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  2. Allowance for Loan and Lease Losses - Wikipedia

    en.wikipedia.org/wiki/Allowance_for_Loan_and...

    Some of the general challenges that financial institutions face with regards to the ALLL estimation include the manual, time-intensive nature of the reserve estimation process each month or quarter; producing adequate documentation and disclosures; incorporating new accounting standards and regulations released by FASB and federal regulatory bodies, and increased scrutiny on the assumptions ...

  3. Deferred financing cost - Wikipedia

    en.wikipedia.org/wiki/Deferred_financing_cost

    Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on. Since these payments do not generate future benefits, they are treated as a contra debt account.

  4. Actuarial reserves - Wikipedia

    en.wikipedia.org/wiki/Actuarial_reserves

    The net level premium reserve is found by taking the expected value of the loss random variable defined above. They can be formulated prospectively or retrospectively. The amount of prospective reserves at a point in time is derived by subtracting the actuarial present value of future valuation premiums from the actuarial present value of the ...

  5. Bank of America (BAC) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/bank-america-bac-q4-2024-211512922.html

    Image source: The Motley Fool. Bank of America (NYSE: BAC) Q4 2024 Earnings Call Jan 16, 2025, 11:00 a.m. ET. Contents: Prepared Remarks. Questions and Answers. Call Participants

  6. Regions Financial (RF) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/regions-financial-rf-q4-2024...

    So net-net, capital markets, I think, $80 million to $90 million for the time being, and we're going to work to get it to $100 million, but we need a little help from the rate environment. Service ...

  7. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.

  8. Rithm Capital (RITM) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/rithm-capital-ritm-q4-2024-160013811...

    We began the company in 2013 while at Fortress to acquire MSRs from banks as Basel III capital rules made them too costly for banks to hold. ... GAAP net income, $263 million or $0.50 per diluted ...

  9. Net interest income - Wikipedia

    en.wikipedia.org/wiki/Net_Interest_Income

    Net interest income (NII) [1] is the difference between revenues generated by interest-bearing assets and the cost of servicing (interest-burdened) liabilities. For banks , the assets typically include commercial and personal loans, mortgages, construction loans and investment securities.