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    Call Report Schedule RC-R Issues: Basel III Regulatory Capital Ratio Computations for Depository Institutions

    Wednesday, November 29, 2017 - 11:00 AM - 12:30 PM ET
    $249.00
    This webinar explores the most important schedule in the quarterly Call Report package – Schedule RC-R, Regulatory Capital - and how it is designed to compute the four basic Basel III Capital Ratios: 1. CET1 Capital Ratio 2. Tier 1 Capital Ratio 3. Total Capital Ratio 4. Tier 1 Leverage Ratio

    Overview

    The webinar provides a brief historical reference explaining Basel I and Basel II and how the capital ratio fundamentals were put in place and continue to be used. Special attention is paid to determining the various types of capital as the numerator and risk-weighted assets as the denominator for the capital ratio computations. It focuses on the new approach of Basel III, emphasizing the minimum capital requirements for an entity to be classified as:

    • Well capitalized
    • Adequately capitalized
    • Undercapitalized
    • Significantly undercapitalized
    • Critically undercapitalized

    This webinar provides a line-by-line explanation of how the numerators for the capital ratios are determined using the actual lines on Schedule RC-R. Special attention is paid to the handling of various types of deferred tax assets. This session provides an overview of how the denominators (risk weighted assets) are determined. This involves a review of the actual schedules in Part II of Schedule RC-R. A summary of what changed for Basel III is discussed, highlighting what changes were made to the 0%, 20%, 50%, and 100% risk weighted categories. We will also examine new risk weighted categories.

    Covered Topics

    • High volatility commercial real estate (HVCRE)
    • Securitization exposures (on and off balance sheet)
    • The simplified supervisory formula approach (SSFA) for securitization exposures
    • The gross-up approach for securitization exposures
    • Market risk capital rule
    • OBS, excluding securitizations
    • Derivative contracts
    • Collateralized transactions
    • Mortgage service assets
    • Deferred tax assets
    • Residential mortgages
    • Trust preferred and other hybrid securities
    • Credit ratings 

    Who Should Attend? 

    The session is an excellent primer for newcomers to the Call Report, Schedule RCR and is an excellent review and refresher for experienced call report preparers. 

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    Overview

    The webinar provides a brief historical reference explaining Basel I and Basel II and how the capital ratio fundamentals were put in place and continue to be used. Special attention is paid to determining the various types of capital as the numerator and risk-weighted assets as the denominator for the capital ratio computations. It focuses on the new approach of Basel III, emphasizing the minimum capital requirements for an entity to be classified as:

    • Well capitalized
    • Adequately capitalized
    • Undercapitalized
    • Significantly undercapitalized
    • Critically undercapitalized

    This webinar provides a line-by-line explanation of how the numerators for the capital ratios are determined using the actual lines on Schedule RC-R. Special attention is paid to the handling of various types of deferred tax assets. This session provides an overview of how the denominators (risk weighted assets) are determined. This involves a review of the actual schedules in Part II of Schedule RC-R. A summary of what changed for Basel III is discussed, highlighting what changes were made to the 0%, 20%, 50%, and 100% risk weighted categories. We will also examine new risk weighted categories.

    Covered Topics

    • High volatility commercial real estate (HVCRE)
    • Securitization exposures (on and off balance sheet)
    • The simplified supervisory formula approach (SSFA) for securitization exposures
    • The gross-up approach for securitization exposures
    • Market risk capital rule
    • OBS, excluding securitizations
    • Derivative contracts
    • Collateralized transactions
    • Mortgage service assets
    • Deferred tax assets
    • Residential mortgages
    • Trust preferred and other hybrid securities
    • Credit ratings 

    Who Should Attend? 

    The session is an excellent primer for newcomers to the Call Report, Schedule RCR and is an excellent review and refresher for experienced call report preparers. 

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    Presenter:

    Paul J. Sanchez

    Paul J. Sanchez, CPA, CBA, CFSA, CGMA conducts a small 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. He also was on the technical staff of the Auditing Standards and Examinations Divisions of the AICPA. He practiced public accounting in the New York office of Deloitte where he also was a firm recruiter and in-house professional development instructor. He was an owner and auditing and accounting seminar leader for the Person/Wolinsky CPA Review Courses, a company that prepared candidates to pass the Uniform CPA Examination. He is a frequent lecturer and seminar leader for accounting, auditing, banking, risk assessment and other professional presentations. He is the author of the textbook, “Accounting Basics for Community Financial Institutions” (Financial Managers Society, 2 nd edition, Chicago, 2009) and the “Ideas an Analysis Letter: The Sanchez Take” (see www.sanchez-psa.com). As a contributing author, his chapter on ‘An Auditor’s Approach to Risk-Based Auditing: What to Audit and When,’ is included in the textbook, “Effective Auditing for Corporates: Key Developments in Practice and Procedures,” (Bloomsbury Information, Ltd, London, 2012).