There is a plethora of capital transactions an institution could encounter. Understanding capital transactions and their impact on the Call Report is essential for ensuring accurate financial reporting and regulatory compliance.
What You’ll Learn
- The importance of accurate reporting, including changes in reporting status
- Common capital transactions in financial institutions
- Differences between equity and debt capital transactions
- Relevant regulations and guidelines impacting capital transactions
- A line-by-line review of Schedule RI-A
- Infrequent transactions affecting the Call Report
- Prior period adjustments
- Branch acquisitions and the impact to capital
- Issuance of new shares
- Dividend declarations and payments
- Stock options
- Changes due to mergers and acquisitions
- Adjustments for accumulated other comprehensive income
- Additional paid in capital
Who Should Attend
Call Report preparation is a multifaceted task that demands a deep understanding of bank accounting, regulatory requirements, and various banking operations. Regulatory authorities highly recommend annual training to stay abreast of evolving standards. It is advisable for banks to designate individuals who are trained as both preparers and reviewers for this critical task.