The Federal Financial Institutions Examination Council’s member agencies are making several changes to the Uniform Bank Performance Report on or shortly after March 25, 2024. These changes are necessitated by the current expected credit losses methodology (CECL) nomenclature changes to the March 2024 Consolidated Reports of Condition and Income (Call Reports). In addition, changes are being made in response to the Accounting Standards Update 2022–02, “Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures.”
More information on the changes to the UBPR is available at UBPR March_2024_UBPR_Loan_Modification_CECL_Nomenclature
UBPR users should contact the FFIEC Central Data Repository (CDR) helpdesk at [email protected] or 1-888-237-3111 if they have any questions.
Media Contacts:
| OCC | Stephanie Collins | (202) 649-6870 |
| SLC | Laura Fisher | (202) 812-9813 |