2020 Call Report Preparation Agenda
AGENDA TIMING
Class begins at 8:00 on Day 1 and finishes at 5:00. On Day 2 we will also start at 8:00 but will conclude at 3:00 to help everyone’s travel plans. A continental breakfast will be available in our room a half hour before the class starts and lunch is provided each day around noon.
AGENDA TOPICS
RI-A, Changes in Equity Capital
RI-B, Charge-Off’s and Recoveries
RI-C, Disaggregate Allowance for Loan Losses
RI-E, Explanations
RC-A, Cash and Due From Banks
RC-B, Securities
RC-C, Loan
RC-E, Deposits
RC-F, Other Assets
RC-G, Other Liabilities
RC-K, Average Balances
RC-L, Unused Commitments & Off Balance Sheet Items
RC-M, Memoranda
RC-N, Past Due & Nonaccruals
RC-O, Insurance Assessments
RC-P, Mortgage Banking Activities
RC-Q, Assets and Liabilities Measured at Fair Value
RC-R, Risk Based Capital, including approved and proposed changes
RC-S, Servicing, Securitization, Sales
RC-T, Trust Department
Recently Proposed and Approved Revisions:
2019-2020 Approved & Proposed Revisions
Class begins at 8:00 on Day 1 and finishes at 5:00. On Day 2 we will also start at 8:00 but will conclude at 3:00 to help everyone’s travel plans. A continental breakfast will be available in our room a half hour before the class starts and lunch is provided each day around noon.
AGENDA TOPICS
- General Instructions
- Amendments
- Procedures
- Income Statement Schedules
RI-A, Changes in Equity Capital
RI-B, Charge-Off’s and Recoveries
RI-C, Disaggregate Allowance for Loan Losses
RI-E, Explanations
- Balance Sheet Schedules:
RC-A, Cash and Due From Banks
RC-B, Securities
RC-C, Loan
RC-E, Deposits
RC-F, Other Assets
RC-G, Other Liabilities
RC-K, Average Balances
RC-L, Unused Commitments & Off Balance Sheet Items
RC-M, Memoranda
RC-N, Past Due & Nonaccruals
RC-O, Insurance Assessments
RC-P, Mortgage Banking Activities
RC-Q, Assets and Liabilities Measured at Fair Value
RC-R, Risk Based Capital, including approved and proposed changes
RC-S, Servicing, Securitization, Sales
RC-T, Trust Department
Recently Proposed and Approved Revisions:
2019-2020 Approved & Proposed Revisions
- Increase in small bank asset size eligibility for filing on the FFIEC 051 form from $1 billion to $5 billion – effective 9/30/19
- Semi-annual reporting for several more line items on the FFIEC 051 form, primarily RCR Pt II lines 1-25, risk weighting of on and off-balance sheet assets – effective 9/30/19
- Banks with assets over $1 billion that file on the FFIEC 051 form will still have to provide information on consumer deposit accounts and the related service charges, disaggregated data on the allowance for credit losses, and uninsured deposits in certain quarters – effective 9/30/19
- Option to calculate a simple leverage ratio, rather than multiple measures of capital adequacy for banks that meet certain criteria
- Update to brokered deposit definition to exclude certain reciprocal deposits – effective 3/31/19
- New information on the HVCRE definition as well as reporting of reciprocal deposits
- maintaining phase in percentage deduction and risk weighting on certain RCR items until 4/1/20
- Approved changes to the capital deductions and risk weighting of mortgage servicing assets (MSAs), deferred tax assets (DTAs) arising from timing differences not realizable through carryback, investments in the capital of unconsolidated financial institutions, and minority interests – effective 4/1/20