# Checking up on CECL

Page: https://stenobird.com/podcast/the-banker-next-door-6597036/checking-up-on-cecl
Text version: https://stenobird.com/podcast/the-banker-next-door-6597036/checking-up-on-cecl.md
Podcast: [The Banker Next Door](https://stenobird.com/podcast/the-banker-next-door-6597036)
Published: 2026-07-03T16:00:00+00:00
Episode link: https://joeberq.podbean.com/e/checking-up-on-cecl/
Audio file: https://mcdn.podbean.com/mf/web/d96avc98rpfgdmax/Checking_up_on_CECL8xonj.mp3
Processing state: not_requested
JSON: https://stenobird.com/v1/public/podcasts/the-banker-next-door-6597036/episodes/checking-up-on-cecl
Duration seconds: 1027

## Resource

This is a great time for your bank to treat the 2Q CECL cycle as a ‘health check’ on the process. Consider questions such as: has anything changed in our portfolio and macro view? How did your ACL move from quarter to quarter? Do we need to consider any changes to our key assumptions and qualitative factors? Other components to review third-party models, overlays, qualitative factors, documentation, ALCO, and credit risk. Additional consideration, is your bank telling one story? Is credit, ALCO, risk, stress testing, and the Board all in sync with the same narrative? Finally, what should your bank be focusing on for the rest of 2026 and 2027? Refresh qualitative frameworks, clarify governance management of overlays, document how vendor models are configured, streamline CECL documentation, and use board and committee packages to connect CECL outcomes to the broader risk and performance picture. This episode examined a blog post from PCBB titled “CECL: Turning interest rate volatility into a governance check.” A link to the blog post is included below. Link: CECL: Turning Interest Rate Volatility into A Governance Check

## Actions

- request_transcript: `POST https://stenobird.com/v1/public/podcasts/the-banker-next-door-6597036/episodes/checking-up-on-cecl/transcription-requests` — Idempotently request low-priority transcript generation for this episode.
- read_markdown: `GET https://stenobird.com/podcast/the-banker-next-door-6597036/checking-up-on-cecl.md` — Read the agent-friendly Markdown representation of this episode resource.

A page view does not enqueue transcription. Agents should invoke `request_transcript` explicitly when they need this episode processed.

## Transcript

Full transcripts are not published on public pages unless there is a clear rights basis.