Call Reports: RC-C Loan Coding and RC-R Risk Weighting Loans and Unfunded Commitments
Tuesday, May 11th, 2021 - 10:00 am CT
A BankWebinars.com Program
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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.
Covered Topics
Schedule RC-C: 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.
We will also walk through the reporting of restructured troubled debt and the exemptions allowed for certain modified loans under CARES Act Section 4013 and the Revised Statement issued by the Regulators in April 2020 due to COVID-19.
Schedule RC-R: This webinar will cover the four risk-based capital categories of loans:
- residential mortgage exposures,
- high volatility commercial real estate, including the 2020 undated definition of HVCRE ADC loans.
- 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.
Faculty
Cynthia Dopjera
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.