{"podcast":{"title":"The Banker Next Door","slug":"the-banker-next-door-6597036","podcast_index_feed_id":6597036,"rss_url":"https://feed.podbean.com/joeberq/feed.xml","website_url":"https://joeberq.podbean.com","image_url":"https://pbcdn1.podbean.com/imglogo/image-logo/14138475/LOGO-2C-Vertical-1800x1800_4cmi58.jpg","author":"Dr. Joseph Bergquist","episode_count":400,"summary":"BND is focused on the U.S. Banking industry and how the industry intersects with finance, technology, and economics. Topics discussed can include all types of banking products and lines of business along with strategy, marketing, management, and leadership.","last_synced_at":"2026-07-29T06:17:38.092525+00:00","page_url":"https://stenobird.com/podcast/the-banker-next-door-6597036"},"episode":{"title":"Checking up on CECL","slug":"checking-up-on-cecl","published_at":"2026-07-03T16:00:00+00:00","page_url":"https://stenobird.com/podcast/the-banker-next-door-6597036/checking-up-on-cecl","show_page_url":"https://stenobird.com/podcast/the-banker-next-door-6597036","url":"https://joeberq.podbean.com/e/checking-up-on-cecl/","audio_url":"https://mcdn.podbean.com/mf/web/d96avc98rpfgdmax/Checking_up_on_CECL8xonj.mp3","summary":"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","meta_description":"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…","key_points":[],"chapters":[],"topics":[],"duration_seconds":1027,"processing_state":"not_requested","actions":[{"name":"request_transcript","method":"POST","url":"https://stenobird.com/v1/public/podcasts/the-banker-next-door-6597036/episodes/checking-up-on-cecl/transcription-requests","description":"Idempotently request low-priority transcript generation for this episode."},{"name":"read_markdown","method":"GET","url":"https://stenobird.com/podcast/the-banker-next-door-6597036/checking-up-on-cecl.md","description":"Read the agent-friendly Markdown representation of this episode resource."}]}}