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NCUA Issues letter to CUs on New Reporting Requirements

The National Credit Union Administration (NCUA) issued a letter to credit unions in advance of changes to the 5300 Call Report to replace existing reporting requirements on loan modifications with information on troubled debt restructurings (TDRs) specifically.  Revisions to the Call Report are necessary to implement requirements included in the Board’s May 2012 Final Rule on TDRs and loan-workout guidance.  The changes will be reflected in the December 31, 2012 5300 Call Report.

 

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