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ALLL / Documentation


Documentation

  • Common exam issues related to the ALLL

  • 2 Ways to learn from peer institutions

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

  • Bankers’ ALLL feedback, summarized

  • Assessing credit risk & ALLL levels under an expected credit loss model

  • ALLL Qualitative Factors: Justifying in Periods of Low Loss

  • What are examiners’ most frequent concerns?

  • Complete Guide to the ALLL eBook

  • Documenting the 9 Qualitative Factors for Your ALLL

  • The Importance of Qualitative and Environmental Risk Factors

  • After a Significant Change in the ALLL, What’s Viewed with Greatest Scrutiny by Examiners?

  • Justify & Support Your Qualitative Factors

  • Documenting the 9 Qualitative Factors

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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

Begin to develop multiple scenarios for your ALLL. Not only will it prove examiner friendly, but it will provide you with additional insight into the impact of changing variables

Incurred Loss

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    • Standard Qualitative Factors
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  • Reporting & Presenting
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CECL

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