CECL Analysis Categories

On the Analysis tab on the Current Expected Credit Loss (CECL) Categories page, you can view CECL results by loan category and by instrument-level detail.

You can select the link in the # Included column on the CECL Summary page to view a specific month. This link opens the CECL Categories page.

CECL results are provided by predefined CECL categories. Expand the category list, and then select the link in the # Included column to break down the CECL results by instrument-level detail.

The CECL Categories page provides CECL results grouped by predefined CECL categories.

CECL Categories Analysis Tools and Loan Information

# Included: This column shows the number of loans that are analyzed for each category and subcategory. Select a link in the # Included column to drill down to the CECL Details page to examine subcategory results at the instrument-level.
Included Balance: This column shows the month-end balance for all the loans included in the # Included count for each category and subcategory.
Expected Loss: This column shows the anticipated loss amount for each category and subcategory based on the CECL Analysis calculations.
Expected Loss %: This column shows the percentage for the Expected Loss column amount divided by the Included Balance column amount for each category and subcategory.
Discounted Loss: This column shows the present value loss amount for each category and subcategory.
Discounted Loss %: This column shows the percentage for the Discounted Loss column amount divided by the Included Balance column amount for each category and subcategory.

CECL Categories Unfunded Commitments

Note The LOC Cancelable field must be mapped to determine which lines are non-cancelable and included in this view.

# Included: This column shows the number of non-cancelable line-of-credit loans that are analyzed for each category and subcategory.
Month End Balance: This column shows the remaining balance at the end of the month.
LOC Limit: This column shows the line-of-credit (LOC) limit.
Unfunded Amount: This column shows the unused portion of a line of credit by showing the difference between the LOC Limit and the Month End Balance amounts.
Utilization %: This column shows the percentage of funds that are used as compared to the LOC Limit amount for the month.
# of Months to Average: This column lets you enter the number of months used to calculate the average. The default is 12 months.
Average Utilization %: This column shows the average utilization percentage over the # of Months to Average.
Utilization % Adjustment: This column lets you enter the adjustment percentage for utilization.
Expected Loss %: This column shows the Expected Loss % with Q Factors for the CECL category.
Expected Loss: This column shows the expected loss for each instrument. The calculation uses this formula: (1 - (Average Utilization % + Utilization % Adjustment)) * (Unfunded Amount * Expected Loss %). Then, the expected losses for each instrument are summed to give the total anticipated loss for the category.