ALLL-What to Look for in the ALLL Analysis

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.

Covered Topics

  • Regulatory Expectations
  • Allowance Modeling Approaches – The Present
  • Precision versus Transparency
  • Allowance Modeling Approaches – The Future
  • Overview of CECL
  • Key Concepts and Considerations
  • How to Prepare

Who Should Attend?

Anyone in the institution having compliance responsibilities - when you think about this, it could be just about anyone in the institution. This may include members of senior management, operations personnel, lending personnel, underwriters, customer service representatives, back-room personnel, and of course compliance officers, auditors, and attorneys, and anyone else in the institution that might benefit from this valuable information.

The biggest value of the series..."Ability to have someone explain in plain English what is going on." Christine G., Bank Fund Staff Federal Credit Union