SUPPLEMENTAL INFORMATION TABLE 15 Changes in Allowance for Credit Losses – Segmented I nformation  ($ millions, except as noted) TABLE 16 Allocation of Allowance for Credit Losses – Segmented  Information ($ millions, except as noted) 60 BMO FINANCIAL GROUP ANNUAL REPORT 2002 Canada United States Other countries As at October 31 2002 2001 2000 1999 1998 2002 2001 2000 1999 1998 2002 2001 2000 1999 1998 Individuals Residential mortgages 5 6 6 4 4 — — — — — — — — — — Consumer instalment and other personal loans 4 6 3 5 4 — 2 2 3 5 — — — — — Total loans to individuals 9 12 9 9 8 — 2 2 3 5 — — — — — Diversified commercial (b) 391 399 231 134 125 320 319 230 182 113 31 37 45 44 24 Lesser-developed countries — — — — — — — — — — 18 — — 85 104 Off-balance sheet — — — — — — — — — — — — — — 8 Total specific allowance 400  411 240 143 133 320 321 232 185 118 49 37 45 129 136 General allowance 800 855 930 820 735 380 325 150 150 150 — — — — — Allowance for credit losses 1,200 1,266 1,170 963 868 700 646 382 335 268 49 37 45 129 136 Coverage Ratios ACL as a % of gross impaired  loans and acceptances Total 116.4 134.0 153.7 145.0 170.9 58.9 63.6 57.5 104.7 118.6 41.5 68.5 59.2 131.6 142.2 Individuals 5.4 6.2 4.6 4.8 5.4 — 50.0 100.0 100.0 100.0 — — — — — Diversified commercial 45.3 53.0 40.8 28.0 34.6 27.2 31.6 34.8 57.4 51.1 31.0 68.5 59.2 47.8 28.6 Lesser-developed countries (c) na na na na na na na na na na 100.0 na na 100.0 100.0 Canada United States Other countries As at October 31 2002 2001 2000 1999 1998 2002 2001 2000 1999 1998 2002 2001 2000 1999 1998 Allowance for credit losses, beginning of year 1,266 1,170 963 868 895 646 382 335 268 246 37 45 129 136 98 Provision for credit losses 561 402 271 210 77 255 570 120 98 38 4 8 (33) 12 15 Transfer of allowance (231) 26 68 — (17) 225 (15) (59) — — 6 (11) (9) — 17 Recoveries 28 25 30 22 29 39 15 14 25 35 1 — — — — Write-offs (a) (419) (361) (164) (131) (116) (465) (331) (42) (47) (76) — (6) (45) (15) (3) Other, including foreign exchange  (5) 4 2 (6) — — 25 14 (9) 25 1 1 3 (4) 9 Allowance for credit losses, end of year 1,200 1,266 1,170 963 868 700 646 382 335 268 49 37 45 129 136 Allocation of Write-offs by Market Individuals (153) (144) (129) (92) (60) (23) (13) (10) (12) (33) — — — — — Commercial, corporate  and institutional  (266) (217) (35) (39) (56) (442) (318) (32) (35) (43) — (6) — — — Lesser-developed countries — — — — — — — — — — — — (45) (15) (3) Allocation of Recoveries by Market Individuals 22 19 18 17 16 8 6 5 5 7 — — — — — Commercial, corporate  and institutional  6 6 12 5 13 31 9 9 20 28 1 — — — — Net write-offs as a % of  average loans and acceptances NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA (a) Write-offs on designated LDCs include losses of $45 million on sales of performing assets that were charged directly against the allowance in 2000. (b) There are no impaired securities purchased under resale agreements and no related allowances. (c) Excludes LDC reservations in excess of impaired loans of $79 million in 1999 and $98 million in 1998. ( d) Prior years have been reclassified to conform with the current year presentation. ( e) There has been no provision for credit losses on securities purchased under resale agreements. N A— not available n a — not applicable