With over 100 pages of ever-changing instructions and rules, reporting regulatory capital in Call Report Schedule RC-R continues to be difficult for community banks. Join us for a deep dive into reporting regulatory capital and common mistakes on Schedule RC-R. Proposed and recently finalized changes to the RC-R instructions, including HVCRE loans and simplifications to the capital rule, will be covered. Learn how reporting incorrect information in other Call Report schedules can impact reporting of regulatory capital.
- Schedule RC-R, Part I, including the reporting of common equity Tier 1 (CET1) capital, Tier 1 capital, and Tier 2 capital, and common deductions from capital
- Ensuring the accuracy of the risk weights assigned to assets and off-balance sheet items in Schedule
- RC-R, Part II
- Recent changes to the high volatility commercial real estate (HVCRE) definition
- Common mistakes in reporting regulatory capital, particularly in risk-weighting loans and loan commitments
- Overview of proposed community bank leverage ratio (CBLR) framework, including which banks would be eligible and the impact on regulatory capital reporting
- Highlights of other Call Report schedules, including RC-M and RC-O
- PDF booklet with relevant regulatory guidance and Call Report schedules with helpful notes and supplementary information
- Employee training log
- NEW – Interactive quiz
WHO SHOULD ATTEND?
This informative session is designed for new Call Report preparers and experienced preparers needing a refresher on the basics, including CFOs, chief credit officers, controllers, accounting and loan operations personnel, and others responsible for ensuring Call Report accuracy.
PLEASE NOTE: The live webinar option allows you to have one internet connection (from a single computer terminal). You may have as many people as you like listen and watch from your office computer.
ABOUT THE PRESENTER – Michael Gordon & Kris Trainor, Mauldin & Jenkins, LLC
Michael Gordon is a CPA and director in the Atlanta office of Mauldin & Jenkins, LLC. He received his Bachelor’s in European History and Economics in 2003 from Vanderbilt University and received his MBA with a concentration in Accounting in 2005 from the Georgia Institute of Technology Scheller College of Business. Since joining Mauldin & Jenkins in 2005, he has focused on financial institution audits and employee benefit plans. Michael also has experience with HUD and governmental entity audits. He is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants.
Kris Trainor is a partner in the Atlanta office of Mauldin & Jenkins, LLC. He received his BBA in Accounting from Georgia Southern University in 1995. Since joining Mauldin & Jenkins in 1995, Kris has focused on financial institution services, including audit, tax, and consulting. He has continued his education by attending various audit and tax classes and is a member of the American Institute of Certified Public Accountants, the Georgia Society of Certified Public Accountants, and the Association of Certified Fraud Examiners. Kris is a CPA in Georgia and previously served on the AICPA’s Examination Content Subcommittee for the audit section of the CPA exam.