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Directors' Resource Center

Regulatory Guidance: Risk Management Supervision

Allowance for Loan and Lease Losses (ALLL)

FIL-50-2013Troubled Debt Restructurings Interagency Supervisory Guidance
FIL-4-2012Estimation Practices for Junior Liens on Residential Properties
Interagency Supervisory Guidance on ALLL Estimation Practices for Loans and Lines of Credit Secured by Junior Liens on 1-4 Family Residential Properties
FIL-43-2009Residential Mortgages Secured by Junior Liens
Allowances for Loan and Lease Losses in the Current Economic Environment: Loans Secured by Junior Liens on 1-4 Family Residential Properties
FIL-105-2006Revised Policy Statement and Frequently Asked Questions
Interagency Policy Statement on the Allowance for Loan and Lease Losses and Frequently Asked Questions on Accounting for Loan and Lease Losses
FIL-2-2003Federal Banking Regulatory Agencies Jointly Issue Account Management and Loss Allowance Guidance for Credit Card Lending
FIL-63-2001Interagency Policy Statement on Allowance for Loan and Lease Losses (ALLL) Methodologies and Documentation for Banks and Savings Associations

Last Updated: April 17, 2015