TDR 101: "ALLL" About Troubled Debt Restructurings

Troubled Debt Restructurings (TDRs) are often a source of confusion for bankers. Many questions stem from identifying, accounting for, reporting and removing TDRs. This webinar covers:

  • Overview and definition of TDRs
  • Evolution of guidance on TDRs
  • Identification of financial difficulty and concessions
  • Measuring impairment 
  • Pooling of TDRs, risk grading and accrual status
  • General best practices and regulatory demands with respect to TDRs