Fair Value Determinations
Fair Value Services
We offer the following services to support our primary lines of business.
MORTGAGE BANKING DERIVATIVES (IRLCS)
We assist our clients in valuing and accounting for the derivatives that arise from mortgage banking activities, including interest rate lock commitments (IRLCs) and forward loan sales commitments.
FAIR VALUE FOOTNOTES
We provide fair value estimates for financial instruments based on discounted expected cash flow analyses. Our estimates include life-of-loan credit losses, and our analyses can be quickly converted into a current expected credit losses (CECL) Allowance for Credit Losses (ACL).
FEATURED
This August 2024 white paper explores the opportunity to use CECL as a strategic tool for enhanced risk management. By moving beyond the minimum compliance requirements…
WHAT OUR CLIENTS SAY
At OnPoint we find tremendous value in a trusted partner like Wilary Winn. We have been working together for the past eight years and have found that they are easy […]”
– Jim Hunt, Senior Vice President & Chief Financial Officer, OnPoint Community Credit Union – Portland, OR