Call Reports: RC-C Loan Coding and RC-R Risk Weighting Loans and Unfunded Commitments

Tuesday, May 17, 2022
11:00 am - 1:00 pm Eastern

Loan information on the Call Report provides critical information for bank management and regulators. The rules for coding loans reported on Schedule RC-C dictate how loans are to be reported on all loan schedules in the Call Report, including the income statement, charge-offs and recoveries, averages, past due loans and non-accrual loans.

Topics Covered:

• Schedule RC-C: 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.
  
  
• Schedule RC-R: This webinar will cover the four risk-based capital categories of loans:
  • Residential mortgage exposures,
  • High volatility commercial real estate, including 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.
• In addition, we will review the requirements for reporting unfunded commitments in RC-R Part I under the CBLR framework and for Risk Based Capital purposes in RC-R Part II.

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 two-hour update will benefit even experienced Call Report preparers, reviewers, and auditors. This training can be used to supplement annual comprehensive Call Report training as recommended by the regulators.

Instructor

Cynthia Dopjera

Ms. Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the Firm?s financial institutions practice covering community and regional institutions. The Firm?s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Attendance verification for CE credits provided upon request.

Webinar Sponsored by OnCourse Learning (Total Training Solutions)

If you are having issues with registering online, please contact CBAO's Education, Training & Special Event Coordinator, Malia Widder, (614) 610-1877.