Loading...

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.

OnDemand
Recorded Wednesday,
October 6th, 2021
Presented by Cynthia Dopjera
2 CEU Credits
$279.00 or 1 Token

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

Save on training and share webinar access across your entire organization.

Request more information

Learn about upcoming events, webinars and discounts.

Sign Up For Email Notifications

This is for Part 2 only. For series pricing, CLICK HERE.

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.

Covered Topics

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.


Credit Information

Recommended for 2 CEU Credit Hours. After attending this webinar, each attendee can receive a Certificate of Attendance for self-reporting of CEU Credits.