GREAT AMERICAN <GTAM> SEES CHARGE, WRITEDOWN Great American Corp said preliminary findings by regulatory examiners of its AMBANK subsidiary will result in a first quarter charge of 14.1 mln dlrs and a writedown of 1.4 mln dlrs. The charge will be made against the allowance for possible loan losses, and the writedown is of other real estate. Great American said the examiners were conducting a regular examination and a final report is not expected for several weeks. Management intends to include the charge and writedown in response to the preliminary findings. Great American said regulatory authorities are not requiring an adjustment of the previously reported financial results for Great American for 1986. However, Great American has revised its previous estimates of provisions for possible losses and has added 9.9 mln dlrs to the allowance account as of December 31, 1986. It said it took the action since the charge-offs will significantly deplete its allowance for possible loan losses and the economic environment does not show signs for significant improvement in the near future. It said the additional provision increases the allowance to 26.4 mln dlrs, representing 6.63 pct of the outstanding loan portfolio and 83.2 pct of non-performing loans at year-end. Great American said its revised net loss for the fourth quarter is 14.1 mln dlrs, or 6.36 dlrs per share, compared to a net loss of 2.4 mln dlrs or 1.06 dlrs per share the year earlier.