Allowance for loan and lease losses (gross less net)
Loans and leases before allowance less net loans and leases, with matching filing and date.
Worked example · a round-number company
Allowance for loan and lease losses (gross less net)$1.0B÷Total assets$10.0B=Share of assets10.0%This period$1.0B÷A year before$800M− 1 =Change+25.0%How to read it
↕Neither higher nor lower is better. Shows the reported credit-loss reserve.
Keep in mind
- Not an allowance for every financial asset.