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The Call Report: Understanding, Purpose, Contents and Importance (CALL)
This two-day course is designed for depository institution auditing, controllers, and treasury personnel.
It provides a framework for showing the importance of the quarterly Call Report.
The focus is on those depository institutions of all asset sizes with no foreign offices who must file form FFIEC No. 041.
The course carefully reviews most lines on the Consolidated Reports of Condition and Income.
Coverage includes what belongs on each line with an explanation of the related product or service and the applicable accounting.
Special attention is paid to the Report of Condition (the balance sheet) and the following supporting schedules:
RC-A Cash and Balances Due From Depository Institutions RC-B Securities RC-C Loans and Leases RC-D Trading Assets and Liabilities RC-E Deposit Liabilities RC-F Other Assets RC-G Other Liabilities RC-K Quarterly Averages RC-L Off-Balance-Sheet Items RC-M Memoranda RC-N Past Due and Non-Accrual Loans, Leases, and Other Assets RC-O Other Data for Deposit Insurance and FICO Assessments RC-P Closed-End 1-4 Family Residential Mortgage Banking Activities RC-Q Financial Assets and Liabilities Measured at Fair Value RC-R Regulatory Capital RC-S Bank Securitization and Asset Sale Activity RC-T Fiduciary and Related Securities
This course provides an excellent understanding of the Call Report, its contents, and its importance to regulators.
Category: Banking – Call Report |
