Events

Analyzing a commercial borrower’s creditworthiness can be tricky. A common question is, “How do a company’s changing financial metrics impact cash flow over time?” Learn the answer to this question and more.

After This Webinar You’ll Be Able To:

  • Understand key financial metrics that impact a company’s cash flow
  • Use financial impact analysis to:
  • Determine the cash flow impact of changing accounts receivable, inventory, and accounts payable turnover
  • Properly structure short-term and long-term loans
  • Forecast major items on the balance sheet and income statement
  • Determine the amount of funding required to pay major creditors
  • Ascertain the cash flow financial impact of changing gross, operating, and net profit margins

Webinar Details
Calculating credit ratios to determine the financial condition and creditworthiness of a business is just the starting point of analyzing a company’s true performance. Ratio analysis can take the process to a higher level.

This webinar will demonstrate how to use ratio analysis to determine the financial impact of changing metrics, such as changes in working capital assets and working capital liabilities turnover as well as changes in the gross, operating, and net profit margins. This analysis will allow lenders to structure loans appropriately by determining the amount of funding needed to replace potential cash flow losses caused by negative financial trends. When this specialized analysis is mastered, the lender can add the “wow” factor to their analysis by not only describing trends, but also understanding and communicating the cash flow impact of those changing trends.

Who Should Attend?
This informative session is designed for commercial lenders, credit analysts, credit department managers, senior loan officers, senior credit officers, loan review personnel, branch managers serving commercial borrowers, chief risk officers, and auditors.

Take-Away Toolkit

  • Formulas to calculate the financial impact of changing metrics on the balance sheet and income statement
  • 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 Bio

Jeffery W. Johnson, MBA – Bankers Insight Group

Jeffery Johnson has been in financial services more than 40 years. He has been VP and senior lender for a large regional bank and SVP and commercial banking division manager for a community financial institution. Most of his career has been spent in credit administration, lending, business development, loan review, management, and training and development. Over the last 17 years, Johnson has provided training for several banking associations and individual financial institutions nationwide.

Johnson holds a bachelors in accounting from Morehouse College in Atlanta, an MBA in finance from John Carroll University in Cleveland, a Diploma of Graduation from the Prochnow School of Banking at the University of Wisconsin-Madison, and a Graduate Certificate in Bank Management from the First American Management Institute at the University of Pennsylvania’s Wharton School of Business.

Registration Options

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

Love them or hate them… loan agreements can protect your financial institution, especially with business loans. Learn the details and objectives of these important agreements.

After This Webinar You’ll Be Able To:

  • Define the loan agreement
  • Know when a loan agreement is required to monitor a borrower’s activities
  • Understand the rights afforded by the loan agreement
  • Identify the key covenants to insert to monitor a borrower’s financial condition
  • Discern the relationship of the loan agreement to other loan documents

Webinar Details
All loans have loan agreements, although some are more tangible than others. Many financial institutions posit that loan agreements are simply too complicated and often attempt to avoid using them. However, loan agreements can benefit both the lender and the borrower. While the borrower must have sufficient latitude to operate the company, they must also agree to certain constraints to limit the institution’s credit exposure. Provisions in the loan agreement must be drafted to guarantee adequate cash is conserved by the borrower to ensure continued financial viability and to repay the loan.

This webinar will address formal loan agreements that are used in large or workout loans. It will define what this very formal and specific type of loan agreement is and what purposes it serves. A loan agreement is a legally binding document with the following objectives:

  • Set forth the agreement between the financial institution and the borrower by clearly and concisely defining the duties and responsibilities of both parties
  • Establish restrictions and qualifications on the borrower’s activities and financial condition, which are set out by affirmative and negative covenants
  • Prepare an alternative plan of action that both parties agree to abide by should various contingencies make the original plan inoperable
  • Serve as a communication tool and monitoring device by requiring the borrower to submit certain documents at specified times and notify the lender about certain plans (e.g., periodic financial statements and financial projections)

Who Should Attend?
This beneficial webinar is designed for senior credit officers, senior loan officers, credit administration officers, loan review personnel, compliance auditors, commercial loan officers, consumer loan officers, branch managers, and credit analysts.

Take-Away Toolkit

  • Loan covenant matrix that will recommend certain financial covenants to control various financial factors of the borrower
  • 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 Bio

Jeffery W. Johnson, MBA – Bankers Insight Group

Jeffery Johnson has been in financial services more than 40 years. He has been VP and senior lender for a large regional bank and SVP and commercial banking division manager for a community financial institution. Most of his career has been spent in credit administration, lending, business development, loan review, management, and training and development. Over the last 17 years, Johnson has provided training for several banking associations and individual financial institutions nationwide.

Johnson holds a bachelors in accounting from Morehouse College in Atlanta, an MBA in finance from John Carroll University in Cleveland, a Diploma of Graduation from the Prochnow School of Banking at the University of Wisconsin-Madison, and a Graduate Certificate in Bank Management from the First American Management Institute at the University of Pennsylvania’s Wharton School of Business.

Registration Options

  • $245 – Live Webinar Access
  • $245 – OnDemand Access + Digital Download
  • $350 – Both Live & On-Demand Access + Digital Download
Many loans extended by commercial banks are secured by personal property, which is governed by Revised Article 9 of the Uniform Commercial Code (UCC). The UCC governs secured transactions by taking most kinds of collateral for loans.

Commercial/Consumer Lenders and Loan Administrators must understand Revised Article 9 as it relates to collateral attachment and perfection of personal property. We’ll provide an overview of the UCC and focus on the most relevant factors bankers and administrators need to know to perform routine duties and protect the bank’s security interests in assets taken as collateral. We’ll focus on practical application of UCC rules.

Leave with an understanding of how to document, close and record secured transactions covered by Revised Article 9 of the UCC. Get good working knowledge for managing the most common commercial and consumer secured transactions governed by Revised Article 9.

Covered Topics

  • The Loan Documentation Process
  • Collateral Definitions
  • Attachment and Perfection Rules
  • Collateral Descriptions on Security Agreements & UCC Financing Statements
  • Completing the Financing Statements to avoid rejection and provide legal protection
  • Filing the Financing Statement in the proper location depending upon the type of collateral obtained
  • 2013 Amendments particularly as it relates to the name of the debtor after a debtor changes their name or location

Who Should Attend
Senior Credit Officers, Loan Officers, Loan Operations Personnel, Loan Administrative Assistants and Secretaries, Branch Managers, Loan Review Officers, and Compliance Officers.

Presenter
Jeffery W. Johnson started his career with SunTrust Bank in Atlanta as a management trainee and progressed to vice president and senior lender of SouthTrust Bank and senior vice president and commercial banking division manager for Citizens Trust Bank of Atlanta.

Most of his career has been spent in credit administration, lending, business development, loan review, management and training & development. He has managed loan portfolios representing a cross section of loan types including: Large Corporate, High Net Worth Individual, Middle Market Companies, Small Business, Real Estate, and Non-Profit Organizations.

Mr. Johnson is now a training professional in the financial industry by leading various seminars covering important topics relating to issues in financial institutions. He teaches actively for fifteen state banking associations in the United States, Risk Management Association (RMA) and individual financial institutions nationwide. He co-authored a training course entitled “Lending to Service and Other Professional Organizations” for RMA in 2001.

Mr. Johnson earned a B.A. degree in accounting from Morehouse College in Atlanta; a MBA in finance from John Carroll University in University Heights, Ohio; Banking diploma from Prochnow School of Banking at the University of Wisconsin and a Graduate Certificate in Bank Management from the Wharton School of Business at the University of Pennsylvania.

Registration Options
Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts $279

Available Upgrades:

  • 12 Months OnDemand Playback + $110
  • 12 Months OnDemand Playback + CD + $140
  • Additional Live Access + $75 per person

A review of the fundamental skills needed to begin to undertake credit analysis, loan structuring and monitoring for agricultural customers. The course also provides guidance on dealing with problem loans. This course was developed in conjunction with the Schools of Banking, Inc., a jointly-owned subsidiary of the Kansas and Nebraska Bankers Associations.

There is no separate textbook for this course. All reading materials are posted online in the Learning Community of your course.

Workshop Topics:

  • Corporate Tax Issues including Business Structure, Section 179 Depreciation, and Bonus Depreciation
  • Investments including Capital Gain/Loss Issues and Passive Activities
  • Real Estate Issues including Personal Residence, Rentals, Home Offices, and 1031 Tax-Free Exchanges
  • Employer Provided Benefits including “Qualified Retirement Plans” and Health Savings Accounts (HSAs)
  • Retirement Planning Strategies including “Defined Benefit” (DB) Plans
  • Estate Planning Issues including Gifting
  • Year-End Tax Strategies
  • Changes to the Tax Code that impact Business Owners including the “Tax Cuts and Jobs Act” (TCJA), the CARES Act, and proposed tax legislation

Who Should Attend? Commercial lenders, credit analysts, relationship managers, and credit administrators.

Speaker: David Osburn, MBA, CCRA

Registration Information: The member registration fee of $265/attendee/workshop includes program registration, instruction and materials, and one connection to the livestream using Zoom. If you are planning to attend in Lansing, please reply to your confirmation email to let WBA staff know and further in-person workshop details will be provided.

Workshop Topics

  • Analyze the four financial statements including Income Statement, Statement of Retained Earnings, Balance Sheet, and Statement of Cash Flows
  • Explore Income Statement issues including Revenue Recognition, Inventory Costing, and Depreciation
  • Cover Balance Sheet accounts including Accounts Receivable, Allowance for Doubtful Accounts, Accounts Payable, and the Equity Section
  • Review the quality of financial statement reporting including Company-Prepared, Compiled, Reviewed, and Audit
  • Analyze a “five-part” analysis model including Liquidity, Activity, Leverage, Operating Performance, and Cash Flow
  • Analyze the EBITDA, personal (business owner), and Global Cash Flow analyses
  • Explore the Statement of Cash Flows, the UCA Cash Flow, Cash Basis Cash Flow, Fixed-Charge Coverage, Free Cash Flow, Commercial Real Estate Cash Flow, and Sensitivity analysis
  • Discuss the Z-score (bankruptcy predictor) and Sustainable Growths models
  • Summarize the seminar concepts through Case Studies

Who Should Attend: Commercial lenders, credit analysts, relationship managers, credit administrators.

Speaker: David Osburn, MBA, CCRA

Registration Information: The member registration fee of $265/attendee/workshop includes program registration, instruction and materials, and one connection to the livestream using Zoom. If you are planning to attend in Lansing, please reply to your confirmation email to let WBA staff know and further in-person workshop details will be provided.

This webinar will cover the basics of how to craft an effective commercial loan write-up.

The session will begin with a brief overview of loan write-ups or credit memorandums including types, styles, and necessary component parts (relationship information, financial analysis, management review, and risk assessment/mitigation).

The financial analysis section will highlight “liquidity, activity, leverage, operating performance, and cash flow analysis.” Additionally, the “Z-score” bankruptcy predictor will be reviewed.

The session will also cover additional important loan write-up items including assessing the company’s strategic plan — “marketing, financing, and management.” Also, the “risk assessment and mitigation” section will be used to summarize the loan presentation.

Three “standard” commercial loan write-ups will be presented in order to illustrate the concepts.

Covered Topics

  • Review effective commercial loan write-ups
  • Discuss types, styles, and components parts
  • Cover the financial analysis section
  • Assess the company’s strategic plan and management’s strengths/ weaknesses
  • Analyze the risk assessment and mitigation section as a summary of the loan presentation
  • Summarize the concepts by reviewing three loan write-ups

Who Should Attend
Commercial lenders, relationship managers, credit analysts, private bankers, and business development officers.

Instructor Bio
David L. Osburn, MBA, CCRA, is the founder of Osburn & Associates, LLC, a Business Training & Contract CFO Firm that provides seminars, webinars, and keynote speeches for bankers, CPAs, credit managers, attorneys, and business owners.

His extensive professional background of over 30 years includes 20 years as a Business Trainer/ Contract CFO and 16 years as a bank commercial lender including the position of vice president –senior banking officer. Mr. Osburn has also been an adjunct college professor for over 30 years including College of Southern Nevada.

Registration Options
Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts $279

Available Upgrades:

  • 12 Months OnDemand Playback + $110
  • 12 Months OnDemand Playback + CD + $140
  • Additional Live Access + $75 per person

Spreadsheet work often entails seemingly unavoidable data entry tasks. However, very often tedious input tasks can be automated, or at least made easier. In this webinar, Excel expert David H. Ringstrom turns his attention to empowering you to work more effectively with getting data into your spreadsheets and transforming data when needed. Techniques include worksheet functions such as CONCATENATE, TEXTJOIN, UPPER, PROPER, and so on, as well as using Microsoft Word to extract text from PDF files. You’ll see how to use Excel on your mobile device to take a picture of a printed document that you then convert to text within an Excel spreadsheet. Other techniques include helpful aids such as custom lists, data validation, and much more.

Ringstrom demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 (formerly Office 365) version of Excel. Ringstrom draws your attention to any differences in the older versions of Excel (2021, 2019, 2016, and earlier) during the presentation as well as in his detailed handouts. Ringstrom also provides an Excel workbook that includes most of the examples he uses during the webcast.

Microsoft 365 is a subscription-based product that provides new feature updates as often as monthly. Conversely, the perpetual licensed versions of Excel have feature sets that don’t change. Perpetual licensed versions have year numbers, such as Excel 2021, Excel 2019, and so on.

Covered Topics

  • Adding the hidden Form Command back to Excel 2007 and later.
  • Avoiding the need to merge cells—use the Text Box feature for paragraphs of text instead.
  • Change the cursor direction in Excel to Right instead of Down to facilitate faster data entry.
  • Combining words or other text together by concatenating.
  • Creating an in-cell list by way of Excel’s Data Validation feature.
  • Editing .PDF documents in Word 2013 and later—useful for unlocking data you wish to edit in Excel.
  • Extracting data from PDF files with Power Query in Microsoft 365.
  • Learning how the Table feature empowers you to improve the integrity of Excel spreadsheets.
  • Minimizing data entry by taking a picture of a document in the mobile version of Excel that you convert to text on your phone.
  • Redacting portions of Social Security numbers by way of Excel’s TEXT worksheet function.
  • Removing the Table feature from a worksheet if it’s no longer needed.
  • Separating first/last names into two columns without using formulas or retyping.

Who Should Attend
Professionals seeking to use Microsoft Excel more effectively.

Instructor Bio
David H. Ringstrom, CPA, is an author and nationally recognized instructor who teaches scores of webinars each year. His Excel courses are based on over 25 years of consulting and teaching experience. Ringstrom’s mantra is “Either you work Excel, or it works you”, so he focuses on what he sees users don’t, but should, know about Microsoft Excel. His goal is to empower you to use Excel more effectively. To learn more about Ringstrom, you can view his LinkedIn profile and follow him on Facebook or Twitter (@excelwriter).

Registration Options
Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts $279

Available Upgrades:

  • 12 Months OnDemand Playback + $110
  • 12 Months OnDemand Playback + CD + $140
  • Additional Live Access + $75 per person

Determining an entity’s ability to generate cash flow is essential whenever repayment of a loan will extend beyond one year. Cash flow analysis measures an entity’s ability to generate sufficient cash to operate successfully and have excess cash to service annual debt payment requirements. Understanding how to calculate and interpret cash flow is essential for successful financial institutions.

Learn how to calculate cash flow using the Universal Cash Flow Analysis method (UCA), which determines the flow of cash into and out of a business entity. First, we’ll define cash flow and identify potential sources and uses of cash. Next we’ll illustrate how cash flow analysis is actually the process of converting an Accrual Basis financial statement into a Cash Basis financial statement. We’ll cover the Rules of Cash Flow when determining cash flow generation from changes in asset, liability and capital accounts on balance sheets over time. We’ll culminate by using a full UCA from beginning to end.

Covered Topics

  • Comparison of Traditional Cash Flow Method (Net Income + Depreciation + Interest divided by Annual Debt Service) to the UCA model
  • Rules of Cash Flow
  • Accrual Basis versus Cash Basis of preparing financial statements, and how cash flow analysis links the two
  • How each amount on a Universal Cash Analysis is calculated and the meaning of each
  • A Fast Cash Analysis method that can achieve the same results in less time than the UCA method
  • Leave with a good understanding of how cash flow is calculated and more importantly, how to interpret its meaning.

Who Should Attend
Senior Loan Officers, Senior Credit Officers, Commercial Loan Officers, Branch Managers, Credit Analyst, Loan Review Personnel, and Consumer Loan Officers.

Instructor Bio
Jeffery W. Johnson started his career with SunTrust Bank in Atlanta as a management trainee and progressed to vice president and senior lender of SouthTrust Bank and senior vice president and commercial banking division manager for Citizens Trust Bank of Atlanta.

Most of his career has been spent in Credit Administration, Lending, Business Development, Loan Review, Management, and Training & Development. He has managed loan portfolios representing a cross section of loan types including: Large Corporate, High Net Worth Individual, Middle Market Companies, Small Business, Real Estate, and Non-Profit Organizations.

Mr. Johnson is now a training professional in the financial industry by leading various seminars covering important topics relating to issues in financial institutions. He teaches actively for fifteen state banking associations in the United States, Risk Management Association (RMA) and individual financial institutions nationwide. He co-authored a training course entitled “Lending to Service and Other Professional Organizations” for RMA in 2001.

Mr. Johnson earned a B.A. in accounting from Morehouse College in Atlanta; a MBA in finance from John Carroll University in University Heights, Ohio; banking diploma from Prochnow School of Banking at the University of Wisconsin and a Graduate Certificate in bank management from the Wharton School of Business at the University of Pennsylvania.

Registration Options
Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts $279

Available Upgrades:

  • 12 Months OnDemand Playback + $110
  • 12 Months OnDemand Playback + CD + $140
  • Additional Live Access + $75 per person

The Call Report for 2022 is impacted by new and recent reporting requirements related to the adoption of the lease accounting standard, reporting brokered deposits, sweep accounts, and international remittance transfers.

Consideration of the FASB’s Accounting Standard Update (ASU) 2022-02 with impact to Accounting Standard Codification (ASC) Topic No 326 related to the elimination of Troubled Debt Restructuring recognition and measurement is also impactful to future regulatory reporting.

Also, consideration of the FASB issued exposure draft related to the extended application of ASC Topic No 848 related to Reference Rate Reform will be discussed in this training.

Covered Topics

  • New and Recent Reporting Revisions for 2022 Call Reports
  • Elimination of the temporary increases in total assets measurement.
  • Key elements and new items for reporting related to CECL
  • A discussion on reporting TDRs
  • Reference Rate Reform matters
  • Reporting leases under ASC Topic No 842
  • Reporting HELOCs as closed-end in your 2022 reports
  • Reporting International Remittance Transfers
  • The changes related to the brokered deposit framework
  • Newly added items to Schedule RC-E on retail sweep accounts
  • Common questions and potential reporting errors
  • Realized and unrealized gains and losses on equity securities
  • Loan coding and reporting income on loans
  • Reporting multi-family loans in RC-C and RC-R
  • PPP reporting and risk weighting
  • Reporting unfunded commitments

Who Should Attend
Anyone responsible for preparing, reviewing, auditing, or signing the Call Report will find the program valuable. The seminar is designed for more experienced preparers and reviewers interested in new reporting requirements and up-to-date rulings impacting preparation of the Call Report.

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.

Registration Options
Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts $279

Available Upgrades:

  • 12 Months OnDemand Playback + $110
  • 12 Months OnDemand Playback + CD + $140
  • Additional Live Access + $75 per person