Call Report - Lending Schedules for Banks
Friday, March 27, 2020
11:00 am – 1:00 pm Eastern
The Call Report is constantly changing, producing confusion and many questions. Extensive changes took place over the course of the past few years and there are more on the horizon. Loan information on the Call Report provides critical credit information for regulators, especially in today's environment. Examiners are reviewing call report schedules in much more detail than in the past.
This webinar will help you learn the classification priority for reporting loan information correctly and will provide detailed information related on correctly reporting:
- Loan classifications by Call Code
- Unused commitments
- Derivatives originating from mortgages held for sale
- Insider loans
- Troubled debt restructurings
- The impact upon implementation of ASU 2016-13 Current and Expected Credit Losses (CECL)
- Reporting purchase credit impaired loans vs credit deteriorated loans under ASU 2016-13
Ms. Dopjera will be available to answer future Call Report questions by email. All questions should be routed to firstname.lastname@example.org. Annual training is highly recommended by regulators. The FFIEC 041 & 051 forms will be used and discussed in the presentation.
- RC-C Loan Classifications
- RC-C Memoranda on Restructured Loans
- RC-K, Loan Quarter to Date Averages
- RC-L, Unused Commitments, Letters of Credit, Derivatives
- RC-M, Insider Loans
- RC-N, Past Due, Non-accrual Loans, TDRs
- RI-B, Charge-Offs, Recoveries and Changes in the ALLL/PCL
- RI-C Disaggregated Data on the ALLL
- RI-E Adjustments to the ALLL/PCL
Who Should Attend?
This review of the loan schedules will benefit anyone responsible for loan accounting, lending operations to include loan officers, loan assistants, and any loan operations personnel responsible for coding loans. This training will supplement annual comprehensive Call Report training recommended by bank regulators.
Ms. Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.
In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the Firm’s financial institutions practice covering community and regional institutions. The Firm’s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.
Attendance verification for CE credits provided upon request.
Webinar Sponsored by Total Training Solutions
If you are having issues with registering online, please contact CBAO's Education, Training & Special Event Coordinator, Patti Webb, (614) 610-1877.
Live Plus Five – Attend the live event and receive five business days of unlimited access to the OnDemand Playback and links to presenter materials and supplementary handouts.
OnDemand Recording – Receive unlimited access to the OnDemand Playback for 6 months and links to presenter materials and supplementary handouts. This option does not include live session attendance.
CD-ROM – Receive the webinar recording on a CD-ROM 7-10 business days after the Live event or your registration date (whichever is the latter). Receive unlimited access to the OnDemand Playback for 6 months and links to presenter materials and supplementary handouts. This option does not include live session attendance.
Live Plus Six – Attend the live event and receive six months of unlimited access to the OnDemand Playback and links to presenter materials and supplementary handouts.
Premier Package – Includes all three base options. Live attendance, OnDemand Playback for six months, and the CD-ROM.