Posts tagged with "call report"

Call Report Changes To-Date: Critical Quarterly Updates for Preparing Current Reports

Register Now

Accounting

This quarterly 90-minute update reviews, discusses and provides examples for important changes affecting the next required Call Report and changes to the last quarterly Call Report filed.  For example, this accounting webinar will cover changes for the upcoming March quarterly filing and changes from the recently completed December quarter.

In addition, other important past changes that still seem to be troublesome and may still create problems for Call Report preparers and reviewers will be re-addressed.

All of the issues and changes covered fall into several categories such as the following:

  • Schedules used for the first time
  • New lines on existing schedules
  • Deleted lines on existing schedules
  • Changes (usually increases) to existing threshold amounts (e.g. “complete certain line if the included amount is in excess of $10 million” – now changed to $100 million
  • Revised lines on existing schedules
  • Combined lines on existing schedules
  • Changes to instruction book guidance

This accounting webinar is an especially helpful refresher for those experienced Call Report preparers who need to know what has recently changed and what will soon be changed. Also, this training is useful for newcomers who need to know the recent changes and whether they have been properly made.

This BankersHub accounting webinar is a necessary tool for all preparers who must be current in order to be in substantial compliance with Call Report regulatory requirements.

Date of Event

Wednesday, May 29, 2019
2:00 – 3:30 pm ET
1:00 – 2:30 pm CT
12:00 – 1:30 pm MT
11:00 – 12:30 pm PT

Pricing
$249 for Webinar plus playback*
*Playbacks do NOT expire and may be shared internally

Credits

  • 1.8 AAP Credits
  • 1.5 CPE Credits

Your Speaker

Paul Sanchez - PSA

Paul Sanchez
Founder – PSA Professional Service Associates

About Paul Sanchez

Paul J. Sanchez, CPA, CBA, CFSA conducts a CPA practice in Port Washington, New York. He is also the owner of Professional Service Associates (PSA), a consulting and professional training and development business servicing corporate clients (auditors, controllers, etc.), CPA firms, professional associations and others. He was an assistant professor at Long Island University – C.W. Post Campus as well as an adjunct lecturer at City University of New York. Prior to starting PSA, he was the Vice President-Professional Development for the Audit Division of a regional bank and Director of Professional Practices and Vice President of a money-center bank, where he directed the professional practice development and training for internal auditors.

Register NowPay by Check

Call Report Basics – Introductory Course for Commercial Bankers

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Accounting

This 90-minute bank accounting webinar covers the basic requirements for the three (3) quarterly bank “Call Reports.”

It leaves attendees with an appreciation of the purpose of this important government report and places significant emphasis on underlying accounting issues that affect the amounts on the applicable lines and schedules of the Call Reports.

This bank accounting training provides information about:

  • The three reporting Forms (#031, #041 and #051)
  • The purpose of the Call Report
  • GAAP vs. RAP
  • Call Report filing methods
  • Call Report filing responsibilities
  • Software vendors (preparation help for filers)

Training focuses on both the balance sheet (Schedule RC) and the Income Statement (Schedule RI) and the related Schedules that “feed into” those two basic financial statements. The differences and similarities between the three Forms are highlighted. Particular emphasis is placed on FFIEC Form #051 for smaller depository institutions – the Form designed to reduce the regulatory burden associated with Forms #031 and #041.

This banking webinar also provides an excellent overview of both the balance sheet (Schedule RC) lines and the Income Statement (Schedule RI) lines and each balance sheet and income statement supporting schedule. This course is a fine introductory course for “newcomers” who are preparing, reviewing, auditing or analyzing the Call Report. It is also an excellent refresher for those with prior Call Report involvement and experience.

Date of Event

Thursday, April 11, 2019
2:00 – 3:30 pm ET
1:00 – 2:30 pm CT
12:00 – 1:30 pm MT
11:00 – 12:30 pm PT

Pricing
$249 for Webinar plus playback*
*Playbacks do NOT expire and may be shared internally

 

Credits

  • 1.8 AAP Credits
  • 1.5 CPE Credits

Your Speaker

Paul Sanchez - PSA

Paul Sanchez
Founder
PSA Professional Service Associates

About the Speaker(s)

Paul J. Sanchez, CPA, CBA, CFSA conducts a CPA practice in Port Washington, New York. He is also the owner of Professional Service Associates (PSA), a consulting and professional training and development business servicing corporate clients (auditors, controllers, etc.), CPA firms, professional associations and others. He was an assistant professor at Long Island University – C.W. Post Campus as well as an adjunct lecturer at City University of New York. Prior to starting PSA, he was the Vice President-Professional Development for the Audit Division of a regional bank and Director of Professional Practices and Vice President of a money-center bank, where he directed the professional practice development and training for internal auditors.

Register Now Pay by Check

Capital Ratios: 4 Key Call Report Ratios, How they are Developed, and What they Mean

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Accounting

This 90-minute accounting training focuses on the scarcity of capital for both banks and bank holding companies (BHCs). It shows statistically how banks with over $1 billion of assets have approximately only 12% of their assets supported by capital on a GAAP basis. Additionally, it shows how BHCs have only about 11%. Compared to other industries that is astonishing showing that owners have little to lose if there was a financial crisis or meltdown. Hence, the belief that government (taxpayer) funds need to be used to “save” the depository institutions in the desperate times.

It reviews the Basel III Capital requirements and their interplay with Prompt Collection Activities (PCA) standards and shows how the four key risk-based capital ratios are computed.

The Uniform Financial Institutions Rating System (UFIRS), known as CAMELS, is also reviewed, particularly the “capital” component.

The accounting webinar coverage allows participants to be able to deal with the existing capital requirements by reviewing the Call Report approach to calculating regulatory Capital ratios under Basel III, including details about the numerators (capital) and denominators (risk weighted assets) for the four key capital ratios:

  1. CET1 Capital Ratio
  2. Tier 1 Capital Ratio
  3. Total Capital Ratio
  4. Leverage Ratio

All institutions must be aware of this important area of bank accounting. All aspects of bank accounting, sooner or later must address capital risk and how it is measured. This accounting training helps accountants obtain knowledge about this important and sensitive capital situation by focusing on the four key capital ratios.

Date of Event

Wednesday, March 20, 2019
12:00 – 1:30 pm ET
11:00 – 12:30 pm CT
10:00 – 11:30 am MT
9:00 – 10:30 am PT

Pricing
$249 for Webinar plus playback*
*Playbacks do NOT expire and may be shared internally

 

Credits

  • 1.8 AAP Credits
  • 1.5 CPE Credits

Your Speaker

Paul Sanchez - PSA

Paul Sanchez
Founder
PSA Professional Service Associates

About the Speaker(s)

Paul J. Sanchez, CPA, CBA, CFSA conducts a CPA practice in Port Washington, New York. He is also the owner of Professional Service Associates (PSA), a consulting and professional training and development business servicing corporate clients (auditors, controllers, etc.), CPA firms, professional associations and others. He was an assistant professor at Long Island University – C.W. Post Campus as well as an adjunct lecturer at City University of New York. Prior to starting PSA, he was the Vice President-Professional Development for the Audit Division of a regional bank and Director of Professional Practices and Vice President of a money-center bank, where he directed the professional practice development and training for internal auditors.

Register Now Pay by Check

Proper Classification of Loans on Call Report Schedule RC-C, Part I – Loans and Leases

Register Now

Call Report Accounting

There is no doubt that the instructions for properly completing the Call Report are challenging. The most confusing of all the Schedules, arguably, is the loan schedule, Schedule RC-C. The definitions seem to be ambiguous. Many preparers simply find Schedule RC-C to be overwhelmingly difficult. Much of that difficulty stems from the uniqueness of each loan. Each individual loan seems to be unique and often there is very little similarity among the loans.

This bank accounting webinar is designed to make the classification challenges for RC-C easier to deal with. It takes the mystique out of the classification process. It attempts to put the general classification “rules” into a simple to understand process. After this accounting webinar, preparers should have less difficulty with Schedule RC-C.

This 90-minute accounting webinar uses actual Call Report filings to highlight the mechanics and interplay between Schedules RC, Schedule RC-C and the intricacies of Schedule RC-C, Memoranda Section 1, dealing with maturities of loans.

The banking webinar establishes for the attendees basic priority rules concerning security, borrower and purposes when determining classifications of loans. It reviews the 8 major loan captions, the lease caption and the unearned income caption on Schedule RC-C. It also discusses the controversial and always difficult problems distinguishing between nonfarm nonresidential properties that are “owner occupied” (Line 1e1) and “other” (Line 1e2). It also discusses inclusions and exclusions from each loan schedule line, particularly loans to finance agricultural production and other loans to farmers; consumer loans and C&I loans. It also explains the differences between lines 9a and lines 9b1 and Line 9b2, Loans to nondepository financial institutions and other loans. The handling of the unearned income on loans (individual or in total on Line 11) is also discussed.

Other issues covered in this bank accounting webinar:

  • Issues dealing with accounting for “sales” of loans as either secured lending or as a sale will also be discussed.
  • A focus is placed on how loans are handled for maturity bucket purposes, using actual Call Report numbers.
  • Considerable class time is used to discuss and explain TDR concerns and accounting for TDRs. Lesser time is allocated to small business and small farm loans.
  • All personnel who prepare or review either the FFIEC 031 or FFIEC 041 will benefit from this concise coverage of the difficult and challenging Schedule RC-C.

Date of Event

Thursday, March 14, 2019
2:00 – 3:30 pm ET
1:00 – 2:30 pm CT
12:00 – 1:30 pm MT
11:00 – 12:30 pm PT

Pricing
$249 for Webinar plus playback*
*Playbacks do NOT expire and may be shared internally

Credits

  • 1.8 AAP Credits
  • 1.5 CPE Credits

Your Speaker

Paul Sanchez - PSA

Paul Sanchez
Founder – PSA Professional Service Associates

 

About Paul Sanchez

Paul J. Sanchez, CPA, CBA, CFSA conducts a CPA practice in Port Washington, New York. He is also the owner of Professional Service Associates (PSA), a consulting and professional training and development business servicing corporate clients (auditors, controllers, etc.), CPA firms, professional associations and others. He was an assistant professor at Long Island University – C.W. Post Campus as well as an adjunct lecturer at City University of New York. Prior to starting PSA, he was the Vice President-Professional Development for the Audit Division of a regional bank and Director of Professional Practices and Vice President of a money-center bank, where he directed the professional practice development and training for internal auditors.

Register Now Pay by Check

Call Report Changes To-Date: Critical Quarterly Updates for Preparing Current Reports

Register Now

Accounting

This quarterly 90-minute update reviews, discusses and provides examples for important changes affecting the next required Call Report and changes to the last quarterly Call Report filed.  For example, this accounting webinar will cover changes for the upcoming March quarterly filing and changes from the recently completed December quarter.

In addition, other important past changes that still seem to be troublesome and may still create problems for Call Report preparers and reviewers will be re-addressed.

All of the issues and changes covered fall into several categories such as the following:

  • Schedules used for the first time
  • New lines on existing schedules
  • Deleted lines on existing schedules
  • Changes (usually increases) to existing threshold amounts (e.g. “complete certain line if the included amount is in excess of $10 million” – now changed to $100 million
  • Revised lines on existing schedules
  • Combined lines on existing schedules
  • Changes to instruction book guidance

This accounting webinar is an especially helpful refresher for those experienced Call Report preparers who need to know what has recently changed and what will soon be changed. Also, this training is useful for newcomers who need to know the recent changes and whether they have been properly made.

This BankersHub accounting webinar is a necessary tool for all preparers who must be current in order to be in substantial compliance with Call Report regulatory requirements.

Date of Event

Thursday, February 28, 2019
2:00 – 3:30 pm ET
1:00 – 2:30 pm CT
12:00 – 1:30 pm MT
11:00 – 12:30 pm PT

Pricing
$249 for Webinar plus playback*
*Playbacks do NOT expire and may be shared internally

Credits

  • 1.8 AAP Credits
  • 1.5 CPE Credits

Your Speaker

Paul Sanchez - PSA

Paul Sanchez
Founder – PSA Professional Service Associates

About Paul Sanchez

Paul J. Sanchez, CPA, CBA, CFSA conducts a CPA practice in Port Washington, New York. He is also the owner of Professional Service Associates (PSA), a consulting and professional training and development business servicing corporate clients (auditors, controllers, etc.), CPA firms, professional associations and others. He was an assistant professor at Long Island University – C.W. Post Campus as well as an adjunct lecturer at City University of New York. Prior to starting PSA, he was the Vice President-Professional Development for the Audit Division of a regional bank and Director of Professional Practices and Vice President of a money-center bank, where he directed the professional practice development and training for internal auditors.

Register NowPay by Check

FFIEC #041 – Review and Explanation of Recent and Upcoming Call Report Changes

Register Now

Call Report Accounting

This timely bank accounting webinar is valuable to all preparers of the Call Report Form FFIEC #041. Continuous changes to what is or isn’t included in the Call Report make its preparation difficult.

This call report webinar focuses on important changes such as:

  • Changes for the upcoming Call Report
  • Change to the immediately past Call Report, including changes or updates to the instructions
  • Changes made to prior Call Reports that continue to be troublesome for preparers

The course highlights structural changes to schedules and lines within the schedules. That includes deletions of old lines and inclusions of new lines and what is included on the new lines and why.

This call report training also identifies and discusses changes required by new accounting “rules.”  Where possible new Call Report schedules reflecting changes will be presented for clarify purposes.  Additionally where appropriate, examples of accounting issues and how they should be presented on the Call Report will be illustrated.

Date of Event

Thursday, December 13, 2018
12:00 – 1:30 pm ET
11:00 – 12:30 pm CT
10:00 – 11:30 am MT
9:00 – 10:30 am PT

Pricing
$249 for Webinar plus playback*
*Playbacks do NOT expire and may be shared internally

Credits

  • 1.8 AAP Credits
  • 1.5 CPE Credits

Your Speaker

Paul Sanchez - PSA

Paul Sanchez
Founder
PSA Professional Service Associates

About Paul Sanchez

Paul J. Sanchez, CPA, CBA, CFSA conducts a CPA practice in Port Washington, New York. He is also the owner of Professional Service Associates (PSA), a consulting and professional training and development business servicing corporate clients (auditors, controllers, etc.), CPA firms, professional associations and others. He was an assistant professor at Long Island University – C.W. Post Campus as well as an adjunct lecturer at City University of New York. Prior to starting PSA, he was the Vice President-Professional Development for the Audit Division of a regional bank and Director of Professional Practices and Vice President of a money-center bank, where he directed the professional practice development and training for internal auditors.

Register Now Pay by Check

Proper Classification of Loans on Call Report Schedule RC-C, Part I – Loans and Leases

Register Now

Call Report Accounting

There is no doubt that the instructions for properly completing the Call Report are challenging. The most confusing of all the Schedules, arguably, is the loan schedule, Schedule RC-C. The definitions seem to be ambiguous. Many preparers simply find Schedule RC-C to be overwhelmingly difficult. Much of that difficulty stems from the uniqueness of each loan. Each individual loan seems to be unique and often there is very little similarity among the loans.

This bank accounting webinar is designed to make the classification challenges for RC-C easier to deal with. It takes the mystique out of the classification process. It attempts to put the general classification “rules” into a simple to understand process. After this accounting webinar, preparers should have less difficulty with Schedule RC-C.

This 90-minute accounting webinar uses actual Call Report filings to highlight the mechanics and interplay between Schedules RC, Schedule RC-C and the intricacies of Schedule RC-C, Memoranda Section 1, dealing with maturities of loans.

The banking webinar establishes for the attendees basic priority rules concerning security, borrower and purposes when determining classifications of loans. It reviews the 8 major loan captions, the lease caption and the unearned income caption on Schedule RC-C. It also discusses the controversial and always difficult problems distinguishing between nonfarm nonresidential properties that are “owner occupied” (Line 1e1) and “other” (Line 1e2). It also discusses inclusions and exclusions from each loan schedule line, particularly loans to finance agricultural production and other loans to farmers; consumer loans and C&I loans. It also explains the differences between lines 9a and lines 9b1 and Line 9b2, Loans to nondepository financial institutions and other loans. The handling of the unearned income on loans (individual or in total on Line 11) is also discussed.

Other issues covered in this bank accounting webinar:

  • Issues dealing with accounting for “sales” of loans as either secured lending or as a sale will also be discussed.
  • A focus is placed on how loans are handled for maturity bucket purposes, using actual Call Report numbers.
  • Considerable class time is used to discuss and explain TDR concerns and accounting for TDRs. Lesser time is allocated to small business and small farm loans.
  • All personnel who prepare or review either the FFIEC 031 or FFIEC 041 will benefit from this concise coverage of the difficult and challenging Schedule RC-C.

Date of Event

Wednesday, December 12, 2018
12:00 – 1:30 pm ET
11:00 – 12:30 pm CT
10:00 – 11:30 am MT
9:00 – 10:30 am PT

Pricing
$249 for Webinar plus playback*
*Playbacks do NOT expire and may be shared internally

Credits

  • 1.8 AAP Credits
  • 1.5 CPE Credits

Your Speaker

Paul Sanchez - PSA

Paul Sanchez
Founder – PSA Professional Service Associates

 

About Paul Sanchez

Paul J. Sanchez, CPA, CBA, CFSA conducts a CPA practice in Port Washington, New York. He is also the owner of Professional Service Associates (PSA), a consulting and professional training and development business servicing corporate clients (auditors, controllers, etc.), CPA firms, professional associations and others. He was an assistant professor at Long Island University – C.W. Post Campus as well as an adjunct lecturer at City University of New York. Prior to starting PSA, he was the Vice President-Professional Development for the Audit Division of a regional bank and Director of Professional Practices and Vice President of a money-center bank, where he directed the professional practice development and training for internal auditors.

FDIC Call Report Preparation – 4 Part Webinar Series

Register Now

Sections of the Call Report continue to change for your experienced preparers. Do you have a trained backup that could complete all sections of your call report in the event your primary preparer was unable to?

CFOs, Bank Accountants, Bookkeepers, and any other members of their support teams know the importance of staying current with both the fundamentals of Call Report preparation as well as the ongoing changes to forms, schedules, tables and reporting requirements associated with these critical bank documents.

This 4-part Bank Accounting Webinar will cover the following schedules:

  • RI – Report of Income and related schedules;
  • Loan schedules RC-C – Loans and Leases, RC-L – Off-Balance Sheet Item, RC-N – Past Due and Nonaccrual Loans, and
    RC –SU – Supplemental Information; RC-R – Risk-Based Capitol; and
  • Deposit schedules including:
    • RC-E, – Deposit Liabilities,
    • RC-K – Quarterly Averages, and
    • RC-O―Other Data for Deposit Insurance and FICO Assessments.

Pricing

$549 for Webinar and Playback*
*Playback has no expiration and may be shared internally.

Dates of Event

Friday, October 5/12/19/26, 2018

  • 12:00 – 1:00 pm (Eastern Time)
  • 11:00 – 12:00 pm (Central Time)
  • 10:00 – 11:00 am (Mountain Time)
  • 9:00 – 10:00 am (Pacific Time)

Credits

  • 4.0 CPE Credits

Your Speaker(s)

Danielle Heidemann

Senior Specialist

Wipfli CPAs and Consultants

About the Speaker(s)

Danielle Heidemann is an internal audit senior specialist in Wipfli LLP’s financial institutions practice.  Focused on providing internal audit and Bank Secrecy Act (BSA) services, she has extensive financial industry knowledge and experience.  Danielle is skilled at evaluating internal controls and assisting clients with practical and value-added recommendations.

Register Now Pay by Check

FDIC Call Report Preparation – 4 Part Webinar Series

Register Now

Sections of the Call Report continue to change for your experienced preparers. Do you have a trained backup that could complete all sections of your call report in the event your primary preparer was unable to?

CFOs, Bank Accountants, Bookkeepers, and any other members of their support teams know the importance of staying current with both the fundamentals of Call Report preparation as well as the ongoing changes to forms, schedules, tables and reporting requirements associated with these critical bank documents.

This 4-part Bank Accounting Webinar will cover the following schedules:

  • RI – Report of Income and related schedules;
  • Loan schedules RC-C – Loans and Leases, RC-L – Off-Balance Sheet Item, RC-N – Past Due and Nonaccrual Loans, and
    RC –SU – Supplemental Information; RC-R – Risk-Based Capitol; and
  • Deposit schedules including:
    • RC-E, – Deposit Liabilities,
    • RC-K – Quarterly Averages, and
    • RC-O―Other Data for Deposit Insurance and FICO Assessments.

Pricing

$549 for Webinar and Playback*
*Playback has no expiration and may be shared internally.

Dates of Event

Friday, October 5/12/19/26, 2018

  • 12:00 – 1:00 pm (Eastern Time)
  • 11:00 – 12:00 pm (Central Time)
  • 10:00 – 11:00 am (Mountain Time)
  • 9:00 – 10:00 am (Pacific Time)

Credits

  • 4.0 CPE Credits

Your Speaker(s)

Danielle Heidemann

Senior Specialist

Wipfli CPAs and Consultants

About the Speaker(s)

Danielle Heidemann is an internal audit senior specialist in Wipfli LLP’s financial institutions practice.  Focused on providing internal audit and Bank Secrecy Act (BSA) services, she has extensive financial industry knowledge and experience.  Danielle is skilled at evaluating internal controls and assisting clients with practical and value-added recommendations.

Register Now Pay by Check

FDIC Call Report Preparation – 4 Part Webinar Series

Register Now

Sections of the Call Report continue to change for your experienced preparers. Do you have a trained backup that could complete all sections of your call report in the event your primary preparer was unable to?

CFOs, Bank Accountants, Bookkeepers, and any other members of their support teams know the importance of staying current with both the fundamentals of Call Report preparation as well as the ongoing changes to forms, schedules, tables and reporting requirements associated with these critical bank documents.

This 4-part Bank Accounting Webinar will cover the following schedules:

  • RI – Report of Income and related schedules;
  • Loan schedules RC-C – Loans and Leases, RC-L – Off-Balance Sheet Item, RC-N – Past Due and Nonaccrual Loans, and
    RC –SU – Supplemental Information; RC-R – Risk-Based Capitol; and
  • Deposit schedules including:
    • RC-E, – Deposit Liabilities,
    • RC-K – Quarterly Averages, and
    • RC-O―Other Data for Deposit Insurance and FICO Assessments.

Pricing

$549 for Webinar and Playback*
*Playback has no expiration and may be shared internally.

Dates of Event

Friday, October 5/12/19/26, 2018

  • 12:00 – 1:00 pm (Eastern Time)
  • 11:00 – 12:00 pm (Central Time)
  • 10:00 – 11:00 am (Mountain Time)
  • 9:00 – 10:00 am (Pacific Time)

Credits

  • 4.0 CPE Credits

Your Speaker(s)

Danielle Heidemann

Senior Specialist

Wipfli CPAs and Consultants

About the Speaker(s)

Danielle Heidemann is an internal audit senior specialist in Wipfli LLP’s financial institutions practice.  Focused on providing internal audit and Bank Secrecy Act (BSA) services, she has extensive financial industry knowledge and experience.  Danielle is skilled at evaluating internal controls and assisting clients with practical and value-added recommendations.

Register Now Pay by Check