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ALLL / ALLL regulation


ALLL regulation

  • CECL FAQ

  • Top Allowance for Loan and Lease Losses Resources of 2016

  • Top Allowance for Loan and Lease Loss Webinars of 2016

  • Webinar: CECL Methodology Series

  • Regression analysis for CECL calculations

  • Webinar: Data Quality Considerations for CECL Measurement

  • Webinar: CECL – Initial & subsequent measures of loss

  • Final CECL guidance issued by FASB

  • OCC survey highlights importance of risk ratings

  • Begin preparing now for CECL, says Federal Reserve

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

  • FASB now expects final CECL rule in 2016

  • FASB confirms plans to issue final CECL guidance in 2016

  • One in six institutions needs ALLL help: Is yours one of them?

  • Will CECL model force additional reserves for acquired loans?

  • ABA writes to FDIC, FED and OCC

  • Webinar: TDR 101: “ALLL” About Troubled Debt Restructurings

  • TDR 101: “ALLL” About Troubled Debt Restructurings

  • Bankers’ ALLL feedback, summarized

  • 2015 Bank & Credit Union Exam Survey

  • The Auditor vs. Regulator Dilemma

  • CECL Model Prep Kit

  • How does your ALLL stack up to your peers’?

  • How are banks performing ALLL model validation?

  • Your ALLL Roadmap: Are You Ready for the Future?

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

  • ALLL Roadmap

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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

Currently the new CECL standard seeks calculations that make use of an institution’s “reasonably available” data. Starting to collect granular, loan-level data today will provide at least three years’ worth of good and useful data by implementation.

Incurred Loss

  • Preparing for the ALLL
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  • Qualitative Factors
    • Standard Qualitative Factors
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  • Reporting & Presenting
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  • Purchased Loans

CECL

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  • Expectations for ALLL
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  • Regulatory Updates
    • FDIC Expectations
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    • IASB’s IFRS 9
  • News
  • Vendor Due Diligence

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