ALLOWANCE FOR CREDIT LOSSES (Tables)

9 Months Ended

Sep. 30, 2026

Credit Loss [Abstract]

Allowance Roll-forward

The following table presents ACL activity by portfolio segment.


(dollar amounts in millions)	Commercial		Consumer		Total
Three months ended September 30, 2026
ALLL balance, beginning of period	$2,339		$910		$3,249
Loan and lease charge-offs	(114)		(86)		(200)
Recoveries of loans and leases previously charged-off	33		21		54
Provision for loan and lease losses	99		20		119
ALLL balance, end of period	$2,357		$865		$3,222
AULC balance, beginning of period	$102		$30		$132
Provision (benefit) for unfunded lending commitments	(3)		7		4
AULC balance, end of period	$99		$37		$136
ACL balance, end of period	$2,456		$902		$3,358
Three months ended September 30, 2025
ALLL balance, beginning of period	$1,548		$783		$2,331
Loan and lease charge-offs	(80)		(57)		(137)
Recoveries of loans and leases previously charged-off	44		18		62
Provision for loan and lease losses	56		62		118
ALLL balance, end of period	$1,568		$806		$2,374
AULC balance, beginning of period	$124		$60		$184
Provision for unfunded lending commitments	1		3		4
AULC balance, end of period	$125		$63		$188
ACL balance, end of period	$1,693		$869		$2,562
Nine months ended September 30, 2026
ALLL balance, beginning of period	$1,731		$806		$2,537
Loan and lease charge-offs (1)	(328)		(236)		(564)
Recoveries of loans and leases previously charged-off	125		63		188
Provision for loan and lease losses	391		103		494
Allowance on PCD loans and leases at acquisition	268		54		322
Allowance on purchased seasoned loans and leases at acquisition	170		75		245
ALLL balance, end of period	$2,357		$865		$3,222
AULC balance, beginning of period	$145		$61		$206
Provision (benefit) for unfunded lending commitments	(49)		(32)		(81)
Allowance for unfunded lending commitments at acquisition	3		8		11
AULC balance, end of period	$99		$37		$136
ACL balance, end of period	$2,456		$902		$3,358
Nine months ended September 30, 2025
ALLL balance, beginning of period	$1,484		$760		$2,244
Loan and lease charge-offs	(210)		(171)		(381)
Recoveries of loans and leases previously charged-off	99		55		154
Provision for loan and lease losses	195		162		357
ALLL balance, end of period	$1,568		$806		$2,374
AULC balance, beginning of period	$144		$58		$202
Provision (benefit) for unfunded lending commitments	(19)		5		(14)
AULC balance, end of period	$125		$63		$188
ACL balance, end of period	$1,693		$869		$2,562

(1)Includes charge-offs of $23 million on certain commercial loans previously charged off by Cadence, which were written up to the unpaid principal balance

at acquisition and then immediately charged off by Huntington as required by purchase accounting.