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ALLL Resource Center / Qualitative Calculation


Qualitative Calculation

  • Regression analysis for CECL calculations

  • Webinar: Forward-Looking ALLL

  • Qualitative adjustments in low-loss periods

  • FASB sets preliminary CECL effective dates: 2019 for large banks; 2020 for others

  • Common exam issues related to the ALLL

  • Q Factors: Data, Drivers & Documentation

  • Some support for qualitative and environmental factors

  • ALLL Qualitative Factors: Justifying in Periods of Low Loss

  • Should Your Institution Use an Unallocated Reserve?

  • ALLL Qualitative Factors: Justifying in Periods of Low Loss

  • Why do banks maintain an unallocated reserve?

  • Documenting the 9 Qualitative Factors for Your ALLL

  • What Should You Keep in Mind in Periods of Low Loss?

  • Assembling Appropriate ASC 450-20 (FAS 5) Pools

  • The Importance of Qualitative and Environmental Risk Factors

  • What Is the Difference between ASC 450-20 (FAS 5) and ASC 310-10-35 (FAS 114) Reserve Loans?

  • 3 Key Attributes to Look for When Evaluating Reserve Calculations

  • How Do You Recommend Justifying an Unallocated Reserve

  • Why You Should Consider Using a Qualitative Scoring Matrix

  • Justify & Support Your Qualitative Factors

  • Documenting the 9 Qualitative Factors

  • How to Justify Your Qualitative Factors in Periods of Low Loss

  • Accounting for Purchased Loans

  • Assembling Appropriate ASC 450-20 (FAS 5) Pools

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

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  • Quantitative Calculation
    • Loan Classification
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    • 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
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    • Presenting to Examiners
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