EAST WEST BANCORP INC
For the period ended Sep 30, 2026. Filed Nov 6, 2026.
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Sep 30, 2026 · Filed Nov 6, 2026
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Critical Accounting Policies and Estimates
The preparation of the Company's Consolidated Financial Statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and related disclosures. These estimates involve varying degrees of judgment and uncertainty, and actual results may differ materially from those estimates and assumptions. Management has identified certain accounting estimates as critical because they require significant judgments and assumptions. The Company's principal critical accounting estimates relate to:
allowance for credit losses;
fair value estimates;
goodwill impairment; and
income taxes.
There have been no significant changes to the Company's critical accounting estimates from those disclosed in Item 7. MD&A — Critical Accounting Estimatesin the Company’s 2025 Form 10-K. Additional information regarding the Company's significant accounting policies is described in Note 1 — Summary of Significant Accounting Policiesto the Consolidated Financial Statements in the Company’s 2025 Form 10-K.
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