Tag Archive: "Call Report"
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Bank Call Report FAQ: What is a Construction, Development, or Other Land Loan?
The call report guidelines for coding loans are more complex than many banks realize and how loans are coded for the call report impacts the regulators’ perception of a bank’s overall risk. Part III of our blog series on call report frequently asked questions addresses the area of construction, land development, and other land loans.
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Bank Call Report FAQ: When is a Loan Owner Occupied?
The call report guidelines for coding loans are more complex than many bankers realize. Part II of our blog series on call report frequently asked questions addresses the often confusing topic of owner occupied vs. non-owner occupied commercial real estate.
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Bank Call Report FAQ: When is a Loan a Real Estate Loan?
Bank regulators expect consistent loan reporting from institution to institution based on the call report guidelines, but it isn’t always easy. So in this blog series, we are going to address some frequently asked questions related to loan coding and reporting starting with a very basic question. What makes a loan a real estate loan?
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More Call Report Changes Coming in June 2018
Additional changes are coming to Form 041 and 051 of bank call reports in June 2018 including reductions in the frequency of reporting certain items, combining certain detailed line items, and modifications to reporting thresholds.
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Regulatory Capital Changes Impact March Call Reports
New call report change freezes certain risk weightings and transition adjustments at 2017 levels that were otherwise scheduled to increase this year. Some institutions, particularly those with large mortgage servicing portfolios, may find welcome relief from this new provision.
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Call Report Change: Equity Investments
ASU 2016-01 changes how banks will account for equity investments. The March 2018 call report forms and instructions include various changes related to the implementation of this new standard.