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Update March 31, 2022
The Call Report Instructions were updated based on feedback received during the two Call Report Changes webinars. The Call Report form was changed to add back Account Code 996 now described as "non-controlling interest in consolidated subsidiaries." Please refer to the revised documents on this page.
Call Report Changes for March 2022
In 2016, the NCUA began a comprehensive review of the Call Report to modernize the agency's data collection efforts and increase efficiencies. As a result of this review, the NCUA published in January 2018 for public comment a proposed modernized Call Report. Besides improving efficiency, many of the modifications in the March 2022 Call Report reflect changes in accounting standards and regulations occurring since 2018.
Accounts:
The December 2021 Call Report has 1,168 accounts. Of those, 920 are fillable by the credit union and 248 are calculated by CUOnline.
The March 2022 Call Report has a total of 1,120 accounts. Of those, 176 relate to calculating the Risk-Based Capital (RBC) Ratio, 8 relate to calculating the Complex Credit Union Leverage Ratio (CCULR), and 18 relate to off-balance sheet exposures. The number of accounts a credit union is required to use is based on the credit union's asset size and the method used to measure capital adequacy.
For credit unions with total assets of $500 million and less, the March 2022 Call Report has 918 accounts. Of those, 750 are fillable by the credit union and 168 are calculated by CUOnline. This represents an 18 percent reduction in fillable accounts.
For credit unions with total assets greater than $500 million, the number of fillable accounts depends on the RBC framework.
| Credit union size/election | December 2021 Call Report Fillable Accounts | March 2022 Call Report Fillable Accounts | % Change |
|---|---|---|---|
| Credit unions with total assets of $500 million or less | 920 | 750 | -18% |
| Credit unions with total assets greater than $500 million electing the CCULR framework | 920 | 769 | -16% |
| Credit unions with total assets greater than $500 million not electing the CCULR framework | 920 | 843 | -8% |
Pages:
Although the Call Report has been restructured, there are still 22 pages excluding the RBC and CCULR schedules. The table below shows the location of major topics:
| Topic | December 2021 Call Report | March 2022 Call Report |
|---|---|---|
| Assets | 1 and 2 | 1 and 2 |
| Liabilities | 3 | 3 |
| Equity | 4 | 3 |
| Income | 5 | 4 |
| Expenses | 5 | 5 |
| Loans | 6 | 6 |
| Delinquent Loans | 8 and 9 | 7 and 8 |
| Loan Losses | 10 | 8 |
| Liquidity | 11 | 17 and 18 |
| Net Worth Calculation | 12 | 22 |
| Indirect Loans | 14 | 10 |
| Real Estate Loans | 14 and 15 | 11 |
| Loans Purchased and Sold and Participation Loans | 15 | 10 |
| Commercial and Member Business Loans | 16 | 12 |
| Troubled Debt Restructured Loans | 17 | 8 |
| Purchased Credit Impaired Loans | 17 | 9 |
| Purchased Credit Deteriorated Loans | 17 | 9 |
| Investments | 18 and 19 | 13, 14, 15, and 16 |
| Shares | 3 and 4 | 19 |
| CUSO | 20 | 20 |
| Derivatives | 21 | 21 |
| Bank Secrecy Act | 22 | 20 |
Schedules:
The December 2021 Call Report has five schedules, A through E. The March 2022 Call Report has eight schedules, A through I.
| Schedule/Section | December 2021 Call Report | March 2022 Call Report |
|---|---|---|
| Schedule A, Section 1 | Indirect Loans | Loans and Leases |
| Schedule A, Section 2 | Real Estate Loans and Lines of Credit | Delinquent Loans |
| Schedule A, Section 3 | Loans Purchased and Sold, Participation Loans | Loan Losses |
| Schedule A, Section 4 | Commercial and Member Business Loans | Other Loan Information including Loans to Officials, Interest Rate Ceiling, Purchased Credit Impaired, and Purchased Credit Deteriorated |
| Schedule A, Section 5 | Troubled Debt Restructured Loans | Indirect Loans |
| Schedule A, Section 6 | Purchased Credit Impaired Loans | Loans Purchased and Sold under 701.22 and 701.23 |
| Schedule A, Section 7 | Purchased Credit Deteriorated Loans | 1- to 4-Family Residential Property and all other Consumer Real Estate |
| Schedule A, Section 8 | Commercial Lending | |
| Schedule B | Investments | |
| Schedule B, Section 1 | Held-to-Maturity and Available-for-Sale Debt Securities | |
| Schedule B, Section 2 | Trading Debt and Equity Securities | |
| Schedule B, Section 3 | Investment Maturity Distribution | |
| Schedule B, Section 4 | Investments – Memoranda including Realized Investment Gains (Losses), OTTI, Derivatives Hedge, Assets used to fund employee benefit or deferred compensation plans, and Charitable Donation Accounts | |
| Schedule C | Credit Union Service Organization | Liquidity |
| Schedule C, Section 1 | Unfunded Commitments | |
| Schedule C, Section 2 | Off-Balance Sheet Exposures | |
| Schedule C, Section 3 | Contingent Liabilities | |
| Schedule C, Section 4 | Borrowing Arrangements | |
| Schedule C, Section 5 | Borrowing Maturity Distribution | |
| Schedule D | Derivatives | Shares, Supplemental Information including Number of Members, Share Maturity Distribution, Additional share/deposit information, NCUA Insured Savings Computation and Additional Share Insurance |
| Schedule E | Bank Secrecy Act | Supplemental Information including Uninsured Secondary Capital, Grants, Credit Union Employees, Credit Union Branches, International Remittances, Money Services Businesses, and CUSOs |
| Schedule F | Derivatives | |
| Schedule G | Net Worth Calculation | |
| Schedule H | Complex Credit Union Leverage Ratio Calculation | |
| Schedule I | Risk Based Capital Ratio Calculation |