| --- | --- | |-------------------|--------------------------------------------------------------------------------------------------------------------------------| | | GLOSSARY OF DEFINED TERMS | | ACL | Allowance for Credit Losses | | ACLLL | Allowance for Credit Losses on Loans and Leases | | ASU | Accounting Standards Update | | Bank | Umpqua Bank | | Basel III | Basel Capital Framework (third accord) | | BOLI | Bank Owned Life Insurance | | BTFP | Bank Term Funding Program | | CECL | Current Expected C ...