Call Report - Lending Schedules for Banks

The Call Report is constantly changing, producing confusion and many questions. Extensive changes took place over the course of the past few years and there are more on the horizon. Loan information on the Call Report provides critical credit information for regulators, especially in today's environment. Examiners are reviewing call report schedules in much more detail than in the past.

This webinar will help you learn the classification priority for reporting loan information correctly and will provide detailed information related on correctly reporting:

  • Loan classifications by Call Code 
  • Unused commitments
  • Derivatives originating from mortgages held for sale
  • Insider loans
  • Troubled debt restructurings
  • The impact upon implementation of ASU 2016-13 Current and Expected Credit Losses (CECL)
  • Reporting purchase credit impaired loans vs credit deteriorated loans under ASU 2016-13

Ms. Dopjera will be available to answer future Call Report questions by email. All questions should be routed to questions@3princ.com. Annual training is highly recommended by regulators. The FFIEC 041 & 051 forms will be used and discussed in the presentation.

Covered Topics

  • RC-C Loan Classifications
  • RC-C Memoranda on Restructured Loans
  • RC-K, Loan Quarter to Date Averages
  • RC-L, Unused Commitments, Letters of Credit, Derivatives
  • RC-M, Insider Loans
  • RC-N, Past Due, Non-accrual Loans, TDRs
  • RI-B, Charge-Offs, Recoveries and Changes in the ALLL/PCL
  • RI-C Disaggregated Data on the ALLL
  • RI-E Adjustments to the ALLL/PCL

Who Should Attend?

This review of the loan schedules will benefit anyone responsible for loan accounting, lending operations to include loan officers, loan assistants, and any loan operations personnel responsible for coding loans. This training will supplement annual comprehensive Call Report training recommended by bank regulators.