Introduction The four largest bank holding companies in the United States: JP Morgan Chase & Co., Bank of America Corporation, Citigroup Inc. and Wells Fargo & Company held approximately $10 […]
Frank Wilary, Principal Introduction We are at the beginning stages of the reopening process. As of mid-May 2020, 42 states have partially opened their economies. The level of permitted increased […]
INTRODUCTION As of mid-April 2020, 46 states and Washington D.C. have enacted polices to close nonessential businesses in response to the COVID-19 pandemic. While specific guidance and levels of COVID-19 […]
April 6, 2020 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 optional […]
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 […]
Share deposits in credit unions have grown rapidly since 2000, increasing from $350 billion to nearly $1 trillion at the end of 2014. Not only are share accounts at credit […]
Wilary Winn’s Study of National Credit Union Share Data Released 2016 Wilary Winn LLC updated our study of share deposit data from 5300 call reports for all credit unions across […]
Released December 2016 Attend any recent or upcoming financial institution conference and you will find considerable discussion and debate about the new accounting guidance related to the Current Expected Credit […]
Inspired by client questions, we offered ALM Strategies as part of the 2016 Wilary Winn University. The content includes using iterative ALM analysis to improve risk-based pricing by explicitly quantifying credit losses, […]
Douglas Winn and Frank Wilary presented on Implementing CECL at the CUNA CFO Council on May 22, 2017. The presentation provides practical ways to estimate credit losses in full accordance with the […]