Understanding Call Report Regulatory Capital: Standards, Ratios, Risk Weighting

The never-ending grind of preparing quarterly Call Reports is further complicated by reporting regulatory capital. Schedule RC-R can be convoluted and challenging. With this webinar, you will glean the take-aways needed to provide accurate reporting from over 100 pages of instructions.

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 the risk weighting of loans and loan commitments
  • Evaluate the community bank leverage ratio (CBLR) framework, including recent changes to the minimum leverage ratio requirement

Webinar Details
With over 100 pages of ever-changing instructions and rules, reporting regulatory capital in Call Report Schedule RC-R continues to be challenging. This webinar will provide a deep dive into reporting regulatory capital and common mistakes in the calculation of regulatory capital ratios and asset risk weights. It will address the CBLR, residential mortgage exposures, high volatility commercial real estate (HVCRE) exposures, deferred tax assets, and unfunded commitments. Participants will also learn how 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 staff, and others responsible for ensuring the accuracy of quarterly Call Reports.

Take-Away Toolkit

  • PDF booklet with regulatory guidance and Call Report schedules that include helpful notes and supplementary information
  • Employee training log
  • Interactive quiz
  • PDF of slides and speaker’s contact info for follow-up questions
  • Attendance certificate provided to self-report CE credits

NOTE: All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your agency is prohibited. Print materials may be copied for eligible participants only.

Presenter Bios
Michael Gordon, CPA – Mauldin & Jenkins, LLC

Michael Gordon is a CPA and partner 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. Gordon 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, CPA, CFE – Mauldin & Jenkins, LLC

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. Trainor is a CPA in Georgia and previously served on the AICPA’s Examination Content Subcommittee for the audit section of the CPA exam.

Registration Options

  • $245 – Live Webinar Access
  • $245 – OnDemand Access + Digital Download
  • $350 – Both Live & On-Demand Access + Digital Download

Date

Jul 14 2022
Expired!

Time

2:00 pm - 3:30 pm

Cost

$245.00

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