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.