Features List

SAS Solution for CECL Features List

SAS® Solution for CECL

Modeling & analytics

  • Configurable model templates accelerate CECL model development, implementation, and maintenance for a variety of ECL quantification methods:
    • Hazard models.
    • Markov chains.
    • PD/LGD curves.
    • ECL curves.
    • Monte Carlo simulations.
    • State transition models.
  • Configurable input data model that supports all required CECL calculations, adjustments, and disclosure reporting.
  • Attribution analysis and waterfall reporting to understand the impact of model, scenario, and portfolio changes on CECL results over time.
  • Ability to apply Q-factors and perform post-model adjustments and allocations.

Aggregation & reporting

  • Configurable reporting templates and out-of-the-box visualizations for quick design and deployment of CECL reports.
  • Ability to aggregate data on the fly and step between pool- and instrument-level results.
  • Automated CECL management reports and disclosures for enhanced accountability and faster time to completion.
  • CECL disclosure report templates, which can be modified as needed, include:
    • Allowance for credit losses (ACL) roll-forward, including the reserve for off-balance sheet credit exposures.
    • Credit quality information.
    • Past-due analysis.
    • Nonaccrual analysis.
    • Collateral-dependent financial assets.
    • Purchased credit deteriorated (PCD) reconciliation.
  • CECL cycle dashboard for easy monitoring of production activities across portfolios, lines of business and users.
  • Configurable data quality checks and adjustment rules are provided in accordance with the principles of BCBS 239. Rules may be extended by users as needed.


  • Unified workflows for greater control, improved collaboration and transparency around CECL calculations and reporting.
  • Easily customizable data intake, processing and adjustment tasks.
  • Ability to synchronize all CECL-related risk and finance processes for improved auditability, transparency and repeatability.
  • Configurable workflow templates for automated and controlled CECL cycles for all financial instruments in the scope of Subtopic 326.