The ALLL represents one of the most significant estimates in an institution's financial statements and regulatory reports.

2006 Interagency Policy Statement on the Allowance for Loan and Lease Losses

As our examiners review management's ALLL decisions they are seeing some disconnects between the use of market data and the bank's own credit risk indicators.

Teresa Curran, Director
Banking Supervision and Regulation
Federal Reserve Bank of San Francisco

It is becoming more common to see various look-back periods being used depending on the segment of the loan portfolio being reviewed.

Elizabeth DiNapoli
NCUA
Problem Case Officer

A resource for Bank and Credit Union Managers, Directors, Auditors and Examiners on the Allowance for Loan and Lease Losses

If you were to hit the ball out of the park, how would the entire process of calculating the Allowance for Loan and Lease Losses (ALLL) be different?

Easier? Less time consuming? With confidence the examiners and outside auditors would see it your way?

This book combines hard facts with the opinions of the 'other players' to improve your ALLL process and results.

Purchase this pocket-size 88-page book for only $9.75

Is it time to improve your approach to ALLL?

This pocket-size MiniBuk has 88 pages of facts and insights.

Chapters on:

• Introduction
What would you change? What is the ALLL? What does the ALLL do?


• Methodology
Six Steps, What to do when the ALLL drops, When to adjust the ALLL, GAAP vs Government, Can you skip the analysis?


• Transparency
Clear narrative, Bore the Examiner, What about Excel?, Stress the Allowance, What are you thinking?, Who's Worried Now?


• Efficiency
How to Make it Easier, Challenges of Worksheets, Common Mistakes, When Mistakes Creep In, Test your Worksheet, Software Solutions


• Resources

Purchase this pocket-size 88-page book for only $9.75

There has got to be an easier way to calculate, record, report on and defend the ALLL

The resource used in conference presentations

At bank and credit union conference presentation on ALLL, we cover this compliance issue thoroughly. On the spot, CEOs and CFOs work through the five pages of 'Factors and Drivers' presented as expanded guidance from regulators. Then compare notes with their colleagues from other financial institutions. Who is doing what? What is working?

Contact me at Linda@LindaKeithCPA.com about presenting for your banking group on this topic.

Purchase this pocket-size 88-page book for only $9.75