Loan information on the Call Report provides critical credit information for regulators, especially in today's environment. Examiners are reviewing call report schedules in much more detail than in the past. The rules for schedule RC-C dictate how loans are to be reported on all loan schedules, including the income statement, charge-offs and recoveries, averages, and past dues and non-accruals. This webinar will help you learn the classification priority for reporting loan information correctly and will provide detailed information on unused commitments and interest rate lock commitments.
In addition, learn what to include in the new loan balance sheet categories required on RCR under the new Basel III rules. There has also been recent guidance issued on the subsequent restructuring of a troubled debt restructuring that could impact troubled debt loans reported on RCC M1.
- RC-C, Loan Classification
- RC-C Memoranda
- RC-C, Part II, Loans to Small Businesses and Small Farms
- RC-K, Loan Quarter to Date Averages
- RC-L, Unused Commitments, Letters of Credit, Interest Rate Locks
- RC-N, Past Due and Non-accrual Loans
- RC-R 4 & 5, Loans
- RI 1a, Interest & Fee Income on Loans
- RI-B, Charge-Offs and Recoveries
This review of the loan schedules will benefit anyone in the lending area, including loan officers, loan assistants, and any loan operations personnel responsible for coding loans. It will supplement annual comprehensive Call Report training recommended by bank regulators.
Ann Thomas has thirty years of experience in bank accounting and control. She received a BA in Accounting from the University of Houston in 1982. From 1982 through 1997 she worked with Judith Alexander Jenkins, as Alexander & Associates and subsequently Alexander & Leavelle, providing planning, financial reporting, regulatory reporting, and operational and compliance auditing services to over ninety independent banks.
In 1998, she organized Thomas Consulting. At Thomas Consulting she now prepares bank plans, monthly financial reports, performs regulatory compliance audits and training and internal control audits for several banks. Additionally, she prepares and reviews Call Reports for several banks. Ms. Thomas has taught numerous call report seminars for state banking associations.
She has presented the Call Report Seminar to and has responded to questions from thousands of bankers in over 16 states. Her experience in working with a broad range of independent financial institutions is of unique value in understanding Call Report questions and in communicating with bankers in their language.
MBA Member Price: $265
On-Demand Price: $295
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