Modified Loans Not in Compliance with Modified Terms
Account DL0149: the amount of loans modified for borrowers experiencing financial difficulty that are 30 days or more past due, or in nonaccrual, under their modified terms. On the form from 2024-03-31, for filers that have adopted CECL. Its base is the modifications of account 1001F (troubled_debt_restructured), which a CECL filer holds for 12 months from the modification date (NCUA Call Report instructions, June 2024, Schedule A Section 2 item 27).
modified_loans_not_in_compliance · A figure a credit union files
Definition
One definition across the quarters release v2026.3.2 covers, Q1 2024 to Q3 2026.
The account it reads, and the sign each enters with.
| Account | NCUA's description, on the current form | Enters |
|---|---|---|
DL0149 | Borrower Experiencing Financial Difficulty Not in Compliance with Modified Loan Terms - Amount of Modified Loans | added |
The callseries expression
- From Q1 2024
dl0149
The release publishes no peer figures for this measure.
About the series
- Code
modified_loans_not_in_compliance· currency- Coverage
- Q1 2024 to Q3 2026: the cycles 2024-03-31 to 2026-09-30
- Ratios
- No ratio uses this measure.
- How to cite it
- QuarterCall Callseries, series
modified_loans_not_in_compliance, release v2026.3.2.
NCUA’s descriptions are the current Call Report form’s wording.
Source: NCUA Call Report; definitions from the catalogue of release v2026.3.2.
QuarterCall publishes analysis of publicly available NCUA Call Report data. Nothing here is investment, financial, or membership advice.