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ALLL / covid-19


covid-19

  • Allowance

    CECL vs. Incurred Loss: How the Pandemic Affected the Allowance

    In 2020, most SEC-filing institutions were required to move to the new current expected credit loss, or CECL, model. Following the 2007-2008 financial crisis, the CECL model aimed to provide more timely adjustments of reserve levels than the existing incurred loss method. Unlike the incurred loss model, the CECL model is forward-looking, estimating loans’ lifetime... Read more »

    Poll

    What type of data do you anticipate leveraging for your CECL calculation?

    • 1-5 years of detailed loan level data
    • 5+ years of detailed loan level data
    • 1-5 years of aggregate (pool level) data
    • 5+ years of aggregate (pool level) data
    • I don't know the difference

    Tip Of The Day

    Use a qualitative scoring matrix to help justify Q factors from period to period

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