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## Not D 

The following is a summary of changes in the allowance for loan losses: 

## Allowance for Loan Losses 

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The $880.0 million increase in allowance for loan losses for the year ended December 31, 2002, reflects an increase in average reported loans, a rise in net charge- offs, the revised application of Subprime Guidelines (see Note O), and the $133.4 million one-time impact resulting from a change in recoveries estimate. 

Loans totaling approximately $567.4 million and $284.5 million, representing amounts which were greater than 90 days past due, were included in the Company’s reported loan portfolio as of December 31, 2002 and 2001, respectively. 

## Not E 

Premises and equipment were as follows: 

## Premises and Equipment 

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Depreciation and amortization expense was $264.8 million, $236.0 million and $180.3 million, for the years ended December 31, 2002, 2001 and 2000, respectively. 

