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Call Report Loan Classifications & Basic Lending Schedules

Sep 01 2:00 PM - Sep 01, 2021 3:30 PM
Sep 01, 2021 2:00 PM - 3:30 PM
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Quarterly Call Reports are a necessary evil. Data from these reports is used by management, directors, regulators, and more. Since the loan portfolio is the single greatest asset, it follows that learning about Call Report loan classification and lending schedules should be prioritized. This valuable training will guide you through the idiosyncrasies of loan reporting.

Learning Objectives

  • Categorize loans by type for the Loans & Leases Schedule (page 6)
  • Define commercial loans according to NCUA rules and regulations
  • Distinguish between loans to include and exclude for delinquency reporting
  • Reconcile loan charge-offs and recoveries
  • Understand the types and sources of unfunded loan commitments

The loan portfolio is the most significant asset for most credit unions, so it’s important that the loan classifications and related disclosures are correct. NCUA’s definition and distinction between member business and commercial loans continues to create confusion. Loans held-for-sale, loan participations, third-party servicers, and foreclosed and repossessed assets contribute to the headache. This session will provide the pain relief needed to help you navigate the eccentricities of loan reporting. 



Stephen J.M. Schiltz, CPA, CLA

Stephen Schiltz is principal with CLA’s Tucson office. He began his career with CLA in 2002 and has extensive experience providing assurance and consulting services to community financial institutions. Steve has made presentations to management teams, supervisory committees, and boards of directors, as well as national speaking engagements and webinars. A licensed CPA in Arizona and Texas, Steve is a member of the AICPA, Arizona Society of CPAs and the Beta Gamma Sigma Honor Society. He received his bachelor’s in accounting, cum laude, from the University of Arizona in Tucson.




Additional Info

Event Type

On-Demand Webinar

Topics Covered

  • On-Demand Webinars
  • Operations
  • Lending & Collections