Loan Loss Reserve (ALLL) Policy - $175.00

Table of Contents

Purpose and Contents - Topic 1
Policy Statement - Topic 2
Responsibility - Topic 3
Uniform Policy Guidelines - Topic 4
Evaluation Process - Topic 5
Frequency - Topic 6
Methodology - Topic 7
Application of GAAP - Topic 8
Loan Impairment Guidelines - Topic 9
Loss Contingency Guidelines - Topic 10
Recommendations, Documentation and Approval - Topic 11
Recoveries - Topic 12
Audit Policy - Topic 13
Staff Training - Topic 14
Retention of Documentation - Topic 15

The purpose of this policy is to address the requirement of a financial institution to maintain an adequate allowance for loan and lease losses (ALLL) to properly reflect an accurate financial position of the organization and to comply with regulatory and AICPA guidelines.  This policy template (approximately 33 pages) is available to purchase from BankPolicies.com in Microsoft® Word format for $175.00.

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