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

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 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 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, and
  • 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.

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. 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.