. ( 3 ) this table presents loan information on a held basis and shows the impact of securitization to reconcile to a managed basis . managed-basis reporting is a non-gaap measure . held-basis reporting is the related gaap measure . see a discussion of managed-basis reporting on page 57 . citigroup 2019s total allowance for loans , leases and unfunded lending commitments of $ 30.503 billion is available to absorb probable credit losses inherent in the entire portfolio