Skip Nav

Reporting Loan Activities and Loan Schedules in the Call Report – 2 Part Webinar

February 7, 2023 10:00 am - 12:00 pm
February 9, 2023 10:00 am - 12:00 pm
Register

The Call Report for 2023 is impacted by new and recent reporting requirements related to the FASB’s Accounting Standard Update (ASU) 2022-02 with impact to Accounting Standard Codification (ASC) Topic No 326 related to the elimination of Troubled Debt Restructuring recognition and measurement.

In addition, the adoption of CECL under ASU 2016-13 is also impactful to regulatory reporting for loans within your Call Report.

The FFIEC 041 and 051 forms will be the discussion focus of the presentation. Participants are encouraged to bring a copy of a recently filed Call Report for reference.

Reporting Loan Activities and Loan Schedules in the Call Report – Part 1

What You’ll Learn

  • Loan classifications by Call Code
  • Risk weighting loans and how to allocate loans into the proper RC-R Part II reporting bucket
  • Reporting unused commitments, reserves on unused commitments, and risk weighting off-balance sheet exposures
  • Understanding the term “unconditionally cancellable” when reporting unused commitments
  • Insider loan reporting and what to be aware of in order to properly report
  • Troubled debt restructurings from an accounting and regulatory perspective under FASB Accounting Standard Update (ASU) 2022-02
  • Reporting PPP loans and any associated borrowings
  • Identification of HVCRE loans
  • Reporting charge-offs and recoveries and the additional RI-B reporting for CECL banks
  • Reporting the allowance for credit losses in Schedule RI-C under CECL accounting
  • Classification of HELOCs and reporting changes to open-end and closed-end lines of credit secured by 1-4 family residential properties that became effective for reporting in 2021
  • RC on how to report your loan portfolio
  • RC-C on loan classifications and type codes
  • RC-C memoranda on restructured loans and FASB ASU 2022-02
  • RC-K on reporting average balances of loans
  • RC-L on reporting unused commitments and letters of credit
  • RC-M related to reporting insider loans and reporting PPP loan information
  • RC-N with coverage on reporting past-due loans, non-accrual loans, and TDR
  • RI on how to properly report loan income
  • RI-B on charge-offs, recoveries, and changes in the ACL under CECL accounting
  • RI-C reporting the ACL under CECL accounting
  • RI-E focused on reporting adjustments to the ACL under CECL accounting
  • RC-R Part I on unfunded commitments for CBLR and RC-R Part II related to risk weighting the loan portfolio and unfunded commitments

Reporting Loan Activities and Loan Schedules in the Call Report – Part 2

What You’ll Learn

  • Loan classifications by Call Code
  • Risk weighting loans and how to allocate loans into the proper RC-R Part II reporting bucket
  • Reporting unused commitments, reserves on unused commitments, and risk weighting off-balance sheet exposures
  • Understanding the term “unconditionally cancellable” when reporting unused commitments
  • Insider loan reporting and what to be aware of in order to properly report
  • Troubled debt restructurings from an accounting and regulatory perspective under FASB Accounting Standard Update (ASU) 2022-02
  • Reporting PPP loans and any associated borrowings
  • Identification of HVCRE loans
  • Reporting charge-offs and recoveries and the additional RI-B reporting for CECL banks
  • Reporting the allowance for credit losses in Schedule RI-C under CECL accounting
  • Classification of HELOCs and reporting changes to open-end and closed-end lines of credit secured by 1-4 family residential properties that became effective for reporting in 2021
  • RC on how to report your loan portfolio
  • RC-C on loan classifications and type codes
  • RC-C memoranda on restructured loans and FASB ASU 2022-02
  • RC-K on reporting average balances of loans
  • RC-L on reporting unused commitments and letters of credit
  • RC-M related to reporting insider loans and reporting PPP loan information
  • RC-N with coverage on reporting past-due loans, non-accrual loans, and TDR
  • RI on how to properly report loan income
  • RI-B on charge-offs, recoveries, and changes in the ACL under CECL accounting
  • RI-C reporting the ACL under CECL accounting
  • RI-E focused on reporting adjustments to the ACL under CECL accounting
  • RC-R Part I on unfunded commitments for CBLR and RC-R Part II related to risk weighting the loan portfolio and unfunded commitments

What You Will Learn

  • Loan classifications by Call Code
  • Risk weighting loans and how to allocate loans into the proper RC-R Part II reporting bucket
  • Reporting unused commitments, reserves on unused commitments, and risk weighting off-balance sheet exposures
  • Understanding the term “unconditionally cancellable” when reporting unused commitments
  • Insider loan reporting and what to be aware of in order to properly report
  • Troubled debt restructurings from an accounting and regulatory perspective under FASB Accounting Standard Update (ASU) 2022-02
  • Reporting PPP loans and any associated borrowings
  • Identification of HVCRE loans
  • Reporting charge-offs and recoveries and the additional RI-B reporting for CECL banks
  • Reporting the allowance for credit losses in Schedule RI-C under CECL accounting
  • Classification of HELOCs and reporting changes to open-end and closed-end lines of credit secured by 1-4 family residential properties that became effective for reporting in 2021
  • RC on how to report your loan portfolio
  • RC-C on loan classifications and type codes
  • RC-C memoranda on restructured loans and FASB ASU 2022-02
  • RC-K on reporting average balances of loans
  • RC-L on reporting unused commitments and letters of credit
  • RC-M related to reporting insider loans and reporting PPP loan information
  • RC-N with coverage on reporting past-due loans, non-accrual loans, and TDR
  • RI on how to properly report loan income
  • RI-B on charge-offs, recoveries, and changes in the ACL under CECL accounting
  • RI-C reporting the ACL under CECL accounting
  • RI-E focused on reporting adjustments to the ACL under CECL accounting
  • RC-R Part I on unfunded commitments for CBLR and RC-R Part II related to risk weighting the loan portfolio and unfunded commitments

Who Should Attend
This review of selected Call Report loan schedules and reporting items will benefit anyone responsible for preparing, reviewing, or auditing loan schedules for the Call Report including personnel in loan accounting, lending operations, loan officers, loan assistants, and any loan operations personnel responsible for coding loans or maintaining detailed documentation on the loan portfolio. This training will supplement the annual comprehensive Call Report training recommended by bank regulators.