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勇敢活下去
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Ke-Gang Shih
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一個很感人的故事，激勵我們永不放棄！
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Since the precipice of the financial crisis, the Financial Accounting Standards Board (FASB) has been considering changes to the allowance model, due to criticisms that the current model does not adequately estimate losses until it is too late. Responding to those concerns and in an attempt to simplify impairment guidance for financial institutions, FASB has issued several exposure drafts of proposed models to take into account “expected losses” rather than the current “incurred loss” model. On December 20, 2012, FASB issued a new version of an exposure draft outlining a new “Current Expected Credit Losses” model with its Accounting Standards Update (ASU) Financial Instruments—Credit Losses (Subtopic 825-15).
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In the aftermath of the 2008 financial crisis, regulators have made the Allowance for Loan and Lease Losses a point of emphasis, as a signal to indicate a financial institution’s ability to withstand and absorb the losses that have ensued. With over 400 bank failures since 2009, regulators interpret an inadequate ALLL as a key barometer of financial health, and as a result, they have been placing more pressure on surviving institutions to appropriately calculate adequate ALLL provisions.
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These qualitative adjustments are a challenge because they are inherently subjective in nature. The 2006 Interagency Policy Statement on the ALLL provides little direction on how these determinations should be made, advising only that “management should consider those current qualitative or environmental factors that are likely to cause estimated credit losses as of the evaluation date to differ from the group's historical loss experience.” It further vaguely explains that these determinations are to be “based on a comprehensive, well-documented and consistently applied analysis of its loan portfolio.”
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Migration analysis is a rigorous analytical process recommended by the regulatory agencies to determine financial institutions’ ALLL; yet it is underutilized. This type of analysis uses loan level attributes to track the movement of loans through the various loan classifications in order to estimate the percentage of losses likely to be incurred in a financial institution’s current portfolio.2 The purpose of migration analysis is to determine what rate of loss an institution has incurred on similarly criticized or past due loans.3 This purpose is the same as that of historical loss rate analysis, but it is more granular and therefore can give a truer reflection of the losses inherent in the current portfolio. For proper application, migration analysis requires extensive data collection and consistent, prudent risk rating methodology. The following outlines the problems and benefits of the migration analysis approach.
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勇敢活下去
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運將老爸的眼淚 文：張傑
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「老師，只剩高三這一年，我不補習考得上國立大學嗎？」有天他找模具科的邱老師面談，老師聽他娓娓道出心路歷程，覺得好心酸，發誓一定要拉這孩子一把，鼓勵他大有機會。
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