Webinars

An institution's risk rating system often forms the basis for broader risk management practices, including setting the ALLL reserve, stress testing and strategic planning. This session reviewed how to develop/enhance your risk rating system, covered the basics of risk rating system requirements, how to determine risk rating scale and weighting, how to leverage risk ratings, and prepare for the FASB’s CECL model.

The FASB’s proposed current expected loss (CECL) model will be released in Q1 of 2016. Don’t get caught off guard by the coming changes. Abrigo risk management experts hosted a comprehensive webinar to help institutions get up to speed and prepare for changes coming in Q1. This webinar covered the basic tenets and timeline of CECL, recent news from the Fed and the FASB, and benefits and challenges of loss methodologies under CECL.

How healthy is your loan portfolio? Using and storing loan-level data has many benefits, both currently and in the future under the FASB’s proposed CECL model. This webinar covers 7 ways ALLL data can help you understand your institution's health.

In this webinar, two ALLL consultants provide insight into the distinction between the terms "impaired" and "impairment" within the allowance for loan and lease losses (ALLL) calculation. Points of interest include explanations of how to identify impaired loans, and how to calculate impairment using the three valuation methods outlined by ASC 310-10-35 (FAS 114) guidance.

In this webinar on Troubled Debt Restructurings (TDRs), two ALLL consultants provide an overview of the evolution of guidance on TDRs, a basic overview of identifying TDRs including what constitutes borrower financial difficulty and concessions, and then they discuss the more intricate details of TDRs, such as removing TDR status, pooling, risk grading and other common questions.

This webinar examines the key characteristics of ASC 310-10-35 loans. This includes: differences between ASC 450-20 (FAS 5) & ASC 310-10-35 loans, and when an ASC 310-10-35 can be moved back to ASC 450-20 status, the three valuation methods for calculating ASC 310-10-35s and best practices for each and how to overcome common challenges in calculating the ASC 310-10-35 reserve.

This webinar discusses the key items examiners look for when there is a large change to an institution's ALLL. Abrigo consultants provide tips on documentation, as well as best practices in preparing for exams and items to be aware of when there is a material change to your ALLL.

With improved credit quality, higher stock valuations, more capital and an improving economy, certain banks find themselves in a favorable position to make an offer. This webinar provides an overview of accounting for purchased loans, including the implications, regulations, challenges, examples and the process for calculating ASC 310-20 (FAS 91) and ASC 310-30 (SOP 03-3) loans.

Within the ALLL, the appropriate determination of adjustments for qualitative and environmental factors may be the biggest challenge in arriving at a defensible and justifiable calculation, particularly in periods of low loss. In this webinar, Abrigo risk management consultants cover: Q factors' inherent subjectivity and ways to add objectivity, best practices for justifying assumptions in times of low loss, regulatory expectations and what other banks' Q factors were as of September 2014.

Migration analysis proves to be one of the most holistic methodologies for calculating an institution’s ALLL; however, it is widely underutilized in today’s landscape. This webinar provides an overview of migration analysis, explains why many banks don’t currently implement this methodology, and provides a benefit analysis and preliminary “first steps” for institutions considering making the transition to migration analysis in the future.

More than two years after the release of ASU 2010-20, bankers’ interpretation of the disclosure requirements has been inconsistent and ineffective due to quick implementation goals, ambiguous descriptions, and lack of FASB-published documentation to discern the new requirements. Abrigo’ senior risk management consultants and Ancin Cooley, principal of Synergy Bank Consulting, discussed an overview of FASB's Topic 310 update and the key things banks and credit unions need to know about it.

As financial institutions commence or continue strategic planning, several items must be on the agenda to build a better ALLL. This webinar provides an overview of key components to include in your strategic plan and how to proactively strengthen and future-proof your calculation. Topics covered include: regulatory preparation, capital planning, building a more robust methodology, and data aggregation, among others.