Measure · filed by each credit union · dollars

CECL Transition Provision

Account NW0004: the CECL transition provision, as NCUA's rule determines it (12 CFR 702.703(c)).

cecl_transition_provision · A figure a credit union files

Definition

One definition across the quarters release v2026.2.27 covers, Q1 2023 to Q2 2026.

Definition

Version 1 from Q1 2023

The account it reads, and the sign each enters with.

Account	NCUA's description, on the current form	Enters
`NW0004`	CECL Transition Provision (as determined under 702.703(c))	added

The callseries expression

The release publishes no peer figures for this measure.

Code: cecl_transition_provision · currency
Coverage: Q1 2023 to Q2 2026: the cycles 2023-03-31 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: Net Worth for PCA (numerator, net of CECL transition) also reads NW0004.
Total Assets for PCA (denominator, simplified) also reads NW0004.
Ratios: No ratio uses this measure. Ratios that use a measure with the same accounts:
Net Worth / Total Assets excluding CECL Transition Provision, through Net Worth for PCA (numerator, net of CECL transition)
How to cite it: QuarterCall Callseries, series cecl_transition_provision, 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.