User Survey

	Least Comfortable				Most Comfortable
Past Events: Calculating a baseline lifetime expected loss estimate using past events (historical losses, defaults, etc.)	Past Events: Calculating a baseline lifetime expected loss estimate using past events (historical losses, defaults, etc.) Least Comfortable	Past Events: Calculating a baseline lifetime expected loss estimate using past events (historical losses, defaults, etc.)	Past Events: Calculating a baseline lifetime expected loss estimate using past events (historical losses, defaults, etc.)	Past Events: Calculating a baseline lifetime expected loss estimate using past events (historical losses, defaults, etc.)	Past Events: Calculating a baseline lifetime expected loss estimate using past events (historical losses, defaults, etc.) Most Comfortable
Current Conditions: Adjusting your expected loss estimate based on current conditions that differ from conditions over which you establish your historical baseline	Current Conditions: Adjusting your expected loss estimate based on current conditions that differ from conditions over which you establish your historical baseline Least Comfortable	Current Conditions: Adjusting your expected loss estimate based on current conditions that differ from conditions over which you establish your historical baseline	Current Conditions: Adjusting your expected loss estimate based on current conditions that differ from conditions over which you establish your historical baseline	Current Conditions: Adjusting your expected loss estimate based on current conditions that differ from conditions over which you establish your historical baseline	Current Conditions: Adjusting your expected loss estimate based on current conditions that differ from conditions over which you establish your historical baseline Most Comfortable
Reasonable & Supportable Forecasts: Adjusting your expected loss estimate going forward based on forecasted conditions that differ from conditions over which you established your historical baseline	Reasonable & Supportable Forecasts: Adjusting your expected loss estimate going forward based on forecasted conditions that differ from conditions over which you established your historical baseline Least Comfortable	Reasonable & Supportable Forecasts: Adjusting your expected loss estimate going forward based on forecasted conditions that differ from conditions over which you established your historical baseline	Reasonable & Supportable Forecasts: Adjusting your expected loss estimate going forward based on forecasted conditions that differ from conditions over which you established your historical baseline	Reasonable & Supportable Forecasts: Adjusting your expected loss estimate going forward based on forecasted conditions that differ from conditions over which you established your historical baseline	Reasonable & Supportable Forecasts: Adjusting your expected loss estimate going forward based on forecasted conditions that differ from conditions over which you established your historical baseline Most Comfortable

Least Comfortable

Most Comfortable

Past Events: Calculating a baseline lifetime expected loss estimate using past events (historical losses, defaults, etc.)

Past Events: Calculating a baseline lifetime expected loss estimate using past events (historical losses, defaults, etc.) Least Comfortable

Past Events: Calculating a baseline lifetime expected loss estimate using past events (historical losses, defaults, etc.)

Past Events: Calculating a baseline lifetime expected loss estimate using past events (historical losses, defaults, etc.) Most Comfortable

Current Conditions: Adjusting your expected loss estimate based on current conditions that differ from conditions over which you establish your historical baseline

Current Conditions: Adjusting your expected loss estimate based on current conditions that differ from conditions over which you establish your historical baseline Least Comfortable

Current Conditions: Adjusting your expected loss estimate based on current conditions that differ from conditions over which you establish your historical baseline

Current Conditions: Adjusting your expected loss estimate based on current conditions that differ from conditions over which you establish your historical baseline Most Comfortable

Reasonable & Supportable Forecasts: Adjusting your expected loss estimate going forward based on forecasted conditions that differ from conditions over which you established your historical baseline

Reasonable & Supportable Forecasts: Adjusting your expected loss estimate going forward based on forecasted conditions that differ from conditions over which you established your historical baseline Least Comfortable

Reasonable & Supportable Forecasts: Adjusting your expected loss estimate going forward based on forecasted conditions that differ from conditions over which you established your historical baseline

	Least Concerned				Most Concerned
Maintaining and defending the current allowance, both in terms of methodology and overall level	Maintaining and defending the current allowance, both in terms of methodology and overall level Least Concerned	Maintaining and defending the current allowance, both in terms of methodology and overall level	Maintaining and defending the current allowance, both in terms of methodology and overall level	Maintaining and defending the current allowance, both in terms of methodology and overall level	Maintaining and defending the current allowance, both in terms of methodology and overall level Most Concerned
Improving internal allowance processes to create greater process efficiencies and maintainability	Improving internal allowance processes to create greater process efficiencies and maintainability Least Concerned	Improving internal allowance processes to create greater process efficiencies and maintainability	Improving internal allowance processes to create greater process efficiencies and maintainability	Improving internal allowance processes to create greater process efficiencies and maintainability	Improving internal allowance processes to create greater process efficiencies and maintainability Most Concerned
Preparing for and implementing changes to the allowance for CECL	Preparing for and implementing changes to the allowance for CECL Least Concerned	Preparing for and implementing changes to the allowance for CECL	Preparing for and implementing changes to the allowance for CECL	Preparing for and implementing changes to the allowance for CECL	Preparing for and implementing changes to the allowance for CECL Most Concerned

Least Concerned

Most Concerned

Maintaining and defending the current allowance, both in terms of methodology and overall level

Maintaining and defending the current allowance, both in terms of methodology and overall level Least Concerned

Maintaining and defending the current allowance, both in terms of methodology and overall level

Maintaining and defending the current allowance, both in terms of methodology and overall level Most Concerned

Improving internal allowance processes to create greater process efficiencies and maintainability

Improving internal allowance processes to create greater process efficiencies and maintainability Least Concerned

Improving internal allowance processes to create greater process efficiencies and maintainability

Improving internal allowance processes to create greater process efficiencies and maintainability Most Concerned

Preparing for and implementing changes to the allowance for CECL

Preparing for and implementing changes to the allowance for CECL Least Concerned

Preparing for and implementing changes to the allowance for CECL

Preparing for and implementing changes to the allowance for CECL Most Concerned

Question Title

* 3. Based on all the information available to you to this point, how much do you expect your allowance methodology to change under CECL?

Drastic changes to the point of almost building a new methodology from scratch

Significant changes to the current methodology, but able to use portions of what is being done currently

Moderate level of changes, with the new methodology being a mix of both old and new

Small tweaks to the current methodology will be all that is required

No changes anticipated to current methodology for CECL

Don't know

Question Title

* 4. Based on all the information available to you to this point, do you anticipate prepayment and estimating remaining life analysis on your loan portfolio to be a significant part of your CECL methodology?

Yes, across the board

Yes, for some segments of the portfolio, no for other segments

Do not expect it to be a significant part of our CECL methodology

Don't know

Question Title

* 5. Based on all the information available to you to this point, do you expect your institution will calculate a CECL allowance based on a discounted methodology (using discounted cash flow analysis) or based on the current amortized cost basis of the loan (applying adjusted loss rates or PD/LGD to current loan balances, much the same as today)?

Discounted Methodology

Current Amortized Cost Basis Methodology

Don't know

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* 6. Has your institution formed a CECL Steering Committee?

Yes

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* 7. If yes to Q 6, what is the implementation timeline for CECL?

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* 8. Are you seeking assistance in determining what CECL methodology is best for your institution?

Yes

Maybe

User Survey

Question Title

* 1. CECL requires your allowance to estimate the expected loss of a given loan over its remaining life based on past events, current conditions, and reasonable and supportable forecasts. With this expectation, as a current user of the LLA, rate how comfortable you are in the following areas:

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* 2. How concerned are you about the following issues over the next 3 years:

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* 3. Based on all the information available to you to this point, how much do you expect your allowance methodology to change under CECL?

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* 4. Based on all the information available to you to this point, do you anticipate prepayment and estimating remaining life analysis on your loan portfolio to be a significant part of your CECL methodology?

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* 6. Has your institution formed a CECL Steering Committee?

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* 7. If yes to Q 6, what is the implementation timeline for CECL?

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* 8. Are you seeking assistance in determining what CECL methodology is best for your institution?

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* 9. Describe how you segment your loans today and how you envision your loan segments under CECL.

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* 10. About what allowance related topics would you like to know more?