General Information & Client Service
  • Americas: +1.212.553.1653
  • Asia: +852.3551.3077
  • China: +86.10.6319.6580
  • EMEA: +44.20.7772.5454
  • Japan: +81.3.5408.4100
Media Relations
  • New York: +1.212.553.0376
  • London: +44.20.7772.5456
  • Hong Kong: +852.3758.1350
  • Tokyo: +813.5408.4110
  • Sydney: +61.2.9270.8141
  • Mexico City: +001.888.779.5833
  • Buenos Aires: +0800.666.3506
  • São Paulo: +0800.891.2518

Moody's Analytics Insights

Webinar-on-Demand

Meeting the Challenges of SCCL

The Federal Reserve finalized, in June 2018, the rule to prevent concentrations of risk between large banking organizations and their counterparties from undermining financial stability, known as Single Counterparty Credit Limit (SCCL).

November 2018
Olivier Brucker, Anders Rodenberg, Moun Seo

Whitepaper
Average projected LGD from LossCalc 4.0, by industry, North America Firms

Measuring and Managing the Impact of IFRS 9 and CECL Requirements on Dynamics in Allowance, Earnings, and Bank Capital

Reserving for loan loss is one of the most important accounting aspects for banks. Its objective is to cover estimated losses on impaired financial instruments due to defaults and non-payment. Reserve measurement affects both the balance sheet and income statement. It impacts earnings, capital, dividends and bonuses, and attracts the attention of bank stakeholders ranging from the board of directors and regulators to equity investors. In response to the so-called “too-little, too-late” problem experienced with loan loss reserve during the Great Financial Crisis, accounting standard setters now require that banks provision against loan loss based on expected credit losses (ECL). Arguably, calculating the Expected Credit Loss Model under IFRS 9 and CECL presents a momentous accounting change for banks, with the new standards coming into effect sometime between 2018 and 2021, depending on the jurisdiction.

March 2018

Whitepaper
hands typing on laptop

A Leaner Approach to Regulatory Reporting

This whitepaper covers the challenges and best practices for leaner and more efficient regulatory reporting.

January 2018

Webinar-on-Demand
Ancient Greek iconic column with scrolling volutes

The Ever-Widening World of RegTech

In this webinar, view the observations that were put forward in a recent conversation with Andrew Bockelman, general manager of banking RegTech at Moody's Analytics.

November 2017
Andrew Bockelman

Webinar-on-Demand
Top view of successful businessman standing near the entrance of labyrinth

CECL: for Community Banks – Are You Prepared?

Join Moody's Analytics for an informative webinar discussing FASB's new Current Expected Credit Loss (CECL) standard and what you can be doing now to prepare.

November 2017
Eric Snyder

Whitepaper
The evolution of PRA110 from the EBA’s ALMM C66 recommendations.

Liquidity Risk: Some Practical Challenges Remain, but this is the time to Automate & Integrate

This whitepaper covers the challenges and best practices for closer alignment of liquidity risk management and regulatory reporting.

October 2017
Nicolas Kunghehian, Karen Moss

Article
Business People Analyzing Statistics Financial Concept

Reconsidering Risk Management, Governance, and Stress Testing

This article discusses areas such as capital stress testing where simplification of regulations could improve the flow of credit while protecting the financial system.

July 2017

Article
Business building architecture on sky background

Accounting for Purchased Credit Deteriorated Financial Assets: Current and Future GAAP

In this article, we explore existing and future accounting and operational challenges faced by institutions acquiring financial assets with credit deterioration.

July 2017

Article
Stock Market Graph and Bar Chart

What Do Half a Million Loans Say About the Impact of CECL on Loan Loss Allowance?

In this article, we use historical data to calculate and compare loan- and portfolio-level loss allowances under the incurred loss model and CECL.

July 2017
Dr. Yanping Pan,  Dr. Yashan Wang

Newsletter
Image of business person's hand on desk with justic scales

Banking Regulatory Insight Newsletter – November 2016

Coverage this month includes , the Financial Stability Board (FSB) agreed its 2017 work plan. The European Banking Authority (EBA) report with qualitative and quantitative observations of its first impact assessment of the International Financial Reporting Standard (IFRS) 9, accounting for financial instruments, standard. The European Commission (EC) presented a comprehensive package of reforms aimed at further strengthening the resilience of European Union (EU) banks. The United States (US) Government Accounting Office (GAO) issued a report detailing additional actions which could help the Federal Reserve achieve its stress testing goals. The Hong Kong Monetary Authority (HKMA) issued a consultation on the local implementation of the Net Stable Funding Ratio (NSFR).

November 2016
Michael van Steen

Webinar-on-Demand
Block of arrows pointing right and one pointing left.

Preparing Community Banks for CECL

The FASB voted to move forward with the new impairment model, known as the Current Expected Credit Loss (“CECL”) model, which will change how you calculate allowance for credit losses. Ensure your institution identifies challenges and processes early.

May 2016

Whitepaper
Courthouse columns

Revised Pillar 3 Disclosure Requirements

This Whitepaper explores the BCBS' final framework on the revised Pillar 3 disclosure requirements for credit risk, counterparty credit risk (CCR), securitization, and market risk.

July 2015