Released August 2020
Introduction
The four largest bank holding companies in the United States: JP Morgan Chase & Co., Bank of America Corporation, Citigroup Inc. and Wells Fargo & ...
Released May 2020
Introduction
This white paper, along with its predecessor, released last month, attempts to build an economic recovery timeline based upon medical initiatives currently ...
Released April 2020
Introduction
This white paper will attempt to build an economic recovery timeline based upon medical initiatives currently underway to combat the COVID-19 pandemic.
This ...
Released April 2020
Introduction
The Community Bank Leverage Ratio (“CBLR”) final rule was recently adopted by the federal banking agencies and became effective on January 1, 2020. The rule is ...
Our CECL Resource Center includes information on implementing the new standard, including the advantages and disadvantages of the modeling techniques that can be used and the data you should be ...
Released Spring 2015
Introduction
Proper modeling of non-maturity shares is critical to effective asset liability management. Non-maturity shares constitute the majority of deposits in credit ...
Released in 2016, we provide results of our updated study of share deposit data from 5300 call reports for all credit unions across the nation. Our purpose was to provide industry benchmarks ...
This December 2016 white paper is Part I in a three-part series which argues that financial institutions should forecast lifetime credit losses for business advantages, even absent the CECL ...
This September 2016 PowerPoint shows how measuring interest rate and credit risks on an integrated basis can lead to more informed loan pricing and better decisions regarding asset mix and the ...
This May 2017 presentation provides practical ways to estimate credit losses in full accordance with the CECL standard and touches on the advantages and disadvantages of the various models that ...
On November 3, 2016, Frank Wilary presented at the Nebraska Bankers Association on Asset Liability Management, concentrating on the balance sheet and identifying inherent risks along with ...
The Credit Union National Association (CUNA) interviewed Douglas Winn for the May 2017 issue of the Credit Union Magazine, highlighting the Current Expected Credit Loss (CECL) model.
The focus ...
Take a deeper look into Best Practices in Credit Loss Modeling through the presentation led by Douglas Winn and Matt Erickson at the 2016 Moss Adams Credit Union Conference.
Financial ...
On March 3, 2014, Wilary Winn discussed the Proposed Risk-Based Capital Rule for Credit Unions presentation in a webinar hosted by the Federal Home Loan Bank of Des Moines.
The presentation ...
Released June, 2017, this white paper is the third in a three-part series that presents the business benefits resulting from incorporating lifetime credit losses required under the CECL ...
This January 2017 white paper is the second part of a three-part series that presents the numerous business advantages resulting from incorporating lifetime credit losses under the CECL ...
Released January 2017, this white paper is a part of Wilary Winn’s series of white papers regarding the Current Expected Credit Loss (CECL) Model and highlights best practices in collecting data ...
CECL Implementation
Updated November 28, 2016
Introduction
CECL represents a major change in the way financial institutions estimate credit losses. It requires an institution to estimate ...
