Call Report Boot Camp

Transcription

1 September 10-11, 2014 Call Report Boot Camp September 12, 2014 Half-Day Workshop: Consolidated Financial Statements for Bank Holding Companies Nashville, Tennessee Sheraton Nashville Downtown Hotel Essential Education for Your Staff

2 Call Report Boot Camp Call Report Boot Camp provides participants with the essential need-to-know, basic call report information. It is valuable for seasoned professionals, as well as newcomers facing the challenges of Call Report preparation. The seminar provides a unique approach with both a business and accounting focus. It is specially designed for community institutions that are required to file the quarterly form FFIEC #041. The seminar provides an intensive and comprehensive analysis of the information you need to accurately fulfill your reporting requirements. Expert speaker, Paul J. Sanchez, CPA, CBA, CFSA, offers the insights and tools you can take back to your institution to ensure an accurate and complete preparation and understanding of the Call Report. You will learn: How to accurately and efficiently prepare your institution s Call Report How to properly comply with the extensive Report instructions How to better understand the Call Report within the context of your bank s business practices and accounting policies and procedures Agenda Wednesday, September 10, :00 am Registration and Continental Breakfast 8:30 am to 4:30 pm General Call Report Filing Information Review of Call Report Financial Statements Balance Sheet (Schedule RC) Income Statement (Schedule RI) Review of Simple Schedules Cash and Balances Due From Depository Institutions (RC-A) Other Assets (RC-F) Other Liabilities (RC-G) Trading Assets and Liabilities (RC-D) Memoranda (RC-M) Quarterly Averages (RC-K) Review of Intermediate Schedules Securities (RC-B) Loans and Leases (RC-C) Past Due and Non-Accrual Assets (RC-N) Charge-offs and Recoveries on Loans and Leases and Changes in Allowance for Credit Losses (RI-B) Changes in Equity (Schedule RI-A) Thursday, September 11, :00 am Continental Breakfast 8:30 am to 4:00 pm Review of Intermediate Schedules Cont. Deposit Liabilities (RC-E) Other Data for Deposit Insurance and FICO Assessments (RC-O) Off-Balance Sheet Items (RC-L) Regulatory Capital (Schedule RC-R) including Basel III updates Review of Other Schedules Mortgage Banking Activities (RC-P) Bank Securitization and Asset Sales (RC-S) Fiduciary and Related Services (RC-T) Financial Assets and Liabilities Measured at Fair Value RC-Q) Variable Interest Entities (RC-V) Changes in Equity (RI-A) Questions About Your Institution s Call Report (Bring your latest filing) Summary and Wrap-Up

3 Post-Seminar Half-Day Workshop Consolidated Financial Statements for Bank Holding Companies Enhance your Call Report Boot Camp experience with an extra half-day of education during Consolidated Financial Statements for Bank Holding Companies. This workshop provides valuable information about the Consolidated Bank Holding Company Reports that are filed by Bank Holding Companies (BHCs) and Savings and Loan Holding Companies (SLHCs) with their appropriate district Federal Reserve Bank each quarter. The program is designed for preparers, reviewers, analysts, auditors and others who work with Consolidated Financial Statements. The primary focus is on the two most prominent forms (the FR Y-9C and the FR Y-LP) and the creation of the Consolidated Balance Sheet (Schedule HC) and Consolidated Income Statement (Schedule HI). Course coverage will also include a review of the following reports: FR Y-8 Section 23 Covered Transactions FR Y-10 Changes in Organizational Structure FR 2900 Report of Transactions, Accounts, Other Deposits and Vault Cash FR 2644 Weekly Report of Selected Assets and Liabilities of Domestic Chartered Banks UBPR The Uniform Bank Holding Company Performance Report *You do not need to be registered for Call Report Boot Camp to attend this half-day program. Agenda Friday, September 12, :00 am Registration, Coffee and Refreshment Service 8:30 am to 12:00 pm Background Information Regarding Business Combinations General Information About the Bank Holding Company Reports (Form FR Y-9C and Form FR Y-9LP) Reporting Criteria Exemptions from Reporting Shifts in Reporting Status Electronic Filing GAAP Consolidation Rules Exclusion from Coverage on Form FR Y-9C Rounding Negative Amounts Verification/Sign-off Amended Reports Consolidated Balance Sheet (Schedule HC) Consolidated Income Statement (Schedule HI) Review of Required Regulatory Reports Other Section 23 Covered Transactions (FR Y-8) Changes in Organizational Structure (FR Y-10) Report of Transactions, Accounts, Other Deposits and Vault Cash (FR 2900) Weekly Report of Selected Assets and Liabilities of Domestic Chartered Banks (FR 2644) Corporate Governors Analytical Overview: The Bank Holding Company Performance Report (BHCPR) Questions About Your Institution s Holding Company Reports Summary and Wrap-Up

4 Faculty Paul J. Sanchez, CPA, CBA, CFSA, conducts a small CPA practice and owns and operates Professional Service Associates, a consulting and professional training and development business that services corporate clients (auditors, controllers, etc.), CPA firms, professional associations, and others. Prior to starting his consulting business, Paul was the Vice President for the Audit Division of a regional bank and of a money-center bank. There he directed the professional practice development and training for internal auditors. Paul was also a technical staff member of the Auditing Standards and Examinations Divisions of the AICPA, and was an assistant professor at Long Island University C.W. Post Campus, and an adjunct lecturer at City University of New York. He is the author of the publication Accounting Basics for Community Financial Institutions (Financial Managers Society, 2004 and 2009 editions) and the monthly publication The Ideas and Analysis Letter: The Sanchez Take. Details Location and Accommodations Sheraton Nashville Downtown Hotel 623 Union Street Nashville, Tennessee Special FMS Room Rate: $199 Single/Double Deadline for Rate: August 18, 2014 For Reservations Call: Identify yourself as an attendee of the Financial Managers Society program to receive the preferred rate. If you are making reservations through a travel agent, be sure to request that your reservation be placed in the FMS room block to guarantee the best rate. Tax-Deductible Programs An income-tax deduction may be allowed for educational expenses (including registration, travel, meals and lodging) undertaken to maintain or improve professional skills. (Treas. Reg. Sec ) Attire Business-casual attire is appropriate. Since hotel rooms are often cool, please bring a jacket or sweater. CPE Earn up to 19 hours of CPE credit Level: Basic to Intermediate Prerequisites: None Advance preparation: None Field of Study: Accounting Instructional Method: Live-Group FMS is registered with the National Association of State Boards of Accountancy as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses. Complaints regarding sponsors may be addressed to: The National Registry of CPE Sponsors, 150 Fourth Avenue, North, Suite 700, Nashville, TN Web: For more information regarding administrative policies such as complaints or refunds, call 800-ASK-4FMS ( ).

5 Registration 3 WAYS TO REGISTER Mail: Financial Managers Society 1 North LaSalle Street, Suite 3100 Chicago, IL QUESTIONS? Call 800-ASK-4FMS ( ) Fax: Internet: NAME TITLE ORGANIZATION MAILING ADDRESS CITY, STATE, ZIP ASSET SIZE PHONE FAX REGISTER Please select from one of the following options. Call for details about team discounts. Call Report Boot Camp September 10-11, 2014 FMS Member: $1,050 $ Coworker of Member: $1,150 $ Nonmember: $1,350 $ Half-Day Workshop: Consolidated Financial Statements September 12, 2014 FMS Member: $400 $ Coworker of Member: $425 $ Nonmember: $450 $ Call Report Boot Camp + Half-Day Workshop September 10-12, 2014 FMS Member: $1,350 $ Coworker of Member: $1,450 $ Nonmember: $1,550 $ Not an FMS member? Join now and save on registration! Visit for details. FMS Regular Membership: $450 $ FMS Affiliate Membership: $495 $ METHOD OF PAYMENT Payment must accompany registration. TOTAL $ o Check enclosed payable to Financial Managers Society o Charge my MasterCard, Visa or American Express Card # Exp. Date Signature Refunds and Cancellations A refund minus a $150 processing fee will be provided for cancellations received by FMS in writing by August 18, No refunds will be given for cancellations received after that date. A substitution from your institution is welcome at any time. FMS reserves the right to change instructors or reschedule/cancel sessions when necessary. FMS is not responsible for airfare penalties incurred due to the cancellation of the program.

6 1 North LaSalle Street, Suite 3100 Chicago, IL ASK-4FMS ( ) Save $100 With a Members-only Team Discount! FMS members and their co-workers save $100 each when two or more employees register for this seminar. Simply complete one form per person and deduct $100 from each registration fee. Presorted Standard U.S. Postage PAID Wheeling, IL Permit No. 38