Many public banks are probably wondering how to best communicate their CECL findings to investors. To get an answer, Invictus analyzed and collected the largest banks’ CECL disclosures in investor presentations. Click here to download these excerpts, which have been consolidated into a single document for your convenience.

Some of our observations:

• Two-thirds of banks (38 of 60) dedicated a slide to loan loss reserves, signaling conscious efforts to risk management.
• 21 banks disclosed that they used third-party data to inform parts of their analysis.
• Banks generally used either a waterfall graph (22 banks) or a bar graph with a line graph overlay (17 banks) to present their CECL findings.
• 20 banks mentioned using qualitative factors, while 11 banks gave indications of their magnitude.