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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 shows the importance of the quarterly Call Report and the items in the Call Report financial statements (balance sheet and income statements) and the various Call Report "supporting" schedules.


The focus is on those depository institutions of all asset sizes with no foreign offices who must file form FFIEC No. 041. A version of the course using FFIEC No. 031 is also available.


Coverage includes what belongs on each line of the Call Report financial statements and schedules 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 its 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

RC-V              Variable Interest Entities


This course provides an excellent understanding of the Call Report, its contents, and its importance to regulators.




Category: Banking Call Report