Call Reports: RC-C Loan Coding and Related RC-R Reporting
Course Number: Webinar
Course Code: n/a
Loan information on the Call Report provides critical credit information for regulators, especially in today’s environment. The rules for coding loans reported on Schedule RC-C dictate how loans are to be reported on all loan schedules in the Call Report, 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. Learn when to code the loan based on borrower, when to code based on collateral, and when to code based on purpose. In addition, this webinar will cover the four risk-based capital categories of loans, residential mortgage exposures, high volatility commercial real estate (including the alternate definition discussed in the June, 2018 supplemental instructions), past due 90+ days and non-accrual, and other loans and the rules for risk weighting loans within each category as well as the reporting of unfunded commitments.
-How and when to code loans based on borrower, purpose, or collateral
-Risk-based capital on balance sheet loan categories and allowed risk weightings for each category
-Risk-based capital loan related off balance sheet items
Audience: Anyone responsible for assigning or reviewing the regulatory codes on loans, and anyone responsible for preparing risk-based capital, including loan officers, loan assistants, loan operations personnel, and call report preparers. The webinar will review the classification priority rules for schedule RC-C and cover where loans are reported on RC-R and the criteria for risk-weighting within each category. This two-hour update will benefit even experienced Call Report preparers, reviewers, and auditors. It will supplement annual comprehensive Call Report training recommended by bank regulators.