Incorporation of CECL Into Stress Testing and Capital Planning
Join our experts as they review the business challenges that CECL presents beyond the reporting date numbers.
Moody's Analytics subject matter experts, Laurent Birade, Olivier Brucker and Ed Young discuss the role of capital planning and stress testing after CECL. Also discussed are forecasting options for CECL estimates and understanding the impact of COVID-19 scenario, including the results of a benchmark study.
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CECL Benchmark Q4 2021
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CECL Benchmark Q2 2021
In this paper, we continue the research analysis that has been performed for more than a year, which lets us establish a point of view on whether banks will keep building, maintain, or start releasing allowances into the next quarter.
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In this paper, we continue the research analysis that has been performed for more than a year, which lets us establish a point of view on whether banks will keep building, maintain, or start releasing allowances into the next quarter.
CECL Benchmark Q4 2020
In this paper, we provide an update, based on 14 top financial institutions, of our triangulation benchmark as of December 31, 2020 to understand the range of reserve action to be expected for Q4 2020 as well as benchmarking for Q1 2021 reserve levels.
ILM vs. CECL: What's the Difference? (December 2020 Update)
This paper compares results from CECL adopters that follow the CECL framework, non-adopter banks that follow the Incurred Loss Model (ILM) framework, and highlights the differences using weighted averages.
ILM vs. CECL: What's the Difference? (December 2020 Update)
As US financial institutions have filed allowance estimates for Q3 2020, Moody’s Analytics analyzed whether Current Expected Credit Loss (CECL) leads to larger and more volatile levels of allowance than under the Incurred Loss Model (ILM).
CECL Benchmark Q4 2020
In this paper, we provide an update, based on 14 top financial institutions, of our triangulation benchmark as of December 31, 2020 to understand the range of reserve action to be expected for Q4 2020 as well as benchmarking for Q1 2021 reserve levels.
