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ALLL / examiners


examiners

  • OCC survey highlights importance of risk ratings

  • Begin preparing now for CECL, says Federal Reserve

  • 2015 Findings: Abrigo Bank & Credit Union Examination Survey

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

  • Bankers’ ALLL feedback, summarized

  • 2015 Bank & Credit Union Exam Survey

  • How to Justify a Change in Your ALLL

  • ALLL Qualitative Factors: Justifying in Periods of Low Loss

  • How to Support a Change in Your ALLL Reserve

  • Building a Better ALLL: What You Need in Your Strategic Plan

  • Documenting the 9 Qualitative Factors for Your ALLL

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

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

  • The Importance of Qualitative and Environmental Risk Factors

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

  • 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

Examine the size/granularity of your FAS 5 segmentation. Are you granular enough to capture the inherent risk associated with each homogeneous pool? Are you too granular to where you lose statistical significance?

Incurred Loss

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