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CECL
Incurred Loss
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ALLL / Disclosure reporting (ASU 2010-20)

Disclosure reporting (ASU 2010-20)

Documenting the ALLL: What Examiners Expect

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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

Consider using data from the FRED or other government provided databases to support forecast assumptions

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