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2020 Call Report Preparation​ Agenda

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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
  • 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 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
June 2018 Revision
  • New information on the HVCRE definition as well as reporting of reciprocal deposits
March 2018 Revisions
  • maintaining phase in percentage deduction and risk weighting on certain RCR items until 4/1/20
            Simplifications to the Capital Rules
  • 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
Recent Accounting Updates (equities, leases, other real estate)

Upcoming Events

California Community Banking Network.  All Rights Reserved.
3808 E. La Palma Ave. |  Anaheim, CA 92807
Phone: 800-627-6613 | info@ccbnetwork.org  | sitemap
  • Membership
    • Member Portal Login
    • Bankers Helping Bankers
    • Associate Membership
    • CCBN Associate Member Directory
  • Education and Events
    • Seminars and Events
    • Webinars >
      • Categories >
        • AUDIT & ACCOUNTING
        • Collections
        • Compliance
        • Directors
        • Frontline New Accounts
        • Human Resources
        • IT
        • IRA
        • Lending
        • Marketing
        • Operations
        • Security & Fraud
        • Senior Management
    • Recorded Webinars
    • Community Banker University >
      • CBU Certification Programs
      • CBU Bank Director Program
      • CBU Leadership Academy
      • CBU Online Training
      • ICBA LIVE 2023
      • ICBA Lead FWD Summit
  • Advocacy
    • Legislative Successes
    • From ICBA >
      • From Washington DC
      • From the Top
      • Portfolio Management
  • About Us
    • Our Team
    • Board of Directors
    • Contact
  • Preferred Service Providers (PSP)
    • PSP Announcements