4most are the UK’s leading credit risk consultancy. We’re pleased to now bring our unrivaled expertise and experience to the US market.

We have developed strong and wide-reaching partnerships with institutions across the UK, Europe, Middle East, Far East and Canada delivering tailor made solutions to meet the complex and growing needs of financial institutions globally.

Whatever the requirement, 4most can leverage our extensive experience with major financial institutions around the world to deliver exceptional results in any area of the credit life cycle.

For most US based banks or lenders operating in the US, a substantial change is on the horizon.

From December 15 2019, US lenders will have to account for credit losses on a different basis than before. Existing standards were based on incurred loss and were widely regarded to have large scale deficiencies. As a result, the Financial Crisis Advisory Group (FCAG) within US Financial Accounting Standards Board (FASB) recommended that more forward-looking alternatives should be considered.

The new measurement approach is based on expected losses, commonly referred to as the current expected credit loss (CECL) model, rather than incurred losses and applies to financial assets measured at amortized cost.

4most has gained extensive experience in the successful implementation of the international equivalent framework, IFRS 9, which went live in January 2018.

We offer:

  • Support with: CECL Solution Design, Build and Implementation

  • Guidance on: Ongoing Regulatory Requirements

  • Hands-on technical expertise on: Lifetime Expected Loss Modeling and Macro-Economic Relationships.

Economic Model Subscription
Our tailored credit risk economic subscription service is available to address the regulatory requirements of CECL.

We can help you with:

  • Macro-economic forecasts, justifications & insight

  • Modeling economic overlays

  • Impact assessment or portfolio sensitivity to certain economic outlooks or stresses.

For more information on this service, please view our Economic Model Subscription page.


For more information on either service please contact our US Senior VP,
Carla Polito: carla.polito@4-most.co.uk


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