This series tackles multiple aspects of Call Report preparation, including fundamentals, recent updates, classifications, and regulatory capital.
- Call Report Update 2022
- Call Reporting Basics
- Understanding Call Report Regulatory Capital: Standards, Ratios, Risk Weighting
- Call Report Loan Classifications
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Call Report preparation and questions are seemingly neverending. Call Reports say a lot about an institution’s financial health, stability, and risk profile – and once filed become public record. Anyone from examiners to consumers can monitor your institution’s current performance and historical trends. This in-depth series addresses the recent changes that affect your institution, identifies avoidable errors, and provides other critical information to enhance accuracy.
Presenters: Michael Gordon and Kris Trainor, Mauldin & Jenkins, LLC
Session Dates & Descriptions
January 10, 2022
Call Report Update 2022
Given the ever-changing accounting and regulatory landscape, it is imperative that Call Report preparers and reviewers stay current with changes to the reporting forms and instructions. The agencies continue to issue proposed and finalized changes that will impact all Call Report filers in 2022 and beyond. This session will highlight Call Report changes effective in 2022 and other potential changes on the horizon, including the FDIC’s progress on moving away from quarterly reports to a more real-time reporting model. In addition, this timely webinar will cover recent Call Report changes and items that are commonly misreported, including regulatory capital.
April 14, 2022
Call Reporting Basics
This webinar will cover the basic principles of call reporting, including why the Call Report is required and how it is used by examiners, auditors, and bankers. With Call Reports, everything begins with the balance sheet, Schedule RC, and income statement, Schedule RI. This session will focus on Schedules RC and RI to help Call Report preparers and reviewers accurately report bank assets, liabilities, and income. This webinar will highlight the most common mistakes in classifying assets and liabilities on Schedules RC and RI and their supporting schedules.
With over 100 pages of ever-changing instructions and rules, reporting regulatory capital in Call Report Schedule RC-R continues to be difficult. This webinar will provide a deep dive into reporting regulatory capital and common mistakes in the calculation of regulatory capital ratios and asset risk weights. Topics such as the Community Bank Leverage Ratio, residential mortgage exposures, high volatility commercial real estate (HVCRE) exposures, deferred tax assets, and unfunded commitments will be addressed. Participants will also learn how incorrect information in other Call Report schedules can impact reporting of regulatory capital.
October 11, 2022
Call Report Loan Classifications
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 reporting challenges will be highlighted, including non-accrual loans, TDRs, and maturity and repricing data. The basics of Schedules RC-C and RC-N and reporting allowance for loan loss activity on Schedules RI-B and RI-C will also be covered.