Loan information on the Call Report provides critical information for bank management and regulators. The rules for coding loans reported on Schedule RC-C dictate how loans are to be reported on all loan schedules in the Call Report, including the income statement, charge-offs and recoveries, averages, past due loans and non-accrual loans.
The adoption of CECL in 2023 for most banks brings about a change in how certain loans are to be reported when there is a determination of Purchase Credit Deteriorated (PCD). This accounting impacts the recorded amount of the PCD loan as well as the amount subject to risk weighting.
What You’ll Learn
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Instructor
Andrea Lambert

Andrea Lambert is currently lending her skills as a trainer and consultant as a member of the 3PR staff. Andrea has over 20 years of banking experience with a broad range of financial and operational ... read more.
Instructor
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.