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Data Dictionary

Item Number B328

CUMULATIVE EFFECT OF CHANGES IN ACCOUNTING PRINCIPALS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CUCPB328	2006-01-31	9999-12-31	No	NCUA 5310
SECFB328	2000-03-31	9999-12-31	Yes	SEC 1695/1696

Data Description:

No information available for this item.

NOTE:

Reported on the Focus Report.

COMPARABILITY:

Beginning 1/31/06, reported on Schedule IS for the CUCP report. The total monthly amount of cumulative effect of accounting changes. If you changed your method of recording investments in CUSOs that are Limited Liability Companies from the cost method to equity as a result of EITF 03-16: Accounting for Investments in Limited Liability Companies, you should enter the net effect of the change.

This amount is treated as a deduction from net income. Therefore, if it is a positive figure, it must be entered as a negative item.

Last update: Aug 03, 2026