Events

    It’s ALL About ALLL: Are Your Bases Adequately Covered?
    A Seattle Bank Web Seminar Archive

    ALLL, Allowance for Loan and Lease Losses, is commonly known as the valuation reserve that may be regularly replenished by charges against an institution’s operating income. Every institution must regularly review the adequacy of its allowance and its according ability to weather estimated portfolio losses. To do otherwise invites investor and regulatory scrutiny, in addition to additional risk exposure.

    Join John Barrickman, member of the faculty of the Pacific Coast Banking School, for a two-part discussion of ALLL that will include:

    • A comprehensive discussion of the purpose and accounting policies surrounding ALLL, including FAS 5 and FAS 114
    • Development of sound methodologies for deriving adequate ALLL levels
    • Assessment techniques, including: loan review, collateral values, and portfolio stress testing
    • The role of independent assessment, peer comparisons, and validation
    • Documentation requirements
    • Challenges in deriving ALLL levels: “Adequate” vs. “Appropriate”

    John Barrickman is president of New Horizons Financial Group in East Point, Georgia. A former bank CEO with insightful real-world experience, John is also a faculty member at several major domestic graduate banking schools including Pacific Coast Banking School. John’s breadth of experience and understanding of banking as a business in an ever-changing environment allows him to offer unique insights and perspectives on industry and market trends. John has taught for various commercial lending schools associated with State Banking Association, the Federal Reserve System, RMA, and the American Bankers Association. An award-winning regular contributor to the RMA Journal, John has also co-authored a book entitled Strategic Credit Risk Management for RMA. John holds an undergraduate degree in Economics and an MBA in Finance from the University of Kentucky.

    Who Should View This Archive Web Seminar
    This Web seminar is designed for Seattle Bank member CEOs and CFOs.

    View Part I archived presentation (with audio)
    View Part II archived presentation (with audio)
    View and print presentation slides (pdf)

    Please contact Erin Eiseman (206.340.2380) with any questions.