BAS Presentations - March 2023

Learning Objectives

1 – Importance of AQ / Impact on Other Components

2 – Asset and Loan Categories

3 – Asset Classification / Problem Assets

4 – Loan Underwriting and Administration

5 – Allowance for Credit Losses

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The Allowance for Credit Losses (ACL) is a Rainy-Day Fund to Cover Potential Losses

Provision Expenses Recoveries

Charge ‐ Offs

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