Example CECL Disclosures

This document includes example disclosures as required by ASU 2016-13 Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASC 326) for institutions adopting ASC 326 on January 1, 2023. The examples are drafted for purposes of disclosures for December 31, 2023 year-end financial statements. Included in the examples below are comparative period disclosures to highlight the change in the current period of adoption and the required prior periods disclosure that need to be included in the current period.


The example disclosures include illustrations of how an institution may comply with the disclosure requirements of ASC 326. However, the examples do not include all possible situations. Management is responsible for drafting and tailoring disclosures for its institution.

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The information provided in this communication is of a general nature and should not be considered professional advice. You should not act upon the information provided without obtaining specific professional advice. The information above is subject to change.