Abrigo

MARCH 10, 2025

This article covers these key topics: Genuine oversight of the CECL model Q factor support Attention to disclosures and stress testing Preparing CECL models for a merger What CECL topics are auditors and examiners focusing on? Transform CECL data into stress testing insight.

CECL 78

CECL Actual Loss Credit Unions Post Audits 78

Abrigo

APRIL 6, 2017

The FASBs Current Expected Credit Loss (CECL) model presents unique challenges for banking professionals. To help institutions prepare, Sageworks has launched a CECL webinar series covering data, segmentation, methodology and forecasting requirements broken down by loan pool type.

CECL 60

CECL Actual Loss 60

Abrigo

MAY 6, 2025

Key risk is the fundamental threat that causes actual loss. Differentiating risk in complex credits Complex credits often come with layers of risk. A helpful way to assess them is by separating key risks from trigger risks. You cant avoid it, only mitigate it. Trigger risk is a condition that could activate the key risk.

Actual Loss 78

Actual Loss Small Businesses Credit Risk CECL 78

Abrigo

APRIL 14, 2025

Sidestep some of the issues that most commonly hurt backtesting efforts Backtesting the estimate for credit losses can build confidence in the CECL model and ensure it reflects an institution's credit risk. You might also like this resource: A bankers guide for CECL compliance and backtesting.

CECL 78

CECL Actual Loss Credit Risk 78