Call Report - Lending Schedules for Banks
Course Number: Webinar
Course Code: n/a
This is the description from our webinar that was presented in March 2019. Please check back for a modified description. Topics may be updated, but registration is now open.
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 correctly reporting unused commitments, interest rate lock commitments, and insider loans.
-RC-C, Loan Classification
-RC-K, Loan Quarter to Date Averages
-RC-L, Unused Commitments, Letters of Credit, Interest Rate Locks
-RC-M, Insider Loans
-RC-N, Past Due and Non-accrual Loans
-RI 1a, Interest & Fee Income on Loans
-RI-B, Charge-Offs and Recoveries
Audience: 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.