The Directors Education Series: ALLL - What to Look for in the ALLL Analysis

The Allowance for Loan and Lease Losses is a critical element in a Bank’s risk management processes and one in which its regulators and financial auditors assess and measure regularly. This presentation discusses the regulatory background behind the allowance process, an overview of existing allowance methodologies, what we see in the marketplace, what the future holds relative to a new methodology coming in 2018 and how to prepare now for the change.


  1. Regulatory Expectations
    • Loan Review
    • Data Capture
    • Loss Models
    • Reporting
  2. Allowance Modeling Methodologies
    • The Present
    • The Future
  3. Current Expected Credit Loss (CECL)
  4. How to Prepare

Training Features:

  • Includes Audio, Video and Powerpoint. 
  • PDF Handouts
  • Discussion Questions
  • 20-25 minutes in length (Perfect to show at your monthly board meeting!)

This program is a breakout session from the Directors Education Series, which is a subscription based Library containing over 45 trainings specifically for your Board of Directors. For more information on the Directors Education Series click on or go to You can email questions to or talk with a representative by calling 1-800-831-0678.

Who Should Attend?

This program is recommended for your Compliance, Operations, Risk Management and Executive staff including every member on your Board of Directors.