Call Report Series

The regulatory agencies continue to issue proposed and finalized changes that will impact all Call Report filers in 2025 and beyond. Given the ever-changing accounting and regulatory landscape, it is imperative that Call Report preparers and reviewers stay current with changes to reporting forms and instructions. This session will highlight 2025 changes and other potential revisions on the horizon, including proposed changes to regulatory capital reporting in Schedule RC-R and new items for reporting loans to non-depository financial institutions introduced in the December 31, 2024, Call Report. Recent changes to the Call Report, ways to avoid mistakes, and commonly misreported items, including an institution’s regulatory capital and loan portfolio, will also be covered.

With almost 90 pages of schedules to complete and over 800 pages of constantly changing instructions, Call Report preparation can be intimidating. New preparers and reviewers need guidance and resources to understand the basic filing requirements, cut through the information overload, and establish a strong Call Report preparation and review process. This session will highlight how the Call Report is used and how to approach key schedules and items, including the lending and regulatory capital schedules. You’ll learn tips for properly documenting the preparation and review process. Attendees will receive a PDF booklet with the current accounting and regulatory guidance, as well as additional advice for completing the Call Report.

The Call Report covers everything lending, from loans by category to their performance. How loans are coded influences not only the major loan schedules, but also the income statement, charge-offs and recoveries, and aging. This webinar will decipher and clarify the instructions related to loan code reporting to ensure your loans are accurately reflected under the guidance. It will cover loan coding basics, best practices, loan schedule instructions, and common pitfalls.

Loan performance reporting on the Call Report can be complicated. The regulators require detailed disclosures on loan performance, including their impact on capital. This webinar will decipher and demystify the instructions related to loan risk weighting, modifications, and the lending memorandum schedules. It will cover the “why” behind the schedules, regulatory instructions, relevant accounting guidance, best practices, and common misconceptions.