We surveyed companies during the second quarter of 2023 to understand how current economic conditions are likely to impact their Current Expected Credit Losses (CECL) process. We asked about the continuing impacts of the current market uncertainty, including a potential recession, on commercial and retail loan portfolios—and how these forces are likely to affect CECL allowances.
CECL Pulse Check
How companies are responding to economic
impacts in their CECL estimates in Q2’23
