Topic archive
Research and practical notes filed under this topic.
November 13, 2025
U.S. charge-off rates show recognized credit losses, while delinquency measures can help identify developing repayment stress. This guide explains how to read official FDIC, NCUA, and Federal Reserve data, account for reporting differences, and use trends responsibly in portfolio planning.
Read the analysisJanuary 22, 2025
Credit unions evaluating charged-off loans should compare expected net recoveries, costs, operational capacity, and transfer risk rather than assume that a sale improves capital or compliance. This guide explains charge-off accounting, hold-versus-sell diligence, buyer oversight, and U.S. consumer-protection considerations.
Read the analysisJanuary 15, 2025
Bank Call Reports are useful public filings for identifying credit-quality trends at banks, but they do not show whether a portfolio is available for sale. This guide explains where to find current bank and credit-union data, how to read selected schedules, and how to move from a research signal to careful due diligence.
Read the analysisJanuary 15, 2025
Call Report data can help researchers evaluate aggregate loan-performance trends at banks, but it is not a list of accounts or portfolios for sale. This guide explains where to find the data, how to interpret key schedules cautiously, and why seller diligence and compliance review remain essential before any portfolio discussion.
Read the analysisJanuary 6, 2025
The allowance for credit losses is an accounting estimate of credit losses an institution expects to incur on covered financial assets. This guide explains how the legacy ALLL concept differs from the Current Expected Credit Losses (CECL) approach, what supports a sound estimate, and where U.S. regulatory context matters.
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