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2014 Loan Loss Reserve Survey

The McGladrey 2014 Loan Loss Reserve Survey is an invaluable guide for community financial institutions nationally to evaluate their allowance for loan loss (ALL) reserves in context with peer institutions as well as to confirm the accuracy of the information upon which they base their accounting decisions. 186 more words


Billups Calls it a Career

Chauncey Billups, the 37 year old point guard, has decided to retire from the NBA after 17 seasons in the league. Billups was drafted 3rd overall by the Boston Celtics in the 1997 NBA Draft after finishing his career at the University of Colorado. 207 more words


Allowance for Credit Loss Model Validation in Community Banks

Validation In Theory

A community Bank’s ACL Model includes all inputs, calculations and, outputs associated with the development of the ACL estimate.  While the validation of complex models may require detailed statistical analysis, validation in smaller – less complex portfolios may be completed with relatively simple methods, by a knowledgeable staff member Independent of the process. 1,957 more words

Migration Analysis Basics

The Financial Accounting Standards Board (FASB) is building a new, forward-looking “expected-loss model” for determining the allowance for loan and lease losses (ALLL). The preferred methodology for an expected-loss model is “migration analysis,” which can be defined as follows: a methodology to determine the expected future loss rate of risk-stratified loan segments by tracking the loss rate incurred on loads with similar risk characteristics. 280 more words