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ALLL / credit impairment


credit impairment

  • FASB

    Financial instruments: Credit impairment

    Since the financial crisis, the FASB has been debating wholesale changes to the U.S. GAAP credit impairment model. The FASB completed the majority of its deliberations in April and expects to issue a final standard in the fourth quarter of 2015. This standard, which uses the CECL model, fundamentally will change the way the allowance for credit losses is calculated. The standard will have a pervasive impact on all financial institutions, and questions are circulating about what changes are in store.

  • credit impairment

    ASC 310-30 (SOP 03-3)

    In today’s banking landscape, the acquisition of loan portfolios can present healthy banks and credit unions with unique opportunities to rapidly expand their footprints, enhance their deposit bases and provide value to shareholders, often at significant discounts.

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

Examine the size/granularity of your FAS 5 segmentation. Are you granular enough to capture the inherent risk associated with each homogeneous pool? Are you too granular to where you lose statistical significance?

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