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    The Road Ahead for Credit Unions

    Presentation slides form our webinar examining, consumer credit conditions under scenarios for Credit Unions.

    Mission Possible: Producing Defendable CECL Results With or Without Models

    Learn to differentiate C&I, CRE, retail, and securities. Choose approaches at the right level of flexibility and sophistication. Apply model-free solutions based on historical internal or industry data.

    November 2019 Pdf Eric Bao, Cristian deRitis, Dr. Yashan Wang

    Loan Valuation and Credit Portfolio Management Post-IFRS 9, CECL

    RAROC and RORAC solutions that account for allowance and forward-looking IFRS 9 / CECL measures in return and risk.

    November 2019 Pdf Amnon Levy, Pierre Xu

    Boom, Bust, Flat: Quantifying Recession and Expansion Risks with Scenarios

    Having achieved the longest expansion in history, what's next for the US economy? ‍We will identify current downside – and upside – risks that could pull the economy into recession or propel it forward. We identify short, medium, and long-term risk factors and introduce a methodology for incorporating these risks into a globally consistent framework. ‍While no model can forecast the future with certainty, scenarios with mathematically derived probability weights can manage these risks and lead to better, faster decisions. ‍

    November 2019 Pdf Cristian deRitis

    CECL Methodologies: Loss Rate Model and Cohort Analysis

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019 Pdf Dr. Sohini Chowdhury

    CECL Methodologies: Discounted Cash Flow Approach

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019 Pdf Dr. Sohini Chowdhury

    CECL: Determining Correct Segments for Loss Pooling

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019 Pdf Dr. Sohini Chowdhury

    CECL – Using a Reasonable and Supportable Forecast (Presentation Slides)

    The new CECL accounting standard requires institutions to incorporate forward-looking information in their estimate of expected lifetime losses.

    Regional Economic Health Report & CECL

    Presented at the National Credit Union Management Association Conference, July 2019. Agenda: 1. Regional Economic Performance at a Glance 2. Near Term Risks 3. What to Expect from CECL?

    July 2019 Pdf Dr. Sohini Chowdhury

    Industry Data and Calibration Options - CUNA 2019 Current Expected Credit Loss (CECL) eSchool

    Industry data can be leveraged for CECL when lender-specific data is not complete.

    June 2019 Pdf Dr. Sohini Chowdhury

    CECL 20/20: A Clear View of the New Credit Loss Requirements

    Starting in 2020, the Current Expected Credit Loss (CECL) accounting standard will require financial institutions to reserve for estimated lifetime losses on loans and leases as soon as they are originated. This presentation will provide analytical insight and practical recommendations to help lenders strategize and effectively prepare for the new rule.

    A CECL Benchmark Solution from Call Report Data for Banks and Credit Unions

    Top-down approach for small institutions, small and/or young portfolios that produces scenario-conditioned lifetime net losses at different evaluation dates.

    May 2019 Pdf Dr. Sohini Chowdhury

    Leveraging Economic Forecasts Through Qualitative Overlays

    How to Leverage R&S Economic Forecasts in CECL? In this presentation we demonstrate how to incorporate scenarios effectively.

    May 2019 Pdf Dr. Sohini Chowdhury

    CECL Disclosures – Required and Beyond

    CECL Disclosures – Required and Beyond

    July 2018 Pdf Masha Muzyka, Jin Oh

    Incorporating Economic Forecasts into CECL

    CECL will require institutions to incorporate macroeconomic forecasts formally into their loss allowance estimates for the first time. There are a number of ways in which this can be achieved as the CECL guidelines don't specify any one particular approach. In this presentation, we discuss some of the options that institutions have for incorporating economic forecasts into their expected loan loss reserve calculations. We discuss the benefits and costs of each approach and provide practical recommendations based on institution size and complexity. We also show a simple solution for calculating the lifetime expected losses for consumer loans for different products.

    July 2018 Pdf Dr. Sohini Chowdhury

    Challenges in CECL Implementation

    Challenges in CECL Implementation

    July 2018 Pdf Robby Holditch

    Simple But Not Simpler: Day 1 Modeling Approaches

    Simple But Not Simpler: Day 1 Modeling Approaches. This presentation is a review of simple approaches available to community banks on the road to their CECL journey.

    July 2018 Pdf Laurent Birade

    The “Easiest” Implementation – Why There Is No Easy Button

    The “Easiest” Implementation – Why There Is No Easy Button

    June 2018 Pdf Robby Holditch

    Be Reasonable: Creating Supportable Forecast Scenarios for CECL

    This presentation discusses the CECL requirement of reasonable and supportable forecasts. We discuss what makes an economic scenario reasonable and supportable and discusses structural forecast model methodology. We also compare customized, standard and off-the-shelf scenarios and examine forecasting credit losses.

    June 2018 Pdf Cristian deRitis

    CECL: Adapting to Adopt

    Our subject matter experts, Chris Henkel, Senior Director, and Anna Krayn, Senior Director, discuss critical steps in meeting the new CECL standard.

    April 2018 Pdf Christian Henkel, Anna Krayn

    Economic Scenarios: A Glimpse Into the Future

    Under CECL and IFRS 9, forecasting expected credit losses will be paramount. Join Moody's Analytics experts as they discuss our macro and regional forecasting. Learn how our full suite of scenario capabilities for CECL, IFRS 9, BAU, and stress testing can help your firm meet this essential requirement.

    November 2017 Pdf Cristian deRitis

    Empowering Users, Satisfying Auditors for CECL Presentation Slides

    In this presentation, Emil Lopez and Olivier Brucker from Moody's Analytics, demonstrates how the Moody's Analytics Credit Loss and Impairment Analysis suite helps financial institutions overcome challenges with CECL and implement best-practice allowance processes.

    October 2017 Pdf Emil Lopez, Olivier Brucker

    Expected Loss Quantification: Factors that Will Move the Needle Presentation Slides

    In this presentation, Anna Krayn and Masha Muzyka discuss the importance of accounting for risk differentiation and rank ordering for pass-rated loans, common flaws of risk rating systems and the potential financial impact on ALLL.

    September 2017 Pdf Anna Krayn, Masha Muzyka

    Lifetime Expected Credit Loss Modeling Presentation Slides

    In this presentation, learn more about ECL quantification tools to support CECL implementation across all major asset classes, including dual-risk rating models (PD/LGD), credit cycle adjustment and scenario conditioning models, segment-level loss rate models and discounted cash flow (DCF) and non-DCF methodologies.

    September 2017 Pdf Glenn Levine, David Fieldhouse

    "Economic Scenarios for CECL; What's Reasonable and Supportable?" Presentation Slides

    In this webinar, Cris deRitis, Senior Director from Moody's Analytics, demonstrates how to leverage econometrically derived, forward-looking scenarios to assess life-time losses for CECL.

    September 2017 Pdf Cristian deRitis

    Getting Ready for CECL - Why Start Now? Presentation Slides

    The FASB's new impairment standards won't take effect until 2020, but institutions should start planning now. This presentation outlines key considerations for early CECL preparation, including: main challenges; expectations of auditors, regulators, and investors; planning in firms of varying sizes; and how to get started.

    September 2017 Pdf Anna Krayn

    Leveraging Industry Data for CECL Compliance Presentation Slides

    In this presentation, Irina Korablev, Senior Director and Deniz Tudor, Director will discuss various tools that can capture economic, loan-level, and cohort-level data across several asset classes, which can be used for forecasting credit losses and benchmarking internal models.

    August 2017 Pdf Dr. Deniz Tudor, Irina Korablev

    Meeting the Analytic Challenges of CECL Presentation Slides

    Our experts discuss methodologies for calculating losses, and explain how to establish and defend reasonable and supportable forecasts, connect the allowance for credit loss estimate to key risk functions, and analyze the impact to reserves and your business.

    August 2017 Pdf Jan Larsen, Tanya Roosta

    CECL Treatment for the Investment Portfolio

    In this presentation, our experts discussed common CECL considerations for structured credit and answer key questions on how to provide CECL estimates for structured credit.

    April 2017 Pdf David Kurnov, Nihil Patel

    CECL Quantification: Retail Portfolios Webinar Slides

    In this webinar, our experts discuss the important considerations in the modeling and implementation of the CECL standard for retail portfolios. Learn more about loan-level modeling approaches that can be used to forecast credit losses for retail portfolios and how to leverage existing risk measurement practices.

    March 2017 Pdf Dr. Shirish Chinchalkar, Cristian deRitis
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