AMERICAN EXPRESS CO 10-K form for the fiscal year ended 2023-12-31, page 96: 
CONSOLIDATED BALANCE SHEETS
|    |                                                                                                                                                                                                                      |         |         |      |         |    |         |
|---:|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------|:--------|:-----|:--------|:---|:--------|
|  1 | December 31 (Millions, except share data)                                                                                                                                                                            | 2023    |         | 2022 |         |    |         |
|  2 | Assets                                                                                                                                                                                                               |         |         |      |         |    |         |
|  3 | Cash and cash equivalents                                                                                                                                                                                            |         |         |      |         |    |         |
|  4 | Cash and due from banks (includes restricted cash of consolidated variable interest entities: 2023, nil; 2022, $5)                                                                                                   | $       | 7,118   |      |         | $  | 5,510   |
|  5 | Interest-bearing deposits in other banks (includes securities purchased under resale agreements: 2023, nil; 2022, $318)                                                                                              | 39,312  |         |      | 28,097  |    |         |
|  6 | Short-term investment securities (includes restricted investments of consolidated variable interest entities: 2023, $66; 2022, $54)                                                                                  | 166     |         |      | 307     |    |         |
|  7 | Total cash and cash equivalents (includes restricted cash: 2023, $514; 2022, $544)                                                                                                                                   | 46,596  |         |      | 33,914  |    |         |
|  8 | Card Member receivables (includes gross receivables available to settle obligations of a consolidated variable interest entity: 2023, $4,587; 2022, $5,193), less reserves for credit losses: 2023, $174; 2022, $229 | 60,237  |         |      | 57,384  |    |         |
| 10 | Card Member loans (includes gross loans available to settle obligations of a consolidated variable interest entity: 2023, $28,590; 2022, $28,461), less reserves for credit losses: 2023, $5,118; 2022, $3,747       | 120,877 |         |      | 104,217 |    |         |
| 11 | Other loans, less reserves for credit losses: 2023, $126; 2022, $59                                                                                                                                                  | 6,960   |         |      | 5,357   |    |         |
| 12 | Investment securities                                                                                                                                                                                                | 2,186   |         |      | 4,578   |    |         |
| 13 | Premises and equipment, less accumulated depreciation and amortization: 2023, $9,911; 2022, $9,850                                                                                                                   | 5,138   |         |      | 5,215   |    |         |
| 14 | Other assets, less reserves for credit losses: 2023, $27; 2022, $22                                                                                                                                                  | 19,114  |         |      | 17,689  |    |         |
| 15 | Total assets                                                                                                                                                                                                         | $       | 261,108 |      |         | $  | 228,354 |
| 16 | Liabilities and Shareholders' Equity                                                                                                                                                                                 |         |         |      |         |    |         |
| 17 | Liabilities                                                                                                                                                                                                          |         |         |      |         |    |         |
| 18 | Customer deposits                                                                                                                                                                                                    | $       | 129,144 |      |         | $  | 110,239 |
| 19 | Accounts payable                                                                                                                                                                                                     | 13,109  |         |      | 12,133  |    |         |
| 20 | Short-term borrowings                                                                                                                                                                                                | 1,293   |         |      | 1,348   |    |         |
| 21 | Long-term debt (includes debt issued by consolidated variable interest entities: 2023, $13,426; 2022, $12,662)                                                                                                       | 47,866  |         |      | 42,573  |    |         |
| 22 | Other liabilities                                                                                                                                                                                                    | 41,639  |         |      | 37,350  |    |         |
| 23 | Total liabilities                                                                                                                                                                                                    | $       | 233,051 |      |         | $  | 203,643 |
| 24 | Contingencies and Commitments (Note 12)                                                                                                                                                                              |         |         |      |         |    |         |
| 25 | Shareholders' Equity                                                                                                                                                                                                 |         |         |      |         |    |         |
| 26 | Preferred shares, $1.662/3 par value, authorized 20 million shares; issued and outstanding 1,600 shares as of December 31, 2023 and 2022 (Note 16)                                                                   | -       |         |      | -       |    |         |
| 27 | Common shares, $0.20 par value, authorized 3.6 billion shares; issued and outstanding 723 million shares as of December 31, 2023 and 743 million shares as of December 31, 2022                                      | 145     |         |      | 149     |    |         |
| 28 | Additional paid-in capital                                                                                                                                                                                           | 11,372  |         |      | 11,493  |    |         |
| 29 | Retained earnings                                                                                                                                                                                                    | 19,612  |         |      | 16,279  |    |         |
| 30 | Accumulated other comprehensive income (loss)                                                                                                                                                                        | (3,072) |         |      | (3,210) |    |         |
| 31 | Total shareholders' equity                                                                                                                                                                                           | 28,057  |         |      | 24,711  |    |         |
| 32 | Total liabilities and shareholders' equity                                                                                                                                                                           | $       | 261,108 |      |         | $  | 228,354 |

See Notes to Consolidated Financial Statements.

96




, Discover Financial Services 10-K form for the fiscal year ended 2023-12-31, page 85: 
DISCOVER FINANCIAL SERVICES


Consolidated Statements of Financial Condition

(dollars in millions, except for share amounts)|    |                                                                                                                                                                                                                |              |         |      |          |    |         |
|---:|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------|:--------|:-----|:---------|:---|:--------|
|  1 |                                                                                                                                                                                                                | December 31, |         |      |          |    |         |
|  2 |                                                                                                                                                                                                                | 2023         |         | 2022 |          |    |         |
|  3 | Assets                                                                                                                                                                                                         |              |         |      |          |    |         |
|  4 | Cash and cash equivalents                                                                                                                                                                                      | $            | 11,685  |      |          | $  | 8,856   |
|  5 | Restricted cash                                                                                                                                                                                                | 43           |         |      | 41       |    |         |
|  7 | Investment securities (includes available-for-sale securities of $13,402 and $11,987 reported at fair value with associated amortized cost of $13,451 and $12,167 at December 31, 2023 and 2022, respectively) | 13,655       |         |      | 12,208   |    |         |
|  8 | Loan receivables                                                                                                                                                                                               |              |         |      |          |    |         |
|  9 | Loan receivables                                                                                                                                                                                               | 128,409      |         |      | 112,120  |    |         |
| 10 | Allowance for credit losses                                                                                                                                                                                    | (9,283)      |         |      | (7,374)  |    |         |
| 11 | Net loan receivables                                                                                                                                                                                           | 119,126      |         |      | 104,746  |    |         |
| 12 | Premises and equipment, net                                                                                                                                                                                    | 1,091        |         |      | 1,003    |    |         |
| 13 | Goodwill                                                                                                                                                                                                       | 255          |         |      | 255      |    |         |
| 15 | Other assets                                                                                                                                                                                                   | 5,667        |         |      | 4,597    |    |         |
| 16 | Total assets                                                                                                                                                                                                   | $            | 151,522 |      |          | $  | 131,706 |
| 17 | Liabilities and Stockholders' Equity                                                                                                                                                                           |              |         |      |          |    |         |
| 18 | Liabilities                                                                                                                                                                                                    |              |         |      |          |    |         |
| 19 | Deposits                                                                                                                                                                                                       |              |         |      |          |    |         |
| 20 | Interest-bearing deposit accounts                                                                                                                                                                              | $            | 107,493 |      |          | $  | 90,151  |
| 21 | Non-interest-bearing deposit accounts                                                                                                                                                                          | 1,438        |         |      | 1,485    |    |         |
| 22 | Total deposits                                                                                                                                                                                                 | 108,931      |         |      | 91,636   |    |         |
| 23 | Short-term borrowings                                                                                                                                                                                          | 750          |         |      | -        |    |         |
| 24 | Long-term borrowings                                                                                                                                                                                           | 20,581       |         |      | 20,108   |    |         |
| 25 | Accrued expenses and other liabilities                                                                                                                                                                         | 6,432        |         |      | 5,618    |    |         |
| 26 | Total liabilities                                                                                                                                                                                              | 136,694      |         |      | 117,362  |    |         |
| 27 | Commitments, contingencies and guarantees (Notes 15, 18 and 19)                                                                                                                                                |              |         |      |          |    |         |
| 28 | Stockholders' Equity                                                                                                                                                                                           |              |         |      |          |    |         |
| 29 | Common stock, par value $0.01 per share; 2,000,000,000 shares authorized; 570,837,720 and 569,689,007 shares issued at December 31, 2023 and 2022, respectively                                                | 6            |         |      | 6        |    |         |
| 30 | Preferred stock, par value $0.01 per share; 200,000,000 shares authorized; 10,700 shares issued and outstanding at December 31, 2023 and 2022, respectively                                                    | 1,056        |         |      | 1,056    |    |         |
| 31 | Additional paid-in capital                                                                                                                                                                                     | 4,553        |         |      | 4,468    |    |         |
| 32 | Retained earnings                                                                                                                                                                                              | 30,448       |         |      | 28,207   |    |         |
| 33 | Accumulated other comprehensive loss                                                                                                                                                                           | (225)        |         |      | (339)    |    |         |
| 34 | Treasury stock, at cost; 320,734,860 and 302,305,216 shares at December 31, 2023 and 2022, respectively                                                                                                        | (21,010)     |         |      | (19,054) |    |         |
| 35 | Total stockholders' equity                                                                                                                                                                                     | 14,828       |         |      | 14,344   |    |         |
| 36 | Total liabilities and stockholders' equity                                                                                                                                                                     | $            | 151,522 |      |          | $  | 131,706 |
The table below presents the carrying amounts of certain assets and liabilities of Discover Financial Services' consolidated variable interest entities ("VIEs"), which are included in the consolidated statements of financial condition above. The assets in the table below include those assets that can only be used to settle obligations of the consolidated VIEs. The liabilities in the table below include third-party liabilities of consolidated VIEs only and exclude intercompany balances that eliminate in consolidation. The liabilities also exclude amounts for which creditors have recourse to the general credit of Discover Financial Services.
|    |                                                                       |              |         |      |    |         |
|---:|:----------------------------------------------------------------------|:-------------|:--------|:-----|:---|:--------|
|  1 |                                                                       | December 31, |         |      |    |         |
|  2 |                                                                       | 2023         |         | 2022 |    |         |
|  3 | Assets                                                                |              |         |      |    |         |
|  4 | Restricted cash                                                       | $            | 43      |      | $  | 41      |
|  5 | Loan receivables                                                      | $            | 30,590  |      | $  | 25,937  |
|  6 | Allowance for credit losses allocated to securitized loan receivables | $            | (1,347) |      | $  | (1,152) |
|  7 | Other assets                                                          | $            | 3       |      | $  | 3       |
|  8 | Liabilities                                                           |              |         |      |    |         |
|  9 | Short- and long-term borrowings                                       | $            | 11,743  |      | $  | 10,259  |
| 10 | Accrued expenses and other liabilities                                | $            | 19      |      | $  | 14      |

See Notes to the Consolidated Financial Statements.

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Question: Compare the net loan receivables of American Express and Discover Financial Services as of December 31, 2023.
Answer: As of December 31, 2023, American Express reported card member loans of $1,25,995 million,  reserves for credit losses of $5,118 million, resulting in net loan receivables of $120,877 million. Discover Financial Services reported loan receivables of $128,409 million, less allowance for credit losses of $9,283 million, resulting in net loan receivables of $119,126 million. Discover Financial Services has slightly higher net loan receivables compared to American Express, indicating a larger loan portfolio.