1. Call the Fed - Walter Yao 2. Greetings 3. Disclaimer 4. Overview 5. Background on SR 06-17 6. What's new with SR 06-17 7. Why Eliminate the References to the Standard Loss Percentages? 8. What's new with SR 06-17 9. What are the Points of Agreement? 10. What are the Points of Agreement? 11. What are the Key GAAP guidances for ALLL? 12. What are the Key GAAP guidances for ALLL? 13. ALLL Decision Tree (Simplified) 14. What are the other Key Supervisory Guidances for ALLL? 15. Observations from Onsite ALLL Reviews... 16. Observations from Onsite ALLL Reviews... 17. Journal Entry: Reserves for OBS Items 18. Relevant References 19. What are some of the Sound Practices we Expect? 20. What are some of the Sound Practices we Expect? 21. Useful Resources 22. Contact Information 23. Questions