Alll Insider Articles

ALLL Insiders are bankers, consultants, credit union professionals, accountants and others who have extensive knowledge in the ALLL calculation. The below articles comprise these experts' recommendations and opinions on various components of the allowance calculation.

Reporting: Benefit Beyond Compliance

Above and beyond regulatory expectations for disclosure reporting, Rhoda Lauver of Jonestown Bank and Trust Company in Lebanon, Pennsylvania, believes that reporting on ALLL results should be pervasive throughout many ...
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Justification of Qualitative and Environmental (Q/E) Considerations

As required by regulatory and accounting guidelines, historical loss experience is the starting point for estimating future loss expectations. In a stable environment without significant changes in process, personnel, or ...
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How FANB readies its ALLL data

A past due loan report is used to review loans needing a downgrade due to days past due or days past due in combination with history. Commercial loans over 90 ...
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