What is your greatest challenge in the qualitative and environmental portion of the ALLL calculation?

What is your greatest challenge in the qualitative and environmental portion of the ALLL calculation?

  • Determining the appropriate Q Factors to use
  • Maintaining directional consistency
  • Finding data to substantiate Q Factors
  • Justifying an unallocated reserve
  • Defending assumptions to examiners
  • Keeping it high enough