Loan information on the Call Report provides critical credit information for regulators, especially in today's environment. 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, and past dues and non-accruals.
This webinar will help you learn 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 four risk-based capital categories of loans, residential mortgage exposures, high volatility commercial real estate (including the alternate definition discussed in the June, 2018 supplemental instructions), past due 90+ days and non-accrual, and other loans and the rules for risk weighting loans within each category as well as the reporting of 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
Who Should 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.
The webinar will review the classification priority rules for schedule RC-C and cover where loans are reported on RC-R and the criteria for risk-weighting within each category. This two-hour update will benefit even experienced Call Report preparers, reviewers, and auditors. It will supplement annual comprehensive Call Report training recommended by bank regulators.
Instructor
Ann Thomas has over thirty years of experience in bank accounting and control. She received a BA in Accounting from the University of Houston in 1982. She worked with Judith Alexander Jenkins for 15 years, providing planning, financial reporting, regulatory reporting, and operational and compliance auditing services to over ninety independent banks.
In 1998, she organized Thomas Consulting. As Thomas Consulting, she has performed regulatory compliance audits and training, internal control audits, and prepares and reviews Call Reports for numerous banks. Ms. Thomas has taught call report seminars for state banking associations since 1999.
She has presented the Call Report Seminars to and has responded to questions from thousands of bankers across the country. Her experience in working with a broad range of independent banks is of unique value in understanding Call Report questions and in communicating with bankers in their own language.