Call Reports: Loan Coding, Risk Weighting Loans and Reporting Unfunded Commitments - Part 2

This is for Part 2 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-L and RC-R: Part 2 of this webinar will cover the four risk-based capital categories of loans:

  • Residential mortgage exposures,
  • High volatility commercial real estate under the 2020 undated definition of HVCRE ADC loans.
  • Loans past due 90 days or more and loans on non-accrual status, and
  • All other loans.
Part 2 of this webinar will also review the requirements for reporting unfunded commitments in RC-L and RC-R Part I under the CBLR framework and for Risk Based Capital purposes in RC-R Part II. The concept of “unconditionally cancelable” will be discussed as presented in the Capital Rules and applied to the Call Report.

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.