Extract to table

Second, we must be mindful of privilege and potential conflicts in our assessment of CPS's role

Third, the potential for conflicts of interest must be monitored

§ 78m(a), requires every issuer of a security registered pursuant to Section 12 of the Exchange Act to file with the Commission such periodic reports as the Commission shall prescribe by rule

However, any methodology must produce a reasonable and supportable estimate of lifetime expected credit losses, and the treatment of modified loans must be consistent with the economic substance of the modifications

CECL is an inherently judgment-based standard, and management's judgments in setting qualitative factors and overlays must be documented and supportable

However, materiality is a mixed question of law and fact, and the quantitative analysis must be considered in context