Measure · filed by each credit union · dollars
Allowance for Credit Losses on Loans (CECL)
Account AS0048, introduced with the current expected credit loss standard (CECL). Not present before 2019-03-31.
acl_on_loans · A figure a credit union files
Definition
One definition across the quarters release v2026.2.27 covers, Q1 2019 to Q2 2026.
Definition
Version 1 from Q1 2019
The account it reads, and the sign each enters with.
| Account | NCUA's description, on the current form | Enters |
|---|---|---|
AS0048 | (CECL) Allowance for Credit Losses on Loans and Leases | added |
The callseries expression
- From Q1 2019
as0048
The release publishes no peer figures for this measure.
About the series
- Code
acl_on_loans· currency- Coverage
- Q1 2019 to Q2 2026: the cycles 2019-03-31 to 2026-06-30
- Same accounts
- ALLL or ACL (combined allowance) also reads
AS0048. - Loss Coverage Denominator also reads
AS0048.
- ALLL or ACL (combined allowance) also reads
- Ratios
- No ratio uses this measure. Ratios that use a measure with the same accounts:
- How to cite it
- QuarterCall Callseries, series
acl_on_loans, 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.