Released March 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 optional and designed to simplify the ...
MGIC and Wilary Winn co-presented a webinar on CECL and Capital at Risk on May 8, 2019. The presentation focuses on ways to preserve capital in an economic downturn through the use of mortgage insurance.
The webinar is designed to ...
Auto Loan Delinquency Trends: Steady Overall, Rising for Millennials
Released June 2019
Introduction
This white paper is part of a continuing series highlighting credit trends in the consumer lending marketplace. See the Resources ...
This October 2018 white paper addresses key questions in estimating losses on TDRs under CECL, along with highlighting the effect CECL will have on TDRs. Please note that in March 2022, FASB eliminated the TDR accounting for financial institutions that have adopted CECL. Please see our April 2022 blog post.
Released October 2018
Introduction
In this paper, we discuss the thorny issue of using industry data when performing a credit loss estimate under CECL.We have found that the more granular the input, the more predictive the result and ...
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 collecting now.
Implementing CECL
CECL ...
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 requirements.
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 resulting capital at risk.
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 can be utilized and reasons why we utilize discounted cash flow models.
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 evaluating business strategies for ...
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 of the article is the significant change ...
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 institutions face several balance sheet risks ...
