All Categories
    Filters
    Preferences
    Search

    2018 Call Report Series: Basel III Regulatory Capital Ratio Computations for Depository Institutions

    $99.00
    *
    This is Part IV of our IV-part 2018 Call Report Series. 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.

    All attendees will receive a complimentary -part Toolkit, which will include the following materials:

     

    • FFIEC 031 and 041 Caption and Instructions for Schedule RC-R

     

    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    The webinar provides a brief historical reference explaining Basel I and Basel II and how the capital ratio fundamentals were put in place and continue to be used.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

    • 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
    • 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. 

    Write your own review
    • Only registered users can write reviews
    • Bad
    • Excellent

    All attendees will receive a complimentary -part Toolkit, which will include the following materials:

     

    • FFIEC 031 and 041 Caption and Instructions for Schedule RC-R

     

    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

    • 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
    • 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. 

    Product tags
    Customers who bought this item also bought

    Final Regulation CC Changes & Compliance: The Elements of an Effective Funds Availability Program

    $99.00
    This session will explore what steps need to be taken to implement an effective Regulation CC compliance program; will breakdown the new rule section-by-section and explain the effects these changes have on your check clearing procedures; and, will outline the procedures your institution must have in place for a sound and compliant effective funds availability program.

    The "Law of Checks": UCC Training & Compliance for the Frontline

    $99.00
    Who is the best defense against fraud and loss at your Institution? Tellers on your frontline! Tellers deal with checks every day; however, if they don’t deal with them in accordance with the “law of checks” – that is, the Articles 3 and 4 of the Uniform Commercial Code (UCC) - your institution could face unnecessary headaches and financial loss. Use this webinar to arm yourself and your staff with vital UCC information and examples.

    Commercial Loan Structure, Documentation, & Compliance Training

    $99.00
    This proactive webinar provides a thorough overview of commercial lending requirements from a loan structure, documentation, and compliance perspective. Basic business structure will be presented along with loan structure and loan support. Additionally, commercial lending issues relative to loan documentation will be reviewed. Loan pricing and monitoring will also be covered along with a review of current compliance issues. The webinar will be summarized through a comprehensive case study.

    New CECL Approach to Determine Allowance for Loan & Leases

    $99.00
    This webinar summarizes the new accounting standard (ASU 2016-13, Financial Instruments – Credit Losses) for the determination of the Allowance for Loan & Leases (ALLL) – the new standard that replaces the incurred-loss model currently in use. This carefully presented overview should take away the mystique and in some cases the fear of the estimation (forecasting) requirements now required under CECL.
    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).