Discover Financial Services 10-K form for the fiscal year ended 2023-12-31, page 64: 
Loan Quality

Loan receivables consist of the following (dollars in millions):|    |                             |              |         |      |         |    |         |
|---:|:----------------------------|:-------------|:--------|:-----|:--------|:---|:--------|
|  1 |                             | December 31, |         |      |         |    |         |
|  2 |                             | 2023         |         | 2022 |         |    |         |
|  3 | Credit card loans           | $            | 102,259 |      |         | $  | 90,113  |
|  4 | Other loans                 |              |         |      |         |    |         |
|  5 | Private student loans       | 10,352       |         |      | 10,308  |    |         |
|  6 | Personal loans              | 9,852        |         |      | 7,998   |    |         |
|  7 | Other loans                 | 5,946        |         |      | 3,701   |    |         |
|  8 | Total other loans           | 26,150       |         |      | 22,007  |    |         |
|  9 | Total loan receivables      | 128,409      |         |      | 112,120 |    |         |
| 10 | Allowance for credit losses | (9,283)      |         |      | (7,374) |    |         |
| 11 | Net loan receivables        | $            | 119,126 |      |         | $  | 104,746 |

Provision and Allowance for Credit Losses

Provision for credit losses is the expense related to maintaining the allowance for credit losses at an appropriate level to absorb the estimate of credit losses anticipated over the remaining expected life of loan receivables at each period end date. In deriving the estimate of expected credit losses, we consider the collectability of principal, interest and fees associated with our loan receivables. We also consider expected recoveries of amounts that were either previously charged-off or are expected to be charged-off. Establishing the estimate for expected credit losses requires significant management judgment. The factors that influence the provision for credit losses include:
•Increases or decreases in outstanding loan balances, including:
•Changes in consumer spending, payment and credit utilization behaviors;
•The level of new account and loan originations and loan maturities; and
•Changes in the overall mix of accounts and products within the portfolio;
•The credit quality of the loan portfolio, which reflects our credit granting practices and the effectiveness of collection efforts, among other factors;
•The impact of general economic conditions on the consumer, including national and regional conditions, unemployment levels, bankruptcy trends and interest rate movements;
•The level and direction of historical losses; and
•Regulatory changes or new regulatory guidance.

Refer to "- Critical Accounting Estimates - Allowance for Credit Losses" and Note 4: Loan Receivables to our consolidated financial statements for more details on how we estimate the allowance for credit losses. 

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, Discover Financial Services 10-K form for the fiscal year ended 2023-12-31, page 67: 
Delinquencies

Delinquencies are an indicator of credit quality at a point in time. A loan balance is considered delinquent when contractual payments on the loan become 30 days past due.
The following table presents the amounts and delinquency rates of key loan products that are 30 and 90 days or more delinquent, and loan receivables that are not accruing interest regardless of delinquency (dollars in millions):|    |                                  |              |       |      |      |    |    |    |       |      |    |
|---:|:---------------------------------|:-------------|:------|:-----|:-----|:---|:---|:---|:------|:-----|:---|
|  1 |                                  | December 31, |       |      |      |    |    |    |       |      |    |
|  2 |                                  | 2023         |       | 2022 |      |    |    |    |       |      |    |
|  3 |                                  | $            |       | %    | $    |    | %  |    |       |      |    |
|  4 | Loans 30 or more days delinquent |              |       |      |      |    |    |    |       |      |    |
|  5 | Credit card loans                | $            | 3,955 |      | 3.87 | %  |    | $  | 2,278 | 2.53 | %  |
|  6 | Private student loans            | $            | 271   |      | 2.62 | %  |    | $  | 212   | 2.05 | %  |
|  7 | Personal loans                   | $            | 143   |      | 1.45 | %  |    | $  | 63    | 0.80 | %  |
|  9 | Total loan receivables           | $            | 4,427 |      | 3.45 | %  |    | $  | 2,578 | 2.30 | %  |
| 11 | Loans 90 or more days delinquent |              |       |      |      |    |    |    |       |      |    |
| 12 | Credit card loans                | $            | 1,917 |      | 1.87 | %  |    | $  | 1,028 | 1.14 | %  |
| 13 | Private student loans            | $            | 70    |      | 0.67 | %  |    | $  | 45    | 0.43 | %  |
| 14 | Personal loans                   | $            | 39    |      | 0.40 | %  |    | $  | 16    | 0.21 | %  |
| 16 | Total loan receivables           | $            | 2,045 |      | 1.59 | %  |    | $  | 1,101 | 0.98 | %  |
| 18 | Loans not accruing interest      | $            | 269   |      | 0.21 | %  |    | $  | 214   | 0.19 | %  |
The 30-day and 90-day delinquency rates for credit card loans, private student loans, and personal loans at December 31, 2023, increased compared to December 31, 2022, primarily driven by portfolio seasoning.

Modified and Restructured Loans

For information regarding modified and restructured loans, see Note 4: Loan Receivables to our condensed consolidated financial statements.

Maturities and Sensitivities of Loan Receivables to Changes in Interest Rates

Our loan portfolio had the following maturity distribution(1) (dollars in millions):
|    |                       |                    |        |                                    |       |                                           |        |                         |       |        |        |       |    |         |
|---:|:----------------------|:-------------------|:-------|:-----------------------------------|:------|:------------------------------------------|:-------|:------------------------|:------|:-------|:-------|:------|:---|:--------|
|  1 | At December 31, 2023  | Due OneYear orLess |        | Due AfterOne YearThroughFive Years |       | Due AfterFive Years Through Fifteen Years |        | Due After Fifteen Years | Total |        |        |       |    |         |
|  2 | Credit card loans     | $                  | 32,250 |                                    |       | $                                         | 54,628 |                         | $     | 15,032 | $      | 349   | $  | 102,259 |
|  3 | Private student loans | 364                |        |                                    | 2,083 |                                           |        | 6,296                   |       | 1,609  | 10,352 |       |    |         |
|  4 | Personal loans        | 2,653              |        |                                    | 6,653 |                                           |        | 546                     |       | -      | 9,852  |       |    |         |
|  5 | Other loans           | 161                |        |                                    | 724   |                                           |        | 2,102                   |       | 2,959  | 5,946  |       |    |         |
|  6 | Total loan portfolio  | $                  | 35,428 |                                    |       | $                                         | 64,088 |                         | $     | 23,976 | $      | 4,917 | $  | 128,409 |

(1)    Because of the uncertainty regarding loan repayment patterns, the above amounts have been calculated using contractually required minimum payments. Historically, actual loan repayments have been higher than such minimum payments and, therefore, the above amounts may not necessarily be indicative of our actual loan repayments.
At December 31, 2023, approximately $55.9 billion of our loan portfolio due after one year had interest rates tied to an index and approximately $37.0 billion were fixed-rate loans.
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Question: What is Discover’s Provision Coverage Ratio for 2023?
Answer: The Provision Coverage Ratio (PCR) for Discover Financial Services is calculated by dividing total provisions by gross non-performing assets (NPAs) and multiplying by 100. In this case, Discover’s total provisions amount to $9,283 million, while its total NPAs are $2,314 million (defined as loans which are 90 days or more delinquent). 
Thus,  401.21%