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What’s New?

Call Report Changes for March 2024

In advance of the March 2024 Call Report cycle, two public comment notices were published in the Federal Register to communicate the proposed Call Report changes. A sixty-day notice (You will be leaving NCUA.gov and accessing a non-NCUA website. We encourage you to read the NCUA's exit link policies. (opens new page).) was published on September 12, 2023, with comments due on or before November 13, 2023, and a thirty-day notice (You will be leaving NCUA.gov and accessing a non-NCUA website. We encourage you to read the NCUA's exit link policies. (opens new page).) was published on December 7, 2023, with comments due on or before January 8, 2024. The sixty-day and thirty-day notices included links to regulations.gov, where respondents could submit comments.

The NCUA also provided links to the Federal Register Notices on the Rulemakings and Proposals for Comment page of NCUA.gov. Additionally, links to the Federal Register Notices were available on the NCUA’s CUOnline webpage before the comment periods ended. The NCUA received one direct comment.

In the March 2024 Call Report cycle, the NCUA is implementing the following Call Report Form changes:

  • For credit unions with over $1 billion in assets, two new accounts were added to report the amount of Overdraft Fee Income (IS0048) and Non-Sufficient Funds Fee Income (IS0049). The amounts reported in these accounts will also be reported in Fee Income (Account 131).
  • For credit unions with less than $10 million in assets that have adopted CECL and those with $10 million in assets or greater, two new accounts were added to report the number (DL0148) and amount (DL0149) of modified loans to borrowers experiencing financial difficulty who are not in compliance with the modified loan terms.
  • Two accounts were retired in the March 2024 Call Report cycle. These accounts (CV0001 and CV0002) were introduced in June 2020 to facilitate credit unions’ reporting of the number and amount of loan modifications to borrowers under the 2020 CARES Act. With the termination of the national emergency related to the COVID-19 pandemic, the accounts are no longer necessary.
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