Accounts Payable, Accrued Interest, & Other Liabilities
Prior to 2022-03-31 includes subordinated debt in net worth and non-trading derivative liabilities.
accounts_payable_and_other_liabilities · A figure a credit union files
Definition
Two versions. Release v2026.2.27 covers Q1 2019 to Q2 2026, so its figures break at Q1 2022. Why account codes change
- Q1 2022
825Aand925Aare no longer read. The series breaks here: a figure before it and one after are not read from the same accounts.
3 accounts, 2 of which a change of definition adds, drops or turns round.
| Account | NCUA's description, on the current form | Version 1until Q4 2021 | Version 2from Q1 2022 |
|---|---|---|---|
825 | Accounts Payable, Accrued Interest on Borrowings, and Other Liabilities | added | added |
825A | Not on the current form Not read from Q1 2022 | added | not read |
925A | Subordinated Debt or Grandfathered Secondary Capital included in Net Worth Not read from Q1 2022 | added | not read |
The callseries expressions
- Version 2, from Q1 2022
a825- Version 1, until Q4 2021
a825 + a825a + a925a
The form’s account 825 is a825 in an expression and in the release’s files.
The release publishes no peer figures for this measure.
About the series
- Code
accounts_payable_and_other_liabilities· currency- Coverage
- Q1 2019 to Q2 2026: the cycles 2019-03-31 to 2026-06-30
- NCUA
- NCUA's Financial Performance Report has a line defined by the same accounts. How the engine compares them
- Same accounts
- Total Borrowings also reads
925A.
- Total Borrowings also reads
- Ratios
- No ratio uses this measure.
- How to cite it
- QuarterCall Callseries, series
accounts_payable_and_other_liabilities, release v2026.2.27.
NCUA’s descriptions are the current Call Report form’s wording.
Source: NCUA Call Report; definitions from the catalogue of release v2026.2.27.
QuarterCall publishes analysis of publicly available NCUA Call Report data. Nothing here is investment, financial, or membership advice.