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ALLL / Q Factors


Q Factors

  • Common exam issues related to the ALLL

  • 2 Ways to learn from peer institutions

  • Some support for qualitative and environmental factors

  • Backtesting: Measuring the Effectiveness of Your ALLL Methodology

  • Bankers’ ALLL feedback, summarized

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

  • Should Your Institution Use an Unallocated Reserve?

  • How to Calculate Your ASC 450-20 (FAS 5) Reserves

  • Why do banks maintain an unallocated reserve?

  • Justifying your ALLL in a period of low historical losses

  • How to Support a Change in Your ALLL Reserve

  • Compiling the Best Data for the Reserve Calculation

  • Your ALLL: 3 Ways to Prepare for Year-End

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

  • Compiling the Best Data for the Reserve Calculation

  • How Can You Make Your ALLL More Comprehensive?

  • Key Areas Examiners Review When the Reserve Lowers Significantly

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

  • 3 Key Attributes to Look for When Evaluating Reserve Calculations

  • How Do You Recommend Justifying an Unallocated Reserve

  • How to Justify a Change in Your ALLL

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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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    • ASC 310-10-35 (FAS 114)
    • What-If Scenarios
    • Quantitative Backtesting
  • Qualitative Factors
    • Standard Qualitative Factors
    • Defending Qualitative Factors
    • Objectivity in Adjustments
    • Backtesting Qualitative Factors
  • Reporting & Presenting
    • Justifying a Change
    • Disclosure Reporting
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