Education Seminar

Call Report Preparation
The Sheraton in Universal City

This comprehensive seminar will be a review of each schedule of the quarterly call report with emphasis on the extensive 2012-2013 revisions, accounting changes and regulatory guidance.

The seminar will provide basic training for new preparers and complete coverage of new and complex issues for experienced preparers.  There will be time allotted to address individual bank questions, and discuss new and more complex issues.  Participants are encouraged to bring their bank’s latest call report for resolution of questions during the session.

Participants will receive a detailed 200+ page manual that is an excellent reference resource. It will include a summary of general instructions and procedures for less experienced preparers and lists of source information needed for call report preparation.  The instructor will be available to answer future call report questions by email.

Topics include:

  • 2013 Proposed Call Report Changes, as announced
  • 2012 Call Report Revisions
  • Operations Balance Sheet Schedules
  • Risk Based Capital
  • Procedures, General Instructions, Amendments
  • Lending Schedules
  • Income Statements

Program Objectives

  • Identify the proposed changes to the call report requirements for 2013
  • Prepare required quarterly regulatory report  
  • Identify the common errors and pitfalls to avoid
  • Determine the RCC coding classification requirement … whether to consider borrower, purpose or collateral when coding a loan
  • Correctly report all loan information, income, charge-offs & recoveries, averages, past dues & nonaccruals
  • Correctly report on balance sheet and off balance sheet items for risk weighting on RCR
  • Correctly report assets used for the FDIC assessment calculation
  • Determine the correct classification of all noninterest income and noninterest expense accounts
  • Determine what to include and exclude from deposit totals
  • Determine what to include in the reporting of unfunded commitments


Call Report Preparers:

Call report preparation requires knowledge of call report instructions, bank accounting, bank regulation and virtually all bank operations.

Loan Accounting Staff:

The number, importance, and difficulty of the lending schedules make training of the loan accounting staff critical.

Call Report Reviewers and Auditors:

A detailed review of the call report prior to transmission is essential to insure accuracy and completeness.


The session will begin at 8:30 a.m. each day, with breakfast and registration beginning at 7:30 a.m. and lunch at noon, ending at 4:00 p.m. the first day and 3:30 p.m. the second day.  The following topics will be covered over the two days:

DAY ONE         
Balance Sheet Schedules:  Operations
    Report of Condition:  RC    
    Cash and Due from Banks:  RC-A
    Securities:  RC-B             
    Deposits:  RC-E      
    Other Assets & Other Liabilities:  RC-F & G 
    Average Balances:  RC-K  
    Memoranda:  RC-M     
    Insurance Assessments:  RC-O 
    Assets & Liabilities at Fair Value:  RC-Q

Risk Based Capital: RC-R

Amendments, Procedures, General Instructions

2013 Revisions

Balance Sheet Schedules:  Lending
    Loan & Lease Reporting:  RC-C Part I           
    Loans to Small Business/Farm: RC-C Part II       
    Average Balances:  RC-K                    
    Off-Balance Sheet Items:  RC-L                   
    Insider Lending:  RC-M    
    Past Due & Nonaccrual:  RC-N        
    Mortgage Banking:  RC-P                                        
    Servicing, Securitization, Sales:  RC-S

Income Statement Schedules
    Report of Income:  RI                
    Changes in Bank Equity Capital:  RI-A
    Charge Offs and Recoveries:  RI-B
    Explanations:  RI-E


Ann Leavelle Thomas has almost 30 years of experience in bank accounting and control.  She received a BA in Accounting from the University of Houston in 1982.  From 1982 through 1997 she worked with Judith Alexander Jenkins, at Alexander & Associates and subsequently Alexander & Leavelle, providing planning, financial reporting, regulatory reporting, and operational and compliance auditing services to over ninety independent banks.

In 1998, she organized Thomas Consulting.  As Thomas Consulting, she now prepares monthly financial reports, bank plans, performs regulatory compliance audits and training, and internal control audits for several banks.  Additionally, she prepares and reviews Call Reports for several banks.  Ms. Thomas has taught numerous call report seminars for state banking associations.  She has presented the Call Report Seminar to and has responded to questions from thousands of bankers in over 18 states.  Her experience in working with a broad range of independent banks is of unique value in understanding Call Report questions and in communicating with bankers in their own language.

Registration Fees

Early Bird Registration through Friday, February 22, 2013 
CBA Member: $795
Non-Member: $995

Regular Registration
CBA Member: $995
Non-Member: $1,195

Cancellation & Complaint Resolution Policy

The full registration fee will be refunded if a written notice is received by February 21 and 50% if by March 1. No refunds will be provided after March 1. Substitutions are allowed.

Complaints regarding this program should be directed to John Lingvall, VP & Director of Education at (916) 438-4428.

Location Information

Sheraton Universal Hotel
333 Universal Hollywood Drive,
Universal City, CA 91608
(818) 980-1212

A limited room block has been arranged at the rate of $175/night.   Please contact the hotel directly at (888) 627-7186 to arrange your room reservation and reference the California Bankers Association.

CBA will host daily self parking at the hotel.

Frequently Asked Questions

Q. Is there group pricing available?
A. Yes there is*. If you register three (3) or more people from your bank you will receive a $50 discount on every registration, and for six (6) or more a $100 discount on each (in addition to the Early Bird Discount of $100, if your registrations are received prior to the cut-off date).

*Please use fax registration for these discounts. 

Credit Information

Program Level: All Levels

Prerequisite: None

Advance Preparation: None

Method of Presentation: Group – Live (Lecture, Discussion, and Table Exercises)

Recommended CPE Credits: 12.0 Hours Maximum
(Estimated 8.0 Accounting, 2.0 Auditing and 2.0 Specialized Knowledge and Applications)
Sponsored learning activities are measured by program length, with one 50-minute period equal to one CPE credit. One-half CPE credit increments (equal to 25 minutes) are permitted after the first credit has been earned in a given learning activity. Please note that not all state boards have adopted this rule. Some participants may not be able to use one-half credit increments.