Published 2/18/2021

In Q3 2020, Valuant published the whitepaper, CECL: First Year in Review which detailed the impacts and trends related to the allowance for credit losses for the banks that adopted CECL on 1/1/2020.
 
Q4 2020 CECL results are in and updated in this technical article which includes a full annual cycle with analysis covering preadoption date through 12/31/2020.  For comparison purposes, we held the dataset consistent with those institutions included in the prior study.

Download the update

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