Call Report Series: Understanding Call Report Regulatory Capital
Creating accurate quarterly Call Reports is an ongoing issue. Do you know how to report different types of capital? What about common deductions, risk weights, and unfunded commitments? Also, incorrect reporting elsewhere can impact reporting regulatory capital. Join this detailed webinar to learn how to ensure accuracy when dealing with regulatory capital.
AFTER THIS WEBINAR YOU’LL BE ABLE TO:
- Accurately report the different types of capital, including common equity Tier 1 capital, Tier 1 capital, and Tier 2 capital
- Understand the common deductions from capital and how they impact Part I and Part II of Schedule RC-R
- Ensure the accuracy of the risk weights assigned to assets and off-balance sheet items in Schedule RC-R, Part II
- Identify common mistakes in reporting regulatory capital, particularly in risk weighting loans and unfunded commitments
- Evaluate the Community Bank Leverage Ratio framework, including eligibility requirements and capital adequacy implications
- Determine the impact of recent accounting changes such as the current expected credit loss (CECL) model on regulatory capital
WEBINAR DETAILS
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. This webinar will provide a deep dive into capital reporting and common mistakes in the calculation of regulatory capital ratios and asset risk weights. Topics such as the Community Bank Leverage Ratio, residential mortgage exposures, high volatility commercial real estate (HVCRE) exposures, deferred tax assets, and unfunded commitments will be addressed, as will recent changes to Schedule RC-R. Participants will also learn how reporting incorrect information in other Call Report schedules can impact reporting of regulatory capital.
WHO SHOULD ATTEND?
This informative session is designed for new and experienced Call Report preparers, including CFOs, controllers, accounting personnel, and others responsible for ensuring the accuracy of quarterly Call Report submissions.
