RC-R Reporting Requirements– 2 Part Series

Schedule RC-R is the longest schedule within the Call Report and the subject of many questions regarding reporting requirements. This 2-part series will focus on the critical reporting requirements for Part I and Part II.

Each webinar in this series is 2 hours in length. Please see below for details on the specific events.

Included Webinars

• Schedule RC-R – Part 1
• Schedule RC-R – Part 2

Series Details
Schedule RC-R – Part 1
September 6, 2023, 1:30 pm CDT
The training for RC-R – Part 1 will focus on the concepts and definitions for leverage and risk-based capital ratios, required elections related to the treatment of Accumulated Other Comprehensive Income, and more!

Covered Topics

• The concepts and definitions for leverage and risk-based capital ratios.
• Required elections related to the treatment of Accumulated Other Comprehensive Income.
• Required elections for CECL banks related to phasing in the negative impact to capital from the day-one transitional accounting entry.
• How a qualifying community banking organization opts into (and out of) the Community Bank Leverage Ratio (CBLR) framework.
• The adjustments to common equity tier 1 related to goodwill, intangibles, NOL assets, deferred tax assets, deferred tax liabilities, and investments in the equity of unconsolidated subsidiaries.
• Tier 2 capital items and total capital calculations.
• For 051 filers, a discussion of how to determine your risk-weighted assets for the March and September reporting time frames.
• The capital conservation buffer and reporting requirements for eligible retained earnings.

Schedule RC-R – Part 2
September 7, 2023, 1:30 pm CDT
The training for RC-R Part 2 will focus on the general allocation of risk to balance sheet assets and off-balance-sheet credit exposures, the 4 risk buckets applicable to a bank’s loan portfolio and more!

Covered Topics

• The general allocation of risk to balance sheet assets and off-balance-sheet credit
• The 4 risk buckets applicable to a bank’s loan portfolio.
• How to allocate risk to off-balance-sheet credit exposures and the concept of credit conversion factors.
• The treatment of sales of 1-4 family residential mortgage loans with credit enhancing representations and warranties.
• The reporting requirements for Columns A and B.
• The treatment of amounts that were deducted from the capital in RC-R Part I.
• The regulatory capital rules definition of unconditionally cancelable and how that impacts the reporting and risk weighting of off-balance-sheet credit exposures.
• How to report certain accounting requirements under CECL for assets with purchase credit deteriorated amounts.

Who Should Attend
Anyone responsible for preparing or reviewing the Call Report risk-based capital schedules. This two-part series will benefit even experienced Call Report preparers, reviewers, and auditors. This training can be used to supplement annual comprehensive Call Report training as recommended by the regulators.

Instructor Bio
Cynthia Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the Firm’s financial institutions practice covering community and regional institutions. The Firm’s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.