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

September 9, 2024
September 10, 2024
2:30 pm – 4:00 pm Eastern Time

Welcome to a 2-part series dedicated to unraveling the complexities of Schedule RC-R within the Call Report—a critical aspect of regulatory compliance for financial institutions. Part 1 will focus on essential reporting requirements in the first section of Schedule RC-R, while Part 2 will delve into the intricacies of the second section. Join us as we navigate through the nuances of regulatory capital reporting, providing clarity and guidance along the way.

Topics:

• Accounting/Reporting
• Auditing
• Reporting

Roles:

• Branch Manager
• Controller/Accountant
• Internal Auditor
• Risk Manager
• Senior Management
• Training Manager
• Trainer

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 | 2:30 pm - 4:00 pm Eastern Time
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 | 2:30 pm - 4:00 pm Eastern Time
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

What You Will Learn:

• Each webinar in the series will cover specific topics relative to the subject matter.

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.

To maximize the benefit of the program, it’s essential to communicate specific areas of concern in advance. This allows the seminar organizers to address these topics adequately and cater to the needs of the participants.

Field of Study: Auditing

Skill level: Basic

Prerequisites: Some basic familiarity with the financial institution's Call Report.

Advanced Preparation: None

Instructor

Andrea Lambert

Andrea Lambert is currently lending her skills as a trainer and consultant as a member of the 3PR staff. Andrea has over 20 years of banking experience with a broad range of financial and operational skills. She began her banking career as a part-time teller and bookkeeper as she completed her B.S. in Finance from Illinois State University. In 2005, she started a seven-year career with the Office of the Comptroller of the Currency as an associate national bank examiner, becoming familiar with rules and regulations, best practices, and success strategies as they relate to the call report process and the banking industry as a whole. In 2012, Andrea filled the cashier position at a local community bank. During the ten years she worked there, she was responsible for ensuring the accuracy of various operational components of the bank, with a focus on call report preparation.

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.