Tag Archive: "Call Report"
-
FASB Proposes Delays in CECL and Lease Standards
FASB plans to propose delays in the effective dates for two major standards affecting many community bankers, CECL and Leasing. They are also proposing delays in the Derivative and Long-duration insurance contracts standards.
-
More Banks Eligible to File Short Form Call Report
With the release of the final rule this month, more institutions will be eligible to file the shorter Form 051 Call Report. This version, which was previously only available to institutions up to $1 billion in total assets, will now be available to institutions up to $5 billion.
-
New Capital Rule Changes Treatment of Mortgage Servicing Rights
In late May, the bank regulators finalized provisions that would simplify the calculation of regulatory capital under Basel III for certain institutions. But these changes may result in higher capital requirements for some banks that have mortgage servicing rights portfolios.
-
Community Bank Leverage Ratio: Will it Become the New Standard?
The new Community Bank Leverage Ratio (CBLR) should be finalized soon. Will your bank qualify to move away from risk weighting assets? And more importantly, will you need to hold more capital?
-
Bank Call Report Series: Understanding Signature Requirements
Many board members may not fully understand the responsibility they are undertaking by signing the front page of the call report each quarter.
-
Bank Call Report Series: How Good is Your Documentation?
If your preparer was unexpectedly gone tomorrow, could someone else at the bank locate the call report documentation from the prior quarter, figure out where the source information came from, and work their way through the next quarter’s call report.
-
Bank Call Report Series: Who is Your Back Up?
As I teach call report classes, I hear so many stories of people unexpectedly “inheriting” the call report with little or no training or guidance from the person who did it before them. There are ways banks can mitigate this risk and plan for the unexpected.
-
Community Bank Leverage Ratio Proposal Issued
The proposed Community Bank Leverage Ratio has been issued. Does the proposal provide the benefits and meet the intention of S.2155?
-
Agencies Issue Proposal to Reduce Call Report Burden
The regulatory agencies have released a proposal to reduce the burden of preparation. Please check out our blog for info on the proposal.
-
Status of S.2155 (Economic Growth, Regulatory Relief and Consumer Protection Act)
When S.2155 was signed into law on May 24th it marked the beginning of an unknown timeline to initiate and finalize necessary regulations to effectuate change for community bankers. In early July the regulators released a plan to provide relief to larger, regional banks relative to stress testing and living wills. As for community bankers, […]