RBCAA — what changed in the latest 10-Q

Text added vs the prior filing · source: 10-Q · 2026-08-07

• oAbility to qualify for or realize tax-credit incentives including future R&D federal tax credits;

• ●The ability of RPS marketer-servicers to establish and maintain average deposit balances in line with Company expectations.

• ●The ability of RPS marketer-servicers to meet minimum contractual balance thresholds necessary to qualify for revenue sharing payments.

• Critical accounting policies are those that management believes are most important to the portrayal of the Company's financial condition and results of operations and require the use of difficult, subjective, or complex judgments. In determining whether an accounting policy is critical, management c…

• Management believes the Company’s most critical accounting estimate relates to the ACLL and the related Provision. Estimating the ACLL requires significant judgment regarding historical loss experience, current conditions, qualitative factors, and reasonable and supportable economic forecasts. Accor…

Text removed vs the prior filing · source: 10-Q · 2026-05-07

• ●RPS’ largest segment marketer-servicer’s ability to meet minimum contractual average deposit thresholds to earn revenue share payments.

• Critical accounting policies are those that management believes are the most important to the portrayal of the Company’s financial condition and results of operations and require management to make estimates that are difficult, subjective, and complex. Most accounting policies are not considered by …

• Republic believes its critical accounting policies and estimates relate to the ACLL and Provision. Management’s evaluation of the appropriateness of the ACLL is often the most critical accounting estimate for a financial institution, as the ACLL requires significant reliance on the use of estimates …

• The Company’s CECL method is a “static-pool” method that analyzes historical closed pools of loans over their expected lives to attain a loss rate, which is then adjusted for current conditions and reasonable, supportable forecasts prior to being applied to the current balance of the analyzed pools.…

• The Company’s Executive Chair/CEO serves as the Company’s CODM. Income before income tax expense is the reportable measure of segment profit or loss that the CODM regularly reviews and utilizes to allocate resources and evaluate performance.