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首页> 外文期刊>ABA banking journal >CECL Implementation: Where Banks Are Now and Where They Need to Be
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CECL Implementation: Where Banks Are Now and Where They Need to Be

机译：CECL实施：现在的银行和需要的银行

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摘要

CECL, or the Current Expected Credit Loss model, is designed to improve how institutions that issue credit account for balance sheet reserves and potential losses. Today, bankers use an "incurred loss model" that requires the recognition of credit losses on loans when it becomes probable the contractual amounts due will not be collected. With CECL, however, bankers calculate future losses using an "expected loss model" that considers forward-looking information, such as current economic conditions and reasonable and supportable forecasts. Overall, CECL will result in the recognition of lifetime expected credit losses immediately when a financial asset is originated or purchased.
机译：CECL或“当前预期信用损失模型”旨在改善发行信用证的机构如何计算资产负债表准备金和潜在损失。如今，银行家使用一种“发生损失模型”，该模型要求在很可能无法收回应收的合同金额时确认贷款的信贷损失。但是，使用CECL时，银行家会使用“预期损失模型”来计算未来损失，该模型会考虑前瞻性信息，例如当前的经济状况以及合理且可支持的预测。总体而言，CECL将在发起或购买金融资产时立即确认其终生预期信用损失。

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