Troubled Debt Restructuring Webinar

Most loans funded by financial institutions pay as agreed according to the legal documents supporting these transactions. However, there are situations in which borrowers face financial difficulties thus causing them not to pay their obligations on a timely basis or not at all. Regulators discovered that a well-planned and managed workout arrangement is often in the best interest of the financial institution and the borrower. If a workout arrangement is required in order to keep the borrower paying some portion of their loans, your bank may be facing a Trouble Debt Restructuring (aka ‘TDR or TDRs’).

Trouble Debt Restructurings require special treatment and must be identified, managed and reported separately than other performing loans. In fact, all loans that have undergone a Trouble Debt Restructuring are considered impaired thus requiring an Impairment Analysis in accordance with Accounting Standard Codification 310-10-25, Receivables, Subsequent Measurement.

According to regulations, a restructuring constitutes a Trouble Debt Restructuring if the creditor for economic or legal reasons related to the debtor’s financial difficulties grants a concession to the debtor that it would not otherwise consider and may include:

  • A transfer from the debtor to the creditor (including via foreclosure or repossession) of real estate or other assets,
  • A modification of loan terms, or
  • A combination of the above

Issues most frequently discussed by Regulatory Examiners during examinations are TDR identification including: 1) Determining whether a modification includes a concession, 2) Assessing whether a borrower is experiencing financial difficulty, 3) Receipt of assets in full or partial satisfaction of a loan.

Covered Topics:

  • TDR Identification;
  • Whether a Concession has been granted;
  • Documentation executed to support the trouble debt restructuring;
  • Impairment Analysis to determine the impairment amount;
  • Adherence to Accounting Rules under ASC 310 in the management of the TDR and
  • Regulatory Reporting Requirements

Unlike loan grading where bankers must be more aggressive in recognizing problem loans by downgrading those loans when necessary, it is in the bank’s best interest to keep loans out of the TDR category when there are valid justifications to prove they are not TDRs. As the saying goes in accounting, ‘Once a TDR is always a TDR’. Attending this webinar will enable you to recognize a true TDR so that regulator reporting is accurate and to know how to manage them from an lending and accounting perspective.

Who Should Attend?

Directors, Chief Executive Officers, Chief Operating Officers, Presidents, Senior Credit Officers, Senior Loan Officers, Commercial Lenders, Retail Lenders, Branch Managers, Loan Review Personnel, Credit Administration Personnel.

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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Related Topics

Instructor

Jeffrey Johnson
Jeffrey Johnson

Jeffery W. Johnson started his career with SunTrust Bank in Atlanta as a Management Trainee and progressed to Vice President and Senior Lender of SouthTrust Bank and Senior Vice President and Commerci... read more.

Course Title Credits Start Date Start Time Delivery Type Delivery Option Instructor / Location Price
Troubled Debt Restructuring 0.25 Any Any Webinar Six Month On-Demand Recording Jeffrey Johnson $295.00 Register Now
Troubled Debt Restructuring 0.25 Any Any Webinar CD-ROM Video Recording Jeffrey Johnson $345.00 Register Now
Delivery Options

LIVE WEBINAR:
INCLUDES 7 DAYS OF ONDEMAND PLAYBACK! With this option, you will participate in the webinar (via the internet) 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 telephone for the audio. You can type and send your questions to the instructor. Many companies are now running their PC through an LCD projector allowing many employees to participate at the same time. And don’t worry if you miss the webinar, you can still view it for up to seven days after it takes place!

SIX MONTH ONDEMAND VIDEO:
With this option, you will receive an e-mail that contains a link to the PowerPoint slides (to download, print, and copy) as well as a link to the media player 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 weblink will be available to you (and anyone else in the company) for up to six months and can be accessed 24/7 as many times as you wish. Delivered via e-mail the day after the webinar takes place.

CD-ROM VIDEO:
If you do not have internet access or want to make the webinar part of your training library, the CD-ROM Recording is a great option for viewing a webinar. 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 and a CD-ROM Recording (featuring PowerPoint presentation with audio) of the webinar via regular mail. Mailed 7 to 10 days after the webinar takes place.

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