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Schedule RC-R Part I and Part II- 2 Part Webinar

September 9, 2024 1:30 pm - 3:00 pm
September 10, 2024 1:30 pm - 3:00 pm

Call Report preparation is a multifaceted task that demands a deep understanding of accounting, regulatory requirements, and various financial institution operations. Regulatory authorities highly recommend annual training to stay abreast of evolving standards. It’s advisable for financial institutions to designate individuals who are trained as both preparers and reviewers for this critical task.

Schedule RC-R Part I and Part II – Part 1
September 9, 2024 | 1:30 pm – 3:00 pm CDT
What You’ll Learn

  • The concepts and definitions for leverage and risk-based capital ratios
  • Required elections related to the treatment of Accumulated Other Comprehensive Income
  • How a qualifying community banking organization opts into (and out of) the Community Bank Leverage Ratio (CBLR) framework
  • The adjustments to common equity tier 1 related to goodwill, intangibles, NOL assets, deferred tax assets, deferred tax liabilities, and investments in the equity of unconsolidated subsidiaries
  • Tier 2 capital items and total capital calculations
  • For 051 filers, a discussion of how to determine your risk-weighted assets for the March and September reporting time frames
  • The capital conservation buffer and reporting requirements for eligible retained earnings

Schedule RC-R Part I and Part II – Part 2
September 10, 2024 | 1:30 pm – 3:00 pm CDT
What You’ll Learn

  • The general allocation of risk to balance sheet assets and off-balance-sheet credit exposures
  • The 4 risk buckets applicable to an institution’s loan portfolio
  • How to allocate risk to off-balance-sheet credit exposures and the concept of credit conversion factors
  • The treatment of sales of 1-4 family residential mortgage loans with credit-enhancing representations and warranties
  • The reporting requirements for Column A and B of RC-R Part II
  • The treatment of amounts that were deducted from capital in RC-R Part I
  • The regulatory capital rules definition of unconditionally cancelable and how that impacts the reporting and credit converting off-balance-sheet credit exposures

Who Should Attend
This program offers value to anyone involved in preparing, reviewing, or signing a Call Report, whether they are newcomers or seasoned professionals. The updates and discussions on accounting and financial reporting issues ensure that all participants can enhance their knowledge and skills.