Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

The following table identifies our other significant accounting policies, along with the related Note:

TABLE 1.1: OTHER SIGNIFICANT ACCOUNTING POLICIES

Significant Accounting Policy

Note
Number

Note Title

Loans and Card Member Receivables

Note 2

Loans and Card Member Receivables

Reserves for Credit Losses

Note 3

Reserves for Credit Losses

Investment Securities

Note 4

Investment Securities

Asset Securitizations

Note 5

Asset Securitizations

Stock-Based Compensation

Note 10

Stock-Based Compensation

Legal Contingencies

Note 12

Contingencies, Commitments and Guarantees

Derivative Financial Instruments and Hedging Activities

Note 13

Derivatives and Hedging Activities

Fair Value Measurements

Note 14

Fair Values

Income Taxes

Note 19

Income Taxes

Earnings Per Common Share

Note 20

Earnings Per Common Share