cost of credit

juventurd

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A manager just spun me this calculation of cost of credit on a loan portfolio:

(ExpectedLossNow - ExpectedLoss12monthsprior)
/12monthAverageOutstanding

This doesn't make any sense since if your EL was higher last year, you'd have a negative cost of credit, though that hasn't been the case this year as credit conditions have worsened.

Another alternative is
(12monthsNetChargeoff +(ALLLNow-ALLL12monthsprior))
/12monthsAverageOutstanding

Any thoughts on how to calculate cost of credit?
 
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