GAAP Equity
Total GAAP equity: undivided earnings, the appropriation for non-conforming investments (state credit unions, through 2021), other reserves, equity acquired in mergers, miscellaneous equity, the components of other comprehensive income, and net income.
gaap_equity · A figure computed from filed figures
Definition
Three versions. Release v2026.2.27 covers Q1 2019 to Q2 2026, so its figures break at Q1 2022. Why account codes change
- Q1 2022
931is no longer read. The series breaks here: a figure before it and one after are not read from the same accounts. - Q1 2019
EQ0009replaces945. This change falls in the release’s first quarter, so the release’s series do not span it.
12 accounts, 3 of which a change of definition adds, drops or turns round.
| Account | NCUA's description, on the current form | Version 1Q3 2009 to Q4 2018 · before the release | Version 2Q1 2019 to Q4 2021 | Version 3from Q1 2022 |
|---|---|---|---|---|
940 | Undivided Earnings | added | added | added |
931 | Not on the current form Not read from Q1 2022 | added | added | not read |
668 | Appropriation for Non-Conforming Investments (SCU Only) | added | added | added |
658 | Other Reserves (Appropriations of Undivided Earnings) | added | added | added |
658A | Equity Acquired in Merger | added | added | added |
996 | Noncontrolling Interest in Consolidated Subsidiaries | added | added | added |
945B | Other Comprehensive Income | added | added | added |
945A | Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges | added | added | added |
EQ0009 | Accumulated Unrealized Gains (Losses) on Available for Sale Debt Securities Replaces 945 from Q1 2019 | not read | added | added |
945 | Not on the current form Replaced by EQ0009 from Q1 2019 | added | not read | not read |
945C | Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Debt Securities | added | added | added |
602 | Net Income (unless this amount is already included in Undivided Earnings) | added | added | added |
The callseries expressions
- Version 3, from Q1 2022
a940 + a668 + a658 + a658a + a996 + a945b + a945a + eq0009 + a945c + a602- Version 2, Q1 2019 to Q4 2021
a940 + a931 + a668 + a658 + a658a + a996 + a945b + a945a + eq0009 + a945c + a602- Version 1, Q3 2009 to Q4 2018
a940 + a931 + a668 + a658 + a658a + a996 + a945b + a945a + a945 + a945c + a602
The form’s account 940 is a940 in an expression and in the release’s files.
The release publishes no peer figures for this measure.
About the series
- Code
gaap_equity· 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
- Other Reserves (FPR composite) also reads
658,658A,668,945,996,945A,945B,945CandEQ0009. - Accumulated Unrealized Losses for OTTI on HTM Debt Securities also reads
945andEQ0009. - Undivided Earnings also reads
940and602. - Accumulated Unrealized Gains/Losses on AFS Debt Securities also reads
945A. - Accumulated Unrealized Net Gains/Losses on Cash Flow Hedges also reads
945B. - Appropriation for Non-Conforming Investments (state CUs) also reads
931.
7 more
- Equity Acquired in a Merger also reads
658. - Miscellaneous Equity also reads
658A. - Net Income (for GAAP Equity) also reads
602. - OCI Component (945C) also reads
945C. - Other Comprehensive Income also reads
996. - Other Reserves (Appropriations of Undivided Earnings) also reads
668. - Undivided Earnings (a940 only) also reads
940.
- Other Reserves (FPR composite) also reads
- Ratios
- GAAP Equity / Total Assets
gaap_equity_to_total_assets
- GAAP Equity / Total Assets
- How to cite it
- QuarterCall Callseries, series
gaap_equity, 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.