Banks › Disclosure examples
Banks: Critical accounting estimates (MD&A)
Note: Item 303(b)(3) of Regulation S-K requires discussion of critical accounting estimates, including uncertainty and sensitivity.
JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) · Form 10-K for period ended 2025-12-31 · filed 2026-02-13 · Section: Item 15. Exhibits, Financial Statement Schedules.
Verbatim excerpt (161 words), formatting simplified. View full filing on EDGAR →
Financial: Page Three-Year Summary of Consolidated Financial Highlights 44 Five-Year Stock Performance 45 Management’s discussion and analysis: Introduction 46 Executive Overview 47 Consolidated Results of Operations 51 Consolidated Balance Sheets and Cash Flows Analysis 55 Explanation and Reconciliation of the Firm’s Use of Non-GAAP Financial Measures 59 Business Segment & Corpo ra te Results 62 Firmwide Risk Management 83 Strategic Risk Management 88 Capital Risk Management 89 Liquidity Risk Management 100 Reputation Risk Management 108 Credit and Investment Risk Management 109 Credit Portfolio 111 Consumer Credit Portfolio 112 Wholesale Credit Portfolio 118 Allowance for Credit Losses 129 Investment Portfolio Risk Management 132 Market Risk Management 133 Country Risk Management 143 C li mate Risk Manag ement 145 Operational Risk Management 146
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Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- Grant Thornton Insights (Grant Thornton · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – EDGAR Full Text Search (SEC · Regulator · Free)