Loans (Tables)

9 Months Ended

Sep. 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.


September 30, 2026 (in millions)	Consumer, excluding credit card		Credit card		Wholesale		Total(a)(b)
Retained	$	367,206	$	252,697	$	877,256	$	1,497,159
Held-for-sale	301		—		15,523		15,824
At fair value	25,595		—		46,063		71,658
Total	$	393,102	$	252,697	$	938,842	$	1,584,641

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 $7.6 billion and $7.0 billion of accrued interest receivables at September 30, 2026 and December 31, 2025, respectively. The Firm wrote off accrued interest receivables of $13 million and $22 million for the three months ended September 30, 2026 and 2025, respectively, and $44 million and $85 million for the nine months ended September 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 September 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)	September 30, 2026		December 31, 2025
Residential real estate	$	299,642	$	303,531
Auto and other	67,564		65,210
Total retained loans	$	367,206	$	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 September 30, (in millions)	Consumer, excluding credit card			Credit card		Wholesale		Total		Consumer, excluding credit card			Credit card		Wholesale		Total
Purchases	$	203	(b)	$	—	$	59	$	262	$	232	(b)(c)	$	—	$	1,240	$	1,472
Sales	—			—		14,471		14,471		1,957			—		12,016		13,973
Retained loans reclassified to held-for-sale(a)	57			—		276		333		45			—		161		206

	2026									2025
Nine months ended September 30, (in millions)	Consumer, excluding credit card			Credit card		Wholesale		Total		Consumer, excluding credit card			Credit card		Wholesale		Total
Purchases	$	599	(b)(c)	$	—	$	266	$	865	$	517	(b)(c)	$	—	$	1,573	$	2,090
Sales	1,014			—		41,911		42,925		1,957			—		37,096		39,053
Retained loans reclassified to held-for-sale(a)	468			—		880		1,348		276			—		948		1,224

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

(b)Excludes purchases of retained loans of $217 million and $1.4 billion for the three months ended September 30, 2026 and 2025, respectively, and $1.6 billion and $2.4 billion for the nine months ended September 30, 2026 and 2025, respectively, which are predominantly sourced through the correspondent origination channel and underwritten in accordance with the Firm’s standards.

(c)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.

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 September 30,				Nine months ended September 30,
(in millions)	2026		2025		2026		2025
Net gains/(losses) on sales of loans and lending-related commitments(a)	$	71	$	113	$	138	$	156

(a)Includes $77 million and $59 million related to loans for the three months ended September 30, 2026 and 2025, respectively, and $138 million and $96 million for the nine months ended September 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 nine months ended September 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	$	17,675		$	19,500		$	8,139		$	12,623		$	54,257		$	172,186		$	6,951		$	5,951		$	297,282
30–149 days past due	4			12			126			65			98			770			23			164			1,262
150 or more days past due	—			8			24			39			218			710			7			92			1,098
Total retained loans	$	17,679		$	19,520		$	8,289		$	12,727		$	54,573		$	173,666		$	6,981		$	6,207		$	299,642
% of 30+ days past due to total retained loans(b)	0.02		%	0.10		%	1.81		%	0.82		%	0.58		%	0.85		%	0.43		%	4.12		%	0.78		%
Gross charge-offs	$	—		$	—		$	—		$	2		$	4		$	16		$	7		$	2		$	31


	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 September 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 September 30, 2026 and December 31, 2025. These loans 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)	September 30, 2026			December 31, 2025
Nonaccrual loans(a)(b)(c)(d)	$	3,618		$	3,632

Current estimated LTV ratios(e)(f)(g)
Greater than 125% and refreshed FICO scores:
Equal to or greater than 660	$	81		$	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	260			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	6,877			5,990
Less than 660	130			131
Less than or equal to 80% and refreshed FICO scores:
Equal to or greater than 660	283,384			287,923
Less than 660	8,314			8,435
No FICO/LTV available(h)	587			690
Total retained loans	$	299,642		$	303,531

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

Geographic region(h)(j)
California	$	114,374		$	117,500
New York	45,992			46,378
Florida	22,421			21,864
Texas	14,401			14,398
Massachusetts	12,697			12,985
Colorado	10,413			10,316
Washington	9,133			9,408
Illinois	8,823			9,152
New Jersey	7,482			7,486
Connecticut	6,855			6,823
All other	47,051			47,221
Total retained loans	$	299,642		$	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 September 30, 2026, approximately 10% 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 September 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 and $35 million for the three months ended September 30, 2026 and 2025, respectively, and $110 million and $109 million for the nine months ended September 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 September 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 September 30, 2026.

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


As of or for the nine months ended September 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	$	23,363		$	18,677		$	10,841		$	5,848		$	2,676		$	1,359		$	3,712		$	228		$	66,704
30–119 days past due	143			160			148			154			101			50			21			46			823
120 or more days past due	—			—			1			1			—			1			1			33			37
Total retained loans	$	23,506		$	18,837		$	10,990		$	6,003		$	2,777		$	1,410		$	3,734		$	307		$	67,564
% of 30+ days past due to total retained loans	0.61		%	0.85		%	1.36		%	2.58		%	3.64		%	3.55		%	0.59		%	25.73		%	1.27		%
Gross charge-offs	$	160		$	163		$	130		$	135		$	69		$	70		$	—		$	5		$	732



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.


	September 30, 2026		December 31, 2025
Nonaccrual loans(a)(b)	$	233	$	243

Geographic region(c)
California	$	10,120	$	9,926
Texas	8,618		7,940
Florida	5,674		5,382
New York	4,829		4,771
Illinois	2,903		2,804
New Jersey	2,385		2,347
Pennsylvania	2,226		2,066
Georgia	1,737		1,682
North Carolina	1,652		1,578
Arizona	1,623		1,583
All other	25,797		25,131
Total retained loans	$	67,564	$	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 nine months ended September 30, 2026 and 2025.

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

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


As of or for the nine months ended September 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	$	244,504		$	3,211		$	247,715
30–89 days past due and still accruing	2,302			259			2,561
90 or more days past due and still accruing	2,296			125			2,421
Total retained loans	$	249,102		$	3,595		$	252,697
Loan delinquency ratios
% of 30+ days past due to total retained loans	1.85		%	10.68		%	1.97		%
% of 90+ days past due to total retained loans	0.92			3.48			0.96
Gross charge-offs	$	6,840		$	458		$	7,298


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)	September 30, 2026			December 31, 2025
Geographic region(a)
California	$	39,397		$	38,702
Texas	26,910			26,313
New York	19,976			19,488
Florida	19,097			18,622
Illinois	13,466			13,160
New Jersey	10,576			10,282
Colorado	7,664			7,384
Ohio	7,417			7,326
Pennsylvania	6,962			6,921
Arizona	6,411			6,295
All other	94,821			93,304
Total retained loans	$	252,697		$	247,797
Percentage of portfolio based on carrying value with estimated refreshed FICO scores
Equal to or greater than 660	84.6		%	84.6		%
Less than 660	15.1			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 September 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)	Sep 30, 2026			Dec 31, 2025			Sep 30, 2026			Dec 31, 2025				Sep 30, 2026			Dec 31, 2025				Sep 30, 2026			Dec 31, 2025
Loans by risk ratings
Investment-grade	$	120,791		$	118,875		$	78,517		$	66,942			$	396,145		$	355,547			$	595,453		$	541,364
Noninvestment-grade:
Noncriticized	36,232			36,120			105,556			92,856				110,440			93,273				252,228			222,249
Criticized performing	9,122			8,872			14,186			12,651				2,065			2,833				25,373			24,356
Criticized nonaccrual	1,554			1,678			2,228			1,954				420			766				4,202			4,398
Total noninvestment-grade	46,908			46,670			121,970			107,461				112,925			96,872				281,803			251,003
Total retained loans	$	167,699		$	165,545		$	200,487		$	174,403			$	509,070		$	452,419			$	877,256		$	792,367
% of investment-grade to total retained loans	72.03		%	71.81		%	39.16		%	38.38		%		77.82		%	78.59		%		67.88		%	68.32		%
% of total criticized to total retained loans	6.37			6.37			8.19			8.37				0.49			0.80				3.37			3.63
% of criticized nonaccrual to total retained loans	0.93			1.01			1.11			1.12				0.08			0.17				0.48			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 September 30, 2026 and December 31, 2025, predominantly consisted of $270.7 billion and $245.1 billion, respectively, to financial institutions, which includes loans to certain SPEs, primarily asset securitizations; $172.2 billion and $141.1 billion, respectively, to individuals and individual entities; and $6.4 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 nine months ended September 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	$	15,888	$	17,328	$	8,702	$	7,969	$	21,225	$	48,153	$	1,492	$	34	$	120,791
Noninvestment-grade	5,579		6,206		2,726		3,133		10,351		16,157		2,676		80		46,908
Total retained loans	$	21,467	$	23,534	$	11,428	$	11,102	$	31,576	$	64,310	$	4,168	$	114	$	167,699
Gross charge-offs	$	9	$	—	$	—	$	6	$	21	$	59	$	—	$	—	$	95


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 nine months ended September 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	$	19,378	$	9,568	$	3,437	$	2,725	$	2,006	$	1,750	$	39,474	$	179	$	78,517
Noninvestment-grade	24,530		25,877		8,676		4,270		3,079		2,293		53,161		84		121,970
Total retained loans	$	43,908	$	35,445	$	12,113	$	6,995	$	5,085	$	4,043	$	92,635	$	263	$	200,487
Gross charge-offs	$	1	$	122	$	32	$	33	$	22	$	39	$	211	$	5	$	465


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 nine months ended September 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	$	34,261	$	24,130	$	8,596	$	5,446	$	8,977	$	14,759	$	297,713	$	2,263	$	396,145
Noninvestment-grade	19,148		11,690		4,499		3,144		3,110		3,229		68,036		69		112,925
Total retained loans	$	53,409	$	35,820	$	13,095	$	8,590	$	12,087	$	17,988	$	365,749	$	2,332	$	509,070
Gross charge-offs	$	—	$	—	$	86	$	1	$	—	$	26	$	15	$	—	$	128


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
	Sep 30, 2026			Dec 31, 2025			Sep 30, 2026			Dec 31, 2025			Sep 30, 2026			Dec 31, 2025
Retained loans secured by real estate	$	108,307		$	105,130		$	59,392		$	60,415		$	167,699		$	165,545
Criticized	5,325			4,661			5,351			5,889			10,676			10,550
% of criticized to total retained loans secured by real estate	4.92		%	4.43		%	9.01		%	9.75		%	6.37		%	6.37		%
Criticized nonaccrual	$	553		$	422		$	1,001		$	1,256		$	1,554		$	1,678
% of criticized nonaccrual loans to total retained loans secured by real estate	0.51		%	0.40		%	1.69		%	2.08		%	0.93		%	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)	Sep 30, 2026		Dec 31, 2025		Sep 30, 2026		Dec 31, 2025		Sep 30, 2026		Dec 31, 2025		Sep 30, 2026		Dec 31, 2025
Loans by geographic distribution(a)
Total U.S.	$	164,576	$	162,378	$	151,525	$	131,945	$	362,260	$	331,737	$	678,361	$	626,060
Total non-U.S.	3,123		3,167		48,962		42,458		146,810		120,682		198,895		166,307
Total retained loans	$	167,699	$	165,545	$	200,487	$	174,403	$	509,070	$	452,419	$	877,256	$	792,367
Loan delinquency
Current and less than 30 days past due and still accruing	$	165,798	$	163,189	$	197,696	$	171,227	$	506,757	$	450,582	$	870,251	$	784,998
30–89 days past due and still accruing	302		636		543		1,220		1,762		1,057		2,607		2,913
90 or more days past due and still accruing(b)	45		42		20		2		131		14		196		58
Criticized nonaccrual	1,554		1,678		2,228		1,954		420		766		4,202		4,398
Total retained loans	$	167,699	$	165,545	$	200,487	$	174,403	$	509,070	$	452,419	$	877,256	$	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 September 30, 2026 and 2025.


(in millions)	Amortized cost basis
	Twelve months ended September 30,
	2026		2025
Current	$	280	$	356
30-149 days past due	44		76
150 or more days past due	55		630
Total	$	379	$	1,062

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


(in millions)	Amortized cost basis
	Twelve months ended September 30,
	2026		2025
Current and less than 30 days past due and still accruing	$	2,527	$	1,438
30-89 days past due and still accruing	215		134
90 or more days past due and still accruing	117		70
Total	$	2,859	$	1,642

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


	Amortized cost basis
	Twelve months ended September 30, 2026						Twelve months ended September 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	$	445	$	1,306	$	151	$	408	$	1,683	$	79
30-89 days past due and still accruing	1		25		—		—		10		—
90 or more days past due and still accruing	40		—		—		—		13		—
Criticized nonaccrual	161		654		92		375		800		12
Total	$	647	$	1,985	$	243	$	783	$	2,506	$	91

Financial effects of FDMs

The following tables provide information on retained credit card FDMs.


	Loan modifications
	Three months ended September 30, 2026					Nine months ended September 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)	$	733	0.29	%	Term extension with a reduction in the weighted-average contractual interest rate from 23.06% to 3.45%	$	1,860	0.74	%	Term extension with a reduction in the weighted-average contractual interest rate from 22.92% to 3.40%
Interest rate reduction(b)	187		0.07		Reduced weighted-average contractual interest rate from 22.99% to 8.37%	456		0.18		Reduced weighted-average contractual interest rate from 22.89% to 8.34%
Total	$	920				$	2,316


	Loan modifications
	Three months ended September 30, 2025					Nine months ended September 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)	$	562	0.24	%	Term extension with a reduction in the weighted-average contractual interest rate from 23.06% to 3.48%	$	1,285	0.61	%	Term extension with a reduction in the weighted-average contractual interest rate from 23.08% to 3.48%
Interest rate reduction(b)	93		0.04		Reduced weighted-average contractual interest rate from 23.11% to 8.02%	151		0.06		Reduced weighted-average contractual interest rate from 23.03% to 8.04%
Total	$	655				$	1,436

(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 nine months ended September 30, 2026 and 2025.


	Secured by real estate
	Three months ended September 30, 2026					Nine months ended September 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	$	314	0.19	%	Extended loans by a weighted-average of 9 months	$	572	0.34	%	Extended loans by a weighted-average of 10 months
Other-than-insignificant payment deferral	48		0.03		Provided payment deferrals with delayed amounts primarily recaptured at maturity	57		0.03		Provided payment deferrals with delayed amounts primarily recaptured at maturity




Other(a)	5		—		NM	5		—		NM
Total	$	367				$	634

(a)Includes a loan with single modification.


	Secured by real estate
	Three months ended September 30, 2025					Nine months ended September 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	$	64	0.04	%	Extended loans by a weighted-average of 5 months	$	620	0.38	%	Extended loans by a weighted-average of 16 months
Other-than-insignificant payment deferral	35		0.02		Provided payment deferrals with delayed amounts primarily recaptured at maturity	50		0.03		Provided payment deferrals with delayed amounts primarily recaptured at maturity
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 37 months
Other(a)	—		—		NM	1		—		NM
Total	$	99				$	713

(a)Includes a loan with multiple modifications.


	Commercial and industrial
	Three months ended September 30, 2026					Nine months ended September 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	$	393	0.20	%	Extended loans by a weighted-average of 17 months	$	1,086	0.54	%	Extended loans by a weighted-average of 23 months
Other-than-insignificant payment deferral	72		0.04		Provided payment deferrals with delayed amounts primarily recaptured at the end of deferral period	404		0.20		Provided payment deferrals with delayed amounts primarily recaptured at maturity


Multiple modifications
Other-than-insignificant payment deferral and term extension	27		0.01		Provided payment deferrals with delayed amounts recaptured at the end of deferral period and extended loans by a weighted-average of 12 months	139		0.07		Provided payment deferrals with delayed amounts primarily recaptured at the end of deferral period and extended loans by a weighted-average of 12 months



Other(a)	15		0.01		NM	29		0.01		NM
Total	$	507				$	1,658

(a)Includes loans with single and multiple modifications.


	Commercial and industrial
	Three months ended September 30, 2025					Nine months ended September 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	$	361	0.20	%	Extended loans by a weighted-average of 27 months	$	894	0.50	%	Extended loans by a weighted-average of 24 months
Other-than-insignificant payment deferral	389		0.22		Provided payment deferrals with delayed amounts primarily recaptured at the end of the deferral period	746		0.42		Provided payment deferrals with delayed amounts primarily recaptured at the end of the deferral period
Interest rate reduction	23		0.01		Reduced weighted-average contractual interest by 50 bps	24		0.01		Reduced weighted-average contractual interest by 54 bps
Multiple modifications
Other-than-insignificant payment deferral and term extension	81		0.05		Provided payment deferrals with delayed amounts primarily re-amortized over remaining tenor and extended loans by a weighted-average of 22 months	127		0.07		Provided payment deferrals with delayed amounts primarily re-amortized over remaining tenor and extended loans by a weighted-average of 20 months
Other-than-insignificant payment deferral, interest rate reduction and term extension	2		—		NM	92		0.05		Provided payment deferrals with delayed amounts primarily recaptured at maturity, reduced weighted-average contractual interest by 1,061 bps and extended loans by a weighted-average of 16 months
Interest rate reduction and term extension	1		—		NM	83		0.05		Reduced weighted-average contractual interest by 647 bps and extended loans by a weighted-average of 26 months
Other(a)	19		0.01		NM	32		0.02		NM
Total	$	876				$	1,998

(a) Includes loans with multiple modifications.


	Other
	Three months ended September 30, 2026					Nine months ended September 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	$	81	0.02	%	Extended loans by a weighted-average of 3 months	$	178	0.03	%	Extended loans by a weighted-average of 52 months




Other(a)	—		—		NM	29		0.01		NM
Total	$	81				$	207

(a)Includes loans with single and multiple modifications.


	Other
	Three months ended September 30, 2025					Nine months ended September 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	$	64	0.02	%	Extended loans by a weighted-average of 6 months	$	87	0.02	%	Extended loans by a weighted-average of 11 months




Other(a)	—		—		NM	3		—		NM
Total	$	64				$	90

(a)Includes loans 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
	Sep 30, 2026		Dec 31, 2025		Sep 30, 2026		Dec 31, 2025		Sep 30, 2026		Dec 31, 2025		Sep 30, 2026		Dec 31, 2025
Nonaccrual loans
With an allowance	$	392	$	365	$	1,853	$	1,562	$	356	$	468	$	2,601	$	2,395
Without an allowance(a)	1,162		1,313		375		392		64		298		1,601		2,003
Total nonaccrual loans(b)	$	1,554	$	1,678	$	2,228	$	1,954	$	420	$	766	$	4,202	$	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 nine months ended September 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 nine months ended September 30, 2026 and 2025.


	Amortized cost basis
	Three months ended September 30, 2026						Nine months ended September 30, 2026
(in millions)	Secured by real estate		Commercial and industrial		Other		Secured by real estate		Commercial and industrial		Other
Term extension	$	27	$	26	$	1	$	31	$	50	$	1
Other-than-insignificant payment deferral	25		—		—		25		180		—
Other than insignificant payment deferral and term extension	—		—		—		—		10		—

Total(a)	$	52	$	26	$	1	$	56	$	240	$	1

	Amortized cost basis
	Three months ended September 30, 2025						Nine months ended September 30, 2025
(in millions)	Secured by real estate		Commercial and industrial		Other		Secured by real estate		Commercial and industrial		Other
Term extension	$	3	$	31	$	15	$	39	$	72	$	25
Other-than-insignificant payment deferral	—		12		—		—		12		—
Interest rate reduction and term extension	—		—		—		—		4		—
Total(a)	$	3	$	43	$	15	$	39	$	88	$	25

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