• Service: Tax, Federal Tax Services, Washington National Tax
  • Industry: Building, Construction & Real Estate, Financial Services
  • Type: White paper
  • Date: 10/1/2013

Survey on the Allowance for Loan and Lease Losses 2012 

Heightened regulation and economic shocks are challenging many banks to create an Allowances for Credit Losses (ALLL) estimation process that is transparent and meets expectations of internal and external stakeholders.


To identify prevalent practices for allowance for loan and lease losses processes, estimation techniques, key assumptions, and documentation, KPMG commissioned this survey of more than 100 small, medium and large U.S. banks.

Read the survey report for insight into:

  • commercial quantitative methodology
  • consumer quantitative methodology
  • risk rating systems
  • methodology for qualitative reserves
  • troubled debt restructuring, nonaccrual, and impairment
  • model validation and backtesting


Replay the webcast in which survey results were discussed, June 17, 2013.


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