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首页> 外文期刊>ABA banking journal >'WARM'ing Up: PROS AND CONS OF USIN0 WARM FOR CECL IMPLEMENTATION
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'WARM'ing Up: PROS AND CONS OF USIN0 WARM FOR CECL IMPLEMENTATION

机译:“热身”:CEIN实施中USIN0 WARM的利弊

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摘要

While the WARM method is certainly not the most robust methodology, it can be a fitting choice for smaller, less complex banks or segments within the portfolio. The WARM method is a simpler model compared to others and is quick to execute and implement, and for institutions lacking in loan-level and historical data, it has minimal data requirements. However, it does have its share of shortcomings, such as how it can be punitive to longer-term portfolios. A key takeaway for financial institutions considering the WARM methodology is to keep in mind that it can be subjected to scrutiny and is not a good fit for sophisticated portfolios.
机译:虽然WARM方法当然不是最可靠的方法,但它可能是投资组合中较小,较不复杂的银行或部门的合适选择。与其他方法相比,WARM方法是一种更简单的模型,并且可以快速执行和实施,对于缺乏贷款水平和历史数据的机构,WARM方法的数据需求最少。但是,它确实有其不足之处,例如如何对长期投资组合产生惩罚作用。考虑WARM方法的金融机构的主要收获是要记住,它可能会受到审查,并且不适用于复杂的投资组合。

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