The adoption of CECL in 2023 for most banks brings about a change in how certain loans are to be reported when there is a determination of Purchase Credit Deteriorated (PCD). This accounting impacts the recorded amount of the PCD loan as well as the amount subject to risk weighting.What You'll Learn:Schedule RC-C: This webinar will walk through the classification priority for reporting loan balances and loan type codes correctly. Learn when to code the loan based on borrower, when to code based on collateral, and when to code based on purpose.

Schedule RC-R: This webinar will cover the four risk-based capital categories of loans:

• Residential mortgage exposures,
  
• High volatility commercial real estate,
  
• Loans past due 90 days or more and loans on non-accrual status, and
  
• All other loans.

In addition, we will review the requirements for reporting unfunded commitments in RC-R Part I under the CBLR framework and for Risk-Based Capital purposes in RC-R Part II.