2026 Call Report Series

Stay ahead of the latest Call Report requirements with this essential 2026 update. This session highlights the new and finalized Call Report changes that will impact all filers, including updates to regulatory capital reporting in Schedule RC-R. You’ll also get a clear recap of recent reporting changes, such as loan modifications for borrowers experiencing financial difficulty. Learn how to avoid common misreporting errors in loans, deposits, and regulatory capital, and understand when prior Call Reports may need restatement. Equip yourself with the knowledge to file accurately, ensure compliance, and minimize reporting risk.

With over 90 pages of schedules and constantly evolving instructions, the Call Report can be overwhelming for new preparers and reviewers. This session breaks down the Call Report fundamentals, helping you understand filing requirements, key schedules, and critical reporting processes. Gain practical guidance on lending schedules, regulatory capital, and proper documentation of preparation and review procedures. Attendees receive a comprehensive PDF booklet with the latest accounting and regulatory guidance to simplify reporting and improve accuracy. Build a strong foundation for confident, error-free Call Report filing.

Reporting accurate information on Schedule RC-C and other loan-related schedules is one of the biggest challenges in call reporting. Coding loans correctly at origination is crucial to ensuring loans are included in the correct Call Report categories. This session will highlight common mistakes in coding loans, including what constitutes a loan secured by real estate, and how to determine owner-occupied versus non-owner-occupied loans. Other call reporting challenges, including loans held for sale, loan modifications, and maturity and repricing data will be addressed. The reporting of past due and non-accrual information in Schedule RC-N and reporting allowance for credit loss activity on Schedules RI-B and RI-C will also be covered.

Reporting regulatory capital continues to be one of the most complex areas of the Call Report. This session provides an in-depth look at Schedule RC-R and regulatory capital reporting, covering topics such as the Community Bank Leverage Ratio, residential mortgage exposures, HVCRE loans, deferred tax assets, and unfunded commitments. Learn how errors in other schedules can affect capital ratios and how to avoid mistakes in capital calculation and risk-weighting. Participants will gain actionable strategies to report accurately, maintain compliance, and improve confidence in managing regulatory capital reporting.