Reporting Loan Activities and Loan Schedules in the Call Report-2 Part Series Webinar

The Call Report for 2023 is impacted by new and recent reporting requirements related to the FASB’s Accounting Standard Update (ASU) 2022-02 with impact to Accounting Standard Codification (ASC) Topic No 326 related to the elimination of Troubled Debt Restructuring recognition and measurement.

In addition, the adoption of CECL under ASU 2016-13 is also impactful to regulatory reporting for loans within your Call Report.

The FFIEC 041 and 051 forms will be the discussion focus of the presentation. Participants are encouraged to bring a copy of a recently filed Call Report for reference.

Reporting Loan Activities and Loan Schedules in the Call Report – Part 1

February 7, 2023, 11:00 am EST

What You’ll Learn:

  • Loan classifications by Call Code
  • Risk weighting loans and how to allocate loans into the proper RC-R Part II reporting bucket
  • Reporting unused commitments, reserves on unused commitments, and risk weighting off-balance sheet exposures
  • Understanding the term “unconditionally cancellable” when reporting unused commitments
  • Insider loan reporting and what to be aware of in order to properly report
  • Troubled debt restructurings from an accounting and regulatory perspective under FASB Accounting Standard Update (ASU) 2022-02
  • Reporting PPP loans and any associated borrowings
  • Identification of HVCRE loans
  • Reporting charge-offs and recoveries and the additional RI-B reporting for CECL banks
  • Reporting the allowance for credit losses in Schedule RI-C under CECL accounting
  • Classification of HELOCs and reporting changes to open-end and closed-end lines of credit secured by 1-4 family residential properties that became effective for reporting in 2021
  • RC on how to report your loan portfolio
  • RC-C on loan classifications and type codes
  • RC-C memoranda on restructured loans and FASB ASU 2022-02
  • RC-K on reporting average balances of loans
  • RC-L on reporting unused commitments and letters of credit
  • RC-M related to reporting insider loans and reporting PPP loan information
  • RC-N with coverage on reporting past-due loans, non-accrual loans, and TDR
  • RI on how to properly report loan income
  • RI-B on charge-offs, recoveries, and changes in the ACL under CECL accounting
  • RI-C reporting the ACL under CECL accounting
  • RI-E focused on reporting adjustments to the ACL under CECL accounting
  • RC-R Part I on unfunded commitments for CBLR and RC-R Part II related to risk weighting the loan portfolio and unfunded commitments

Reporting Loan Activities and Loan Schedules in the Call Report – Part 2

February 9, 2023, 11:00 am EST

What You’ll Learn

  • Loan classifications by Call Code
  • Risk weighting loans and how to allocate loans into the proper RC-R Part II reporting bucket
  • Reporting unused commitments, reserves on unused commitments, and risk weighting off-balance sheet exposures
  • Understanding the term “unconditionally cancellable” when reporting unused commitments
  • Insider loan reporting and what to be aware of in order to properly report
  • Troubled debt restructurings from an accounting and regulatory perspective under FASB Accounting Standard Update (ASU) 2022-02
  • Reporting PPP loans and any associated borrowings
  • Identification of HVCRE loans
  • Reporting charge-offs and recoveries and the additional RI-B reporting for CECL banks
  • Reporting the allowance for credit losses in Schedule RI-C under CECL accounting
  • Classification of HELOCs and reporting changes to open-end and closed-end lines of credit secured by 1-4 family residential properties that became effective for reporting in 2021
  • RC on how to report your loan portfolio
  • RC-C on loan classifications and type codes
  • RC-C memoranda on restructured loans and FASB ASU 2022-02
  • RC-K on reporting average balances of loans
  • RC-L on reporting unused commitments and letters of credit
  • RC-M related to reporting insider loans and reporting PPP loan information
  • RC-N with coverage on reporting past-due loans, non-accrual loans, and TDR
  • RI on how to properly report loan income
  • RI-B on charge-offs, recoveries, and changes in the ACL under CECL accounting
  • RI-C reporting the ACL under CECL accounting
  • RI-E focused on reporting adjustments to the ACL under CECL accounting
  • RC-R Part I on unfunded commitments for CBLR and RC-R Part II related to risk weighting the loan portfolio and unfunded commitments

Who Should Attend?

This review of selected Call Report loan schedules and reporting items will benefit anyone responsible for preparing, reviewing or auditing loan schedules for the Call Repot to include personnel in loan accounting, lending operations, loan officers, loan assistants, and any loan operations personnel responsible for coding loans or maintaining detailed documentation on the loan portfolio. This training will supplement annual comprehensive Call Report training recommended by bank regulators.

Continuing Education (CE) Credits

This webinar is recommended for 2.5 CE Credit Hours. Each attendee will receive a Certificate of Attendance for self-reporting of CE Credits.

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Instructor

Cynthia Dopjera
Cynthia Dopjera

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 h... read more.

Course Title Credits Start Date Start Time End Date Delivery Type Delivery Option Instructor / Location Price
Reporting Loan Activities and Loan Schedules in the Call Report-2 Part Series Webinar 0.25 Any Any Any Webinar On-Demand Cynthia Dopjera $509.00 Register Now
Course Title Credits Start Date Start Time End Date Delivery Type Delivery Option Instructor / Location Price
Delivery Options

Webinars for Banks and Credit Unions

Live Webinar:

INCLUDES 30 DAYS OF ONDEMAND PLAYBACK! With this option, you will participate in the webinar as it is being presented. You will login to the webinar on your PC to view the PowerPoint presentation, and you have the option of using your PC speakers or a phone for the audio. You can type and send your questions to the instructor.  And don’t worry if you miss the webinar, you can still view it for up to thirty days after it takes place!

Live Plus Twelve Months OnDemand Playback:

With this option, you will receive the live version, then you will receive an e-mail that contains a link to the PowerPoint slides (to download, print, and copy) as well as a link where you will view and hear the entire webinar just as it was delivered, featuring the full-color PowerPoint presentation with audio. You can pause, fast-forward and rewind as needed, which makes it an effective training tool. The link will be available to you (and anyone else in the company) for up to twelve months and can be accessed 24/7 as many times as you wish. Delivered via e-mail the day after the webinar takes place.

Live, Twelve Months OnDemand Playback PLUS Digital Download:

By adding the Digital Download to your order, you will be adding access to make the webinar part of your training library.  You can pause, fast-forward and rewind as needed, which makes it an effective training tool. With this option, you will receive a download of the PowerPoint slides as well.  Access to the Digital Download is for the life of your library.

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