ALLL Methodology (Allowance for Loan and Lease Losses)

We evaluate your ALLL methodology (Allowance for Loan and Lease Losses) and provide a comprehensive and defensible review.

ALLL Methodology Review

The Allowance for Loan and Lease Losses (ALLL) represents one of the most significant estimates in a bank’s financial statements.

Because of the scrutiny placed on the reserve and its significance to a bank’s earnings, a comprehensive and defensible ALLL methodology is critical.

Gateway will evaluate your ALLL methodology and will provide recommendations for improvement or confirmation of the methodology through the results of our proprietary loan models and due diligence.