Call Reporting on Loan Related Items - 2 Part Series

This 2 part series will take place on August 12th at 1:30 PM CT and August 13th at 10 AM CT.

The Call Report is constantly changing, producing confusion and many questions. Extensive changes took place over the course of the past few years and months and there are more on the horizon. Loan information on the Call Report provides critical credit information for regulators, especially in today's environment. Our recent challenges related to COVID-19 have added to the reporting burden with changes impacting all financial institutions.

This 2-part webinar will help you learn the classification priority for reporting loan information correctly and will provide detailed information related to:

  • 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

We will also discuss in detail the regulatory changes impacting the 2020 Call Report resulting from the CARES Act and COVID-19 to include:

  • Reporting PPP loans and any associated borrowings
  • Troubled debt restructurings under section 4013 of the CARES Act
  • HVCRE definition revisions effect for the June 30, 2020 Call Report
  • Off-balance sheet exposures reportable for eligibility for the CBLR framework
  • Classification of HELOCs and reporting changes to open-end and closed-end lines of credit secured by 1-4 family residential properties that will be effect for reporting in 2021.

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 and reporting PPP loan information
  • 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
  • RC-R Adjustments to assets for leverage due to PPP pledged loans

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.