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Call Reports: Loan Coding, Risk Weighting Loans and Reporting Unfunded Commitments – 2-Part Series

This 2-part webinar will focus on loan information reportable in the Call Report which provides critical information for bank management and regulators.

OnDemand
October 5, 2021
October 6, 2021
Presented by Cynthia Dopjera
1h 30m total length
4 CEU Credits
$509.00 or 2 Tokens

Includes: 30 Days OnDemand Playback, Presenter Materials and Handouts

  • Lending
  • Reporting
  • Controller/Accountant
  • Internal Auditor
  • Loan Closer
  • Loan Operations Manager/Specialist
  • Senior Management
  • Workout Specialist/Collector

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This is a two-part series to be held on October 5th and 6th. The prices above include all sessions. Each session can also be attended individually by clicking on the links below.

This 2-part webinar will focus on loan information reportable in the Call Report which provides critical information for bank management and regulators. The rules for coding loans reported in Schedule RC-C and reporting conditionally vs. unconditionally cancelable commitments in RC-L and RC-R dictate how loans are to be reported on many schedules within the Call Report to include risk weighting and the calculation of capital ratios in Schedule RC-R Parts I and II.

Series Details

Call Reports: Loan Coding, Risk Weighting Loans and Reporting Unfunded Commitments - Part 1

This webinar will help you learn the classification priority for reporting loan information correctly.

Schedule RC-C: Part 1 of 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 accounting and 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.

Call Reports: Loan Coding, Risk Weighting Loans and Reporting Unfunded Commitments - Part 2

This webinar will help you learn the classification priority for reporting loan information correctly.

Schedule RC-L and RC-R: Part 2 of this webinar will cover the four risk-based capital categories of loans:

  • Residential mortgage exposures,
  • High volatility commercial real estate under 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.
Part 2 of this webinar will also review the requirements for reporting unfunded commitments in RC-L and RC-R Part I under the CBLR framework and for Risk Based Capital purposes in RC-R Part II. The concept of “unconditionally cancelable” will be discussed as presented in the Capital Rules and applied to the Call Report.

What You'll Learn

Part 1 - October 5th, 2021

Schedule RC-C: Part I of 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 accounting and 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. 

Part 2 - October 6th, 2021

Schedule RC-L and RC-R: Part 2 of this webinar will cover the four risk-based capital categories of loans:

  • Residential mortgage exposures,
  • High volatility commercial real estate under 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.

Part 2 of this webinar will also review the requirements for reporting unfunded commitments in RC-L and RC-R Part I under the CBLR framework and for Risk Based Capital purposes in RC-R Part II. The concept of “unconditionally cancelable” will be discussed as presented in the Capital Rules and applied to the Call Report.

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 2-part series will benefit those new to the reporting process as well as those experienced in Call Report preparation and review to include auditors. This training can be used to supplement annual comprehensive Call Report training as recommended by the 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.

Continuing Education Credit Information

Recommended for 4 CEU Credit Hours. After attending this webinar, each attendee can receive a Certificate of Attendance for self-reporting of CEU Credits.

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