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Loans, Allowance for Loan Losses and Allowance for Unfunded Credit Commitments
 9 Months Ended
Sep. 30, 2021
Receivables [Abstract]  
Loans and Allowance for Credit Losses: Loans and Unfunded Credit Commitments Loans and Allowance for Credit Losses: Loans and Unfunded Credit CommitmentsWe serve a variety of commercial clients in the private equity/venture capital, technology, life science/healthcare, premium wine and commercial real estate industries. Loans made to private equity/venture capital firm clients typically enable them to fund investments prior to their receipt of funds from capital calls and are reported under the Global Fund Banking class of financing receivable below. Our technology clients generally tend to be in the industries of hardware (such as semiconductors, communications, data, storage and electronics), software/internet (such as infrastructure software, applications, software services, digital content and advertising technology) and ERI. Our life science/healthcare clients primarily tend to be in the industries of biotechnology, medical devices, healthcare information technology and healthcare services. Loans to our technology and life science/healthcare clients are reported under the Investor Dependent, Cash Flow Dependent - SLBO and Innovation C&I classes of financing receivable below. We also make commercial and industrial loans, such as working capital lines and term loans for equipment and fixed assets, to clients that are not in the technology and life science/healthcare industries, which are reported in the Other C&I class of financing receivable below. Loans to the premium wine industry focus on vineyards and wineries that produce grapes and wines of high quality. Commercial real estate loans are generally acquisition financing for commercial properties such as office buildings, retail properties, apartment buildings,
and industrial/warehouse space. In addition to commercial loans, we make consumer loans through SVB Private Bank and provide real estate secured loans to eligible employees through our EHOP.
We also provide community development loans made as part of our responsibilities under the CRA. These loans are included within “construction loans” below and are primarily secured by real estate. Additionally, beginning in April 2020, we accepted applications under the PPP administered by the SBA under the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") and originated loans to qualified small businesses. Disbursement of PPP funds under the CARES Act originally expired on August 8, 2020, however, on December 27, 2020, the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (the "Economic Aid Act") was enacted, which extended the application period for PPP loans up to March 31, 2021, and allowed for certain PPP borrowers to apply for second draw loans. The disbursement phase of the PPP was further extended to June 30, 2021 pursuant to the PPP Extension Act of 2021.
Loan Portfolio Segments and Classes of Financing Receivables
Upon the completion of the acquisition of Boston Private on July 1, 2021, we modified our portfolio segments and classes of financing receivables to accommodate Boston Private loans. Refer to Note 1 — “Basis of Presentation” for additional information on our current portfolio segments and classes of financing receivables. For the periods presented prior to September 30, 2021, the following reclassifications have been made to conform to the current period presentation:
•Investor Dependent "Mid Stage" and "Later Stage" loans have been combined and presented as "Growth Stage."
•"Cash Flow Dependent - Other" and "Balance Sheet Dependent" loans have been combined and presented as "Innovation C&I."
Additionally, refer to Note 2 — “Business Combination” for information regarding the Boston Private acquisition.
The composition of loans at amortized cost basis broken out by class of financing receivable at September 30, 2021 and December 31, 2020 is presented in the following table:
(Dollars in millions)September 30, 2021December 31, 2020
Global fund banking$34,120 $25,543 
Investor dependent:
Early stage1,550 1,486 
Growth stage3,827 3,486 
Total investor dependent5,377 4,972 
Cash flow dependent - SLBO1,895 1,989 
Innovation C&I5,916 5,136 
Private bank (4)8,370 4,901 
CRE (4)2,753 — 
Premium wine (4)980 1,053 
Other C&I1,259 — 
Other (4)252 28 
PPP565 1,559 
Total loans (1) (2) (3)$61,487 $45,181 
ACL(398)(448)
Net loans$61,089 $44,733 
(1)    Total loans at amortized cost is net of unearned income of $240 million and $226 million at September 30, 2021 and December 31, 2020, respectively.
(2)     Included within our total loan portfolio are credit card loans of $548 million and $400 million at September 30, 2021 and December 31, 2020, respectively.
(3)     Included within our total loan portfolio are construction loans of $320 million and $118 million at September 30, 2021 and December 31, 2020, respectively.
(4)     Of our total loans, the table below includes those secured by real estate at amortized cost at September 30, 2021 and December 31, 2020 and were comprised of the following:
(Dollars in millions)September 30, 2021December 31, 2020
Real estate secured loans:
Private bank:
Loans for personal residence$6,684 $3,392 
Loans to eligible employees449 481 
Home equity lines of credit131 43 
Other136 143 
Total private bank loans secured by real estate$7,400 $4,059 
CRE:
Multifamily and residential investment1,047 — 
Retail564 — 
Office and medical540 — 
Manufacturing, industrial and warehouse309 — 
Hospitality155 — 
Other138 — 
Total CRE loans secured by real estate$2,753 $— 
Premium wine795 824 
Other281 57 
Total real estate secured loans$11,229 $4,940 
Credit Quality Indicators
For each individual client, we establish an internal credit risk rating for that loan, which is used for assessing and monitoring credit risk as well as performance of the loan and the overall portfolio. Our internal credit risk ratings are also used to summarize the risk of loss due to failure by an individual borrower to repay the loan. For our internal credit risk ratings, each individual loan is given a risk rating of 1 through 10. Loans risk-rated 1 through 4 are performing loans and translate to an internal rating of “Pass,” with loans risk-rated 1 being cash secured. Loans risk-rated 5 through 7 are performing loans; however, we consider them as demonstrating higher risk, which requires more frequent review of the individual exposures; these translate to an internal rating of “Criticized.” All of our nonaccrual loans are risk-rated 8 or 9 and are classified with the internal rating of "Nonperforming." Loans rated 10 are charged-off and are not included as part of our loan portfolio balance. We review our credit quality indicators on a quarterly basis for performance and appropriateness of risk ratings as part of our evaluation process for our ACL for loans.
The following tables summarize the credit quality indicators, broken out by class of financing receivable and vintage year, as of September 30, 2021 and December 31, 2020:

Term Loans by Origination Year
September 30, 2021 (Dollars in millions)20212020201920182017PriorRevolving LoansRevolving Loans Converted to Term LoansUnallocated (1)Total
Global fund banking:
Risk rating:
Pass $470 $111 $40 $54 $12 $6 $33,423 $— $— $34,116 
Criticized— — — — — — 3 1 — 4 
Nonperforming— — — — — — — — — — 
Total global fund banking$470 $111 $40 $54 $12 $6 $33,426 $1 $— $34,120 
Investor dependent:
Early stage:
Risk rating:
Pass $605 $386 $174 $35 $8 $1 $149 $— $— $1,358 
Criticized26 99 31 5 1 — 26 — — 188 
Nonperforming— — 3 1 — — — — — 4 
Total early stage$631 $485 $208 $41 $9 $1 $175 $— $— $1,550 
Growth stage:
Risk rating:
Pass $1,609 $1,120 $369 $113 $22 $2 $316 $5 $— $3,556 
Criticized80 84 51 4 1 — 25 — — 245 
Nonperforming— 14 1 3 — — 8 — — 26 
Total growth stage$1,689 $1,218 $421 $120 $23 $2 $349 $5 $— $3,827 
Total investor dependent$2,320 $1,703 $629 $161 $32 $3 $524 $5 $— $5,377 
Cash flow dependent - SLBO:
Risk rating:
Pass $780 $489 $280 $94 $85 $— $34 $— $— $1,762 
Criticized2 14 18 39 10 13 3 — — 99 
Nonperforming— — 12 10 7 — 5 — — 34 
Total cash flow dependent - SLBO$782 $503 $310 $143 $102 $13 $42 $— $— $1,895 
Innovation C&I
Risk rating:
Pass $1,426 $1,298 $334 $260 $131 $3 $1,983 $— $— $5,435 
Criticized35 112 73 17 — — 244 — — 481 
Nonperforming— — — — — — — — — — 
Total innovation C&I$1,461 $1,410 $407 $277 $131 $3 $2,227 $— $— $5,916 
Private bank:
Risk rating:
Pass $2,163 $2,159 $1,259 $566 $496 $1,053 $625 $10 $— $8,331 
Criticized— — 6 2 4 13 3 — — 28 
Nonperforming— — — 1 — 9 — 1 — 11 
Total private bank$2,163 $2,159 $1,265 $569 $500 $1,075 $628 $11 $— $8,370 
CRE
Risk rating:
Pass $256 $249 $359 $160 $263 $927 $120 $15 $— $2,349 
Criticized3 29 109 50 50 125 19 — — 385 
Nonperforming— — 5 14 — — — — — 19 
Total CRE$259 $278 $473 $224 $313 $1,052 $139 $15 $— $2,753 
Premium wine:
Risk rating:
Pass $129 $131 $182 $68 $66 $148 $114 $34 $— $872 
Criticized2 12 11 16 — 38 12 — — 91 
Nonperforming— — 7 — 10 — — — — 17 
Total premium wine$131 $143 $200 $84 $76 $186 $126 $34 $— $980 
Other C&I
Risk rating:
Pass $159 $179 $96 $93 $33 $310 $324 $10 $— $1,204 
Criticized5410922155— 52 
Nonperforming— — — 1 — 1 1 — — 3 
Total other C&I$164 $183 $106 $103 $35 $313 $340 $15 $— $1,259 
Other:
Risk rating:
Pass $25 $114 $97 $21 $13 $— $4 $— $(29)$245 
Criticized— — 1 3 3 — — — — 7 
Nonperforming— — — — — — — — — — 
Total other$25 $114 $98 $24 $16 $— $4 $— $(29)$252 
PPP:
Risk rating:
Pass $387 $120 $— $— $— $— $— $— $— $507 
Criticized27 31 — — — — — — — 58 
Nonperforming— — — — — — — — — — 
Total PPP$414 $151 $— $— $— $— $— $— $— $565 
Total loans$8,189 $6,755 $3,528 $1,639 $1,217 $2,651 $37,456 $81 $(29)$61,487 
(1)    These amounts consist of fees and clearing items that have not yet been allocated at the loan level.


Term Loans by Origination Year
December 31, 2020 (Dollars in millions)20202019201820172016PriorRevolving LoansRevolving Loans Converted to Term LoansTotal
Global fund banking:
Risk rating:
Pass $440 $48 $69 $23 $2 $6 $24,947 $2 $25,537 
Criticized—————— — 6 6 
Nonperforming—————— — — — 
Total global fund banking$440 $48 $69 $23 $2 $6 $24,947 $8 $25,543 
Investor dependent:
Early stage:
Risk rating:
Pass $667 $370 $121 $32 $1 $1 $96 $1 $1,289 
Criticized47 73 26 10 4 — 19 — 179 
Nonperforming2 9 5 1 — — 1 — 18 
Total early stage$716 $452 $152 $43 $5 $1 $116 $1 $1,486 
Growth stage:
Risk rating:
Pass $1,746 $696 $316 $61 $5 $9 $325 $8 $3,166 
Criticized65 103 56 9 — 7 47 — 287 
Nonperforming17 3 4 3 — — 6 — 33 
Total growth stage$1,828 $802 $376 $73 $5 $16 $378 $8 $3,486 
Total investor dependent$2,544 $1,254 $528 $116 $10 $17 $494 $9 $4,972 
Cash flow dependent - SLBO:
Risk rating:
Pass $791 $452 $274 $167 $37 $— $75 $— $1,796 
Criticized— 70 39 22 13 — 9 — 153 
Nonperforming— 12 16 7 — — 5 — 40 
Total cash flow dependent - SLBO$791 $534 $329 $196 $50 $— $89 $— $1,989 
Innovation C&I:
Risk rating:
Pass $1,718 $703 $378 $152 $39 $— $1,791 $1 $4,782 
Criticized75 72 34 4 — — 163 — 348 
Nonperforming— — 5 — — — 1 — 6 
Total sponsor led buyout$1,793 $775 $417 $156 $39 $— $1,955 $1 $5,136 
Private bank:
Risk rating:
Pass $1,878 $1,153 $394 $353 $295 $406 $382 $1 $4,862 
Criticized3 10 5 1 5 8 1 — 33 
Nonperforming— — 3 — — 2 1 — 6 
Total private bank$1,881 $1,163 $402 $354 $300 $416 $384 $1 $4,901 
Premium wine:
Risk rating:
Pass $127 $194 $71 $79 $115 $154 $135 $36 $911 
Criticized18 24 36 10 13 6 34 — 141 
Nonperforming— — — — 1 — — — 1 
Total Premium wine$145 $218 $107 $89 $129 $160 $169 $36 $1,053 
Other:
Risk rating:
Pass $— $16 $11 $— $— $1 $— $— $28 
Criticized— — — — — — — — — 
Nonperforming— — — — — — — — — 
Total other$— $16 $11 $— $— $1 $— $— $28 
PPP:
Risk rating:
Pass $1,456 $— $— $— $— $— $— $— $1,456 
Criticized103 — — — — — — — 103 
Nonperforming— — — — — — — — — 
Total PPP$1,559 $— $— $— $— $— $— $— $1,559 
Total loans$9,153 $4,008 $1,863 $934 $530 $600 $28,038 $55 $45,181 
Allowance for Credit Losses: Loans
In the third quarter of 2021, the ACL for loans increased by $2 million from the prior quarter, driven primarily by growth in our loan portfolio, both from the acquisition of Boston Private and organic, which was offset by enhancements made to our allowance model and improved economic conditions within our forecasted assumptions.
The Moody's Analytics September 2021 forecast was utilized in our quantitative model for the ACL as of September 30, 2021 for both legacy and acquired loans. The forecast assumptions included an improvement in the unemployment rate and a strong forecasted gross domestic product growth rate, both as a result of ongoing economic stabilization as the pandemic's impact begins to subside. We determined the forecast to be a reasonable view of the outlook for the economy given the available information at current quarter end. To the extent we identified credit risk considerations that were not captured by the Moody's Analytics September 2021 forecast, we addressed the risk through management's qualitative adjustments to our ACL.
The enhancements made to our legacy reserving model were made in normal course, with the primary enhancements being the addition of two years of portfolio data, more granular prepayment models and the re-selection of macroeconomic variables.
We do not estimate expected credit losses on AIR on loans, as AIR is reversed or written off when the full collection of the AIR related to a loan becomes doubtful. AIR on loans totaled $160 million at September 30, 2021 and $126 million at December 31, 2020 and is reported in "Accrued interest receivable and other assets" in our unaudited interim consolidated balance sheets.
The following tables summarize the activity relating to our ACL for loans for the three and nine months ended September 30, 2021 and 2020, broken out by portfolio segment:
Three months ended September 30, 2021Beginning Balance June 30, 2021Initial Allowance on PCD LoansCharge-offsRecoveries(Reduction) Provision for Credit Losses (1)Ending Balance September 30, 2021
(Dollars in millions)
Global fund banking$66 $— $— $— $(7)$59 
Investor dependent158 — (17)5 (8)138 
Cash flow dependent and innovation C&I119 — (1)3 (12)109 
Private bank47 1 (1)— (16)31 
CRE— 17 — — 23 40 
Other C&I— 4 — — 8 12 
Premium wine and other6 — — — 3 9 
Total ACL$396 $22 $(19)$8 $(9)$398 
(1)    The provision for loan losses for the three months ended September 30, 2021 includes a post-combination provision of $44 million related to non-PCD loans from the Boston Private acquisition.
Three months ended September 30, 2020Beginning Balance June 30, 2020Charge-offsRecoveries(Reduction) Provision for Credit LossesForeign Currency Translation AdjustmentsEnding Balance September 30, 2020
(Dollars in millions)
Global fund banking$54 $— $— $(15)$— $39 
Investor dependent292 (28)4 (5)— 263 
Cash flow dependent and innovation C&I123 — — (2)— 121 
Private Bank91 — — (15)— 76 
Premium wine and other26 — — (16)1 11 
PPP4 — — (1)— 3 
Total ACL$590 $(28)$4 $(54)$1 $513 
Nine months ended September 30, 2021Beginning Balance December 31, 2020Initial Allowance on PCD LoansCharge-offsRecoveriesProvision (Reduction) for Credit Losses (1)Ending Balance September 30, 2021
(Dollars in millions)
Global fund banking$46 $— $(80)$— $93 $59 
Investor dependent213 — (37)13 (51)138 
Cash flow dependent and innovation C&I125 — (8)3 (11)109 
Private bank53 1 (3)— (20)31 
CRE— 17 — — 23 40 
Other C&I— 4 — — 8 12 
Premium wine and other9 — (1)— 1 9 
PPP2 — — — (2)— 
Total ACL$448 $22 $(129)$16 $41 $398 
(1)    The provision for loan losses for the nine months ended September 30, 2021 includes a post-combination provision of $44 million related to non-PCD loans from the Boston Private acquisition.


Nine months ended September 30, 2020Beginning Balance December 31, 2019Impact of Adopting ASC 326Charge-offsRecoveriesProvision (Reduction) for Credit LossesForeign Currency Translation AdjustmentsEnding Balance September 30, 2020
(Dollars in millions)
Global fund banking$107 $(70)$— $— $2 $— $39 
Investor dependent82 72 (67)12 165 (1)263 
Cash flow dependent and innovation C&I81 (1)(11)3 50 (1)121 
Private bank22 12 (2)— 44 — 76 
Premium wine and other13 12 — 1 (17)2 11 
PPP— — — — 3 — 3 
Total ACL$305 $25 $(80)$16 $247 $— $513 
The following table summarizes the aging of our loans broken out by class of financing receivable as of September 30, 2021 and December 31, 2020:
(Dollars in millions)30 - 59
  Days Past  
Due		60 - 89
  Days Past  
Due		Equal to or Greater
Than 90
  Days Past  
Due		  Total Past  
Due		Current  Total   Loans Past Due
90 Days or
More Still
Accruing
Interest
September 30, 2021:
Global fund banking$— $— $— $— $34,120 $34,120 $— 
Investor dependent:
Early stage1 — — 1 1,549 1,550 — 
Growth stage2 — — 2 3,825 3,827 — 
Total investor dependent3 — — 3 5,374 5,377 — 
Cash flow dependent - SLBO— — — — 1,895 1,895 — 
Innovation C&I1 3 — 4 5,912 5,916 — 
Private bank1 2 8 11 8,359 8,370 2 
CRE14 — — 14 2,739 2,753 — 
Premium wine— — 17 17 963 980 — 
Other C&I3 1 1 5 1,254 1,259 — 
Other— — — — 252 252 — 
PPP— — 1 1 564 565 1 
Total loans$22 $6 $27 $55 $61,432 $61,487 $3 
December 31, 2020:
Global fund banking$28 $— $— $28 $25,515 $25,543 $— 
Investor dependent:
Early stage6 2 — 8 1,478 1,486 — 
Growth stage11 — 1 12 3,474 3,486 — 
Total investor dependent17 2 1 20 4,952 4,972 — 
Cash flow dependent - SLBO— — — — 1,989 1,989 — 
Innovation C&I7 1 — 8 5,128 5,136 — 
Private bank4 4 — 8 4,893 4,901 — 
Premium wine3 — 1 4 1,049 1,053 — 
Other— — — — 28 28 — 
PPP— — — — 1,559 1,559 — 
Total loans$59 $7 $2 $68 $45,113 $45,181 $— 
Nonaccrual Loans
The following table summarizes our nonaccrual loans with no allowance for credit loss at September 30, 2021 and December 31, 2020:
September 30, 2021December 31, 2020
(Dollars in millions)Nonaccrual LoansNonaccrual Loans with no Allowance for Credit LossNonaccrual Loans Nonaccrual Loans with no Allowance for Credit Loss
Investor dependent:
Early stage$4 $— $18 $— 
Growth stage26 — 33 3 
Total investor dependent30 — 51 3 
Cash flow dependent - SLBO34 — 40 — 
Innovation C&I— — 6 1 
Private bank11 2 6 3 
CRE19 — — — 
Premium wine17 17 1 1 
Other C&I3 — — — 
Total nonaccrual loans (1)$114 $19 $104 $8 
(1)    Nonaccrual loans at September 30, 2021 include $31 million of loans that were acquired from Boston Private.
TDRs
As of September 30, 2021, we had 57 TDRs with a total carrying value of $122 million where concessions have been granted to borrowers experiencing financial difficulties, in an attempt to maximize collection. There was less than $1 million of unfunded commitments available for funding to the clients associated with these TDRs as of September 30, 2021.
The following table summarizes our loans modified in TDRs, broken out by class of financing receivable at September 30, 2021 and December 31, 2020:
(Dollars in millions)September 30, 2021December 31, 2020
Loans modified in TDRs:
Investor dependent:
Early stage$— $7 
Growth stage26 29 
Total investor dependent26 36 
Cash flow dependent - SLBO34 22 
Innovation C&I— 1 
Private bank10 — 
CRE48 — 
Premium wine2 2 
Other C&I2 — 
Total loans modified in TDRs (1)$122 $61 
(1)    Loans modified in TDRs at September 30, 2021 include 48 loans with a total balance of $60 million that were acquired from Boston Private.
The following table summarizes the recorded investment in loans modified in TDRs, broken out by class of financing receivable, for modifications made during the three and nine months ended September 30, 2021 and 2020:
 Three months ended September 30, Nine months ended September 30,
(Dollars in millions)2021202020212020
Loans modified in TDRs during the period:
Investor dependent:
Early stage$— $4 $1 $4 
Growth stage8 — 8 4 
Total investor dependent8 4 9 8 
Cash flow dependent - SLBO— 21 12 21 
Innovation C&I— 1 — 2 
Private bank2 — 2 — 
CRE43 — 43 — 
Premium wine— — — 1 
Total loans modified in TDRs during the period (1) (2)$53 $26 $66 $32 
(1)There were no partial charge-offs for the three months ended September 30, 2021 and $7 million for the nine months then ended, compared to $14 million and $31 million of partial charge-offs for the three and nine months ended September 30, 2020, respectively.
(2)Loans modified in TDRs during the three and nine months ended September 30, 2021 include $45 million of loans acquired from Boston Private that were subsequently modified in TDRs.

During the three months ended September 30, 2021, new TDRs of $17 million were modified through payment deferrals granted to our clients, $14 million were modified through term extensions and $22 million were modified through a combination thereof. During the three months ended September 30, 2020, new TDRs of $25 million were modified through payment deferrals and $1 million through forgiveness of principal.
During the nine months ended September 30, 2021, new TDRs of $30 million were modified through payment deferrals granted to our clients, $14 million were modified through term extensions and $22 million were modified through a combination thereof. During the nine months ended September 30, 2020, new TDRs of $31 million were modified through payment deferrals and $1 million through forgiveness of principal.
The following table summarizes the recorded investment in loans modified in TDRs within the previous 12 months that subsequently defaulted during the three and nine months ended September 30, 2021 and September 30, 2020:
 Three months ended September 30, Nine months ended September 30,
(Dollars in millions)2021202020212020
TDRs modified within the previous 12 months that defaulted during the period:
Premium wine$— $1 $— $1 
Total TDRs modified within the previous 12 months that defaulted in the period$— $1 $— $1 
Charge-offs and defaults on previously restructured loans are evaluated to determine the impact to the ACL for loans, if any. The evaluation of these defaults may impact the assumptions used in calculating the reserve on other TDRs and nonaccrual loans as well as management’s overall outlook of macroeconomic factors that affect the reserve on the loan portfolio as a whole. After evaluating the charge-offs and defaults experienced on our TDRs we determined that no change to our reserving methodology for TDRs was necessary to determine the ACL for loans as of September 30, 2021.
ACL: Unfunded Credit Commitments
We maintain a separate ACL for unfunded credit commitments that is determined using a methodology that is inherently similar to the methodology used for calculating the ACL for loans. At September 30, 2021, our ACL estimates utilized the Moody's economic forecasts from September 2021 as mentioned above. In the third quarter of 2021, the ACL for unfunded commitments increased by $29 million from the prior quarter, driven primarily by growth in our outstanding commitments and compositional changes in our portfolio.
The following table summarizes the activity relating to our ACL for unfunded credit commitments for the three and nine months ended September 30, 2021 and 2020:
 Three months ended September 30, Nine months ended September 30,
(Dollars in millions)2021202020212020
ACL: unfunded credit commitments, beginning balance$120 $99 $121 $67 
Impact of adopting ASC 326— — — 23 
Provision for credit losses (1)29 2 28 11 
ACL: unfunded credit commitments, ending balance (2)$149 $101 $149 $101 
(1)The provision for credit losses for unfunded credit commitments for the three and nine months ended September 30, 2021 includes a post-combination provision of $2 million related to commitments acquired from Boston Private.
(2)The “ACL: unfunded credit commitments” is included as a component of “other liabilities” on our unaudited interim consolidated balance sheets. See Note 12 — “Off-Balance Sheet Arrangements, Guarantees and Other Commitments” of this report for additional disclosures related to our commitments to extend credit.