Adjusted Gain from Bargain Purchase due to Business Combinations completed during current quarter

Acct Code	Description	Tip for pulling data stored in CU*BASE
1004C	For each business combination completed during the current quarter, report any bargain purchase gain, only up to the amount of added retained earnings for that entity included in Account Code 1004B in accordance with NCUA Rules and Regulations.	No CU*BASE tip at this time.

 

The NCUA provides detailed descriptions on the Call Report Account Codes in their comprehensive Call Report Instructions available with the current Call Report on the http://www.ncua.gov website.

For more information about the 5300 Call Report Software, open the book.