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Qualitative Factors Under CECL

As the effective date for CECL gets closer, a common question in the industry is what to do about qualitative adjustments. Judgmental overlays and adjustments will continue to be a part of the reserving process for many institutions even after adoption of CECL.

To learn more about the qualitative adjustment, and what the qualitative factors under CECL are, download this whitepaper.

Qualitative Factors Under CECL

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