The NCUA produces FPRs using quarterly Call Report data submitted by credit unions. The FPR presents the data in the form of ratios, percentages, dollar amounts, and graphs. FPRs also present peer ratios for comparison to credit unions of similar asset size. The FPR is available in quarterly, semi-annual, and annual intervals. FPR data can identify cyclical and long-term trends, emerging and ongoing issues, inconsistent reporting, and areas for examiner follow up.
FPRs are publicly available on the Financial Performance Report page of the NCUA’s website. The NCUA, SSAs, and the public may use a customizable FPR to measure financial performance and key trends for a credit union or a group of credit unions. There are two types of FPR: standard, and custom.
Standard FPR
Standard FPRs are automatically emailed to credit unions and assigned examiners immediately following each Call Report submission. The following information is included in a standard FPR:
- Summary financial information
- Ratio analysis
- Assets
- Liabilities, shares, and equity
- Income and expenses
- Delinquent loans
- Loan losses, bankruptcies, and TDR loans
These components are discussed in greater detail in the FPR User's Guide.
Custom FPR
Credit unions and examiners can customize an FPR to include specific information by using the online FPR Application. In addition to the standard pages noted above, the FPR can be tailored to include the following information:
- Indirect and participation lending
- Real estate loans
- Member business or commercial loans
- Investments, cash, and cash equivalents
- Supplemental share information
- Off-balance-sheet unfunded commitments
- Borrowings
- Miscellaneous information about programs and services
- Customized peer group analysis
- Information systems and technology
These components are discussed in greater detail in the FPR User's Guide.
Last updated December 18, 2017
