RIAD3123: Allowance for Loan and Lease Losses
RIAD3123 is the call report code for allowance for loan and lease losses, reported on Schedule RI-B, Part II, Changes in Allowances for Credit Losses. For Q2 2026, 4,297 banks reported it, totaling $223.92B; the median among the 4,201 with a nonzero amount was $3.1M. The largest value reported for Q2 2026 was $25.94B, by JPMorgan Chase Bank, N.A.
Definition
As of 12/31/2023, ASU 2016-13 'Measurement of Credit Losses on Financial Instruments,' was effective for all institutions.ALLOWANCE FOR LOAN AND LEASE LOSSESIncludes the sum of 'Allowance for Loan and Lease Losses - Beginning Balance (3124)', 'Recoveries in Allowance for Loan and Lease Losses (4605)', 'Provision for Allowance for Loan and Lease Losses (4230)' and 'Adjustments (4815)' minus 'Charge-Offs in Allowance for Loan and Lease Losses (4635)'.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIAD3123 sits on the call report
| Code | RIAD3123 (prefix RIAD, item 3123) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-B, Part II, Changes in Allowances for Credit Losses |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1976 |
The same item under other prefixes
Item 3123 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD3123 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
| RCON3123 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 4,217 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIAD3123 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $25.94B |
| Capital One, N.A. | McLean, VA | $22.97B |
| Citibank, N.A. | Sioux Falls, SD | $17.66B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $13.91B |
| Bank of America, N.A. | Charlotte, NC | $13.10B |
| Synchrony Bank | Draper, UT | $10.06B |
| U.S. Bank N.A. | Cincinnati, OH | $7.65B |
| American Express National Bank | Sandy, UT | $5.61B |
| Truist Bank | Charlotte, NC | $4.98B |
| PNC Bank, N.A. | Wilmington, DE | $4.65B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $223.92B |
| March 31, 2026 | 4,336 | $224.07B |
| December 31, 2025 | 4,394 | $222.43B |
| September 30, 2025 | 4,435 | $224.50B |
| June 30, 2025 | 4,477 | $224.33B |
| March 31, 2025 | 4,519 | $223.60B |
| December 31, 2024 | 4,543 | $222.88B |
| September 30, 2024 | 4,572 | $222.74B |
Related
All codes on Schedule RI-B, Part II · All call report schedules · Find the code for a loan type · What a call report is