Resources

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.

This April 2023 white paper provides insight into the valuation of mortgage servicing rights (MSRs) and the key assumptions used to value them.

Summary The BASEL III capital rules became effective with the March 2015 regulatory call report filing. Under the new rules, loan sales with limited recourse under the MPF® Program are…

On June 27, 2023, we led a training for the FFIEC on trends in the mortgage banking marketplace, pipeline risk management, and mortgage servicing rights.

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…

Summary The accounting and regulatory reporting for mortgage banking activities is relatively complex. For example, locking in a rate with a borrower for a loan to be sold into the…

This white paper demonstrates how Wilary Winn combined the use of sophisticated financial techniques with a deep understanding of the required financial accounting to value mortgage servicing rights for our clients during a very challenging time.

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…