2019 Call Report Preparation​ Agenda

2019 Call Report Preparation
March 14 & 15, 2019,
​Marriott Newport Beach Hotel

AGENDA TOPICS

• General Instructions
• Amendments
• Procedures

• Income Statement Schedules

            RI, Report of Income
            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, Report of Condition
            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 Approved and Proposed Revisions:
 
March 2018 Revision

• maintaining phase in percentage deduction and risk weighting on certain RCR items

 
June 2018 Revisions

• New information on the HVCRE definition as well as reporting of reciprocal deposits
• Further burden reducing changes for the FFIEC 051 and 041 forms
• reduction and consolidation of line items

 

• change in the frequency of data collection for some schedules

 
Proposed Simplification to the Capital Rules

• Simplification of the threshold deduction treatment for mortgage servicing assets (MSAs), deferred tax assets (DTAs) arising from timing differences not realizable through carryback, and investments in the capital of unconsolidated financial institutions -- Approved 11/21/17

 
Recent Accounting Updates (equities, leases, other real estate)

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