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Part One: 2017 Call Report Issues – Problematic Schedules and Lines Schedule RC-R
This bank accounting webinar addresses probably the most important of all Call Report Schedules on Form FFIEC #041.
- Schedule RC-R – Regulatory Capital
The webinar provides important background information about Basel I, II and III and the impact on regulatory capital computations. The brief history makes it easier to comprehend the most current Schedule RC-R, that deals with the Basel III approach to calculating regulatory capital.
The webinar focus is on the numerators and denominators for the four regulatory capital ratio computations.
The numerator (Part I of Schedule RC-R) deals with the dollar amounts needed for:
- CET1 (Common Equity Tier 1 Capital)
- Tier 1 Capital
- Tier 2 Capital
- Total Capital
The actual Schedule RC-R for the numerator will be reviewed with line by line explanations. The materials provided are a great continuing reference tool for preparers of Schedule RC-R. The webinar will walk-through the entire computation of the four numerators.
The denominator deals with risk-weighted assets. Part II of Schedule RC-R will also be reviewed in detail. Emphasis will be placed on the types of assets put into the Basel I and II prior risk-weighted categories of 0%, 20%, 50%, 100% and what has been changed to those categories and what are the new categories added by Basel III.
Special attention is paid to categories for:
- High volatility commercial real estate (HVCRE)
- Past due exposures
- Equity exposures
- Mortgage-backed securities
- Securitizations (on and off balance sheet)
— SSFA approach
— Gross up approach
— 1250% risk weighted approach
- OBS items (excluding securitizations)
- Derivative contracts
- Collateralized contracts
- Deferred tax assets
- Residential mortgages
- Trust preferred and other hybrid securities
All attendees will take away an excellent understanding of Schedule RC-R and its approach to the calculations of:
- CET1 Capital Ratio
- Tier 1 Capital Ratio
- Total Capital Ratio
- Leverage Ratio
The difficult but most important Schedule RC-R will become more manageable after this webinar.
Part Two: 2017 Call Report Issues – Problematic Schedules and Lines
This Part 2 of the Call Report Issues series addresses difficult and problematic schedules and lines on the Call Report.
Particular emphasis is placed on Troubled Debt Restructurings (TDRs) and how they should be reported on Schedules RC-C and RC-N. A review of the actual schedules and explanations of the TDR “rules” will be provided with excellent materials for future references.
Negative Amortizing Loans will also be reviewed with explanations and examples of how these confusing loans work and how they affect the balance sheet and income statement. Schedule RC-C, Part I, Memoranda and Schedule RI, Memoranda will be carefully reviewed and explained.
Also, Reverse Mortgages will be discussed with a particular emphasis on Home Equity Conversion Mortgages (HECMs) of the FHA Reverse Mortgage Program. Explanations will also be provided with a detail review of the applicable reverse mortgage lines on Schedule RC-C, Part I, Memoranda and Schedule RC-L, Derivatives and Off Balance Sheet items.
Other problematic issues covered are:
- Transaction vs Non-transaction Deposit Accounts
- Extensions to “Insiders”
- Maturities for Fixed vs Variable Rate Loans
- Reporting Changes in Loan Status – HELOC to Fixed Rate
Attendees will take away the appreciation of the problematic areas and how they should be handled. The presentations and reference material will provide attendees with an easier, more efficient, accurate way to deal with those Call Report “headaches.”
$395 for Live Webinars and Playbacks*
*Playback has no expiration and may be shared internally
Dates of Event
Wednesday, April 19, 2017
- 12:00 – 1:30 pm (Eastern Time)
- 11:00 – 12:30 pm (Central Time)
- 10:00 – 11:30 am (Mountain Time)
- 9:00 – 10:30 am (Pacific Time)
- 2:00 – 3:30 pm (Eastern Time)
- 1:00 – 2:30 pm (Central Time)
- 12:00 – 1:30 pm (Mountain Time)
- 11:00 – 12:30 pm (Pacific Time)
Paul J. Sanchez
Owner, PSA – Professional Services Association
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