Loss Coverage Numerator
Loans delinquent 30 to 59 days (020B) and 60 days or more (041B), negative shares (644), foreclosed and repossessed assets (798A) and loans modified for borrowers in financial difficulty (1001F). A simplified form of NCUA's formula, which has more date-effective variants: its form from 2022.
loss_coverage_numerator · A figure computed from filed figures
Definition
One definition across the quarters release v2026.2.27 covers, Q1 2022 to Q2 2026.
The 5 accounts it reads, and the sign each enters with.
| Account | NCUA's description, on the current form | Enters |
|---|---|---|
020B | Total Delinquent Loans 30 to 59 Days | added |
041B | Total Reportable Delinquent Loans | added |
644 | Negative Shares as Included in All Other Unsecured Loans/Lines of Credit | added |
798A | Total Foreclosed and Repossessed Assets | added |
1001F | Total amount of outstanding TDR loans or modifications to borrowers experiencing financial difficulties | added |
The callseries expression
- From Q1 2022
a020b + a041b + a644 + a798a + a1001f
The form’s account 020B is a020b in an expression and in the release’s files.
The release publishes no peer figures for this measure.
About the series
- Code
loss_coverage_numerator· currency- Coverage
- Q1 2022 to Q2 2026: the cycles 2022-03-31 to 2026-06-30
- Same accounts
- All Other Assets also reads
798A. - Delinquent Loans 30-59 Days also reads
020B. - Delinquent Loans 60+ Days also reads
041B. - Delinquent Loans 60+ Plus Net Charge-Offs YTD also reads
041B. - Foreclosed and Repossessed Assets also reads
798A. - Total Foreclosed & Repossessed Loans also reads
644.
1 more
- Troubled Debt Restructured Loans also reads
1001F.
- All Other Assets also reads
- Ratios
- No ratio uses this measure. Ratios that use a measure with the same accounts:
- Delinquent Loans / Total Loans, through Delinquent Loans 60+ Days
- Delinquent Loans / Net Worth, through Delinquent Loans 60+ Days
- Delinquent Loans / Assets, through Delinquent Loans 60+ Days
- Other Non-Performing Assets / Total Assets, through Foreclosed and Repossessed Assets
- Fixed Assets & Foreclosed Assets / Total Assets, through Foreclosed and Repossessed Assets
- How to cite it
- QuarterCall Callseries, series
loss_coverage_numerator, 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.