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Loan Loss Reserves

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063426-0181

A highly focused compilation of articles on Loan Loss Reserves. Articles may come from The RMA Journal, The Commercial Lending Newsletter, or RMA’s publication, Credit Considerations.

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Table of Contents

    FASB Modifies ALLL to Support Banks' Ability to Recognize Losses, Krasowski, Stephen, The RMA Journal: The Journal of Enterprise Risk Management, v97n9, 38-41, 4 pages, June 2015.

    Considerations for Determining the Allowance for Loan and Lease Losses, McPhail, Joseph ; McPhail, Lihong ; Bazyluk, Barth, The RMA Journal: The Journal of Enterprise Risk Management, v97n8, 44-49, 6 pages May 2015.

    Provisions for Loan Losses Are Declining...but That Might Be Changing, Henkel, Christian ; Larsen, Jan, The RMA Journal, v95n8, 58-64, 7 pages May 2013.

    Learning from Acquisitions:  An ALLL Perspective, Craft, Tyler, The RMA Journal, v95n2, 28-32, 5 pages Oct 2012.

    Methods to Estimate Losses: Using Linear Regression Analysis, Smith, Peter A. The RMA Journal, v94n3, 60-66, 7 pages Nov 2011.

    Allowance for Loan and Lease Loss Reserves: Modeling Challenges and Recommendations, Novikow-Jank, Angel ; Mandapake, Raman ; Josephthal, Steven, The RMA Journal, v91n3, 48-53, 6 pages Nov 2008.

    Perspectives on Allowance for Loan Loss Methodologies at Community Banks, McLaughlin, Shannon, The RMA Journal, v90n7, 18-21, 4 pages Apr 2008.

    Enhancing ALLL: Moving Beyond Accounting Mechanics, Gunderson, Cory ; Moore, Matthew ; Huh, Kevin, The RMA Journal, v89n5, 70-72,  4 pages , Feb 2007.

    A Regulator's Perspective on Getting Your ALLL Right, Ledbetter, Doreen, The RMA Journal, v89n5, 66-69,  4 pages , Feb 2007.

    Regulators Increasingly Worried That Credit Quality May Have Peaked, Martin, Pamela, The RMA Journal, v89n5, 42, 1 page, Feb 2007.

    Enterprise Risk Management: Economic Capital Part 1: Taking Account of the Economic Cycle in ALLL, Elghanayan, Shahram, The RMA Journal, v88n6, 32-36, 5 pages Feb  2006.

    Loan Losses - Are They Lurking Where You're Looking? Credit Officers Discuss the Issues, Foster, Beverly J. The RMA Journal, v87n5, 44-49,  6 pages Feb 2005.