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Estimating ALLL: How to Do It
Webinar
11 AM CT
Presenter(s): Mark Uhler
Duration: 1 hour
Pricing:
$299 - Live, Download or CD
$249 - (for Affiliation Members)
$349 - Live + Download or Live + CD
“Estimating ALLL: How to Do It” is an advanced version of “Regulatory Expectations for Your ALLL Estimate,” which gave you an overview of the requirements under Financial Accounting Standard Board (FASB) and bank regulations and provided the foundation for this current session. You will hear again why managing the amount is critical to bank earnings, bank capital and job security for the CEO and other bank executive but in this session we go deeper into the details. You will learn how to estimate the allowance for loan and lease losses (ALLL) and to document your methodology to satisfy the requirements of the Financial Institutions Examination Council (FFIEC) Policy Statements and FASB 5 and 114.
This webinar will give you the tools you need to arrive at the appropriate level of allowance and documentation for your best estimate of probable loss, including:
- Valuing the portion of the reserve allocated to impaired loans - (FASB 114)
- Documentation
- Acceptable valuation methods
- Common Deductions including Discounts and Holding Costs
- Valuing the reserve allocated to the general risk portion - (FASB 5)
- Stratification of loan portfolio
- What historical loss time frame is appropriate to use?
- Risk Characteristics and Stratification of the Loan Portfolio
- Environmental Factors
- Using a detailed Matrix
- Other
- Best Practices
- Testing for Directional Consistency
- Unrealistic Adjustments
BIO: Mark Uhler
Mark joined Sheshunoff Consulting + Solutions' Risk Management Division after a 36 year banking career as a consultant, regulator, and banker with specialties in loan reviews, reserve for loan loss reserve analysis, and problem loan work out administration. Mark served as President and Chief Executive Officer of troubled banks in Kansas, Missouri, Oklahoma and Texas where he was responsible for successfully restoring the banks to a safe and sound condition.
Mark began his career as a national bank examiner for the Office of the Comptroller of the Currency in the Kansas City, Missouri in 1973.
Mark authored the “Guide to Developing a Written Lending Policy” for the American Bankers Association and participated in designing the “Business Banker” certification for the Institute of Certified Bankers.
Mark graduated from the Stonier Graduate School of Banking at Rutgers University in 1984 and received a Bachelor of Science, Business Administration degree from Pittsburg State University majoring in accounting and economics in 1977.
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