I know for us, if it is underfunded, we've been told by the regulators that the allowance needs to be funded (regardless of amount)by the next call report date. We do the calculation quarterly, so we generally have 3 months to fund it. If it's overfunded, regulators don't care, however external auditors usually only look at your balance sheet date of the audit. So, we usually wait till they come for the audit and if they tell us to reduce the reserve, we wait until they tell us to. Usually, they care about materiality and usually pass on adjustments if it's not material.