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RC-C Loan Coding and RC-R Risk Weighting Loans

Tuesday, October 10th, 2023 1:30 pm - 3:30 pm CT

A BankWebinars.com Program

Click Here to register for program $279.00

Click Here to register for program and receive recording $419.00

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.

The adoption of CECL in 2023 for most banks brings about a change in how certain loans are to be reported when there is a determination of Purchase Credit Deteriorated (PCD). This accounting impacts the recorded amount of the PCD loan as well as the amount subject to risk weighting.

Schedule RC-C: This webinar will walk through the classification priority for reporting loan balances and loan type codes correctly. Learn when to code the loan based on borrower, when to code based on collateral, and when to code based on purpose.

Schedule RC-R: This webinar will cover the four risk-based capital categories of loans:

  • Residential mortgage exposures,
  • High volatility commercial real estate,
  • Loans past due 90 days or more and loans on non-accrual status, and
  • All other loans.

In addition, we will review the requirements for reporting unfunded commitments in RC-R Part I under the CBLR framework and for Risk-Based Capital purposes in RC-R Part II.

Instructors

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.

Andrea Lambert is currently lending her skills as a trainer and consultant as a member of the 3PR staff. Andrea has over 20 years of banking experience with a broad range of financial and operational skills.