Deputy Seminar, Denver, CO

Key Assumptions & Data Needs

Key Assumptions

• Estimated CECL life of pools

Data Needs • Current & historical periodic (monthly, quarterly) loan level trial balances with all necessary loan information, including current balance & risk segmentation characteristics, i.e. , pooling category, risk grade, FICO, past due, etc. • Historical loan level charge-offs & recovery data • Understanding of how renewals, extensions & modifications are recorded in the loan systems

ASU 2016-01, FINANCIAL INSTRUMENTS RECOGNITION & MEASUREMENT