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Call Reporting on Loan Related Items - 2 Part Series

The Call Report is constantly changing, producing confusion and many questions. Extensive changes took place over the course of the past few years and months and there are more on the horizon.

OnDemand
Recorded Wednesday,
August 12th, 2020
Presented by Cynthia Dopjera
2h total length
5 CEU Credits
$509.00 or 2 Tokens

Includes: 30 Days OnDemand Playback, Presenter Materials and Handouts

  • Reporting
  • Controller/Accountant
  • Loan Operations Manager/Specialist
  • Senior Management

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This 2 part series will take place on August 12th at 1:30 PM CT and August 13th at 10 AM CT.

The Call Report is constantly changing, producing confusion and many questions. Extensive changes took place over the course of the past few years and months and there are more on the horizon. Loan information on the Call Report provides critical credit information for regulators, especially in today's environment. Our recent challenges related to COVID-19 have added to the reporting burden with changes impacting all financial institutions.

This 2-part webinar will help you learn the classification priority for reporting loan information correctly and will provide detailed information related to:

  • Loan classifications by Call Code
  • Unused commitments
  • Derivatives originating from mortgages held for sale
  • Insider loans
  • Troubled debt restructurings
  • The impact upon implementation of ASU 2016-13 Current and Expected Credit Losses (CECL)
  • Reporting purchase credit impaired loans vs credit deteriorated loans under ASU 2016-13

We will also discuss in detail the regulatory changes impacting the 2020 Call Report resulting from the CARES Act and COVID-19 to include:

  • Reporting PPP loans and any associated borrowings
  • Troubled debt restructurings under section 4013 of the CARES Act
  • HVCRE definition revisions effect for the June 30, 2020 Call Report
  • Off-balance sheet exposures reportable for eligibility for the CBLR framework
  • Classification of HELOCs and reporting changes to open-end and closed-end lines of credit secured by 1-4 family residential properties that will be effect for reporting in 2021.

Covered Topics

  • RC-C Loan Classifications
  • RC-C Memoranda on Restructured Loans
  • RC-K Loan Quarter to Date Averages
  • RC-L Unused Commitments, Letters of Credit, Derivatives
  • RC-M Insider Loans and reporting PPP loan information
  • RC-N Past Due, Non-accrual Loans, TDRs
  • RI-B Charge-Offs, Recoveries and Changes in the ALLL/PCL
  • RI-C Disaggregated Data on the ALLL
  • RI-E Adjustments to the ALLL/PCL
  • RC-R Adjustments to assets for leverage due to PPP pledged loans

Who should attend

This review of the loan schedules will benefit anyone responsible for loan accounting, lending operations to include loan officers, loan assistants, and any loan operations personnel responsible for coding loans. This training will supplement annual comprehensive Call Report training recommended by bank regulators.


Cynthia Dopjera

Instructor Bio

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.

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.


Credit Information

Recommended for 5 CEU Credit Hours. After attending this webinar, each attendee can receive a Certificate of Attendance for self-reporting of CEU Credits.