I. Financial Results - First Quarter 2024
Deposit Insurance Fund (DIF)
- For the first quarter of 2024, the DIF’s comprehensive income totaled $3.5 billion compared to a comprehensive loss of $12.1 billion for the same period last year. The year-over-year change of $15.6 billion was primarily due to a $17.6 billion decrease in provision for insurance losses, partially offset by a $2.4 billion decrease in U. S. Treasury securities market valuation adjustments and a $1.3 billion decrease in assessment revenue.
- The provision for insurance losses was negative $1.2 billion for the first quarter of 2024, primarily resulting from a net decrease in estimated losses resulting from the coverage of uninsured deposits pursuant to two separate systemic risk determinations for SVB and Signature Bank, which by law must be recovered through a special assessment. Both the receivable for the special assessment and assessment revenue were reduced as a result of the decrease in estimated losses.
- Assessment revenue was $2.0 billion for the first quarter of 2024, compared to $3.3 billion for the same period last year. The $1.3 billion decrease was primarily due to the $1.2 billion net decrease to the estimated losses associated with the protection of uninsured depositors mentioned above.
Assessments
- During March, the DIF recognized assessment revenue of $3.3 billion for the estimate of first quarter 2024 insurance coverage. Additionally, the DIF recognized a $44 million adjustment for lower-than-estimated collections for the fourth quarter 2023 insurance coverage, which decreased assessment revenue.
- On March 29, 2024, the FDIC collected $3.2 billion in DIF assessments for fourth quarter 2024 insurance coverage.