Call Reports: Loan Coding, Risk Weighting Loans and Reporting Unfunded Commitments - Part 1

This is for Part 1 only. For series pricing, CLICK HERE.

This 2-part webinar will focus on loan information reportable in the Call Report which provides critical information for bank management and regulators. The rules for coding loans reported in Schedule RC-C and reporting conditionally vs. unconditionally cancelable commitments in RC-L and RC-R dictate how loans are to be reported on many schedules within the Call Report to include risk weighting and the calculation of capital ratios in Schedule RC-R Parts I and II.

Covered Topics

Schedule RC-C: Part 1 of this webinar will walk through the classification priority for reporting loan information correctly. Learn when to code the loan based on borrower, when to code based on collateral, and when to code based on purpose.

We will also walk through the accounting and reporting of restructured troubled debt and the exemptions allowed for certain modified loans under CARES Act Section 4013 and the Revised Statement issued by the Regulators in April 2020 due to COVID-19.

Who Should Attend?

Anyone responsible for assigning or reviewing the regulatory codes on loans, and anyone responsible for preparing risk-based capital, including loan officers, loan assistants, loan operations personnel, and Call Report preparers. This 2-part series will benefit those new to the reporting process as well as those experienced in Call Report preparation and review to include auditors. This training can be used to supplement annual comprehensive Call Report training as recommended by the regulators.