RIADC390: Amount of Allowance for Credit Losses on Loan and Lease Losses Attributable to Credit Card Fees and Finance Charges
RIADC390 is the call report code for amount of allowance for credit losses on loan and lease losses attributable to credit card fees and finance charges, reported on Schedule RI-B, Part II, Changes in Allowances for Credit Losses. For Q2 2026, 48 banks reported it, totaling $5.21B; the median among the 24 with a nonzero amount was $39.6M. The largest value reported for Q2 2026 was $1.11B, by Synchrony Bank.
Definition
As of 12/31/2023, ASU 2016-13 'Measurement of Credit Losses on Financial Instruments,' was effective for all institutions.Report in this item the amount of the allowance for loan and lease losses that is attributable to outstanding fees and finance charges on credit cards (as defined for Schedule RC-C, Part I, item 6.a). This amount is a component of the amount reported in Schedule RC, item 4.c, and Schedule RI-B, part II, item 7. Do not include in this item the amount of any valuation allowance established for ipairment in retained interests in accrued interest receivable related to securitized credit cards.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADC390 sits on the call report
| Code | RIADC390 (prefix RIAD, item C390) |
|---|---|
| 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 | 2003 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADC390 |
|---|---|---|
| Synchrony Bank | Draper, UT | $1.11B |
| Capital One, N.A. | McLean, VA | $989.0M |
| American Express National Bank | Sandy, UT | $762.7M |
| Citibank, N.A. | Sioux Falls, SD | $751.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $464.0M |
| Bank of America, N.A. | Charlotte, NC | $297.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $219.0M |
| TD Bank USA, N.A. | Wilmington, DE | $184.9M |
| Comenity Capital Bank | Draper, UT | $120.0M |
| Merrick Bank | South Jordan, UT | $104.4M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 48 | $5.21B |
| March 31, 2026 | 49 | $5.44B |
| December 31, 2025 | 49 | $5.47B |
| September 30, 2025 | 47 | $5.36B |
| June 30, 2025 | 46 | $5.20B |
| March 31, 2025 | 48 | $5.32B |
| December 31, 2024 | 49 | $6.49B |
| September 30, 2024 | 48 | $6.35B |
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