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Tuesday,
March 27, 2012
12:00 pm - 1:30 pm PT
1:00 pm - 2:30 pm MT
2:00 pm - 3:30 pm CT
3:00 pm - 4:30 pm ET
Meet the Presenter
S. Wayne Linder,
Young & Associates, Inc.
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Financial institutions struggle with the methods and supporting documentation needed to assess and quantify loan impairment in similar pools of loans. This presentation will focus on this aspect of the ALLL determination. The key is adequate analysis and supporting documentation. (This webinar will not focus on impairment of individual loans.)
HIGHLIGHTS
- Regulatory guidance
- Definitions
- Impairment evaluation for pools of loans
- Credit risk identifiers – internal
- Portfolio tracking system
- Management information system queries
- Market analysis – based on footprint and collateral types
- Changing economic conditions
- Disaggregation – adequacy of segmentation to identify and measure credit risk
- Using management information system to identify and measure level of risk
- Historical loss rates
- Adjustments for environmental factors based on findings
- Time period
- Use of stress analysis for measuring inherent risk in pools of loans
- Narrative discussion document – showing the correlation between identifiers and credit union performance, and the resulting dollar amount of impairment for pools of loans
- Secondary checks – regulatory adequacy test
- Consolidating the loss estimates
WHO SHOULD ATTEND?
Board members, CEOs, presidents, CFOs, risk managers/officers, senior lending officers, loan review personnel, internal auditors, and individuals responsible for preparing the ALLL quarterly documents, should attend this session to ensure a clear understanding of the industry and regulatory issues that will impact their financial institution.
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