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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 Dr. 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 Dr. 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 Dr. 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.

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.

CECL Quantification:Commercial & Industrial (C&I) Portfolios Webinar Slides

In the third webinar in our CECL quantification webinars series, our experts discussed which commercial and industrial (C&I) models and methodologies can be leveraged to fulfill CECL requirements, and key considerations in transitioning these models.

March 2017 Pdf Emil Lopez, Dr. Janet Zhao

Introduction to CECL Quantification Webinar Slides

In this presentation, our experts Emil Lopez and Jing Zhang, introduce some key CECL quantification methodologies and enhancements that can be made to existing approaches to make them CECL compliant.

February 2017 Pdf Emil Lopez, Dr. Jing Zhang

CRE CECL Methodologies Webinar Slides

In this presentation for the CECL Quantification webinar series, we discuss how commercial real estate (CRE) models and methodologies can be leveraged to fulfill CECL requirements, and key considerations in transitioning these models.

February 2017 Pdf Dr. Jun Chen, Christian Henkel

Expanding Sensitivity Analysis and Stress Testing for CECL

To ease the transition to CECL, firms can leverage and align existing risk management practices. Institutions are in the process of trying to determine which methodologies can be expanded to meet the CECL impairment model requirements, while retaining a consistency between other regulatory and risk management activities.

December 2016 Pdf Nihil Patel

ALLL and the New Estimate

This presentation gives an update on the proposed impairment model and improving the measurement of credit losses.

October 2013 Pdf Christian Henkel, Mich Araten
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