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Talk:Allowance for Loan and Lease Losses

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This article treats of its subject from a purely American point of view, referring to "federal bank examiners", the Office of the Comptroller of the Currency, etc., as if these U. S. authorities were the only ones concerned with banking. Since banking regulations vary widely from country to country, it may in fact be appropriate to have separate articles for each country's banking regime, but this article should at least acknowledge that it has to do with banking in the United States and nowhere else. J. D. Crutchfield | Talk 15:26, 1 June 2015 (UTC)[reply]