For most of our clients we provide a semi-annual or annual assessment of the banks Allowance for Loan and Lease Losses. This assessment includes an analysis of the adequacy of the loan loss reserve based on the quality of the banks loan portfolio. The process includes a review to insure that FAS 5 and FAS 114 are correctly being applied. We further provide an analysis and logic of the banks methodology of the loan loss reserve process and report to the Board our results.
