The company also disclosed that it is responding to questions from trustees offices of U.S. bankruptcy courts about notices on mortgage payment changes and escrow statements in bankruptcy proceedings.

The disclosures came in a quarterly filing with the U.S. Securities and Exchange Commission. A JPMorgan spokesman declined to comment further on the bankruptcy trustee questions.

The filing also put JPMorgan's Russia exposure at $4.6 billion at the end of June, compared with an earlier disclosure of $4.7 billion as of the end of March.

(Reporting by David Henry in New York; Editing by Chris Reese)