With over 100 pages of ever-changing instructions and rules, reporting regulatory capital in Call Report Schedule RC-R continues to be difficult for community banks. Join us for a deep dive into reporting regulatory capital and common mistakes on Schedule RC-R. Proposed and recently finalized changes to the RC-R instructions, including HVCRE loans and simplifications to the capital rule, will be covered. Learn how reporting incorrect information in other Call Report schedules can impact reporting of regulatory capital.
- Schedule RC-R, Part I, including the reporting of common equity Tier 1 (CET1) capital, Tier 1 capital, and Tier 2 capital, and common deductions from capital
- Ensuring the accuracy of the risk weights assigned to assets and off-balance sheet items in Schedule
- RC-R, Part II
- Recent changes to the high volatility commercial real estate (HVCRE) definition
- Common mistakes in reporting regulatory capital, particularly in risk-weighting loans and loan commitments
- Overview of proposed community bank leverage ratio (CBLR) framework, including which banks would be eligible and the impact on regulatory capital reporting
- Highlights of other Call Report schedules, including RC-M and RC-O
- PDF booklet with relevant regulatory guidance and Call Report schedules with helpful notes and supplementary information
- Employee training log
- NEW – Interactive quiz
WHO SHOULD ATTEND?
This informative session is designed for new Call Report preparers and experienced preparers needing a refresher on the basics, including CFOs, chief credit officers, controllers, accounting and loan operations personnel, and others responsible for ensuring Call Report accuracy.
PLEASE NOTE: The live webinar option allows you to have one internet connection (from a single computer terminal). You may have as many people as you like listen and watch from your office computer.
ABOUT THE PRESENTER – Michael Gordon & Kris Trainor, 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.
Kris Trainor is a partner in the Atlanta office of Mauldin & Jenkins, LLC. He received his BBA in Accounting from Georgia Southern University in 1995. Since joining Mauldin & Jenkins in 1995, Kris has focused on financial institution services, including audit, tax, and consulting. He has continued his education by attending various audit and tax classes and is a member of the American Institute of Certified Public Accountants, the Georgia Society of Certified Public Accountants, and the Association of Certified Fraud Examiners. Kris is a CPA in Georgia and previously served on the AICPA’s Examination Content Subcommittee for the audit section of the CPA exam.
Originally recorded on July 23, 2019.
Recorded webinar is available until January 31, 2020.
Free Digital Copy included with purchase to download and view beyond link expiration date.
Price includes sales tax.