PROBLEM LOAN

MANAGEMENT IN TODAY’S

AG ENVIRONMENT

JANUARY 27, 2021 - VIRTUAL

The 2019 crop year can probably best be described as a roller

coaster ride that would exceed anything you could ever find at an

amusement park. Producers and their lenders experienced every

emotion during the year from late to no planting to better-than-

expected crop yields to genuine concern that commodity prices

during the next year or so, and perhaps beyond, may not cover

production costs. Furthermore, that overall assessment of produc-

tion and commodity prices does not represent all producers,

depending on production, marketing and leverage.

Consequently, the financial impact will vary across producers and

assessing that impact will require the ability to assess each indi-

vidual operation. This program will focus on the preparation and

use of financial statements, including an accrual-adjusted income

statement, to calculate some of the most commonly used financial

measures and how to compare those measures to industry

averages. Also, a spreadsheet that is available at no cost, is used

to illustrate how to prepare an accrual-adjusted income statement

and then assess the impact of a variety of revenue, expense and

interest rate scenarios on profitability and repayment capacity.

What is ahead for 2020 and beyond? Who knows, but we better

be ready to buckle up and hang on because that roller coaster car

is about to leave the platform, and we better be prepared for some

unexpected twists, turns, ups and downs. All aboard!

Program Presenter Freddie Barnard, Professor Emeritus of agricultural economics at Purdue University, is a native of Ken-tucky and received both a B.S. and M.S. in agricultural economics from the University of Kentucky. He received a Ph.D. in agricultural economics from the University of Illinois.

• PREPARATION AND USE OF

FINANCIAL STATEMENTS

• BALANCE SHEET REVIEW

• DEFERRED TAXES REVIEW

• REPORTING SPECIAL

ASSETS

• ACCRUAL ADJUSTED

INCOME STATEMENT

• STATEMENT OF OWNER

EQUITY

• CASH FLOW STATEMENT

• ASSESSING THE IMPACT OF

REVENUE, EXPENSE AND

INTEREST RATE SCENARIOS

ON PROFITABILITY AND

REPAYMENT CAPACITY

KSBANKERS.COM

785-232-3444

Recommended for 6.5 CPE

Program Locations

January 27, 2021 VIRTUAL

Agenda: Login 8:45 a.m./Program 9:00 a.m.-4:00 p.m./Lunch 12:00 p.m. -1:00 p.m.

Registration Information

Members: Non-Members:

Earlybird registrations postmarked on or before January 18, 2021.

$500 per bank$690 per bank

Registrations postmarked after January 18, 2021.

$525 per bank$715 per bank

*Fee includes instruction and handout training manual.*We understand that circumstances arise requiring cancellation -

If you cancel up to 3 business days before the program, your registration fee will be refunded. *If you have a disability, and request special accommodations, please contact the KBA office.

*Registration for and attendance at KBA meetings and events constitutes an agreement by the registrant for KBA’s use ofthe attendee’s photograph in printed and/or digital promotional materials, publications, mobile app and social media,

unless permission is revoked in writing and received by the KBA prior to the event.

REGISTRATION FORM 2021 Problem Loan Management in Today’s Ag Environment

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Registrant Name Job Title

Bank Location E-mail

Registrant Name Job Title

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Bank____________________________________Total Attending____________

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Four ways to register: 1. Complete and mail registration form with payment.2. Fax registration form followed by mailing of payment.

Please use this form as your invoice.3. Email Nicole Ortiz at nortiz@ksbankers.com.4. Register online @ www.ksbankers.com.

Kansas Bankers Association Education & Conferences PO Box 4407 Topeka, KS 66604

Phone: 785-232-3444 FAX: 785-272-8392 Website: www.ksbankers.com