ONEMAIN FINANCE CORP
For the period ended Jun 30, 2026. Filed Jul 30, 2026.
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Jun 30, 2026 · Filed Jul 30, 2026
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Critical Accounting Policies and Estimates
We describe our significant accounting policies used in the preparation of our condensed consolidated financial statements in Note 2 of the Notes to the Consolidated Financial Statements in Part II - Item 8 included in our Annual Report. We consider the allowance for finance receivable losses to be a critical accounting policy because it involves critical accounting estimates and a significant degree of management judgment.
There have been no material changes to our critical accounting policies or to our methodologies for deriving critical accounting estimates during the six months ended June 30, 2026.
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