U.S. Banks over $100B in Assets — Loan Loss Reserve / Loans, 2026Q2

Population: 32 Call Report filers, reporting date 2026-06-30.

Cite as: FACTANKER, https://factanker.com/banks/assets-gt-100b/loan-loss-reserve/2026Q2

← 2026Q1 · latest quarter

10th percentile	0.3%
25th percentile	0.6%
Median	1.4%
75th percentile	1.7%
90th percentile	3.2%
Mean	1.8%
Minimum	0.1%
Maximum	10.2%

Methodology & sources
Allowance for loan and lease losses (item 3123) divided by total loans and leases (item 2122), both at the quarter end. This is the reserve a bank has already set aside — it is NOT a realized loss rate and NOT a non-performing loan ratio.
One row per reporting institution (RSSD) as of 2026-06-30; percentiles computed in the database via percentile_cont, never by a model. Source: FFIEC Call Reports (public domain). Data: FACTANKER registry, precomputed 2026-09-06.

Evidence samples

Largest institutions in this group

JPMORGAN CHASE BANK, NATIONAL ASSOCIATION $4.1T assets · evidence
BANK OF AMERICA, NATIONAL ASSOCIATION $2.7T assets · evidence
CITIBANK, N.A. $2.0T assets · evidence
WELLS FARGO BANK, NATIONAL ASSOCIATION $1.9T assets · evidence
GOLDMAN SACHS BANK USA $758.8B assets · evidence

Not claimed

Population is Call Report filers (FDIC-insured commercial banks and savings institutions). Credit unions, holding companies and non-US banks are not part of it.
One row per reporting institution (RSSD), not per banking group: a holding company with three bank subsidiaries counts three times.
Income statement items are year-to-date, not quarterly. Ratios marked annualized are multiplied by 4 / quarter number; net income is not.
The state of an institution is its current head-office state from the Call Report directory, applied to all of its quarters.
Comparisons across 2011Q4 / 2012Q1 are not pure market movement: thrift institutions moved from the Thrift Financial Report into the Call Report in 2012Q1 (filers 6,789 -> 7,377).
sample_fact_ids evidence the three largest institutions of the class, not every number in the distribution.

All quarters of this metric · All U.S. Banks over $100B in Assets benchmarks · All bank benchmarks