Call Report - Lending Schedules for Banks

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.

Covered Topics:

  • 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

Who Should Attend?

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.