Other Reserves (FPR composite)
Row SFI1_29 of the Summary Financial Information in NCUA's Financial Performance Report (FPR), from 2022-Q1: the equity components other than undivided earnings and net income, which are equity acquired in merger, other reserves, miscellaneous equity and the components of other comprehensive income. GAAP equity less 940 less 602. Before 2022-Q1 the FPR had no such row.
other_reserves_fpr · 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 The accounts stay the same, and the expression that combines them changes. 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.
9 accounts, 2 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 |
|---|---|---|---|---|
658 | Other Reserves (Appropriations of Undivided Earnings) | added | added | added |
658A | Equity Acquired in Merger | added | added | added |
668 | Appropriation for Non-Conforming Investments (SCU Only) | 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 |
996 | Noncontrolling Interest in Consolidated Subsidiaries | added | added | added |
945A | Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges | added | added | added |
945B | Other Comprehensive Income | added | added | added |
945C | Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Debt Securities | added | added | added |
The callseries expressions
- Version 3, from Q1 2022
a658 + a668 + a658a + a945a + a945c + eq0009 + a945b + a996- Version 2, Q1 2019 to Q4 2021
a658 + a658a + a668 + eq0009 + a996 + a945a + a945b + a945c- Version 1, Q3 2009 to Q4 2018
a658 + a658a + a668 + a945 + a996 + a945a + a945b + a945c
The form’s account 658 is a658 in an expression and in the release’s files.
The release publishes no peer figures for this measure.
About the series
- Code
other_reserves_fpr· 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
- GAAP Equity also reads
668,658,658A,996,945B,945A,945,945CandEQ0009. - Accumulated Unrealized Losses for OTTI on HTM Debt Securities also reads
945andEQ0009. - Accumulated Unrealized Gains/Losses on AFS Debt Securities also reads
945A. - Accumulated Unrealized Net Gains/Losses on Cash Flow Hedges also reads
945B. - Equity Acquired in a Merger also reads
658. - Miscellaneous Equity also reads
658A.
3 more
- OCI Component (945C) also reads
945C. - Other Comprehensive Income also reads
996. - Other Reserves (Appropriations of Undivided Earnings) also reads
668.
- GAAP Equity also reads
- Ratios
- No ratio uses this measure. Ratios that use a measure with the same accounts:
- GAAP Equity / Total Assets, through GAAP Equity
- How to cite it
- QuarterCall Callseries, series
other_reserves_fpr, 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.