Why ALLL.com? Subscribe
ALLL.com
Exact matches only
Search in title
Search in content
Search in comments
Search in excerpt
Search in posts
Search in pages
Search in groups
Search in users
Search in forums
Browse Sections
Regulation Articles
Methodology Articles
Insider Articles
Peer Discussions
Resource Center
Browse Categories
Close Menu
  • CECL
    • CECL Model
    • News
    • Expectations for ALLL
    • Regulatory Updates
    • Vendor Due Diligence
  • Incurred Loss
    • Preparing for the ALLL
    • Quantitative Calculation
    • Qualitative Factors
    • Purchased Loans
    • Reporting & Presenting
  • ALLL Community
    • ALLL Insiders
    • Peer Discussions
  • Resource Center
  • About Abrigo
Menu

ALLL Resource Center / Documentation


Documentation

  • Common exam issues related to the ALLL

  • The importance of documenting the PD/LGD method

  • For CECL, it’s “ALLL” hands on deck: Credit risk management’s role in estimating expected credit losses

  • When can TDRs on non-accrual status be restored to accrual status?

  • How to Justify a Change in Your ALLL

  • When Should You Use a Range for the ALLL?

  • “ALLL” About Disclosure Reports: 6 Key Issues to Know

  • Justifying your ALLL in a period of low historical losses

  • How are banks performing ALLL model validation?

  • How to Support a Change in Your ALLL Reserve

  • Documenting the ALLL: What Examiners Expect

  • Collateral Valuation and Documentation

  • 6 Items to Know About Disclosure Reports

  • Compiling the Best Data for the Reserve Calculation

  • ALLL Model Validation: Are You Compliant With the 3 Main Components?

  • How Can You Make Your ALLL More Comprehensive?

  • What Are the Benefits of Scenario Building?

  • When Should You Use Peer Data in the ALLL Calculation?

  • How Can You Use the ALLL in Other Areas of Banking?

  • How to Justify a Change in Your ALLL

  • Disclosure Reporting

  • ALLL Model Validation

  • Resource Center
    • ALLL Regulation
    • Preparing for the ALLL
    • Quantitative Calculation
    • Qualitative Calculation
    • Documentation

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

If using an unallocated reserve, it may be difficult to justify if it is 10% or more of your total reserve amount

Incurred Loss

  • Preparing for the ALLL
    • Documentation
    • Validate Balances
    • Succession Planning
    • Data Aggregation
  • Quantitative Calculation
    • Loan Classification
    • ASC 450-20 (FAS 5)
    • Measures of Loss
    • Peer Data
    • ASC 310-10-35 (FAS 114)
    • What-If Scenarios
    • Quantitative Backtesting
  • Qualitative Factors
    • Standard Qualitative Factors
    • Defending Qualitative Factors
    • Objectivity in Adjustments
    • Backtesting Qualitative Factors
  • Reporting & Presenting
    • Justifying a Change
    • Disclosure Reporting
    • Presenting to Auditors
    • Presenting to Examiners
    • Auditors vs. Examiners
    • Presenting to Board
    • Model Validation
    • Backtesting for Reporting
  • Purchased Loans

CECL

  • CECL Model
    • Implementation Plan
    • Portfolio Data
    • Final Release
    • Life of Loan Concept
    • One-Time Adjustment
  • Expectations for ALLL
    • Objectivity
    • Consistency
    • Transparency
  • Regulatory Updates
    • FDIC Expectations
    • FED Expectations
    • OCC Expectations
    • NCUA Expectations
    • IASB’s IFRS 9
  • News
  • Vendor Due Diligence

Resource Center

  • Whitepapers
  • Webinars
  • Video
  • Blog
  • Slides
  • Other

ALLL Community

  • ALLL Insiders
  • Peer Discussions
Terms of Use Privacy Policy Cookie Policy Site Map

Copyright © 2023 Abrigo. All rights reserved.