Call Report References Based on Institution

Institutions that sell loans with servicing retained must properly report the resulting servicing rights and the associated balance sheet, income, and expense items. Our guides cover the accounting under FASB ASC 860-50, the fair value and amortization methods, the credit enhancement receivable and obligation arising under the FHLB MPF™ Program, and the regulatory capital treatment, with call report references keyed to each reporting form.

We previously published this material as a single document covering banks and credit unions. We now publish a separate guide for each reporting form, and each one carries the full respective guidance.

FFIEC 041 Call Report References

FFIEC 041 Call Report References for Loans Sold with Servicing Retained
Banks with $5 billion or more but less than $100 billion in total assets and no foreign offices, and banks under $5 billion engaged in complex, specialized, or higher-risk activities.

FFIEC 051 Call Report References

FFIEC 051 Call Report References for Loans Sold with Servicing Retained
Banks under $5 billion in total assets that qualify to file the abbreviated report and do not engage in complex, specialized, or higher-risk activities.

NCUA Call Report References

NCUA 5300 Call Report References for Loans Sold with Servicing Retained
Federally insured credit unions.