Each webinar in this series is 2 hours in length. Please see below for details on the specific events.

Schedule RC-R Part I
September 6, 2023, 2:30 pm EDT

Schedule RC-R is the longest schedule within the Call Report and the subject of many questions regarding reporting requirements. This 2-part series will focus on the critical reporting requirements for Part I and Part II.

• The concepts and definitions for leverage and risk-based capital ratios.
  
• Required elections related to the treatment of Accumulated Other
• Comprehensive Income.
  
• Required elections for CECL banks related to phasing in the negative impact to capital from the day-one transitional accounting entry.
  
• Examples of how electing to transition your CECL day-one impact will affect reporting to Retained Earnings, Deferred Taxes, Average Assets, and the Allowance for Credit Losses in RC-R Part I and II.
  
• How a qualifying community banking organization opts into (and out of) the Community Bank Leverage Ratio (CBLR) framework.
  
• The adjustments to common equity tier 1 related to goodwill, intangibles, NOL assets, deferred tax assets, deferred tax liabilities, and investments in the equity of unconsolidated subsidiaries.
  
• Tier 2 capital items and total capital calculations.
  For 051 filers, a discussion of how to determine your risk-weighted assets for the March and September reporting time frames.
  
• The capital conservation buffer and reporting requirements for eligible retained earnings.

Schedule RC-R Part II
September 7, 2023, 2:30 pm EDT

Schedule RC-R is the longest schedule within the Call Report and the subject of many questions regarding reporting requirements. This 2-part series will focus on the critical reporting requirements for Part I and Part II.

• The general allocation of risk to balance-sheet assets and off-balance-sheet credit exposures.
  
• The 4 risk buckets applicable to a bank's loan portfolio.
  
• How to allocate risk to off-balance-sheet credit exposures and the concept of credit conversion factors.
  
• The treatment of sales of 1-4 family residential mortgage loans with credit-enhancing representations and warranties.
  
• The reporting requirements for Columns A and B of RC-R Part II to include CECL purchase credit deteriorated (PCD) identification and reporting.
  
• The treatment of amounts that were deducted from capital in RC-R Part I.
  
• The regulatory capital rules definition of unconditionally cancelable and how that impacts the reporting and credit converting off-balance-sheet credit exposures.
  
• How to report certain accounting requirements under CECL for assets with purchase credit deteriorated amounts in Memo item 4.