605
30–119 days past due	87			154			153			170			118			68			25			47			822
120 or more days past due	—			1			2			1			—			1			1			31			37
Total retained loans	$	16,540		$	20,787		$	12,467		$	7,094		$	3,447		$	2,047		$	3,799		$	283		$	66,464
% of 30+ days past due to total retained loans	0.53		%	0.75		%	1.24		%	2.41		%	3.42		%	3.37		%	0.68		%	27.56		%	1.29		%
Gross charge-offs	$	74		$	124		$	90		$	93		$	50		$	52		$	—		$	5		$	488



As of or for the year ended December 31, 2025 (in millions, except ratios)	Term loans by origination year																		Revolving loans
	2025			2024			2023			2022			2021			Prior to 2021			Within the revolving period			Converted to term loans			Total
Loan delinquency
Current	$	26,490		$	15,586		$	9,443		$	4,899		$	2,961		$	846		$	3,817		$	177		$	64,219
30–119 days past due	170			180			225			170			99			25			33			48			950
120 or more days past due	—			2			2			—			1			—			2			34			41
Total retained loans	$	26,660		$	15,768		$	9,670		$	5,069		$	3,061		$	871		$	3,852		$	259		$	65,210
% of 30+ days past due to total retained loans	0.64		%	1.15		%	2.35		%	3.35		%	3.23		%	2.87		%	0.91		%	31.66		%	1.52		%
Gross charge-offs	$	242		$	228		$	244		$	157		$	69		$	83		$	—		$	8		$	1,031

The following table provides information on nonaccrual and geographic region as a credit quality indicator for retained auto and other consumer loans.


	June 30, 2026		December 31, 2025
Nonaccrual loans(a)(b)	$	228	$	243

Geographic region(c)
California	$	10,111	$	9,926
Texas	8,271		7,940
Florida	5,561		5,382
New York	4,812		4,771
Illinois	2,845		2,804
New Jersey	2,370		2,347
Pennsylvania	2,167		2,066
Georgia	1,704		1,682
North Carolina	1,618		1,578
Arizona	1,608		1,583
All other	25,397		25,131
Total retained loans	$	66,464	$	65,210

(a)Generally, all consumer nonaccrual loans have an allowance. In accordance with regulatory guidance, certain nonaccrual loans that are considered collateral-dependent have been charged down to the lower of amortized cost or the fair value of their underlying collateral less costs to sell. If the value of the underlying collateral improves subsequent to charge down, the related allowance may be negative.

(b)Interest income on nonaccrual loans recognized on a cash basis was not material for the three and six months ended June 30, 2026 and 2025.

(c)The geographic regions presented in this table are ordered based on the magnitude of the corresponding loan balances at June 30, 2026.

The following tables provide information on delinquency and gross charge-offs.


As of or for the six months ended June 30, 2026 (in millions, except ratios)	Within the revolving period			Converted to term loans			Total
Loan delinquency
Current and less than 30 days past due and still accruing	$	242,184		$	2,920		$	245,104
30–89 days past due and still accruing	2,067			215			2,282
90 or more days past due and still accruing	2,366			124			2,490
Total retained loans	$	246,617		$	3,259		$	249,876
Loan delinquency ratios
% of 30+ days past due to total retained loans	1.80		%	10.40		%	1.91		%
% of 90+ days past due to total retained loans	0.96			3.80			1.00
Gross charge-offs	$	4,688		$	290		$	4,978


As of or for the year ended December 31, 2025 (in millions, except ratios)	Within the revolving period			Converted to term loans			Total
Loan delinquency
Current and less than 30 days past due and still accruing	$	240,147		$	2,289		$	242,436
30–89 days past due and still accruing	2,422			207			2,629
90 or more days past due and still accruing	2,619			113			2,732
Total retained loans	$	245,188		$	2,609		$	247,797
Loan delinquency ratios
% of 30+ days past due to total retained loans	2.06		%	12.27		%	2.16		%
% of 90+ days past due to total retained loans	1.07			4.33			1.10
Gross charge-offs	$	8,812		$	352		$	9,164

The following table provides information on other credit quality indicators for retained credit card loans.


(in millions, except ratios)	June 30, 2026			December 31, 2025
Geographic region(a)
California	$	38,965		$	38,702
Texas	26,582			26,313
New York	19,655			19,488
Florida	18,823			18,622
Illinois	13,295			13,160
New Jersey	10,388			10,282
Colorado	7,580			7,384
Ohio	7,381			7,326
Pennsylvania	6,943			6,921
Arizona	6,292			6,295
All other	93,972			93,304
Total retained loans	$	249,876		$	247,797
Percentage of portfolio based on carrying value with estimated refreshed FICO scores
Equal to or greater than 660	84.9		%	84.6		%
Less than 660	14.8			15.2
No FICO available	0.3			0.2

(a)The geographic regions presented in the table are ordered based on the magnitude of the corresponding loan balances at June 30, 2026.

The following tables provide information on internal risk rating and gross charge-offs for retained wholesale loans.


	Secured by real estate						Commercial and industrial						Other(a)							Total retained loans
(in millions, except ratios)	June 30, 2026			Dec 31, 2025			June 30, 2026			Dec 31, 2025				June 30, 2026			Dec 31, 2025				June 30, 2026			Dec 31, 2025
Loans by risk ratings
Investment-grade	$	119,162		$	118,875		$	73,314		$	66,942			$	383,732		$	355,547			$	576,208		$	541,364
Noninvestment-grade:
Noncriticized	36,711			36,120			100,897			92,856				103,724			93,273				241,332			222,249
Criticized performing	8,816			8,872			14,195			12,651				2,062			2,833				25,073			24,356
Criticized nonaccrual	1,523			1,678			2,120			1,954				548			766				4,191			4,398
Total noninvestment-grade	47,050			46,670			117,212			107,461				106,334			96,872				270,596			251,003
Total retained loans	$	166,212		$	165,545		$	190,526		$	174,403			$	490,066		$	452,419			$	846,804		$	792,367
% of investment-grade to total retained loans	71.69		%	71.81		%	38.48		%	38.38		%		78.30		%	78.59		%		68.05		%	68.32		%
% of total criticized to total retained loans	6.22			6.37			8.56			8.37				0.53			0.80				3.46			3.63
% of criticized nonaccrual to total retained loans	0.92			1.01			1.11			1.12				0.11			0.17				0.49			0.56

(a)Includes loans to financial institutions, personal investment companies and trusts, individuals and individual entities (predominantly Global Private Bank clients within AWM and J.P. Morgan Wealth Management within CCB), states and political subdivisions, nonprofits, as well as loans to SPEs. As of June 30, 2026 and December 31, 2025, predominantly consisted of $254.5 billion and $245.1 billion, respectively, to financial institutions, which includes loans to certain SPEs, primarily asset securitizations; $163.1 billion and $141.1 billion, respectively, to individuals and individual entities; and $6.5 billion and $7.4 billion, respectively, to other SPEs. Refer to Note 14 of JPMorganChase’s 2025 Form 10-K for more information on SPEs.


As of or for the six months ended June 30, 2026 (in millions)	Secured by real estate
	Term loans by origination year												Revolving loans
	2026		2025		2024		2023		2022		Prior to 2022		Within the revolving period		Converted to term loans		Total
Loans by risk ratings
Investment-grade	$	10,855	$	16,983	$	8,982	$	8,069	$	21,176	$	51,747	$	1,350	$	—	$	119,162
Noninvestment-grade	3,539		6,498		2,761		3,617		11,196		16,958		2,389		92		47,050
Total retained loans	$	14,394	$	23,481	$	11,743	$	11,686	$	32,372	$	68,705	$	3,739	$	92	$	166,212
Gross charge-offs	$	—	$	—	$	—	$	4	$	7	$	38	$	—	$	—	$	49


As of or for the year ended December 31, 2025 (in millions)	Secured by real estate
	Term loans by origination year												Revolving loans
	2025		2024		2023		2022		2021		Prior to 2021		Within the revolving period		Converted to term loans		Total
Loans by risk ratings
Investment-grade	$	17,242	$	9,440	$	9,187	$	22,472	$	22,019	$	37,392	$	1,123	$	—	$	118,875
Noninvestment-grade	6,930		3,032		4,392		12,444		6,625		10,978		2,176		93		46,670
Total retained loans	$	24,172	$	12,472	$	13,579	$	34,916	$	28,644	$	48,370	$	3,299	$	93	$	165,545
Gross charge-offs	$	—	$	54	$	13	$	92	$	119	$	141	$	1	$	—	$	420


As of or for the six months ended June 30, 2026 (in millions)	Commercial and industrial
	Term loans by origination year												Revolving loans
	2026		2025		2024		2023		2022		Prior to 2022		Within the revolving period		Converted to term loans		Total
Loans by risk ratings
Investment-grade	$	13,207	$	9,714	$	3,877	$	2,781	$	2,424	$	2,187	$	39,123	$	1	$	73,314
Noninvestment-grade	17,295		27,639		10,267		4,863		3,667		2,251		51,141		89		117,212
Total retained loans	$	30,502	$	37,353	$	14,144	$	7,644	$	6,091	$	4,438	$	90,264	$	90	$	190,526
Gross charge-offs	$	—	$	62	$	2	$	29	$	22	$	25	$	108	$	4	$	252


As of or for the year ended December 31, 2025 (in millions)	Commercial and industrial
	Term loans by origination year												Revolving loans
	2025		2024		2023		2022		2021		Prior to 2021		Within the revolving period		Converted to term loans		Total
Loans by risk ratings
Investment-grade	$	16,186	$	5,418	$	3,040	$	4,352	$	1,836	$	1,225	$	34,884	$	1	$	66,942
Noninvestment-grade	32,906		13,376		5,927		5,600		2,006		825		46,721		100		107,461
Total retained loans	$	49,092	$	18,794	$	8,967	$	9,952	$	3,842	$	2,050	$	81,605	$	101	$	174,403
Gross charge-offs	$	43	$	64	$	11	$	151	$	129	$	26	$	461	$	8	$	893


As of or for the six months ended June 30, 2026 (in millions)	Other(a)
	Term loans by origination year												Revolving loans
	2026		2025		2024		2023		2022		Prior to 2022		Within the revolving period		Converted to term loans		Total
Loans by risk ratings
Investment-grade	$	29,604	$	27,905	$	9,653	$	5,941	$	9,494	$	15,499	$	283,093	$	2,543	$	383,732
Noninvestment-grade	13,059		12,517		4,959		3,873		3,636		3,746		64,486		58		106,334
Total retained loans	$	42,663	$	40,422	$	14,612	$	9,814	$	13,130	$	19,245	$	347,579	$	2,601	$	490,066
Gross charge-offs	$	—	$	—	$	86	$	1	$	—	$	20	$	10	$	—	$	117


As of or for the year ended December 31, 2025 (in millions)	Other(a)
	Term loans by origination year												Revolving loans
	2025		2024		2023		2022		2021		Prior to 2021		Within the revolving period		Converted to term loans		Total
Loans by risk ratings
Investment-grade	$	43,073	$	13,123	$	7,939	$	10,838	$	5,574	$	11,757	$	263,150	$	93	$	355,547
Noninvestment-grade	16,162		6,456		4,425		4,079		2,013		2,563		61,095		79		96,872
Total retained loans	$	59,235	$	19,579	$	12,364	$	14,917	$	7,587	$	14,320	$	324,245	$	172	$	452,419
Gross charge-offs	$	46	$	195	$	32	$	2	$	9	$	58	$	26	$	106	$	474

The following table presents additional information on retained loans secured by real estate, which consists of loans secured wholly or substantially by a lien or liens on real property at origination.


(in millions, except ratios)	Multifamily						Other commercial						Total retained Secured by real estate loans
	June 30, 2026			Dec 31, 2025			June 30, 2026			Dec 31, 2025			June 30, 2026			Dec 31, 2025
Retained loans secured by real estate	$	107,012		$	105,130		$	59,200		$	60,415		$	166,212		$	165,545
Criticized	4,963			4,661			5,376			5,889			10,339			10,550
% of criticized to total retained loans secured by real estate	4.64		%	4.43		%	9.08		%	9.75		%	6.22		%	6.37		%
Criticized nonaccrual	$	459		$	422		$	1,064		$	1,256		$	1,523		$	1,678
% of criticized nonaccrual loans to total retained loans secured by real estate	0.43		%	0.40		%	1.80		%	2.08		%	0.92		%	1.01		%

Geographic distribution and delinquency

The following table provides information on the geographic distribution and delinquency for retained wholesale loans.


	Secured by real estate				Commercial and industrial				Other				Total retained loans
(in millions)	June 30, 2026		Dec 31, 2025		June 30, 2026		Dec 31, 2025		June 30, 2026		Dec 31, 2025		June 30, 2026		Dec 31, 2025
Loans by geographic distribution(a)
Total U.S.	$	163,134	$	162,378	$	143,179	$	131,945	$	352,441	$	331,737	$	658,754	$	626,060
Total non-U.S.	3,078		3,167		47,347		42,458		137,625		120,682		188,050		166,307
Total retained loans	$	166,212	$	165,545	$	190,526	$	174,403	$	490,066	$	452,419	$	846,804	$	792,367
Loan delinquency
Current and less than 30 days past due and still accruing	$	164,177	$	163,189	$	187,624	$	171,227	$	487,668	$	450,582	$	839,469	$	784,998
30–89 days past due and still accruing	462		636		736		1,220		1,820		1,057		3,018		2,913
90 or more days past due and still accruing(b)	50		42		46		2		30		14		126		58
Criticized nonaccrual	1,523		1,678		2,120		1,954		548		766		4,191		4,398
Total retained loans	$	166,212	$	165,545	$	190,526	$	174,403	$	490,066	$	452,419	$	846,804	$	792,367

(a)The U.S. and non-U.S. distribution is determined based predominantly on the domicile of the borrower.

(b)Represents loans that are considered well-collateralized and therefore still accruing interest.

Payment status of FDMs

The following table provides information on the payment status of retained residential real estate FDMs during the twelve months ended June 30, 2026 and 2025.


(in millions)	Amortized cost basis
	Twelve months ended June 30,
	2026		2025
Current	$	310	$	323
30-149 days past due	64		630
150 or more days past due	58		126
Total	$	432	$	1,079

The following table provides information on the payment status of retained credit card FDMs during the twelve months ended June 30, 2026 and 2025.


(in millions)	Amortized cost basis
	Twelve months ended June 30,
	2026		2025
Current and less than 30 days past due and still accruing	$	2,352	$	1,135
30-89 days past due and still accruing	181		102
90 or more days past due and still accruing	118		60
Total	$	2,651	$	1,297

The following table provides information on the payment status of retained wholesale FDMs during the twelve months ended June 30, 2026 and 2025.


	Amortized cost basis
	Twelve months ended June 30, 2026						Twelve months ended June 30, 2025
(in millions)	Secured by real estate		Commercial and industrial		Other		Secured by real estate		Commercial and industrial		Other
Current and less than 30 days past due and still accruing	$	227	$	1,389	$	109	$	585	$	1,612	$	320
30-89 days past due and still accruing	—		3		3		—		9		—
90 or more days past due and still accruing	4		—		—		2		2		—
Criticized nonaccrual	61		718		95		288		689		40
Total	$	292	$	2,110	$	207	$	875	$	2,312	$	360

Financial effects of FDMs

The following tables provide information on retained credit card FDMs.


	Loan modifications
	Three months ended June 30, 2026					Six months ended June 30, 2026
(in millions, except ratios)	Amortized cost basis		% of loan modifications to total retained credit card loans		Financial effect of loan modifications	Amortized cost basis		% of loan modifications to total retained credit card loans		Financial effect of loan modifications
Term extension and interest rate reduction(a)(b)	$	648	0.26	%	Term extension with a reduction in the weighted average contractual interest rate from 22.92% to 3.35%	$	1,262	0.51	%	Term extension with a reduction in the weighted average contractual interest rate from 22.84% to 3.37%
Interest rate reduction(b)	151		0.06		Reduced weighted-average contractual interest rate from 22.79% to 8.39%	300		0.12		Reduced weighted-average contractual interest rate from 22.77% to 8.30%
Total	$	799				$	1,562


	Loan modifications
	Three months ended June 30, 2025					Six months ended June 30, 2025
(in millions, except ratios)	Amortized cost basis		% of loan modifications to total retained credit card loans		Financial effect of loan modifications	Amortized cost basis		% of loan modifications to total retained credit card loans		Financial effect of loan modifications
Term extension and interest rate reduction(a)(b)	$	462	0.20	%	Term extension with a reduction in the weighted average contractual interest rate from 23.12% to 3.45%	$	803	0.37	%	Term extension with a reduction in the weighted average contractual interest rate from 23.09% to 3.48%
Interest rate reduction(b)	59		0.03		Reduced weighted-average contractual interest rate from 23.10% to 8.01%	64		0.03		Reduced weighted-average contractual interest rate from 22.93% to 8.06%
Total	$	521				$	867

(a)Term extension includes credit card loans whose terms have been modified under long-term programs by placing the customer's credit card account on a fixed payment plan.

(b)The interest rates represent weighted average at the time of modification.

The following tables provide information on retained wholesale loan modifications considered FDMs during the three and six months ended June 30, 2026 and 2025.


	Secured by real estate
	Three months ended June 30, 2026					Six months ended June 30, 2026
(in millions, except ratios)	Amortized cost basis		% of loan modifications to total retained Secured by real estate loans		Financial effect of loan modifications	Amortized cost basis		% of loan modifications to total retained Secured by real estate loans		Financial effect of loan modifications
Single modifications
Term extension	$	143	0.09	%	Extended loans by a weighted-average of 7 months	$	210	0.13	%	Extended loans by a weighted-average of 10 months

Multiple modifications

Other-than-insignificant payment deferral and term extension	35		0.02		Provided payment deferrals with delayed amounts recaptured at the end of deferral period and extended loans by a weighted-average of 3 months	35		0.02		Provided payment deferrals with delayed amounts recaptured at the end of deferral period and extended loans by a weighted-average of 3 months
Other(a)	—		—		NM	6		—		NM
Total	$	178				$	251

(a)Includes a loan with single modification.


	Secured by real estate
	Three months ended June 30, 2025					Six months ended June 30, 2025
(in millions, except ratios)	Amortized cost basis		% of loan modifications to total retained Secured by real estate loans		Financial effect of loan modifications	Amortized cost basis		% of loan modifications to total retained Secured by real estate loans		Financial effect of loan modifications
Single modifications
Term extension	$	336	0.20	%	Extended loans by a weighted-average of 21 months	$	585	0.36	%	Extended loans by a weighted-average of 17 months

Multiple modifications
Other-than-insignificant payment deferral and term extension	—		—		NM	42		0.03		Provided payment deferrals with delayed amounts recaptured at maturity and extended loans by a weighted-average of 35 months
Other(a)	—		—		NM	16		0.01		NM
Total	$	336				$	643

(a)Includes loans with a single modification.


	Commercial and industrial
	Three months ended June 30, 2026					Six months ended June 30, 2026
(in millions, except ratios)	Amortized cost basis		% of loan modifications to total retained Commercial and industrial loans		Financial effect of loan modifications	Amortized cost basis		% of loan modifications to total retained Commercial and industrial loans		Financial effect of loan modifications
Single modifications
Term extension	$	522	0.27	%	Extended loans by a weighted-average of 20 months	$	740	0.39	%	Extended loans by a weighted-average of 18 months
Other-than-insignificant payment deferral	342		0.18		Provided payment deferrals with delayed amounts primarily recaptured at maturity	399		0.21		Provided payment deferrals with delayed amounts primarily recaptured at maturity



Multiple modifications

Other-than-insignificant payment deferral and term extension	16		0.01		Provided payment deferrals with delayed amounts primarily recaptured at maturity and extended loans by a weighted-average of 2 months	103		0.05		Provided payment deferrals with delayed amounts primarily recaptured at the end of deferral period and extended loans by a weighted-average of 7 months




Other(a)	5		—		NM	20		0.01		NM
Total	$	885				$	1,262

(a)Includes loans with single and multiple modifications.


	Commercial and industrial
	Three months ended June 30, 2025					Six months ended June 30, 2025
(in millions, except ratios)	Amortized cost basis		% of loan modifications to total retained Commercial and industrial loans		Financial effect of loan modifications	Amortized cost basis		% of loan modifications to total retained Commercial and industrial loans		Financial effect of loan modifications
Single modifications
Term extension	$	624	0.36	%	Extended loans by a weighted-average of 16 months	$	835	0.48	%	Extended loans by a weighted-average of 19 months
Other-than-insignificant payment deferral	172		0.10		Provided payment deferrals with delayed amounts primarily recaptured at the end of the deferral period	418		0.24		Provided payment deferrals with delayed amounts primarily recaptured at the end of the deferral period
Multiple modifications
Other-than-insignificant payment deferral, interest rate reduction and term extension	90		0.05		Provided payment deferrals with delayed amounts primarily recaptured at maturity, reduced weighted-average contractual interest by 1,076 bps and extended loans by a weighted-average of 15 months	90		0.05		Provided payment deferrals with delayed amounts primarily recaptured at maturity, reduced weighted-average contractual interest by 1,076 bps and extended loans by a weighted-average of 15 months
Interest rate reduction and term extension	82		0.05		Reduced weighted-average contractual interest by 655 bps and extended loans by a weighted-average of 26 months	82		0.05		Reduced weighted-average contractual interest by 652 bps and extended loans by a weighted-average of 26 months
Other-than-insignificant payment deferral and term extension	47		0.03		Provided payment deferrals with delayed amounts recaptured at maturity and extended loans by a weighted-average of 26 months	47		0.03		Provided payment deferrals with delayed amounts recaptured at maturity and extended loans by a weighted-average of 26 months
Other(a)	15		0.01		NM	15		0.01		NM
Total	$	1,030				$	1,487

(a) Includes loans with a single and multiple modifications.


	Other
	Three months ended June 30, 2026					Six months ended June 30, 2026
(in millions, except ratios)	Amortized cost basis		% of loan modifications to total retained Other loans		Financial effect of loan modifications	Amortized cost basis		% of loan modifications to total retained Other loans		Financial effect of loan modifications
Single modifications
Term extension	$	98	0.02	%	Extended loans by a weighted-average of 96 months	$	119	0.02	%	Extended loans by a weighted-average of 82 months



Other(a)	16		—		NM	17		—		NM
Total	$	114				$	136

(a)Includes loans with single and multiple modifications.


	Other
	Three months ended June 30, 2025					Six months ended June 30, 2025
(in millions, except ratios)	Amortized cost basis		% of loan modifications to total retained Other loans		Financial effect of loan modifications	Amortized cost basis		% of loan modifications to total retained Other loans		Financial effect of loan modifications
Single modifications
Term extension	$	109	0.03	%	Extended loans by a weighted-average of 6 months	$	140	0.03	%	Extended loans by a weighted-average of 9 months




Other(a)	3		—		NM	3		—		NM
Total	$	112				$	143

(a)Includes a loan with multiple modifications.

Nonaccrual loans

The following table provides information on retained wholesale nonaccrual loans.


(in millions)	Secured by real estate				Commercial and industrial				Other				Total retained loans
	June 30, 2026		Dec 31, 2025		June 30, 2026		Dec 31, 2025		June 30, 2026		Dec 31, 2025		June 30, 2026		Dec 31, 2025
Nonaccrual loans
With an allowance	$	412	$	365	$	1,715	$	1,562	$	372	$	468	$	2,499	$	2,395
Without an allowance(a)	1,111		1,313		405		392		176		298		1,692		2,003
Total nonaccrual loans(b)	$	1,523	$	1,678	$	2,120	$	1,954	$	548	$	766	$	4,191	$	4,398

(a)When the discounted cash flows or collateral value equals or exceeds the amortized cost of the loan, the loan does not require an allowance. This typically occurs when the loans have been partially charged off and/or there have been interest payments received and applied to the loan balance.

(b)Interest income on nonaccrual loans recognized on a cash basis was not material for each of the three and six months ended June 30, 2026 and 2025.

Defaults of FDMs

The following table provides information on defaults of retained wholesale FDMs that had been modified within twelve months during the three and six months ended June 30, 2026 and 2025.


	Amortized cost basis
	Three months ended June 30, 2026						Six months ended June 30, 2026
(in millions)	Secured by real estate		Commercial and industrial		Other		Secured by real estate		Commercial and industrial		Other
Term extension	$	11	$	11	$	3	$	11	$	47	$	13
Other-than-insignificant payment deferral	—		2		—		—		192		—
Other than insignificant payment deferral and term extension	—		10		—		—		10		—

Total(a)	$	11	$	23	$	3	$	11	$	249	$	13

	Amortized cost basis
	Three months ended June 30, 2025						Six months ended June 30, 2025
(in millions)	Secured by real estate		Commercial and industrial		Other		Secured by real estate		Commercial and industrial		Other
Term extension	$	21	$	40	$	4	$	21	$	49	$	12
Other-than-insignificant payment deferral	—		4		—		—		4		—
Interest rate reduction and term extension	—		—		—		—		4		—
Total(a)	$	21	$	44	$	4	$	21	$	57	$	12

(a)Represents FDMs that were 30 days or more past due.