(ON DEMAND) Call Report Series: Complying with Complex Call Report Lending Schedule Preparation

Email to Order the Recording + Free Digital Download

Providing more granular information to regulatory agencies, the Call Report continues to change. Lending Call Report schedules provide critical credit information to regulators. Today’s schedules provide more information about a bank’s loan portfolio than in the past. However, lending schedules are frequently misunderstood by bankers, which can result in misreporting or underreporting required information. This session will provide a deeper look at the Call Report lending schedules and focus on more complex reporting topics. Session highlights will include reporting troubled debt restructurings on Schedules RC-C and RC-N, secondary market lending activities on Schedule RC-P, mortgage servicing activities on Schedule RC-S, loan-related commitments on Schedule RC-L, and related party loans on Schedule RC-M.

HIGHLIGHTS
Accurate reporting of troubled debt restructurings (TDRs) in Schedules RC-C and RC-N, including recent guidance on the renewal of TDR loans and changes effective September 30, 2016
Detailed review of Schedule RC-P – 1-4 Family Residential Mortgage Banking Activities
Reporting loan-related commitments in Schedule RC-L and the impact on regulatory capital in Schedule RC-R
Detailed review of Schedule RC-S – Servicing, Securitization and Asset Sale Activities
Reporting other loan-related items, including related-party loans and purchased credit-impaired loans

TAKE-AWAY TOOLKIT
PDF booklet of relevant regulatory guidance
Employee training log
Quiz you can administer to measure staff learning and a separate answer key

Attendance verification for CE credits provided upon request.

WHO SHOULD ATTEND? Call Report preparers and reviewers, loan administration staff, CFOs, controllers, and others responsible for providing information for the Call Report or to bank regulators.

ABOUT THE PRESENTERS – Michael Gordon & Alison Wester, Mauldin & Jenkins, LLC

Michael Gordon is a CPA and director in the Atlanta office of Mauldin & Jenkins, LLC. He received his Bachelor’s in European History and Economics in 2003 from Vanderbilt University and received his MBA with a concentration in Accounting in 2005 from the Georgia Institute of Technology Scheller College of Business. Since joining Mauldin & Jenkins in 2005, he has focused on financial institution audits and employee benefit plans. Michael also has experience with HUD and governmental entity audits. He is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants.

Alison Wester is a Partner with Mauldin & Jenkins in the Bradenton, Florida office. She received her BBA in Accounting from the University of Georgia. Since joining Mauldin & Jenkins in 1996, Alison has focused on financial institution audits. Alison has continued her education by attending a variety of audit, tax, and information technology classes. She is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, and the Georgia Society of Certified Public Accountants. She is a CPA in Florida and Georgia and previously served on the AICPA’s Examination Content Subcommittee for the financial accounting and reporting section of the CPA exam.