United States

RSM 2016 Loan Loss Reserve Survey

How does your loan loss reserve compare to your peers?

INSIGHT ARTICLE  | 

Download survey report

The RSM 2016 Loan Loss Reserve Survey is a helpful guide for community financial institutions to evaluate their allowance for loan losses in a national context and with peer institutions.

Now in its 12th year of publication, this year’s survey will be of particular interest as financial institutions prepare for implementation of the Financial Accounting Standards Board’s new current expected credit loss (CECL) model. Our 2016 Loan Loss Reserve Survey covers:

  • Local economic conditions
  • Credit quality trends
  • Trends in the calculation of historical loss factors
  • Loan loss reserves on impaired loans
  • Use of loan loss reserve calculation tools
  • Time spent on loan loss reserve calculations
  • The anticipated impact of CECL

The RSM 2016 Loan Loss Reserve Survey also breaks down data by region and financial institution size, which may offer useful insights for your credit risk management and loan loss reserve practices.

The survey provides a snapshot of loan loss reserve factors for banks and credit unions nationwide, including data for both classified and nonclassified loans. Detailed tables allow you to investigate loan loss data by region, financial institution size, loan type and reserve requirement component.

Drawing on 260 responses from financial institutions with asset sizes ranging from less than $250 million to more than $1 billion, and from banks and credit unions across the nation, the RSM 2016 Loan Loss Reserve Survey offers a solid overview of loan loss reserve trends for community financial institutions throughout the United States.


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