Blue Ridge Outfitters Group|Q2 2026|As at Jun 30, 2026|USD
Reserve policy
Bands, rates, blanket cover and the reporting framework. Change anything and the whole position reprices before you commit it.
Active version
v1.0
Jan 1, 2026
Reserve under active policy
$28,790,747.42
Reserve under draft
$28,790,747.42
Difference
—
Ageing bands
| Band | Days | Rows | Gross value | Rate | Reserve |
|---|---|---|---|---|---|
| 0-180 days | 0–180 | 14,892 | $107,167,168.47 | % | $0.00 |
| 181-365 days | 181–365 | 4,889 | $35,097,486.23 | % | $8,774,371.56 |
| 366-730 days | 366–730 | 3,123 | $23,255,629.45 | % | $11,627,814.73 |
| Over 730 days | 731–∞ | 1,096 | $8,388,550.89 | % | $8,388,550.89 |
Version history
v1.0active
Effective Jan 1, 2026 · d.ruiz · US GAAP
0-180 days 0%181-365 days 25%366-730 days 50%Over 730 days 100%
Client policy template. Bands pending validation against SG practice (open item 3).
v0.9superseded
Effective Jan 1, 2025 · j.pereira · US GAAP
0-180 days 0%181-365 days 20%366-730 days 45%Over 730 days 100%
Prior-year policy. Retained so prior-period journals can be replayed against the policy that was actually in force.
Matches the active policy
Every reserve figure on the platform is currently priced under v1.0.
Mid-band judgement
An item halfway through a band can be held at the lower rate where sell-through evidence supports it. Approaching the band edge forces the step-up. Overrides are recorded per line with a reason, and the audit trail keeps who made the call.