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Understanding the ALLL for Directors

Date: May 8, 2013

Time: 3:00pm - 4:30pm

Location: Webinar


Credit quality remains a primary focus of regulatory examinations as balance sheets continue to exhibit the strains of a poor economy, decreased loan demand, and depressed real estate values. One of the primary factors of sound credit practice is the existence of an appropriate Allowance for Loan and Lease Losses (ALLL) and a sound methodology for maintaining adequate reserve levels. Part lending science, part gut instinct, and part speculation, the process of planning for credit risk is an essential element of your credit union’s operations. Put simply, the board needs to understand the magic behind the math. Is your board up to the task? This session will review both the technical and practical aspects of the ALLL process, as well as the need for board supervision of the loan review system and management’s effectiveness in identifying, monitoring, and addressing asset-quality problems.

Continuing Education: Attendance verification for CE credits upon request

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  • Understanding the board’s duties regarding credit quality and reserves
  • Essential elements of the ALLL process
  • Maintaining proper policies and procedures
  • Board documentation requirements
  • Current examination considerations
    • Regulatory guidance on ALLL
    • Examination checklists


This informative session is designed for all directors, Supervisory Committee members, executives, CFOs, internal auditors, and compliance staff.

Webinar content is subject to copyright and intended for your individual credit union’s use only.