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ALLL / De novo


De novo

  • ALLL planning

    Choosing the right peer group

    Peer analysis is a tool many banks use to provide benchmarks and context for financial results. Selecting that peer group is critical for the peer analysis to be accurate. Too often, banks use peers with whom they compete directly for revenue and do not give regard for the non-revenue parts of the profiles with which they are more closely aligned.

  • De novo

    Peer Data

    Peer data can be useful for de novo institutions, but should no longer be used when institutions have a substantive amount of data on their portfolio to perform a historical loss methodology.

Poll

What type of data do you anticipate leveraging for your CECL calculation?

  • 1-5 years of detailed loan level data
  • 5+ years of detailed loan level data
  • 1-5 years of aggregate (pool level) data
  • 5+ years of aggregate (pool level) data
  • I don't know the difference

Tip Of The Day

Have a strategic plan for your ALLL. Is your data collection process sound? Can you make your ALLL methodology more comprehensive? Do you have an actionable succession plan?

Incurred Loss

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