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Call Reports: RC-C Loan Coding and Related RC-R Reporting

Friday, May 15th, 2020   10:00 am - 12:00 pm CT

Length: 2 hrs     Sponsored by Bank Webinars

Click Here to register $265.00

Click Here to register and receive CD recording $395.00

Loan information on the Call Report provides critical information for bank management and regulators. The rules for coding loans reported on Schedule RC-C dictate how loans are to be reported on all loan schedules in the Call Report, including the income statement, charge-offs and recoveries, averages, past due loans and non-accrual loans.

This webinar will walk through the classification priority for reporting loan information correctly. Learn when to code the loan based on borrower, when to code based on collateral, and when to code based on purpose.

In addition, this webinar will cover the five risk-based capital categories of loans:

  • Residential mortgage exposures,
  • High volatility commercial real estate, including the new definition of HVCRE ADC loans to be implemented in the June 30, 2020 Call Report,
  • Loans past due 90 days or more and loans on non-accrual status,
  • Other loans, and
  • Unfunded commitments.

Covered Topics

  • How and when to code loans based on borrower, purpose, or collateral
  • Risk-based capital on balance sheet loan categories and allowed risk weightings for each category
  • Risk-based capital loan related off-balance sheet items
  • Call Reporting impacts resulting from the CARES Act related to reporting Payroll Protection Program loans and other reporting matters resulting from COVID-19 initiatives.
  • Discussion of the CBLR framework as originally provided for by the regulators effective January 1, 2020 and the impact of changes from Section 412 of the Coronavirus Aid, Relief, and Economic Security Act.
  • Reporting HELOCs in RC-C effective January 1, 2021.

Why Should You Attend

Anyone responsible for assigning or reviewing the regulatory codes on loans, and anyone responsible for preparing risk-based capital, including loan officers, loan assistants, loan operations personnel, and Call Report preparers. This two-hour update will benefit even experienced Call Report preparers, reviewers, and auditors. This training can be used to supplement annual comprehensive Call Report training as recommended by the regulators.

Faculty

Cynthia 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.

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