Unamortized premiums and discounts, deferred fees and costs

[Table of Contents](#i6e014264141e49cfb6088f287bb6e6ad_13)

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|  |  | December 31, 2021 |
|  |  |  |  | Delinquent Loans |  |
| (Dollars in millions) |  | Current |  | 30-59Days |  | 60-89Days |  | > 90Days |  | TotalDelinquentLoans |  | TotalLoans |
| Commercial Banking: |  |  |  |  |  |  |  |  |  |  |  |  |
| Commercial and multifamily real estate |  | 35,100  |  |  | 92  |  |  | 35  |  |  | 35  |  |  | 162  |  |  | 35,262  |  |
| Commercial and industrial |  | 49,379  |  |  | 139  |  |  | 103  |  |  | 39  |  |  | 281  |  |  | 49,660  |  |
| Total commercial banking |  | 84,479  |  |  | 231  |  |  | 138  |  |  | 74  |  |  | 443  |  |  | 84,922  |  |
| Total loans(1) |  | $ | 270,655  |  |  | $ | 3,501  |  |  | $ | 1,656  |  |  | $ | 1,528  |  |  | $ | 6,685  |  |  | $ | 277,340  |  |
| % of Total loans |  | 97.59  | % |  | 1.26  | % |  | 0.60  | % |  | 0.55  | % |  | 2.41  | % |  | 100.00  | % |

\_\_\_\_\_\_\_\_\_\_(1)Loans include unamortized premiums and discounts, and unamortized deferred fees and costs totaling $1.4 billion as of both September 30, 2022 and December 31, 2021.The following table presents our loans held for investment that are 90 days or more past due that continue to accrue interest, loans that are classified as nonperforming and loans that are classified as nonperforming without an allowance as of September 30, 2022 and December 31, 2021. Nonperforming loans generally include loans that have been placed on nonaccrual status.Table 3.2: 90+ Day Delinquent Loans Accruing Interest and Nonperforming Loans

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|  |  | September 30, 2022 |  | December 31, 2021 |
| (Dollars in millions) |  | > 90 Days and Accruing |  | Nonperforming Loans(1) |  | Nonperforming Loans Without an Allowance |  | > 90 Days and Accruing |  | Nonperforming Loans(1) |  | Nonperforming Loans Without an Allowance |
| Credit Card: |  |  |  |  |  |  |  |  |  |  |  |  |
| Domestic credit card |  | $ | 1,607  |  |  | N/A |  | $ | 0  |  |  | $ | 1,110  |  |  | N/A |  | $ | 0  |  |
| International card businesses |  | 90  |  |  | $ | 8  |  |  | 0  |  |  | 82  |  |  | $ | 10  |  |  | 0  |  |
| Total credit card |  | 1,697  |  |  | 8  |  |  | 0  |  |  | 1,192  |  |  | 10  |  |  | 0  |  |
| Consumer Banking: |  |  |  |  |  |  |  |  |  |  |  |  |
| Auto |  | 0  |  |  | 474  |  |  | 0  |  |  | 0  |  |  | 344  |  |  | 0  |  |
| Retail banking |  | 0  |  |  | 43  |  |  | 5  |  |  | 0  |  |  | 47  |  |  | 4  |  |
| Total consumer banking |  | 0  |  |  | 517  |  |  | 5  |  |  | 0  |  |  | 391  |  |  | 4  |  |
| Commercial Banking: |  |  |  |  |  |  |  |  |  |  |  |  |
| Commercial and multifamily real estate |  | 3  |  |  | 243  |  |  | 219  |  |  | 3  |  |  | 383  |  |  | 268  |  |
| Commercial and industrial |  | 0  |  |  | 307  |  |  | 200  |  |  | 0  |  |  | 316  |  |  | 257  |  |
| Total commercial banking |  | 3  |  |  | 550  |  |  | 419  |  |  | 3  |  |  | 699  |  |  | 525  |  |
| Total |  | $ | 1,700  |  |  | $ | 1,075  |  |  | $ | 424  |  |  | $ | 1,195  |  |  | $ | 1,100  |  |  | $ | 529  |  |
| % of Total loans held for investment |  | 0.56  | % |  | 0.35  | % |  | 0.14  | % |  | 0.43  | % |  | 0.40  | % |  | 0.19  | % |

\_\_\_\_\_\_\_\_\_\_(1)We recognized interest income for loans classified as nonperforming of $2 million and $29 million for the three and nine months ended September 30, 2022, respectively, and $1 million and $21 million for the three and nine months ended September 30, 2021, respectively.Credit Quality IndicatorsWe closely monitor economic conditions and loan performance trends to assess and manage our exposure to credit risk. We discuss these risks and our credit quality indicator for each portfolio segment below.Credit CardOur credit card loan portfolio is highly diversified across millions of accounts and numerous geographies without significant individual exposure. We therefore generally manage credit risk based on portfolios with common risk characteristics. The risk in our credit card loan portfolio correlates to broad economic trends, such as unemployment rates and the U.S. Real Gross 

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|  | 80 | Capital One Financial Corporation (COF) |


