Undivided Earnings (a940 only)
Account 940 alone. Before 2022-Q1 this was the Undivided Earnings row of NCUA's Financial Performance Report (FPR, row SFI1_28). From 2022-Q1 that row is 940 plus 602, net income not yet closed to retained earnings; undivided_earnings is the measure that matches it.
undivided_earnings_raw · A figure a credit union files
Definition
One definition across the quarters release v2026.2.27 covers, Q1 2019 to Q2 2026.
The account it reads, and the sign each enters with.
| Account | NCUA's description, on the current form | Enters |
|---|---|---|
940 | Undivided Earnings | added |
The callseries expression
- Every cycle
a940
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
undivided_earnings_raw· 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
940. - Undivided Earnings also reads
940.
- 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
undivided_earnings_raw, 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.