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Resource for bankers: ALLL glossary

April 30, 2013
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Sageworks released an allowance for loan and lease losses (ALLL) glossary, describing some of the terms most frequently cited in banking regulations and news. Access the ALLL Glossary

Allowance for Loan and Lease Losses

ASC 310-10 (FAS 114)

ASC 450-20 (FAS 5)

Collateral-Dependent Loan

Current Expected Credit Losses (CECL) Model

Disclosure Reports

Fair Market Value of Collateral Method

Historical Loss Rate

Impairment Analysis

Migration Analysis

Qualitative and Environmental Factors

Troubled Debt Restructure (TDR)

Unallocated Reserve

The ALLL glossary also includes additional resources that bankers can use to learn more about the allowance and its related terms. Access the Glossary

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