Moody's Analytics Insights

Webinar-on-Demand
Business and financial report

Moody's Analytics Webinar: CECL – Lending in Current Conditions

Join CECL experts Robby Holditch and Christian Henkel as they share practical examples and useful strategies applicable to your CECL implementation plan.

May 2019

Whitepaper
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Toward SCCL Compliance: Key Implementation Challenges

This whitepaper focuses on the main challenges for SCCL compliance, and offers a hypothetical SCCL solution, while discussing strategic and tactical considerations.

March 2019

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
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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
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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
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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
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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