Collection of Supplemental CECL Information Effect of Ch

Company-Run Annual Stress Test Reporting Template and Documentation for Covered Institutions with Total Consolidated Assets of $250 Billion or More

CECL_Supplemental_2023_DRAFT.xlsx

OMB: 1557-0319

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Collection of Supplemental CECL Information
Effect of Changes in Accounting Principles

Item
Actual in
$Millions
as of date

1 First quarter of CECL adoption


2 Institutions applying the CECL transition provision


2a Institutions applying the CECL transition provision: Retained Earnings


2b Institutions applying the CECL transition provision: DTAs from temporary differences


2c Institutions applying the CECL transition provision: credit loss allowances eligible for inclusion in regulatory capital


2d Institutions applying the CECL transition provision: average total consolidated assets


2e Institutions applying the CECL transition provision: total leverage exposure


3 Adoption of Current Expected Credit Loss Methodology – ASC Topic 326


4 Allowances for credit losses recognized upon the acquisition of purchased credit‐deteriorated assets


5 Effect of adoption of current expected credit losses methodology on allowances for credit losses on loans and leases held for investment and held‐to‐maturity debt securities


6 Total allowance for credit losses


6a Allowance for credit losses on loans and leases held for investment


6b Allowance for credit losses on held‐to‐maturity securities


6c Allowance for credit losses on available‐for‐sale securities







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