Measure · computed from filed figures · dollars

Loss Coverage Denominator

Net worth + ALLL + ACL.

loss_coverage_denominator · A figure computed from filed figures

Definition

Two versions. Release v2026.2.27 covers Q1 2019 to Q2 2026, so its figures use one definition throughout. Why account codes change

Q1 2019 AS0048 is read. This change falls in the release’s first quarter, so the release’s series do not span it.

Definition

Version 1 before the release

Version 2 from Q1 2019

3 accounts, 1 of which a change of definition adds, drops or turns round.

Account	NCUA's description, on the current form	Version 1until Q4 2018 · before the release	Version 2from Q1 2019
`997`	Total Net Worth	added	added
`719`	Allowance for Loan & Lease Losses	added	added
`AS0048`	(CECL) Allowance for Credit Losses on Loans and Leases Read from Q1 2019	not read	added

The callseries expressions

The form’s account 997 is a997 in an expression and in the release’s files.

The release publishes no peer figures for this measure.

Code: loss_coverage_denominator · 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 719 and AS0048.
Allowance for Credit Losses on Loans (CECL) also reads AS0048.
Allowance for Loan and Lease Losses also reads 719.
Net Worth also reads 997.
Net Worth for PCA (numerator, net of CECL transition) also reads 997.
Ratios: No ratio uses this measure. Ratios that use a measure with the same accounts:
Net Worth + ALLL or ACL / Total Assets + ALLL or ACL, through ALLL or ACL (combined allowance)
Net Worth Growth (Annualized), through Net Worth
Delinquent Loans / Net Worth, through Net Worth
Borrowings / Total Shares & Net Worth, through Net Worth
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 loss_coverage_denominator, 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.