April 28 (Bloomberg) -- The following table shows the $312 billion in asset writedowns and credit losses since the beginning of 2007, including reserves set aside for bad loans, at more than 100 of the world's biggest banks and securities firms.

Royal Bank of Scotland Group Plc, Britain's second-largest bank, reported 5.9 billion pounds ($12 billion) of writedowns last week. Nomura Holdings Inc., Japan's largest brokerage firm, reported a record quarterly loss last week due to writedowns.

The charges stem from the collapse of the U.S. subprime- mortgage market. The figures, from company statements and filings, also reflect some credit losses or writedowns of mortgage assets that aren't subprime as well as charges taken on leveraged-loan commitments.

Only writedowns and provisions that have filtered through to the income statement are included. Asset value reductions that some banks preferred to keep on their balance sheet and not charge against earnings are excluded.

All numbers are in billions of U.S. dollars, converted at today's exchange rate if reported in another currency. They are net of financial hedges the firms used to mitigate losses.

Firm                    Writedown     Credit Loss      Total

Citigroup                 35.3            5.6           40.9

UBS                       38                            38

Merrill Lynch             31.7                          31.7

Royal Bank of Scotland    14.9                          14.9

Bank of America            9.2            5.7           14.9

Morgan Stanley            12.6                          12.6

HSBC                       3              9.4           12.4

JPMorgan Chase             5.5            4.2            9.7

Credit Suisse              9.6                           9.6

IKB Deutsche               9                             9

Washington Mutual          0.3            8              8.3

Deutsche Bank              7.4                           7.4

Wachovia                   4.9            2.4            7.3

Credit Agricole            6.5                           6.5

Mizuho Financial Group     5.4                           5.4

Canadian Imperial (CIBC)   4.1                           4.1

Societe Generale           3.8                           3.8

Bayerische Landesbank      3.6                           3.6

Wells Fargo                0.9            2.7            3.6

E*Trade                    2.5            0.9            3.4

Lehman Brothers            3.3                           3.3

Barclays                   3.3                           3.3

WestLB                     3.2                           3.2

Bear Stearns               3.2                           3.2

National City              0.5            2.6            3.1

Goldman Sachs              3                             3

Dresdner                   2.7                           2.7

Nomura Holdings            2.5                           2.5

ABN Amro                   2.4                           2.4

Fortis                     2.3                           2.3

HSH Nordbank               2.3                           2.3

Bank of China              2                             2

LB Baden-Wuerttemberg      2                             2

Natixis                    1.9                           1.9

BNP Paribas                1.3            0.3            1.6

UniCredit                  1.6                           1.6

DZ Bank                    1.5                           1.5

Caisse d'Epargne           1.3                           1.3

Gulf International         1                             1

European banks not         9.4                           9.4
  listed above (a)

Asian banks not            6.9            0.4            7.3
  listed above (b)

North American banks       2.8            0.9            3.7
  not listed above (c)
                          ____          _____          _____

TOTALS*                   268.6          43.1 (d)      311.7

* Totals reflect figures before rounding. Some company names
have
been abbreviated for space.

(a) European banks whose losses are less than $1 billion each are in this group: ING Groep, Allied Irish Banks, Bradford & Bingley, Aareal Bank, Deutsche Postbank, Lloyds TSB Group, Standard Chartered, Northern Rock, HBOS, Dexia, Commerzbank, NordLB, Rabobank, HVB Group, Sachsen LB, Intesa Sanpaolo, Landesbank Hessen-Thueringen.

(b) Asian banks with writedowns less than $1 billion: Mitsubishi UFJ, Shinsei, Sumitomo Trust, Aozora Bank, DBS Group, Australia & New Zealand Banking Group, Abu Dhabi Commercial, Bank Hapoalim, Arab Banking Corp., Fubon Financial, Industrial & Commercial Bank of China, Citic International, BOC Hong Kong, Bank of East Asia, China Construction Bank, Sumitomo Mitsui, ICICI Bank.

(c) North American banks included in this group: Bank of Montreal, National Bank of Canada, Bank of Nova Scotia, Royal Bank of Canada, BB&T Corp., PNC Financial Services Group, SunTrust Banks, South Financial Group.

(d) The difference between writedown and credit loss: Investment banks and the investment-banking units of financial conglomerates mark their assets to market values, whether they're loans, securities or collateralized debt obligations, and label that a ``writedown'' when values decline. Commercial banks take charge-offs on loans that have defaulted and increase reserves for loans they expect to go bad, which they label ``credit losses.'' Commercial banks can have writedowns on holdings of bonds or CDOs as well.

To contact the reporter on this story: Yalman Onaran in New York at yonaran@bloomberg.net.

Last Updated: April 28, 2008 14:14 EDT