Abrigo delivers loan-level discounted cash flow analysis that eliminates mark proration and ensures accurate GAAP measurement. Our process includes bifurcated credit and yield marks, customized assumptions for loss and prepayment rates, and determination of PCD and non-PCD populations with proper Day 1 credit mark allocation, along with Day 2 allowance and accretion projections under PCD and proposed PFA rules.

We calculate the present value of time deposits using current market rates by maturity bucket, capturing the accretion and amortization impact of marks. For core deposits, Abrigo applies market-participant assumptions such as attrition, repricing beta, and discount rates to estimate deposit life and amortization. This approach highlights the value of low-cost funding compared to wholesale alternatives, supporting mergers and credit union combinations.

Abrigo provides fair value determinations for trust preferred and debt securities through discounted cash flow analysis at the instrument level. Market-based rate and spread data are applied to cash flows to deliver accurate valuations while clearly demonstrating the accretion and amortization impacts. Our defensible approach ensures compliance with GAAP standards and provides clarity across complex asset classes.

We deliver enterprise value analyses for mergers of mutuals and credit unions, helping institutions set realistic goodwill estimates, earn-back analytics, and pro forma capital. Abrigo’s methods combine deep market data, depositor behavior, and extensive transaction experience to produce valuations that withstand regulatory and auditor scrutiny, ensuring confidence in long-term M&A strategies and institutional growth planning.