Training

CRF Advisors will provide training to assist senior management, members in accounting and credit department with a full understanding of the following credit risk management topics. CRF will also help create processes and policy’s in accordance with regulatory and GAAP guidance.

ALLL Methodology

• ASC 450 – FAS 5 General Reserve
• ASC 310-10 – FAS 114 Loan Impairment
• ASC 310-20 – FAS 91 Loans
• ASC 310-30 – SOP 03-3 Credit Impaired Loans
• ALLL Modeling

Impaired Loan Valuation

• Collateral valuation methods
• Present Value future cash flow valuation methods, and
• Loan pricing method

CECL (Current Expected Credit Loss Model)

• Preparation
• Data requirements
• Modeling

Troubled Debt restructured loans (TDR)

• TDR identification
• Impairment Valuation

Credit Analysis and Monitoring

• Credit policies and procedures
• Financial statement analysis
• DSCR and LTV calculation and analysis