ALLL Qualitative Factors: Justifying in Periods of Low Loss

Jan 22, 2015

Within the ALLL, the appropriate determination of adjustments for qualitative and environmental factors may be the biggest challenge in arriving at a defensible and justifiable calculation, particularly in periods of low loss. In this webinar, Abrigo risk management consultants cover: Q factors' inherent subjectivity and ways to add objectivity, best practices for justifying assumptions in times of low loss, regulatory expectations and what other banks' Q factors were as of September 2014.

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