ALLL Resource Center / Preparing for the ALLL

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Preparing for the ALLL

• CECL: Hidden Complexities for Credit Unions

• Whitepaper: A Practical CECL Action Plan for Credit Unions

• CECL FAQ

• Measuring Credit Risk in Consumer Loans under CECL

• Reviewing FAS 114 and Impaired Loans

• Common weak spots in institutional data quality ahead of CECL

• Analyzing Portfolio Risk with the ALLL

• Top Allowance for Loan and Lease Losses Resources of 2016

• Top Allowance for Loan and Lease Loss Webinars of 2016

• The community bank’s business case for enterprise risk management

• Vintage analysis and data collection

  Vintage analysis is a method of evaluating the credit quality of a loan portfolio by analyzing net charge-offs in a given loan pool where the loans share the same origination period. It allows the financial institution to calculate the cumulative loss rates of a specific loan pool, thereby determining the loan pool’s lifetime expected loss... Read more »

• Whitepaper: Scenario Analysis Advantages

• CECL Data Prep Guide

• Prepare for CECL: Advice for smaller financial institutions

• OCC survey highlights importance of risk ratings

• Webinar: Risky business – Revamp risk ratings for your ALLL

• Begin preparing now for CECL, says Federal Reserve

• FASB sets preliminary CECL effective dates: 2019 for large banks; 2020 for others

• FASB to outline CECL effective dates

• 7 Ways ALLL Experts Diagnose Risk

• Using credit union peer data to improve the ALLL

• FASB now expects final CECL rule in 2016

• The importance of documenting the PD/LGD method

• How will the FASB’s CECL model impact your ALLL?

• 4 Reasons your financial institution’s data may be inadequate for CECL

• For CECL, it’s “ALLL” hands on deck: Credit risk management’s role in estimating expected credit losses

• When can TDRs on non-accrual status be restored to accrual status?

• Loan-loss provisions up at Farm Credit System

• 2 Ways to learn from peer institutions

• Impaired vs. Impairment: A Common Misconception

• Will CECL model force additional reserves for acquired loans?

• Bankers’ ALLL feedback, summarized

• Guidance on accounting for expected credit losses

• 4 Advantages of ALLL Scenario Building

• Why it’s time to give up spreadsheets in the ALLL calculation

• Why it’s time to give up spreadsheets in the ALLL calculation

• What are banks saying about meeting technology needs?

• Compiling the Best Data for the Reserve Calculation

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

• Data Gathering Best Practices

• What Is the Importance Of “Institutionalizing” the ALLL?

• Key Areas Examiners Review When the Reserve Lowers Significantly