May 9 (Bloomberg) -- The following table shows the $323 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.

HBOS, Britain's largest mortgage bank, reported 2.8 billion pounds ($5.5 billion) of writedowns last week. Lloyds TSB Group Plc, Britain's largest provider of checking accounts, reported 387 million pounds of writedowns this week. To see quarterly breakdowns of writedowns at banks and losses worldwide, type or click on WDCI. Data on WDCI are updated daily.

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                       38.2                          38.2

Merrill Lynch             31.7                          31.7

Royal Bank of Scotland    15.2                          15.2

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               8.9                           8.9

Washington Mutual          0.3            8              8.3

Deutsche Bank              7.6                           7.6

Wachovia                   4.6            2.4            7

Credit Agricole            6.4                           6.4

HBOS                       5.9                           5.9

Mizuho Financial Group     5.5                           5.5

Canadian Imperial (CIBC)   4.1                           4.1

Societe Generale           4                             4

Fortis                     3.7                           3.7

Bayerische Landesbank      3.6                           3.6

E*Trade                    2.5            0.9            3.4

Dresdner                   3.4                           3.4

Wells Fargo                0.6            2.7            3.3

Lehman Brothers            3.3                           3.3

Barclays                   3.2                           3.2

WestLB                     3.2                           3.2

Bear Stearns               3.2                           3.2

National City              0.5            2.6            3.1

Goldman Sachs              3                             3

Nomura Holdings            2.5                           2.5

ABN Amro                   2.4                           2.4

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                  1.5                           1.5

DZ Bank                    1.5                           1.5

Lloyds TSB                 1.3                           1.3

Commerzbank                1.3                           1.3

Caisse d'Epargne           1.2                           1.2

Hypo Real Estate           1                             1

Gulf International         1                             1

European banks not         8.8                           8.8
  listed above (a)

Asian banks not            7.3            0.4            7.7
  listed above (b)

North American banks       3              1.1            4.1
  not listed above (c)
                          ____          _____          _____

TOTALS*                   280            43.3 (d)      323.3

* 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, Standard Chartered, Northern Rock, Dexia, NordLB, Rabobank, HVB Group, Sachsen LB, Intesa Sanpaolo, Landesbank Hessen-Thueringen, SEB AB, Erste Bank, DnB NOR, Anglo Irish.

(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, State Bank of India, United Overseas, Wing Lung.

(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, Sovereign Bancorp, First Horizon.

(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: May 9, 2008 13:10 EDT