Changes DRAFT 2025-Q1

Call Report Form Changes

Page

3

Section

Statement of
Financial
Condition

Item

8

6

Schedule A,
Comment
Section 1

6

Schedule A,
Section 1

6

Schedule A,
Section 1

Account(s)
Previous Content
(if any)

018

New Content

March 2025
Justification
/Reason

Change
Date

Total Shares and Deposits - Must
agree to the amount reported on
Adding text to assist with Form
Schedule D, Section 2 in Account
completion.
SH0018 (Sum of Accounts 013 and
880)

Mar-25

Report the interest rate, number
and amount of credit union loans
Report the interest rate, number
on items 1 through 13 below. The
and amount of credit union loans
Number (Account Code 025A1) and
on items 1 through 13 below. The
Amount (Account Code 025B1)
Number (Account Code 025A1) and
reported on item 14 should equal
Amount (Account Code 025B1)
the Number (Account Code 025A)
reported on item 14 should equal
and Amount (Account Code 025B)
the Number (Account Code 025A)
Adding text to assist with Form
reported on page 2, item 16.
and Amount (Account Code 025B)
completion.
Report whole or partial loans
reported on page 2, item 16.
purchased by the credit union or
Report whole or partial loans
indirect loans in the appropriate
purchased by the credit union or
category within this section.
indirect loans in the appropriate
Complete Schedule A, Sections 2
category within this section.
through 8, as necessary. It is
Complete Schedule A, Sections 2
possible for a single loan to be
through 8, as necessary.
reported in multiple sections of
Schedule A.

Mar-25

Total Shares and Deposits (Sum of
Accounts 013 and 880)

15

031A and
Loans Granted Year-to-Date
031B

Loans Granted or Purchased Yearto-Date

Adding text to assist with Form
completion.

Mar-25

15a

Payday Alternative Loans (PALs I
031C and and PALs II) Granted Year-to-Date
031D
(also include amount in item 15)
(FCU Only)

Payday Alternative Loans (PALs I
and PALs II) Granted or Purchased Adding text to assist with Form
Year-to-Date (also include amount completion.
in item 15) (FCU Only)

Mar-25

DRAFT

Call Report Form Changes

Page

Section

Item

9

Schedule A,
Comment
Section 4

9

Schedule A,
Section 4

10

10

Schedule A,
Section 5

Schedule A,
Section 6

4

Comment

Comment

Account(s)
Previous Content
(if any)

New Content

March 2025
Justification
/Reason

Report loans outstanding to credit
union officials and senior executive
staff and purchased financial assets
with credit deterioration. Federal
Adding text to assist with Form
credit unions will also report loans
completion.
exceeding the interest rate ceiling.
It is possible for a single loan to be
reported in multiple sections of
Schedule A.

No previous content

Contractual Balance Outstanding
PC0001 and
and Recorded Investment Reported
PC0002
as Loans in Account 025B

Retiring these accounts, GAAP no
longer requires these items to be
disclosed.

Complete this section if the credit
union has any indirect loans
Complete this section if the credit
outstanding. Report all indirect
union has any indirect loans
loans reported on page 6 regardless
outstanding. Report all indirect
of acquisition method. Indirect
Adding text to assist with Form
loans reported on page 6 regardless
loan participations must also be
completion.
of acquisition method. Indirect
reported in Schedule A, Section 6. It
loan participations must also be
is possible for a single loan to be
reported in Schedule A, Section 6.
reported in multiple sections of
Schedule A.

No previous content

Complete this section if the credit
union purchased or sold any loans
under 701.22 or 701.23. It is
possible for a single loan to be
reported in multiple sections of
Schedule A.

DRAFT

Adding text to assist with Form
completion.

Change
Date

Mar-25

Mar-25

Mar-25

Mar-25

Call Report Form Changes

Page

11

11
11

Section

Item

Schedule A,
Section 7

Comment

Schedule A,
Section 7
Schedule A,
Section 7

Column
Heading
Column
Heading

11

Schedule A,
Comment
Section 8

18

Schedule C,
Section 4

18

Schedule C,
Section 4

Account(s)
Previous Content
(if any)

New Content

Justification
/Reason

Complete this section if the credit
union has outstanding 1- to 4Family Residential Property or
Other Non-commercial real estate
loans and lines of credit or has
Adding text to assist with Form
granted or purchased 1- to 4-Family
completion.
Residential Property or Other Noncommercial real estate loans and
lines of credit. It is possible for a
single loan to be reported in
multiple sections of Schedule A.

No previous content

Amount Granted Year-To-Date
704C3

March 2025

Amount Granted Year-To-Date

Amount Granted or Purchased Year- Adding text to assist with Form
To-Date
completion.
Amount Granted or Purchased Year- Adding text to assist with Form
To-Date
completion.

Complete this section if the credit
Complete this section if the credit
union has outstanding commercial
Adding text to assist with Form
union has outstanding commercial
loans or has sold commercial loans
completion.
loans or has sold commercial loans
year-to-date. It is possible for a
year-to-date.
single loan to be reported in
multiple sections of Schedule A.

Change
Date

Mar-25

Mar-25
Mar-25

Mar-25

1.e.

LQ0061,
FRB - excludes amounts reported in
LQ0046,
Federal Reserve Bank
Account LC0085 below
and LQ0047

Removing reference to items no
longer required to be reported

Mar-25

1.e.i.

LQ0062,
FRB Paycheck Protection Program
LC0085,
Lending Facility loans
and LC0047

Retiring these accounts; the
Paycheck Protection Program
Lending Facility is no longer
operational.

Mar-25

DRAFT

Call Report Form Changes

Page

18

19

19

19

19

Section

Schedule C,
Section 4

Schedule D,
Section 2

Schedule D,
Section 2

Schedule D,
Section 2

Schedule D,
Section 2

Item

2

Account(s)
Previous Content
(if any)

LQ0063

New Content

March 2025
Justification
/Reason

Change
Date

Adding this information will provide
Assets Pledged to secure deposits, insight into the amount of total
No previous content, new account other funding arrangements, and pledged assets and the availability of Mar-25
other counterparty requirements unencumbered assets to secure
future borrowings.

7

SH0020,
Member Shares - Brokered NonSH0021, No previous content, new account
Maturity Shares
and SH0022

Adding accounts for reporting the
number and amount of brokered
member non-maturity shares to
evaluate funding behavior and
market trends.

Mar-25

8

SH0023,
SH0024,
Member Shares - Brokered Term
SH0025, No previous content, new account
Shares
SH0026,
and SH0027

Adding accounts for reporting the
number and maturity distribution of
brokered member term shares to
evaluate funding behavior and
market trends.

Mar-25

9

10

966,
013A,
013B1,
013B2,
and
SH0013

Total Shares (Sum of each column)

Total Member Shares (Sum of each
Changing caption to match reporting Mar-25
column)

SH0028,
Nonmember Deposits - Brokered
SH0029, No previous content, new account
Non-Maturity Deposits
and SH0030

DRAFT

Adding accounts for reporting the
number and amount of brokered
nonmember non-maturity deposits
to evaluate funding behavior and
market trends.

Mar-25

Call Report Form Changes

Page

19

19

Section

Schedule D,
Section 2

Schedule D,
Section 2

Item

Account(s)
Previous Content
(if any)

New Content

March 2025
Justification
/Reason

Change
Date

11

SH0031,
SH0032,
Nonmember Deposits - Brokered
SH0033, No previous content, new account
Term Deposits
SH0034,
and SH0035

Adding accounts for reporting the
number and maturity distribution of
brokered nonmember term deposits Mar-25
to evaluate funding behavior and
market trends.

12

SH0036,
SH0037,
Nonmember Deposits - All Other
SH0038, No previous content, new account
Nonmember Deposits
SH0039,
and SH0040

Adding accounts for reporting the
number and maturity distribution of
all other nonmember deposits to
Mar-25
enable a more complete assessment
of nonmember deposits.

19

Schedule D,
Section 2

13

19

Schedule D,
Section 2

14

19

Schedule D,
Section 2

15

457,
880A,
880B1,
880B2,
and
SH0880
460,
018A,
018B1,
018B2,
and
SH0018
632

19

Schedule D,
Section 2

16

SH0041

19

Schedule D,
Section 2

17

631

Nonmember Deposits

Total Nonmember Deposits

Adjusting the caption to reflect what
Mar-25
is being reported.

Total Shares/Deposits (Sum of
items 7 and 8)

Total Shares/Deposits (Sum of
items 9 and 13)

Correcting the caption to reflect the
new item numbers.

Accounts Held by Nonmember
Public Units

Nonmember Public Unit Deposits

Adjusting the caption to reflect what
Mar-25
is being reported.

Mar-25

Adding an account for reporting
nonmember credit union deposits to
No previous content, new account Nonmember Credit Union Deposits
Mar-25
assist with determining regulatory
compliance.
Accounts Held by Member Public
Units

Member Public Unit Deposits

DRAFT

Adjusting the caption to reflect what
Mar-25
is being reported.

Call Report Form Changes

Page

19

19

19

Section

Schedule D,
Section 2

Schedule D,
Section 3

Schedule D,
Section 3

Item

18

Account(s)
Previous Content
(if any)

SH0042

March 2025
Justification
/Reason

Change
Date

No previous content, new account Reciprocal Deposits

Adding an account for reporting
reciprocal deposits. NCUA will use
this information to evaluate funding
behavior and market trends as
competition for deposits continues
to innovate.

Mar-25

Insured shares and deposits, as
described in Part 745 of the NCUA's
regulations, are authorized by state
law and issued to members (or
nonmembers in the case of lowincome designated credit unions),
other credit unions, or government
depositors. Report uninsured
shares in this section. Do not
include notes payable or other
forms of borrowings. Eligible
accounts are generally insured up
to $250,000 each.

Insured shares and deposits, as
described in Part 745 of the NCUA's
regulations, are authorized by state
law and issued to members (or
nonmembers in the case of lowincome designated credit unions),
other credit unions, or government
depositors. Report all shares that
are not insured by NCUA. Do not
include notes payable or other
forms of borrowings. Eligible
accounts are generally insured up
to $250,000 each.

Modifying the form-level instructions
to make it clear that only shares not
Mar-25
insured by the NCUA are reported in
Accounts 065A4 and 067A2.

ADDITIONAL SHARE INSURANCE
Report all shares that are insured
by additional share insurance.

Added form-level instructions to
make it clear that only shares that
are insured by another insurance
company (other than the Share
Insurance Fund) are reported in
Account 877.

New Content

ADDITIONAL SHARE INSURANCE

DRAFT

Mar-25

Call Report Form Changes

Page

19

Section

Schedule D,
Section 3

Item

3

Account(s)
Previous Content
(if any)

SH0065, Total Uninsured Shares and
SH0066, Deposits (Sum of Accounts 065A4
and SH0067 and 067A2)

March 2025

New Content

Justification
/Reason

Total Uninsured Shares and
Deposits (Sum of Accounts 065A4
and 067A2)

Accounts for reporting the maturity
distribution of total uninsured shares
and deposits. Though added,
collection of accounts SH0065,
SH0066, and SH0067 will skip March
2025 to give credit unions time to
develop reporting systems. CUOnline
Mar-25
will prevent entry of these accounts
by credit unions for March 2025.
NCUA will use this information to
evaluate depositor behavior and the
movement between uninsured nonmaturity shares and share
certificates.

DRAFT

Change
Date