CECL Analysis as of 12-31-2020 - WARM METHOD ABC FCU CECL Analysis ...

CECL Analysis as of 12-31-2020 - WARM METHOD

ABC FCU CECL Analysis (WARM Method) as of 12-31-2020

Analysis Notes

Current Allowance for Loan Loss Balance:

CECL Loan Loss Calculation:

Current CECL Reserve Balance:

Funding Difference:

CECL Liability Funding Needed (Monthly):

CECL % Increase to Current ALLL:

$

$

$

$

$

589,732.00

430,894.84

176,931.00

(335,768.16)

(13,990.34)

-27%

7

All Loans - As of Date: 12/2020

All Loans

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

Total

$ 35,728,211.65

Balance as of

12/2020

$

8,452,901

$

7,493,769

$

6,350,421

$

4,430,920

$

4,005,065

$

3,795,739

$

1,199,398

$

$

All Loans

35,728,212

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

26,749

2,893

13,269

$

$

$

13,468

19,759

114,733

Total

$

190,872

All Loans

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

$

$

$

$

1,596,910

1,096,579

902,848

588,289

340,875

236,653

57,449

Total

$

4,819,603

Balance %

23.66%

20.97%

17.77%

12.40%

11.21%

10.62%

3.36%

Average Rate

4.43%

4.61%

5.91%

7.40%

8.07%

8.40%

1.49%

Count

667

571

606

508

521

512

172

100.00%

5.76%

3557

Historical Qualitative Remaining

Loss Ratio Adjustment

CECL Reserve

Life

0.07%

0.60%

2.8

$

72,030

0.07%

0.60%

2.9

$

64,877

0.07%

0.60%

2.8

$

53,681

0.21%

0.60%

2.6

$

60,189

0.41%

0.60%

2.9

$

83,672

0.48%

0.60%

2.5

$

89,765

0.07%

0.60%

2.1

$

6,680

1.38%

0.60%

2.7

0 INT Increase for CECL:

$

430,895

-0.94%

3557

Shared Secured (2) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

14.01%

3.74%

4

0.07%

0.60%

1.9

$

1.52%

3.15%

1

0.07%

0.60%

1.3

$

6.95%

3.76%

4

0.07%

0.60%

1.8

$

$

7.06%

3.43%

4

0.41%

0.60%

1.6

$

10.35%

3.28%

6

0.48%

0.60%

1.9

$

60.11%

3.28%

33

0.07%

0.60%

1.5

$

$

100.00%

3.44%

52

1.17%

0.60%

1.7

$

New Auto (8) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

33.13%

3.22%

61

0.07%

0.60%

5.1

$

15,181

22.75%

3.60%

35

0.07%

0.60%

5.8

$

10,941

18.73%

5.00%

33

0.07%

0.60%

4.5

$

8,207

12.21%

6.04%

19

0.21%

0.60%

5.0

$

9,625

7.07%

6.03%

13

0.41%

0.60%

5.5

$

9,822

4.91%

9.98%

8

0.48%

0.60%

4.6

$

6,654

1.19%

6.76%

4

0.07%

0.60%

3.6

$

487

100.00%

5.81%

173

1.38%

0.60%

4.9

$

60,916

Misc (7) - As of Date: 12/2020

All Loans

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

$

$

$

$

771,295

573,824

449,779

185,448

304,586

208,093

11,300

Total

$

2,504,325

All Loans

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

$

$

$

$

454,074

278,970

335,776

47,198

171,524

73,333

1,998

Total

$

1,362,873

All Loans

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

$

$

$

$

448,808

561,792

620,609

537,403

506,498

433,066

46,728

Total

$

3,154,904

All Loans

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

$

$

$

$

4,261,699

4,600,687

3,469,805

2,643,119

2,381,949

2,503,956

681,237

Total

$

20,542,453

Balance % to

Total LNS

30.80%

22.91%

17.96%

7.41%

12.16%

8.31%

0.45%

100.00%

Average Rate

Count

3.50%

4.12%

5.88%

8.72%

11.21%

11.47%

7.46%

80

53

50

30

36

29

4

7.48%

282

Historical Qualitative Remaining

CECL Reserve

Loss Ratio Adjustments

Life

0.07%

0.60%

3.4

$

6,424

0.07%

0.60%

3.3

$

4,742

0.07%

0.60%

3.4

$

3,763

0.21%

0.60%

3.0

$

2,281

0.41%

0.60%

4.3

$

7,193

0.48%

0.60%

2.9

$

4,151

0.07%

0.60%

2.0

$

83

1.38%

0.60%

3.2

$

28,637

Boat Loan (5) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

33.32%

3.14%

39

0.07%

0.60%

3.7

$

3,868

20.47%

3.41%

23

0.07%

0.60%

3.7

$

2,387

24.64%

4.84%

22

0.07%

0.60%

3.8

$

2,895

3.46%

4.82%

7

0.21%

0.60%

4.0

$

669

12.59%

8.35%

7

0.41%

0.60%

5.7

$

5,051

5.38%

9.43%

8

0.48%

0.60%

4.5

$

2,038

0.15%

3.50%

1

0.07%

0.60%

1.9

$

15

100.00%

5.36%

107

1.38%

0.60%

3.9

$

16,923

Signature Loan (9) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

14.23%

7.88%

107

0.07%

0.60%

2.4

$

3,431

17.81%

8.22%

128

0.07%

0.60%

2.6

$

4,373

19.67%

9.21%

153

0.07%

0.60%

2.4

$

4,744

17.03%

11.07%

150

0.21%

0.60%

2.5

$

5,977

16.05%

14.00%

161

0.41%

0.60%

2.4

$

8,086

13.73%

14.55%

161

0.48%

0.60%

2.5

$

7,758

1.48%

8.67%

22

0.07%

0.60%

2.5

$

360

100.00%

10.51%

882

1.38%

0.60%

2.5

$

34,729

Used Vehicle (3) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

20.75%

3.13%

297

0.07%

0.60%

3.4

$

35,475

22.40%

3.46%

293

0.07%

0.60%

3.7

$

39,181

16.89%

5.29%

274

0.07%

0.60%

3.6

$

29,328

12.87%

8.70%

238

0.21%

0.60%

3.7

$

36,110

11.60%

10.82%

215

0.41%

0.60%

3.5

$

48,287

12.19%

11.40%

238

0.48%

0.60%

3.9

$

62,576

3.32%

6.38%

90

0.07%

0.60%

3.1

$

5,523

100.00%

7.03%

1645

1.38%

0.60%

3.5

$

256,479

All Loans

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

$

$

$

$

804,823

338,080

502,184

364,958

180,847

229,062

20,170

Total

$

2,440,125

All Loans

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

$

8,019

5,000

30,261

259,808

Total

$

303,087

All Loans

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

$

$

$

$

6,214

9,366

16,530

31,804

50,624

31,872

1,200

Total

$

147,611

All Loans

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

$

$

$

82,144

31,444

39,451

24,506

49,438

27,037

Total

$

254,020

RV Loan (4) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

32.98%

3.38%

54

0.07%

0.60%

3.9

$

7,002

13.86%

3.38%

23

0.07%

0.60%

4.0

$

2,962

20.58%

5.33%

41

0.07%

0.60%

3.8

$

4,335

14.96%

9.03%

23

0.21%

0.60%

3.8

$

5,044

7.41%

9.11%

19

0.41%

0.60%

3.9

$

4,030

9.39%

10.00%

15

0.48%

0.60%

4.0

$

5,825

0.83%

4.93%

2

0.07%

0.60%

3.3

$

167

100.00%

6.45%

177

1.38%

0.60%

3.8

$

29,364

CD Secured (1) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

$

$

$

2.65%

3.25%

1

0.21%

0.60%

0.1

$

1.65%

2.45%

1

0.41%

0.60%

0.1

$

9.98%

3.05%

2

0.48%

0.60%

0.1

$

85.72%

3.13%

13

0.07%

0.60%

0.1

$

$

100.00%

2.97%

17

1.17%

0.60%

0.1

$

Christmas Loans (10) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

4.21%

5.13%

7

0.07%

0.60%

0.8

$

41

6.34%

4.99%

8

0.07%

0.60%

1.0

$

63

11.20%

5.29%

17

0.07%

0.60%

1.0

$

110

21.55%

5.35%

31

0.21%

0.60%

1.2

$

269

34.30%

5.18%

48

0.41%

0.60%

1.2

$

557

21.59%

5.39%

33

0.48%

0.60%

1.2

$

369

0.81%

4.99%

1

0.07%

0.60%

1.1

$

8

100.00%

5.19%

145

1.38%

0.60%

1.1

$

1,417

Vacation Loan (16) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

32.34%

6.75%

18

0.07%

0.60%

2.0

$

609

12.38%

7.18%

7

0.07%

0.60%

1.8

$

228

15.53%

8.58%

12

0.07%

0.60%

2.3

$

299

9.65%

9.64%

9

0.21%

0.60%

1.3

$

212

19.46%

10.12%

17

0.41%

0.60%

1.7

$

643

10.64%

10.57%

11

0.48%

0.60%

1.5

$

360

100.00%

8.81%

74

1.31%

0.60%

1.8

$

2,350

All Loans

Balance $

Cross Share Loan (6) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

2,478

4,762

34.23%

65.77%

3.25%

3.18%

1

2

0.48%

0.07%

0.60%

0.60%

1.4

2.4

$

$

32

36

Total

$

7,241

100.00%

3.21%

3

0.55%

0.60%

1.9

$

68

All Loans

Balance $

A+ (730+)

A (680-729)

B (640-679)

C (600-639)

D (550-599)

E (300-549)

No Score

$

$

$

$

$

$

$

185

133

169

176

255

168

13

Total

$

1,098

Credit Cards (Assuption Used) - As of Date: 12/2020

Historical Qualitative Remaining

Balance % to

Average Rate

Count

CECL Reserve

Loss Ratio Adjustments

Total LNS

Life

16.86%

0.07%

0.60%

1.8

$

1

12.13%

0.07%

0.60%

1.8

$

1

15.41%

0.07%

0.60%

1.9

$

1

16.01%

0.21%

0.60%

1.6

$

2

23.18%

0.41%

0.60%

1.8

$

3

15.26%

0.48%

0.60%

1.7

$

2

1.14%

0.07%

0.60%

1.8

$

0

0.00%

100.00%

0.60%

1.8

$

11

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