standard expected loss table - SERP Analysis

https://www2.deloitte.com/us/en/pages/audit/articles/us-current-expected-credit-losses-cecl-implementation-insights.html

https://www.scoperatings.com/ScopeRatingsApi/api/downloadstudy?id=4a900d79-d515-4e01-a160-e7aff38a5492

https://www.jrcpa.com/current-expected-credit-loss-cecl-standard-for-non-financial-entities/

https://www.federalreserve.gov/publications/2023-june-supervisory-stress-test-methodology-modeled-loss-rates.htm

https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd04488-181us-07-31-2024-v2.pdf

https://www.dutchsecuritisation.nl/sites/default/files/documents/DBRS%20Expected%20Loss%20Ratings.pdf

https://www.federalreserve.gov/publications/2019-march-dodd-frank-act-supervisory-stress-test-methodology-modeled-loss-rates.htm

https://www.moodys.com/sites/products/productattachments/marvel_user_guide1.pdf

https://home.treasury.gov/system/files/216/The-CECL-Accounting-Standard-and-Financial-Institution-Regulatory-Capital-Study-9-15-20.pdf

https://dart.deloitte.com/USDART/home/publications/deloitte/on-the-radar/credit-losses-cecl

https://www.occ.gov/publications-and-resources/publications/comptrollers-handbook/files/allowances-for-credit-losses/pub-ch-allowances-credit-losses.pdf

https://assets.kpmg.com/content/dam/kpmgsites/in/pdf/2025/01/expected-credit-loss-ecl.pdf

https://www.mossadams.com/getmedia/76c26003-4cff-408b-85e5-2bb550c286d7/credit-loss-standard-cecl-overview.pdf

https://wilwinn.com/resources/cecl-implementation/

https://efrag-website.azurewebsites.net/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FEFRAG_FEE_Paper-The_Expected_Loss_Model_Final%2520-%2520web.pdf

https://www.supervisionoutreach.org/-/media/files/supervisionoutreach/cecl/ele/ele-tool-background-and-instructions-final.pdf?sc_lang=en&hash=0B184BE360E9814E81E3098B7ED3045B

https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/loans_and_investment/loans_and_investment_US/chapter_7_current_ex_US/73_principles_of_the_US.html

https://assets.equifax.com/marketing/US/assets/model-for-expected-loss-white-paper.pdf

https://www.scoperatings.com/dam/jcr:043a079c-f2d2-4321-8f2e-7178f9779a98/Scope_Idealised_Tables.xlsx

https://www.ellinandtucker.com/insights/the-current-expected-credit-loss-standard-is-here-what-you-need-to-know/

https://www.occ.treas.gov/news-issuances/bulletins/2016/bulletin-2016-45a.pdf

https://docs.oracle.com/cd/F30327_01/PDF/8.1.1.x/HTML/UG_8111/!SSL!/Responsive_HTML5/12_Current_Expected_Credit_Loss_CECL_Calculation_for_FASB_s_CECL_Guideline.htm

https://www.bis.org/fsi/fsibriefs3.pdf

https://ncua.gov/regulation-supervision/regulatory-compliance-resources/cecl-resources

https://www.fasb.org/page/PageContent?pageId=/projects/other-staff-projects/fasb-staff-qatopic-326-no-1whether-the-weightedaverage.html

https://ratings.moodys.com/api/rmc-documents/53954

https://www.esrb.europa.eu/pub/pdf/reports/esrb.report190116_expectedcreditlossapproachesEuropeUS.en.pdf

https://www.bdo.com/insights/assurance/cecl-for-non-financial-institutions

https://analystprep.com/study-notes/frm/part-1/valuation-and-risk-management/measuring-credit-risk/

https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/ifrs_and_us_gaap_sim/ifrs_and_us_gaap_sim_US/chapter_7_assetsfina_US/713_impairment_of_financial_assets.html

https://acct.hkust.edu.hk/files/Accounting%20Symposium/2022/2022papers/2-68-CECL_Information_Production_10132022.pdf

https://www.gc.cuny.edu/sites/default/files/2021-07/The-Expected-Rate-of-Credit-Losses-on-Banks-Loan-Portfolios-Harris%2C-Khan-and-Nissim-16-Sept-14.pdf

https://www.bis.org/publ/work1101.pdf

https://www.osfi-bsif.gc.ca/en/guidance/guidance-library/ifrs-9-financial-instruments-disclosures

https://mab-online.nl/article_preview.php?id=75980

https://www.icaew.com/-/media/corporate/files/technical/research-and-academics/accounting-for-credit-losses.ashx

https://www.riksbank.se/globalassets/media/konferenser/2018/the-procyclicality-of-expected-credit-loss.pdf

https://www.congress.gov/crs-product/R45339

https://som.yale.edu/sites/default/files/2022-08/3_Jed_GNSX_20220815_Yale_0.pdf

https://publications.aaahq.org/accounting-review/article/97/7/319/361/Expected-Loan-Loss-Provisioning-An-Empirical-Model

https://www.journalofaccountancy.com/issues/2019/nov/financial-instrument-credit-losses-reporting/

http://www.columbia.edu/~dn75/The%20Expected%20Rate%20of%20Credit%20Losses%20on%20Banks%20Loan%20Portfolios.pdf

https://www.ifrs.org/content/dam/ifrs/project/fi-impairment/exposure-draft-2013/published-documents/ed-expected-credit-losses.pdf

https://corporatefinanceinstitute.com/resources/career-map/sell-side/risk-management/expected-loss-definition-calculation-importance/

https://ncua.gov/regulation-supervision/letters-credit-unions-other-guidance/frequently-asked-questions-new-accounting-standard-financial-instruments-credit-losses-1

https://www.wcirb.com/research-and-education/online-guide-workers%E2%80%99-compensation/californias-experience-rating-system/experience-rating-form

https://www.europarl.europa.eu/RegData/etudes/STUD/2015/563463/IPOL_STU(2015)563463_EN.pdf

https://bpi.com/analysis-demonstrates-that-the-current-expected-credit-loss-cecl-accounting-standard-would-be-procyclical-if-used-for-regulatory-capital-purposes/

https://www.ifrs.org/content/dam/ifrs/meetings/2009/march/jointiasbfasb/loan-loss-provisioning/ap7b-incurred-loss-model.pdf

https://elischolar.library.yale.edu/cgi/viewcontent.cgi?article=1170&context=ypfs-documents

https://www.fdic.gov/bank-examinations/economic-capital-and-assessment-capital-adequacy

https://keitercpa.com/blog/cecl-losses-trade-receivables-example/

https://www.nycirb.org/digital-library/public/page/retro-rating-latest/A4E00D96-5539-4FD3-9489-41864DDD4016?section_id=A4E00D96-5539-4FD3-9489-41864DDD4600

https://www.casact.org/sites/default/files/database/studynotes_gillam9.2.pdf

https://www.ime.unicamp.br/~moretti/ms715/1S_2012/Z-Chart%20&%20Loss%20Function%20v05.pdf

https://www.wipfli.com/insights/articles/fi-cecl-methodologies

https://www.bankofcanada.ca/wp-content/uploads/2010/09/jimenez.pdf

https://uniqus.com/accounting-standards-codification-326-financial-instruments-credit-losses/

https://content.naic.org/sites/default/files/call_materials/Agenda%20%26%20Materials%20LRBC%202-11-21.pdf

https://www.investopedia.com/terms/l/lossgivendefault.asp

https://lni.wa.gov/insurance/rates-risk-classes/rates-for-workers-compensation/

https://www.gaapdynamics.com/insights/blog/2021/03/23/methods-to-estimate-current-expected-credit-losses/

https://eudl.eu/pdf/10.4108/eai.27-7-2021.2316899

https://ctme-programs.caltech.edu/standard-normal-loss-function-table

https://www.fhfaoig.gov/sites/default/files/WPR-2019-004.pdf

https://www.ncci.com/ServicesTools/Pages/RATETABLEDATA.aspx

https://www.federalregister.gov/documents/2019/02/14/2018-28281/regulatory-capital-rule-implementation-and-transition-of-the-current-expected-credit-losses

https://redcliffetraining.com/blog/ifrs-9-expected-credit-losses

https://www.spglobal.com/marketintelligence/en/documents/loss-stats-model_wp_us-europe_final.pdf

https://cfrr.worldbank.org/sites/default/files/2022-05/05_0.pdf

https://www.cpdbox.com/ifrs9-ecl-loss-rate-probability-of-default-examples/

https://care-mendoza.nd.edu/assets/152347/loss-given-default-rating-methodology.pdf

https://www.bde.es/f/webbde/GAP/Secciones/Publicaciones/InformesBoletinesRevistas/RevistaEstabilidadFinanciera/19/mayo/Unveiling_the_expected_loss_model_in_IFRS9.pdf

https://www.bmss.com/cecl-for-nonprofits-is-here-helping-you-prepare/

https://www.equitymethods.com/articles/the-two-minute-guide-to-current-expected-credit-losses/

https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=2968&context=soa_research

https://www.elibrary.imf.org/view/journals/001/2020/111/article-A001-en.xml

https://www.sas.com/en_us/solutions/risk-management/solution/expected-credit-loss.html

https://www.eisneramper.com/insights/financial-services/checklist-cecl-implementation-ea-0223/

https://fs-finance.com/articles/quick-introduction-to-credit-risk-evaluation-and-cvar-calculations-part-2/

https://www.bdo.co.uk/en-gb/insights/business-edge/business-edge-2017/ifrs-9-explained-the-new-expected

https://www.pkf-l.com/insights/ifrs-9-the-two-ways-of-calculating-ecls/

https://www.sec.gov/Archives/edgar/data/728391/000072839120000022/R20.htm

https://www.treasurers.org/ACTmedia/rfcerrc.pdf

https://www.fdic.gov/analysis/cfr/2007/apr/chava.pdf

https://www.aasb.gov.au/admin/file/content105/c9/IFRS9_IE_7-14.pdf

https://www.aicpa-cima.com/resources/article/application-of-cecl-to-trade-a-r-zero-expected-credit-losses

https://www.philadelphiafed.org/-/media/frbp/assets/working-papers/2020/wp20-09.pdf

https://sgp.fas.org/crs/misc/R45339.pdf

https://www.pcrb.com/media/nj4bnvbl/exhibit-2.pdf

https://blandcpa.com/the-current-expected-credit-loss-standard-and-not-for-profits/

https://www.bostonfed.org/-/media/Documents/events/2022/FR-STRC/CECL-Standard-and-Banks-Information-Production.pdf

https://www.nibmindia.org/documents/60/Arindam_EPW_28May2022.pdf

https://www.crowe.com/insights/take-into-account/cecl-standard-considerations-for-nonbanking-companies

https://www.kbra.com/understanding-ratings/rating-scales/long-term-credit-rating

https://www.sifma.org/wp-content/uploads/2017/08/chsf.pdf

http://www.iam.fmph.uniba.sk/institute/jurca/qrm/Chapter5.pdf

https://www.garp.org/hubfs/Whitepapers/a1Z1W0000054wttUAA.pdf

https://www.footnotesanalyst.com/expected-credit-losses-beware-the-day-2-effect/