Discontinued — last reported Q3 '23
Off-Balance Sheet Credit Loss Liability
Current LiabilitiesBank of America Off-Balance Sheet Credit Loss Liability increased by 6.1% to $1.18B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 7.4%, from $1.10B to $1.18B. Over 5 years (FY 2020 to FY 2025), Off-Balance Sheet Credit Loss Liability shows a downward trend with a -8.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2018
Last reportedQ3 2023
How to read this metric
An increase suggests the bank anticipates higher credit risk in its pipeline of commitments.
Detailed definition
This liability represents the estimated credit losses associated with off-balance sheet financial instruments, such as l...
Peer comparison
Standard under current expected credit loss (CECL) accounting frameworks.
Metric ID:
off_balance_sheet_credit_loss_liabilityHistorical Data
19 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $1.69B | $1.54B | $1.46B | $1.38B | $1.46B | $1.52B | $1.54B | $1.44B | $1.39B | $1.35B | $1.21B | $1.16B | $1.10B | $1.10B | $1.10B | $1.11B | $1.14B | $1.11B | $1.18B |
| QoQ Change | — | -8.8% | -5.3% | -5.3% | +5.9% | +3.7% | +1.7% | -6.7% | -3.4% | -2.5% | -10.6% | -4.2% | -4.7% | -0.4% | -0.4% | +1.3% | +3.0% | -3.0% | +6.1% |
| YoY Change | — | — | — | — | -13.4% | -1.5% | +5.8% | +4.2% | -5.0% | -10.7% | -21.5% | -19.4% | -20.5% | -18.7% | -9.3% | -4.1% | +3.5% | +0.8% | +7.4% |
Range$1.10B – $1.69B
CAGR-7.7%
Avg YoY Growth-6.8%
Median YoY Growth-5.0%
Off-Balance Sheet Credit Loss Liability at Other Companies
Frequently Asked Questions
- What is Bank of America's off-balance sheet credit loss liability?
- Bank of America (BAC) reported off-balance sheet credit loss liability of $1.18B in Q4 2025.
- How has Bank of America's off-balance sheet credit loss liability changed year-over-year?
- Bank of America's off-balance sheet credit loss liability increased by 7.4% year-over-year, from $1.10B to $1.18B.
- What is the long-term trend for Bank of America's off-balance sheet credit loss liability?
- Over 5 years (2020 to 2025), Bank of America's off-balance sheet credit loss liability has grown at a -8.9% compound annual growth rate (CAGR), from $1.88B to $1.18B.
- What does off-balance sheet credit loss liability mean?
- Estimated losses for potential future credit obligations like loan commitments.