The GSB Online Seminar Series

Presenter:  Aaron Lewis, Young & Associates This 90-minute program will be presented live on: April 28, 2:00-3:30 p.m. Central Time Recording available through: July 28, 2021 Price: $275   The annual or periodic review of loans is generally required and favored across all agencies as part of an institution’s ongoing loan portfolio monitoring practice.  Quality portfolio management includes the periodic assessment of credit risk over the life of a loan, including the adjustment of risk ratings as deemed appropriate based on the evolving level of risk inherent in a credit over time. We answer several frequently asked questions such as:  “Why do we need to perform annual reviews when our regulators have never required us to do so”?  “How do we find the time and staff to complete reviews”?  “We know our customers so well, what purpose would an annual review serve”? A discussion of how annual reviews fit into the continuum of lending risk management from origination to the ALLL. To include several aspects of the annual review process including: Appropriate commercial loan portfolio coverage (parameters to establish meaningful penetration of the institution’s total non-consumer loan portfolio) Identification of loans for review – how to effectively flag relationships to be reviewed by size, risk/collateral category, concentrations, etc. The monitoring and tracking of the universe of loans to be reviewed and methods to maintain a timely review schedule Recommended review contents, i.e. cash flow analysis, collateral value review, site inspections, guarantor financial analysis and credit reports, etc. We will discuss differing approaches to primary sources of repayment, including the importance of a forward looking analysis in projecting sustainable cash flow to service debt. The ongoing monitoring of collateral value, with an emphasis on best practices in the monitoring of commercial real estate. Validating the risk grade.  The ultimate reason for annually reviewing a credit is to assess changes to the credit’s risk profile since the loan was originally underwritten or last reviewed.  All of the above topics will be tied into the use of those conclusions within the institution’s risk grade model to accurately validate or alter the current grade and to establish awareness of weaknesses that are better proactively addressed in order to limit the risk of loss.    Target Audience: This presentation is intended for all personnel involved with the origination, underwriting, portfolio management and approval of non-consumer credits Read More

Get these programs together at a discount: Developing and Analyzing a Statement of Cash Flows - February 2 Developing and Analyzing the Uniform Credit Analysis (UCA) Model - February 9 Advanced Cash Flow Issues: Working Capital and Fixed Asset Expenditures - February 16 Components of Business Financial Statements & Tax Returns - April 6 Cash vs. Accrual Accounting Refresher - April 13 Navigating and Analyzing a Business Tax Return - April 20 Developing and Analyzing Key Financial Ratios - April 27       Read More

Presenters: Rob Newberry & Regan Camp, Abrigo This two-part program will be presented live on: May 11 & 12, 10:00 a.m. - 1:30 p.m. Central Time Recording available through: July 12, 2021 Price: $345   Financial institutions complying with the Current Expected Credit Loss standard, or CECL, in 2023 have to manage a myriad of new data, modeling, and forecasting considerations. With new requirements comes new expertise and time constraints. To assist community financial institutions in navigating the transition, GSB and Abrigo are hosting a two-day workshop filled with over seven hours of educational content that describes the new standard, recommends modeling best practices, identifies key players at the financial institution, examines forecasting, and shares case studies from those who have done it before, including the SEC-filing institutions who implemented last year. This virtual workshop will be led by Abrigo personnel of former bankers and industry experts who have worked with hundreds of institutions already on conducting concise, credible, and efficient CECL calculations. Topics to be addressed each day are:   Tuesday, May 11 Session 1: An Introduction to the New CECL Standard, 10:00 – 11:30 In this first session, we will establish a foundational understanding of the new Current Expected Credit Loss (CECL) accounting standard.  This will include reviewing the history and evolution of the allowance, discussing the reasoning behind the move to CECL, and examining what’s in scope, measuring losses, loss recognition, timelines, and more. Session 2: CECL Modeling – Estimating Lifetime Expected Losses, 12:00 – 1:30 In this second session, we will introduce and walk through detailed examples of a variety of the more widely considered and CECL-compliant models/methodologies, as well as discuss the pros, cons and applicability of each approach to estimating lifetime expected losses.   Wednesday, May 12 Session 3: Preparing for CECL – Who, What, When?,  10:00 – 11:00 In this third session, we will discuss who should be involved, what they should be doing, and when they should begin preparing for the formal transition to CECL adoption. Session 4: Examining Reasonable and Supportable Forecasts, 11:00 – 11:45 In this fourth session, we will examine the new requirement under CECL of developing and incorporating reasonable and supportable forecasts in our allowance calculations.  How is this different from current US GAAP requirements, and what might this look like in practice? Session 5:  Applied Case Studies, 12:15 – 12:45 In this fifth session, we will leverage case study examples to apply our learning and further solidify our understanding of previously discussed key concepts.  Session 6: Lessons Learned from SEC Filers, 12:45 – 1:30 In this sixth and final session, we will review some of the apparent trends and best practices observed in those SEC filers that have already formally adopted the new CECL standard, and discuss how we might leverage this information to better prepare our own institutions for this shift.   Who Should Attend: CEOs, CFOs, ALCO members, controllers, chief risk officer, chief retail, funding officers Read More

Presenter: David Osburn, Osburn & Associates, LLC This 90-minute program will be presented live on: May 3, 2:00-3:30 p.m.Central Time Recording available through: August 3, 2021 Price: $275 This seminar will begin with a brief overview of Commercial and Industrial (C&I) loan products including working capital lines of credit, ABL facilities, and equipment financing (loans/leases) and their typical structure. The training session will also cover underwriting C&I loans including accounts receivable assessment and the use of a Borrowing Base Certificate (basic and advanced models), the valuation and quality of inventory, and the analysis of various equipment-related issues in lending. This portion of the seminar will also cover the proper evaluation of the borrower’s financial statements.      Additionally, the seminar will cover documentation of C&I loans, collateral concerns, challenges with pricing, and managing the C&I loan portfolio. The seminar will conclude with a review of how to identify and market to new C&I loan prospects in today’s competitive market. Objectives: Review C&I lending Discuss C&I loan products and their typical structure Explore underwriting C&I loans including accounts receivable, inventory, and equipment financing Analyze the Borrowing Base Certificate (BBC) Evaluate the borrower’s financial statements Review the documentation, collateral, pricing, and managing of C&I loans Develop the marketing of C&I loans in today’s economy Target Audience: Commercial lenders, credit analysts, loan documentation specialists, branch managers, private bankers, and business development officers Read More

Get these programs together at a discount: Overview of Appraisal Rules/Guidelines and the Review Process - March 2 Appraisal Approaches to Value De-mystified - March 9 Key Appraisal Components Beyond the Approaches to Value - March 16 Overview of Evaluations and Other Valuation Options - March 23 Read More

Get these programs together at a discount: Developing a Cash Flow and Key Ratios - March 2 Cap Rates and Factors Beyond Debt Coverage and Loan-to Value - March 9 Issues with Property Types & Lease Structures - March 16 Developing a Global Analysis of Property Holdings - March 23 Read More