This April 2024 white paper examines the historical trends from the SBA 7(a) loan program and analyzes sector-specific loan performance, informing risk management decisions for community financial institutions.
This white paper describes credit quality metrics at financial institutions versus loss reserves across the industry and emphasizes the need for an adaptive, prospective CECL model.
This December 2023 white paper compares the weighted average remaining maturity (“WARM”) and discounted cash flow (“DCF”) models used to estimate CECL reserves.
This presentation, delivered at the CUNA Finance Council Conference in May 2023, focuses on the key accounting implications that a merger can have on credit union financial statements on day one and thereafter.
Key Takeaway The immediate recognition of the potential credit losses from COVID by the largest banks are a good illustration of how CECL should work. Wilary Winn offers CECL estimates…
Key Takeaway Wilary Winn provides robust life-of-loan credit loss estimates that quantify capital at risk under various macroeconomic scenarios. How Can We Help You? Released April 2020 Introduction The Community…
Key Takeaway Wilary Winn provides valuations of mortgage servicing rights and mortgage banking derivatives as well as turnkey advice on how to properly account for them. We value more than…
Key Takeaway Wilary Winn provides robust life-of-loan credit loss estimates that quantify capital at risk under various macroeconomic scenarios. How Can We Help You? Released March 2020 Introduction The Community…
Wilary Winn addresses four major CECL topics included in SEC Staff Accounting Bulletin 119.
In addition to a brief summary of the overall consumer debt marketplace, this white paper discusses the auto loan marketplace and financial well-being of the millennial generation in detail.