Measure · filed by each credit union · dollars

Accumulated Unrealized Losses for OTTI on HTM Debt Securities

Pre-2019: account a945. From 2019-03-31: replaced by eq0009.

unrealized_losses_otti_htm · A figure a credit union files

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 EQ0009 replaces 945. 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

2 accounts, 2 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
`EQ0009`	Accumulated Unrealized Gains (Losses) on Available for Sale Debt Securities Replaces 945 from Q1 2019	not read	added
`945`	Not on the current form Replaced by EQ0009 from Q1 2019	added	not read

The callseries expressions

The form’s account 945 is a945 in an expression and in the release’s files.

The release publishes no peer figures for this measure.

Code: unrealized_losses_otti_htm · 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 945 and EQ0009.
Other Reserves (FPR composite) also reads 945 and EQ0009.
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 unrealized_losses_otti_htm, 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.