Form NCUA 5300 NCUA 5300 Call Report Form and Instructions

NATIONAL CREDIT
UNION ADMINISTRATION
ALEXANDRIA, VA 22314-3428
OFFICIAL BUSINESS

MUST BE RECEIVED BY: January 20, 2012

TO THE BOARD OF DIRECTORS OF THE
CREDIT UNION ADDRESSED:
This booklet contains the fourth quarter 2011 5300 Call
Report. All credit unions must complete pages 1 – 10 of
this form. Page 11 is the PCA Net Worth Calculation
Worksheet and requires no input unless you have
completed a merger or acquisition that qualifies for
Business Combination Accounting (FAS 141) or intend to
use an optional Total Assets Election and/or Alternative
Risk Based Net Worth calculation to compute your net
worth ratio. Page 12 is the Standard Components of Risk
Based Net Worth Requirement worksheet which is
automated and requires no input. Pages 13 – 17 contain
supplementary schedules and should be completed as
applicable.
Please complete the Call Report using accounting and
statistical information from your credit union’s records as
of December 31, 2011. You may complete a paper copy
of the form; however, we urge you to consider filing your
Call Report using the online, web-based system. This
system is more efficient to use, more cost effective and
helps to ensure more accurate data.
Please return your completed Call Report information as
soon as possible, but no later than January 20, 2012.
You were mailed an instructional letter which provides
you with the appropriate return address. Please follow
these instructions carefully.
If you have any questions, please contact your National
Credit Union Administration Regional Office or your state
credit union supervisor, as appropriate.

NATIONAL
CREDIT UNION
ADMINISTRATION

FOURTH QUARTER
CALL REPORT

2011

CHANGES TO THE NCUA 5300 CALL REPORT
EFFECTIVE DECEMBER 31, 2011
Statement of Financial Condition – Page 2
•

Clarified the instructions for proper reporting of purchased participations not qualifying
for true sales accounting under GAAP.

•

Clarified the instructions for proper reporting of overdrawn share accounts.

Statement of Financial Condition – Page 3
•

Relocated account 925B1 – Uninsured Secondary Capital 1 - 3 Years to page 6,
Miscellaneous Information.

•

Relocated account 925B2 – Uninsured Secondary Capital > 3 Years to page 6,
Miscellaneous Information.

•

Relocated account 925 – Total Uninsured Secondary Capital to page 6, Miscellaneous
Information.

•

Added new account 925A1 – Subordinated Debt included in Net Worth 1 - 3 Years.

•

Added new account 925A2 – Subordinated Debt included in Net Worth > 3 Years.

•

Added new account 925A – Total Subordinated Debt included in Net Worth.

•

Clarified the instructions for proper reporting of overdrawn share accounts.

Statement of Income and Expense – Page 5
•

Clarified the instructions for Other Operating Income.

Miscellaneous Information – Page 6
•

Relocated account 925B1 – Uninsured Secondary Capital 1 - 3 Years from page 3,
Statement of Financial Condition.

•

Relocated account 925B2 – Uninsured Secondary Capital > 3 Years from page 3,
Statement of Financial Condition.

•

Relocated account 925 – Total Uninsured Secondary Capital from page 3, Statement of
Financial Condition.

Delinquent Loans – Page 7
•

Clarified the instructions for proper reporting of delinquent purchased credit impaired
loans.

Additional Delinquency Information – Page 8
•

Clarified the instructions for proper reporting of delinquent Small Business Administration
(SBA) loans.

Loan Charge Offs and Recoveries – Page 9
•

Clarified the instructions for Real Estate Loans Foreclosed Year-to-Date.

Liquidity, Commitments and Sources – Page 10
•

Clarified the instructions for Unfunded Commitments Committed through Third Party /
Indirect.

•

Clarified that Total Credit Lines include Total Committed Credit Lines and Total Credit
Lines at Corporate Credit Unions.

PCA Net Worth Calculation Worksheet – Page 11
•

Replaced account 925 – Uninsured Secondary Capital, with account 925A –
Subordinated Debt included in Net Worth.

•

Added account 1004C – Adjusted Gain from Bargain Purchase due to Business
Combinations completed during current quarter.

Schedule A – Specialized Lending, Section 1 – Page 13
•

Clarified the instructions for Indirect Loans.

Schedule A – Specialized Lending, Section 4 – Page 15
•

Clarified the instructions for Unsecured Business Loans.

Schedule A – Specialized Lending, Section 5 – Page 15
•

Clarified in the instructions that Modified Real Estate Loans also reported as Business
Loans should be included with Modified Loans secured by First Mortgages or Modified
Loans secured by Other Real Estate/Lines of Credit, as applicable.

The instructions to prepare this form meet the requirement to provide guidance to small credit unions under Section 212 of the Small
Business Regulatory Enforcement Fairness Act of 1996.
Public reporting burden of this collection of information is estimated to average 6.6 hours per response, including the time for
reviewing instructions, searching existing data needed, and completing and reviewing the collection of information. Send comments
regarding this burden estimate or any other aspects of this collection of information, including suggestions for reducing this burden
to:
National Credit Union Administration and to:
Office of Management and Budget
Office of the Chief Information Officer
Paperwork Reduction Project (3133-0004)
1775 Duke Street
Washington, DC 20503
Alexandria, VA 22314-3428

INSTRUCTIONS FOR REPORTING REQUIREMENTS
This form has been divided into two sections -- a core section and section of supplementary
schedules. All credit unions must complete the core section, pages 1 - 10. Supplementary
schedules A - C on pages 13 - 17 must be completed if they are applicable to your credit union.
SCHEDULE

REPORTING REQUIREMENT

A - Specialized Lending

Complete this schedule if your credit union:
● has indirect loans outstanding,
● has real estate loans outstanding or real estate
lending activity year to date,
● has purchased loans from other financial institutions
year to date,
● has participation loans outstanding or participation
lending activity year to date,
● has business loans outstanding or business lending
activity year to date, or
● has modified loans year to date or outstanding.

B - Investments, Supplemental Information

Complete this schedule if your credit union:
● has investments classified as Trading, Available for
Sale, or Held to Maturity,
● has non-security investments that meet the
requirements of Section 703.10(a),
● has investments purchased under an investment pilot
program as defined by Section 703.19,
● has investment repurchase agreements,
● has investments not authorized by the FCU Act or
NCUA Rules and Regulations, or
● has investments in brokered certificates of deposit or
brokered share certificates.

C - Credit Union Service Organization
(CUSO) Information

Complete this schedule if your credit union has a wholly
owned CUSO or has investments, loans, or an
aggregate cash outlay in CUSOs.

INSTRUCTIONS FOR CORRECTING A SUBMITTED CALL REPORT
If a submitted call report is not accurate and requires correction, a credit union is required to submit a
corrected Call Report immediately upon notification or a credit union's discovery of the need for a
correction. Online filing credit unions will make these corrections in the online system. Manual filing
credit unions will complete the paper form and return the form to their regulator.

Credit Union Name:_____________________________ Federal Charter/Certificate Number:________________

CERTIFICATION OF NCUA 5300 CALL REPORT AS OF DECEMBER 31, 2011
FOR CREDIT UNIONS FILING A MANUAL 5300 ONLY

By signing below, I hereby certify the information being submitted is complete and
accurate to the best of my knowledge and has been certified by the person below.  If
submitted information is not accurate, I understand I am required to submit a corrected
Call Report upon notification or the discovery of a need for correction. I understand
false entries and reports or statements, including material omissions, with intent to
injure or defraud the credit union, the National Credit Union Administration, its
examiners, or other individuals or companies is punishable under 18 U.S.C. 1006.     

Certifying Official:
Last Name:
Please Print

First Name:
Please Print

Last Name:
(Signature )

First Name:
(Signature )

Date:_________________________

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF DECEMBER 31, 2011
(ROUND CENTS TO THE NEAREST WHOLE DOLLAR. DO NOT REPORT CENTS)

Credit Union Name:________________________________________________________________
Federal Charter/Certificate Number: ______________________
This page must be completed by all credit unions
ASSETS
CASH:
Acct
Code

Amount

730A

1. Cash on Hand (Coin and Currency)………………………..…..…………………..……………………………..
2. Cash on Deposit (Amounts Deposited in Financial Institutions)

Amount

a. Cash on Deposit in Corporate Credit Unions………......………………….……..……

730B1

b. Cash on Deposit in Other Financial Institutions…………....………..…………...……

730B2
730B

c. Total Cash on Deposit (Amounts Deposited in Financial Institutions)…………………………………………..

730C

3. Cash Equivalents (Investments with Original Maturities of Three Months or Less)……….…………………..

INVESTMENTS: If your credit union reports amounts for items 4, 5, or 6 below, complete Schedule B - Investments, Supplemental Information.
A
<= 1 Year

B
Acct
Code

>1-3 Years

C1
Acct
Code

>3-5 Years

C2
Acct
Code

>5-10 Years

E

D
Acct
Code

> 10 Years

Acct
Code

TOTAL AMOUNT

Acct
Code

4. Trading Securities…………..

965A

965B

965C1

965C2

965D

965

5. Available for Sale Securities…

797A

797B

797C1

797C2

797D

797E

6. Held-to-Maturity Securities…..

796A

796B

796C1

796C2

796D

796E

744A

744B

744C1

744C2

744D

744C

672A

672B

672C1

672C2

672D

672C

7. Deposits in commercial banks,
S&Ls, savings banks…………….
8. Loans to and investments in
natural person credit unions …….
9. Membership capital at corp.
CUs/Nonperpetual Capital Account
10. Paid-in capital at corp.
CUs/Perpetual Contributed Capital
11. All other investments in corporate
credit unions…………..
12. All other investments……….
13. TOTAL INVESTMENTS
(Sum of Items 4-12)…….…
LOANS Held for Sale: See Instructions.

769A1

769A

769B1

769B

652A

652B

652C1

652C2

652D

652C

766A

766B

766C1

766C2

766D

766E

799A1

799B

799C1

799C2

799D

799I
Amount

14. Loans Held for Sale………………………………………………………………………………………………………………………………………………………………………

OMB No. 3133-0004
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NCUA 5300

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Page 1

Credit Union Name:________________________________________________ Federal Charter/Certificate Number:________________
STATEMENT OF FINANCIAL CONDITION AS OF DECEMBER 31, 2011
This page must be completed by all credit unions
ASSETS -- CONTINUED
LOANS & LEASES: Participation loans purchased by the credit union should be reported in the appropriate category in this section. If your credit
union has any real estate loans or member business loans outstanding or has originated any real estate loans or member business loans during the
reporting period, complete Schedule A - Specialized Lending.
Interest Rate

Acct
Code

Number of Loans

Acct
Code

Amount

Acct
Code

15. Unsecured Credit Card Loans………...……………….

521

993

396

16. All Other Unsecured Loans/Lines of Credit……...……

522

994

397

17. Short-Term, Small Amount Loans (STS) (Federal CU Only)…

522A

994A

397A

18. Non-Federally Guaranteed Student Loans………………….

595A

963A

698A

19. New Vehicle Loans…………...………………………..

523

958

385

20. Used Vehicle Loans………..……...……………………

524

968

370

21. Total 1st Mortgage Real Estate Loans/Lines of Credit

563

959

703

22. Total Other Real Estate Loans/Lines of Credit ……….

562

960

386

23. Leases Receivable………….....……………………….

565

954

002

24. Total All O her Loans/Lines of Credit…………..………

595

963

698

025A

025B

25. TOTAL LOANS & LEASES (Sum of items 15-24)………………………...….………
26. Less: Allowance for Loan & Lease Losses…………..…..…………………………...………...……………………….

719

Other Assets:
27. Foreclosed and Repossessed Assets

Number of
Loans

a. Real Estate…………………………….……

Acct
Code

Amount

798A1

798B1

b. Automobiles………………………………...

Acct
Code

798A2

798B2

c. O her…………….…………………………..

798B3

798A3

d. Total Foreclosed and Repossessed Assets………

798B

798A

Amount

Acct
Code

28. Land and Building………………………………….……………..……………………………...……....…………………..

007

29. Other Fixed Assets…………………………………………………………………………………………………...……..

008
794

30. NCUA Share Insurance Capitalization Deposit…………………………………………………………………………….
31. Intangible Assets

Amount

Acct
Code

a. Identifiable Intangible Assets…………………….…………………………..…….

009D1

b. Goodwill…….....…………………..…………………………………………………

009D2

c. Total Intangible Assets……………………………………………………………..

009D

32. Other Assets

Amount

Acct
Code

a. Accrued Interest on Loans……………………………….……...………………...

009A

b. Accrued Interest on Investments………………………….……………………….

009B

c. All Other Assets…………………….……………………………………………….

009C

d. Total Other Assets……….…......……………..…………………………………….

009

33. TOTAL ASSETS (Sum of items 1, 2c, 3, 13, 14, 25-26, 27d, 28, 29, 30, 31c, and 32d)………………………..…………

Number
34. Loans Granted Year-to-Date…………………………...…………………………….
a. Short-Term, Small Amount Loans (STS) Granted Year-to-Date
(include amount in Line 34 also) (Federal CU Only)
35. Loans Outstanding to Credit Union Officials and Senior Executive Staff…………

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

010
Acct
Code

Amount

Acct
Code

031A

031B

031C

031D

995

956

Page 2

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF DECEMBER 31, 2011
This page must be completed by all credit unions
A. < 1 Year

LIABILITIES:

Acct
Code

B1. 1 - 3 Years

Acct
Code

B2. > 3 Years

Acct
Code

C. Total Amount

Acct
Code

1. Draws Against Lines of Credit ……….......…..…….……………

883A

883B1

883B2

883C

2. Other Notes, Promissory Notes and Interest Payable……...…..

011A

011B1

011B2

011C

3. Borrowing Repurchase Transactions………………………..….

058A

058B1

058B2

058C

4. Subordinated Debt…………………...………………….…...….…

867A

867B1

867B2

867C

925A1

925A2

925A

860B1

860B2

860C

5. Subordinated Debt included in Net Worth……………...………
860A

6. TOTALS (each column)……………….…...…………....…………
7. Accrued Dividends & Interest Payable on Shares & Deposits……..……….....………………….…………………

820A

8. Accounts Payable and Other Liabilities……………….…………………..……………….………...…...……………

825

SHARES/DEPOSITS:

Dividend
Rate

Acct
Code

Number of
Accounts

Acct
Code

A. < 1 Year

Acct
Code

B1. 1 - 3 Years

Acct
Code

B2. > 3 Years

Acct
Code

C. Total Amount

Acct
Code

9. Share Drafts………………………….……

553

452

902A

902

10. Regular Shares…………………………..

552

454

657A

657

11. Money Market Shares……………………

532

458

911A

911

12. Share Certificates……………………..…

547

451

908A

908B1

908B2

908C

13. IRA/KEOGH Accounts……………………

554

453

906A

906B1

906B2

906C

14. All Other Shares……………………..…..

585

455

630A

630B1

630B2

630

966

013A

013B1

013B2

013

599

457

880A

880B1

880B2

880

460

018A

018B1

018B2

018

15. TOTAL SHARES…………………..…………
16. Nonmember Deposits…………….………
17. TOTAL SHARES and DEPOSITS…………

Additional Shares/ Deposits (Included in the Shares/Deposits Listed Above):

Amount

Acct

18. Accounts Held by Member Government Depositors…………………………………………………………………..

631

19. Accounts Held by Nonmember Government Depositors……………………………………………………………..

632

20. Employee Benefit Member Shares………………………………………………………………………………...……

633

21. Employee Benefit Nonmember Shares………………………………………………………………………………...

634

22. 529 Plan Member Deposits….…………………………………………………………………………………………..

635

23. Non-dollar denominated deposits…………………………………………………………………………………...….

636

24. Health Savings Accounts…………………………………………………………………………………………….….

637

25. Dollar Amount of Share Certificates = or > $100,000 (Excluding brokered share certificates par icipated
out by the broker in shares of less than $100,000)…………………………………………………………………..….

638

26. Dollar Amount of IRA/Keogh Accounts = or > $100,000….………………………………………………………....

639

27. Dollar Amount of Share Drafts Swept to Regular Shares or Money Market Accts as part of Sweep Program

641

28. Dollar Amount of Noninterest Bearing Transactional Accounts wi h balances > $250,000

642

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

Page 3

Credit Union Name:______________________________________________ Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF DECEMBER 31, 2011
This page must be completed by all credit unions

EQUITY:

Amount

Acct code

29. Undivided Earnings………………………………………………….………………………………………..……..……..……..

940

30. Regular Reserves…………………………...…………………………...…………………………………..……..……..……..

931

31. Appropriation for Non-Conforming Investments

(State Credit Unions ONLY)……..........………..……..…

668

32. Other Reserves.(Appropriations of Undivided Earnings)……………………………………………......……..……..……..

658

33. Equity Acquired in Merger…………………………………………………………………………………..……..……..……..

658A

34. Miscellaneous Equity ……….………....…………………….…………….………………………………..……..……..……..

996

35. Accumulated Unrealized Gains (Losses) on Available for Sale Securities…………………………………..……..……..

945

36. Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Debt Securities………………..……..……..

945C

37. Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges……....….……………………..……..……..……..

945A

38. Other Comprehensive Income (unless already included in item 35-37)…………………………………..……..……..……..

945B

39 Net Income (unless this amount is already included in Undivided Earnings)……..…………………..……..……..……..

602

40. TOTAL LIABILITIES, SHARES, AND EQUITY (Sum items 6-8,17, and 29-39) (Must equal line 33, P.2) ……..……..

014

If the credit union has any unfunded commitments or loans sold or swapped with recourse complete Pg 10 - Liquidity, Commitments & Sources.

NCUA INSURED SAVINGS COMPUTATION

(ROUND CENTS TO THE NEAREST WHOLE DOLLAR. DO NOT REPORT CENTS)
This section must be completed by all credit unions
Shares and deposits as described in Part 745 of the NCUA Rules and Regulations, if they are authorized by state law, and issued to members (or
nonmembers in the case of low-income designated credit unions), other credit unions, or government depositors. Do not include notes payable or other
forms of borrowings. Eligible accounts are generally insured up to $250,000 each. Noninterest bearing transactional accounts (interest or dividends are not
accrued or paid) are fully insured separate from, and in addition to, other coverage.
(See instructions for the following line items)

Uninsured Amount

Acct Code

A. Uninsured IRA and KEOGH Member Shares and Deposits.

065A1

A1. Uninsured KEOGH Member Shares and Deposits for Employee Benefit Plans.

065A3

B. Uninsured Employee Benefit Member Shares and Deposits.

065B1

C. Uninsured Member 529 Plan Deposits.

065C1

D. Uninsured Member Accts Held by Government Depositors.

065D1

E. Other Uninsured Member Shares and Deposits.

065E1

F. TOTAL UNINSURED MEMBER SHARES AND DEPOSITS (A+A1+B+C+D+E)

065A4

G. Uninsured Nonmember Employee Benefit Shares and Deposits.

067A1

H. Uninsured Nonmember Accts Held by Government Depositors.

067B1

I. Other Uninsured Nonmember Shares and Deposits.

067C1

J. TOTAL UNINSURED NONMEMBER SHARES AND DEPOSITS (G+H+I)

067A2

K. TOTAL UNINSURED SHARES AND DEPOSITS (F+J)

068A

L. TOTAL INSURED SHARES AND DEPOSITS (item 17 from page 3 less item K)

069A

OMB No. 3133-0004
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NCUA 5300

Page 4

Credit Union Name:__________________________________________________________
Federal Charter/Certificate Number:________________

STATEMENT OF INCOME AND EXPENSE
This page must be completed by all credit unions.
Report year-to-date numbers for the period JANUARY 1, 2011 - DECEMBER 31, 2011
Amount

INTEREST INCOME YEAR-TO-DATE: JANUARY 1, 2011 TO DECEMBER 31, 2011

Acct
Code

1.

Interest on Loans (Gross-before interest refunds)…..…..……………………….………………………

110

2.

(Less) Interest Refunded…………….…………...…………..……………………………………………

119

3.

Income from Investments (Including Interest and Dividends)…..………………...……………….………

120

4.

Trading Profits and Losses (Realized and Unrealized Gains/Losses)…………………………..……

124

5.

TOTAL INTEREST INCOME (Sum of items 1-4)………...………………...………………………………

115

INTEREST EXPENSE YEAR-TO-DATE: JANUARY 1, 2011 TO DECEMBER 31, 2011
6.

Dividends on Shares (Includes dividends earned during current period)……………………...………

380

7.

Interest on Deposits (Total interest exp for deposit accounts) (State

381

8.

Interest on Borrowed Money……………………………………...……………………..…………………

340

9.

TOTAL INTEREST EXPENSE (Sum of items 6-8)………………………….………………………….........

350

10.

Provision for Loan & Lease Losses…………………….……...…………………………………………

300

11.

NET INTEREST INCOME AFTER PROVISION FOR LOAN AND LEASE LOSSES

Credit Union ONLY)…

116

(Item 5 less item 9 less item 10)……………………………..…………………………………......………
NON-INTEREST INCOME YEAR-TO-DATE: JANUARY 1, 2011 TO DECEMBER 31, 2011
12.

Fee Income…………………………………………………………………………..…………………………

131

13.

Other Operating Income (Include unconsolidated CUSO Income)…………………………...…………

659

14.

Gain (Loss) on Investments (DO NOT include Gain or Loss on Trading Securities)………………

420

14a. Total O her-Than-Temporary Impairment (OTTI) Losses…

420A

14b. Less: Portion OTTI Losses in Other Comprehensive Income..

420B

14c. OTTI Losses Recognized in Earnings (Include in Item 14)…

420C

15.

Gain (Loss) on Disposition of Fixed Assets……………………………………….………………………

430

16.

Gain from Bargain Purchase (Merger)………………………………………………………………………

431

17.

Other Non-operating Income (Expense)……………………………………..………………………………

440

18.

TOTAL NON-INTEREST INCOME (Sum of items 12-17)…………………………..…………………………

117

NON-INTEREST EXPENSE YEAR-TO-DATE: JANUARY 1, 2011 TO DECEMBER 31, 2011
19.

Total Employee Compensation and Benefits……………………………….………………………………

210

20.

Travel and Conference Expense………………………………………….………………………………

230

21.

Office Occupancy Expense…………………………..……………………………………………………

250

22.

Office Operations Expense……………………………………..……………………………………………

260

23.

Educational and Promo ional Expenses……………………………...…………………………………

270

24.

Loan Servicing Expense………………………………………..…………………………………………

280

25.

Professional and Outside Services……………………………...…………………………………………

26.

Member Insurance

Amount

290
Acct
Code

26a. NCUSIF Premium Expense……………………………………

311A

26b. Temporary Corporate CU Stabilization Fund Assessment…

311

26c. Other Member Insurance Expense…………………………..

310A

26d. Total Member Insurance…………..…………………………………...……………………………

310

27.

Operating Fees (Examination and/or supervision fees)………………………..…………………………

320

28.

Miscellaneous Operating Expenses………………………………….………………………………………

360

29.

TOTAL NON-INTEREST EXPENSE (Sum of items 19-28)………………………….……………………

671

30.

NET INCOME (LOSS) (line 11 plus line 18 less line 29)…………………………...…………………

661A

RESERVE TRANSFERS YEAR-TO-DATE: JANUARY 1, 2011 TO DECEMBER 31, 2011
31.

Transfer to Regular Reserves……………………………….………………………………………………….

393

OTHER CALCULATIONS
32.

NET INCOME (LOSS) EXCLUDING NCUSIF PREMIUMS AND TEMPORARY CORPORATE CU STABILIZATION
FUND ASSESSMENT REPORTED ON LINES 26a & 26b (Item 30 + Item 26a+ Item 26b)…………………………

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

660A

Page 5

Credit Union Name:______________________________________________ Federal Charter/Certificate Number:________________
12/31/2011
MISCELLANEOUS INFORMATION
This page must be completed by all credit unions
1.

875

Does your credit union maintain share/deposit insurance coverage in addition to the NCUSIF?
Yes/No

(Do not include Life Savings and Borrowers' Protection Insurance or Surety Bond Coverage.)
a. If so, indicate the name of the insurance company……………………….

876

b. Dollar amount of shares and/or deposits insured by the company named above…………………

877

Number of current members (not number of accounts)…………………………………………………….

083

3.

Number of potential members……………………………………………………………………………...….

084

4.

Number of credit union employees who are:

2.

5.

a. Full-Time (26 hours or more per week)…………………………………………………………………..

564A

b. Part-Time (25 hours or less per week)……………………………………………………………….….

564B

Provide the aggregate of all capital and operating lease payments on fixed assets, without

980

discounting commitments for future payments to present value……..……..……..……..……..………

1003

6. Has the credit union completed a merger or acquisition that qualifies for Business Combination Accounting
(FAS 141R) after January 1, 2009? If this answer is "Yes" please complete line 7 on Page 11.
7.

If you have a transactional world wide website, how many members use it………………..……..……..……..

8.

Does the credit union plan to add any new branches or expand existing facilities in the next 12 months?.....

Yes/No
892B
566B
Yes/No

1 - 3 Years
9.

Uninsured Secondary Capital (Low-Income Designated CUs Only)…….

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

Acct
Code
925B1

> 3 Years

Acct
Code
925B2

Total Amount

Acct
Code
925

Page 6

Federal Charter/Certificate Number:________________
12/31/2011

Credit Union Name:_________________________________________
DELINQUENT LOANS BY COLLATERAL TYPE
This page must be completed by all credit unions

Report Number Only
TOTAL NUMBER OF DELINQUENT LOANS BY COLLATERAL
TYPE

Reportable Delinquency
1 to <2 months

2 to <6 months

6 to <12 months

12 months and over

Total Number of
Reportable Delinquent
Loans
045A

1a. Unsecured Credit Card Loans....................................................

024A

026A

027A

028A

2a. Short-Term, Small Amount Loans (STS) (Federal CU Only)....

089A

127A

128A

129A

130A

053A

053B

053C

053D

053E

1. Fixed Rate (incl. Hybrid/Balloon > 5yrs)................................

029A

029B

029C

029D

029E

2. Adjustable Rate (incl. Hybrid/Balloon 5 yrs or less)..............

030A

030B

030C

030D

030E

1. Fixed Rate/Hybrid/Balloon..................................................

032A

032B

032C

032D

032E

2. Adjustable Rate..................................................................

033A

033B

033C

033D

033E

6a. Leases Receivable................................................................

034A

034B

034C

034D

034E

7a. All Other Loans (See Instructions).........................................

035A

035B

035C

035D

035E

8a. TOTAL NUMBER OF DELINQUENT LOANS......................

020A

021A

022A

023A

041A

3a. Non-Federally Guaranteed Student Loan...................................
4a. 1st Mortgage Real Estate Loans/Lines of Credit

5a. Other Real Estate Loans/Lines of Credit

Report Amount Only
TOTAL AMOUNT OF DELINQUENT LOANS BY COLLATERAL
TYPE

Reportable Delinquency
1 to <2 months

2 to <6 months

6 to <12 months

12 months and over

Total Amount of
Reportable Delinquent
Loans

1b. Unsecured Credit Card Loans..................................................

024B

026B

027B

028B

045B

2b. Short-Term, Small Amount Loans (STS) (Federal CU Only)...

089B

127B

128B

129B

130B

3b. Non-Federally Guaranteed Student Loans...............................

020T

021T

022T

023T

041T

1. Fixed Rate (incl. Hybrid/Balloon > 5yrs)...............................

751

752

753

754

713A

2. Adjustable Rate (incl. Hybrid/Balloon 5 yrs or less).............

771

772

773

774

714A

1. Fixed Rate/Hybrid/Balloon..................................................

755

756

757

758

715A

2. Adjustable Rate..................................................................

775

776

777

778

716A

6b. Leases Receivable................................................................

020D

021D

022D

023D

041D

7b. All Other Loans (See Instructions).........................................

020C

021C

022C

023C

041C

8b. TOTAL DELINQUENT LOANS (AMOUNT).........................

020B

021B

022B

023B

041B

4b. 1st Mortgage Real Estate Loans/Lines of Credit

5b. Other Real Estate Loans/Lines of Credit

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

Page 7

Federal Charter/Certificate Number:________________
12/31/2011

Credit Union Name:_________________________________________
ADDITIONAL DELINQUENCY INFORMATION
(Included in the delinquent loan information reported on Page 7)
This page must be completed by all credit unions

Report Number Only
Reportable Delinquency

1 to <2 months

2 to <6 months

6 to <12 months

12 months and over

Total Number of
Reportable Delinquent
Loans

036A

036B

036C

036D

036E

10a. Participation Loans………...………………………….

037A

037B

037C

037D

037E

11a. Interest Only & Payment Option 1st Mortgage Loans

038A

038B

038C

038D

038E

12a. Interest Only & Payment Option Other RE/LOCs Loans

039A

039B

039C

039D

039E

13a. Residential Construction- Excluding Business Purpose

040A

040B

040C

040D

040E

14a. Member Business Loans excluding Agricultural Lns

043A

043B

043C

043D

043E

15a. Agricultural Loans………...…………………………..

044A

044B

044C

044D

044E

16a. Nonmember Business Loans excluding Agricultural Lns

046A

046B

046C

046D

046E

17a. Business Construction & Development Loans…….

047A

047B

047C

047D

047E

18a. Modified 1st Mortgage Real Estate Loans……...…...

048A

048B

048C

048D

048E

19a. Modified Other Real Estate Loans\Lines of Credit….

049A

049B

049C

049D

049E

20a. Modified RE Loans also reported as business loans

050A

050B

050C

050D

050E

21a. Modified Consumer Loans NOT Secured by Real Estate

051A

051B

051C

051D

051E

22a. Modified Business Loans NOT Secured by Real Estate

052A

052B

052C

052D

052E

9a.

Indirect Loans…….………...……………………………

Report Amount Only
Reportable Delinquency

1 to <2 months
9b.

Indirect Loans…….………...……………………………

10b. Participation Loans………...………………………….

OMB No. 3133-0004
Expires 8/31/2012

2 to <6 months

6 to <12 months

12 months and over

Total Amount of
Reportable Delinquent
Loans

020E

021E

022E

023E

041E

020F

021F

022F

023F

041F

11b. Interest Only & Payment Option 1st Mortgage Loans

020I

021I

022I

023I

041I

12b. Interest Only & Payment Option Other RE/LOCs Loans

020M

021M

022M

023M

041M

13b. Residential Construction- Excluding Business Purpose

020N

021N

022N

023N

041N

14b. Member Business Loans excluding Agricultural Lns

020G

021G

022G

023G

041G
041H

15b. Agricultural Loans………...…………………………..

020H

021H

022H

023H

16b. Nonmember Business Loans excluding Agricultural Lns

020P

021P

022P

023P

041P

17b. Business Construction & Development Loans…….

020Q

021Q

022Q

023Q

041Q

18b. Modified 1st Mortgage Real Estate Loans……...…...

020J

021J

022J

023J

041J

19b. Modified Other Real Estate Loans\Lines of Credit….

020K

021K

022K

023K

041K

20b. Modified RE Loans also reported as business loans

020L

021L

022L

023L

041L

21b. Modified Consumer Loans NOT Secured by Real Estate

020R

021R

022R

023R

041R

22b. Modified Business Loans NOT Secured by Real Estate

020S

021S

022S

023S

041S

NCUA 5300

Page 8

Credit Union Name:______________________________________________ Federal Charter/Certificate Number:________________
12/31/2011
LOAN CHARGE OFFS AND RECOVERIES
This page must be completed by all credit unions
YTD
Charge Offs

LOAN LOSS INFORMATION

Acct
Code

YTD
Recoveries

Acct Code

1. Unsecured Credit Card Loans………………………..

680

681

2. Short-Term, Small Amount Loans (STS) (Federal CU Only)…

136

137

550T

551T

4. Total 1st Mortgage Real Estate Loans/ Lines of Credit

548

607

5. Total Other Real Estate Loans/ Lines of Credit………

549

608

6. Leases Receivable….………………………………..

550D

551D

7. All Other Loans (See Instructions)…………………..

550C

551C

550

551

3. Non-Federally Guaranteed Student Loans………………….

8. Total Charge Offs and Recoveries………..…..
YTD

ADDITIONAL LOAN LOSS INFORMATION

Charge Offs

(Included in the loan losses reported above.)

Acct
Code

YTD
Recoveries

Acct Code

9. Indirect Loans………………………………………

550E

551E

10. Participation Loans…………………………………..

550F

551F

11. Interest Only & Payment Option 1st Mortgage Loans

550I

551I

12. Interest Only & Payment Option O her RE/LOCs Loans

550M

551M

13 Residential Construction- Excluding Business Purpose

550N

551N

14. Member Business Loans excluding Agricultural Loans

550G

551G

15. Agricultural Loans……...……………………………..

550H

551H

16. Nonmember Business Loans excluding Agricultural Loans

550P

551P

17. Business Construction & Development Loans

550Q

551Q

18. Modified 1st Mortgage Real Estate Loans……………

550J

551J

19. Modified Other Real Estate Loans\Lines of Credit…..

550K

551K

20. Modified Real Estate Loans also reported as business loans

550L

551L

21. Modified Consumer Loans NOT Secured by Real Estate…..

550R

551R

22. Modified Business Loans NOT Secured by Real Estate…..

550S

551S

23. All loans charged off due to Bankruptcy YTD………

682

24. Number of members with loans (outstanding) who have filed for:

No. of Members

Acct Code

a. Chapter 7 Bankruptcy YTD……………………..

081

b. Chapter 13 Bankruptcy YTD……………………

082

c. Chapter 11 & 12 Bankruptcy YTD……………………

088
Amount

Acct Code
971

25. Total Outstanding loan balances subject to bankruptcies identified in items 24a - 24c.

No. of Loans
26. Real Estate Loans Foreclosed Year-to-Date (Report Balance at time of Foreclosure)

Acct
Code
1005A

Amount

Acct Code
1005

27. Congressional Reporting Requirement
a. Dollar amount of loans with interest rates that exceed 15% (Federal Credit Unions Only)........................
b. Aggregate weighted average interest rate for the loans
with interest rates that exceed 15% (Federal Credit Unions Only).............................................................

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

567
568

Page 9

Credit Union Name:______________________________________________ Federal Charter/Certificate Number:________________
12/31/2011
LIQUIDITY, COMMITMENTS AND SOURCES
All credit unions must complete lines 1 through 9, if applicable.

OFF-BALANCE SHEET COMMITMENTS AND OTHER ITEMS

1.

Unfunded Commitments for Business Loans

Amount Committed
Directly by Credit
Union

Acct
Code

Amount Committed
through Third Party /
Indirect

Acct
Code

Acct Code

A. Commercial Real Estate………………………...…….

814C

814C1

814

B. Construction & Land Development…………………

814A2

814A3

814A1

C. Outstanding Letters of Credit……........………………

813A

813B

813

D Other Unfunded Business Loan Commitments……..

814A4

814A5

814A

E Total Unfunded Commitments for Business Loans

2.

Total Amount

814E

Unfunded Commitments for All Remaining Loans (Non-Business Loans)
A. Revolving Open-End lines secured by 1-4 Family
Residential Properties…………………………………..
B. Credit Card Lines…………........…..………………...…

811A3

811A4

811

812A

812B

812

C. Unsecured Share Draft Lines of Credit………….....…

815A

815B

815

D. Overdraft Protection Program Commitments……...…

822A

822B

822

811A1

811A2

811A

811B1

811B2

811B

G. Proprietary Reverse Mortgage Products………….....

811C1

811C2

811C

H. Other Unfunded Commitments…………….…………

816B1

816B2

816

E. Residential Construction Loans-Excluding
Business Purpose………………………………………
F. Federally Insured Home Equity Conversion
Mortgages (HECM)(Reverse Mortgages)……………

I. Total Unfunded Commitments for Non-Business Loans

816E

Total Unfunded Commitments for all
loan types (Sum items 1A-D and 2A-H)……

3.

816A1

816A2

Dollar Amount of Pending Bond Claims……………………...…….……………………………………………………

816A

818

CONTINGENT LIABILITIES
4.

Loans Transferred with Limited Recourse Qualifying for Sales Accounting………………………………………..

5.

Other Contingent Liabilities…………………………………..…..…………………………………………………………

819
818A

CREDIT AND BORROWING ARRANGEMENTS
6.

Amount of Borrowings Subject to Early Repayment at Lender’s Option……………………………………………..

7.

Lines of Credit

8.

9.

865A

a. Total Credit Lines………………..……………….………………………………………………………………………

881

b. Total Committed Credit Lines……......…………...…………………………………………………………………….

882

c. Total Credit Lines at Corporate Credit Unions……………………………………………………………………….

884

Borrowings Outstanding from Corporate Credit Unions
a. Line of Credit…………………………………………………………….………………………………………………..

885A

b. Term Borrowings………………………………………………………………………………………………..………..

885B

Assets Pledged to Secure Borrowings…………………………………………………………………………………..

878

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

Page 10

Credit Union Name:______________________________________________

Federal Charter/Certificate Number:________________
12/31/2011

PCA NET WORTH CALCULATION WORKSHEET
Credit unions are not required to provide input on this page unless it has chosen an alternative total assets option offered on lines
10 through 12 to calculate Net Worth, have elected to calculate an alternative Risk Based Net Worth ratio, or completed a merger/
acquisition after 12/31/2008.
o Online Filers : Information entered on preceding schedules will populate line items below in the online 5300 System,
excluding items 7a - 7d and optional items 10, 11 and 12.
o Manual Call Report Filers : Use this page as a manual net worth calculation worksheet. If you have had any
any business combinations, complete items 7a - 7d.
NET WORTH TO TOTAL ASSETS RATIO
NUMERATOR: NET WORTH

Amount

Acct
Code

1. Undivided Earnings………………………………………………….………………………….……………………………..

940

2. Regular Reserves………………………………...………...………………..……………………………………………….

931

3. Appropriation for Non-Conforming Investments (State Credit Union ONLY)……………………………………………

668

4. Other Reserves (Appropriations of Undivided Earnings)………………………………………..………………………..

658

5. Subordinated Debt included in Net Worth………………..………………………………………………………………….

925A
602

6. Net Income (unless this amount is already included in Undivided Earnings)…………………………………………….
7. Adjusted Retained Earnings acquired through Business Combinations

Amount

a. Prior Quarter-End Adjusted Retained Earnings acquired through Business
Combinations……………………………………………………………………..
b. Adjustments made to Retained Earnings acquired through Business
Combinations during current quarter (See Instructions)……………………..
c. Adjusted Gain from Bargain Purchase due to Business Combinations
completed during current quarter (See Instructions)………………………….

Acct
Code
1004A
1004B
1004C

d. Current Quarter's Total Adjusted Retained Earnings acquired through
Business Combina ions (7a + 7b - 7c)………………………………………………………………………………
8. TOTAL NET WORTH (Sum of items 1-6 and 7d)………………...…...………………….………………………………

1004
997

DENOMINATOR: TOTAL ASSETS
9. Total Assets (quarter-end)……………………………………...……………………………………………………………

010

Total Assets Elections (Optional)
Retain line 9 quarter-end total assets above as net wor h ratio denominator, or select one of the total assets computation options below by input ing
the result in the appropriate line item. Line 13 below will compute your net worth ratio using line 9 quarter-end total assets as your denominator
unless you enter an amount in line 10, 11 or 12.
10. Average of Daily Assets over the calendar quarter…………………………………………...………………………….

010A

11. Average of the three month-end balances over the calendar quarter………………………………………………….

010B

12. The average of the current and three preceding calendar quarter-end balances………………………………………

010C
998

13. Net Worth Ratio (Line 8 divided by line 9, 10, 11 or 12)
14a. Risk Based Net Wor h (RBNW) Requirement (Standard Calculation)…………………………………………………..
b. Risk Based Net Worth (RBNW) Alternative Method under Sec ion 702.107…………………………………………..

999
999A

15. Net Worth Classification if credit union is not new. (Based upon Call Report
data only. See instructions)…………………………………………………………………….....…………………………

700

16. Net Worth Classification if credit union is a new credit union………………………….…………………………………

701

A "New" credit union has less than $10 million in assets and was chartered
in he last 10 years. (Based upon Call Report data only. See instructions)

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

Page 11

Credit Union Name:______________________________________________ Federal Charter/Certificate Number:________________
12/31/2011
STANDARD COMPONENTS OF
RISK BASED NET WORTH REQUIREMENT (RBNW)
(AUTOMATED -- NO INPUT NECESSARY)
This information below is provided only for your information. No credit union is required to provide input on this page.
Information entered on preceding schedules will populate the line items below in the online 5300 System.
Manual Call Report filers will also leave these items blank.
A RBNW Requirement is only applicable for those credit unions with assets greater than $10,000,000 and a RBNW requirement greater
than six percent.
A
Risk portfolio

B
Dollar balance

Quarter-end total assets
Assets, line 33 (Acct 010)

C
Amount as percent of
quarter-end total
assets

D
Risk weighting

E
Amount times
risk weighting

F
Standard
component

100.0000%

(a) Long-term real estate loans
Sched A Sect 2 Line 10 (Acct. Code 710) less:
Sched A Sect 4 Line 9 (Acct. Code 718)
Sched A Sect 2 Line 17 (Acct. Code 712)
Threshold amount: 0 to 25%
Excess amount: over 25%

0.06
0.14

(b) MBLs outstanding
Sched A Sect 4 line 7 (Acct. Code 400)
Threshold amount: 0 to 15%
Threshold amount: >15 to 25%
Excess amount: over 25%

0.06
0.08
0.14

(c) Investments
Weighted-average life:
Page 1 Lines 2c, 3 and 13:
0 to 1 year (Acct. Code 799A1 + 730B + 730C-738A-739A)
> 1 year to 3 years (Acct. Code 799B-738B-739B)
> 3 years to 5 years (Acct. Code 799C1-738C-739C)
> 5 years to 10 years (Acct. Code 799C2-738D-739D)
> 10 years (Acct. Code 799D-738E-739E)

0.03
0.06
0.12
0.12
0.20

(d) Low-risk assets
Assets Line 1 (Acct. Code 730A)
Assets Line 30 (Acct. Code 794)
Schedule B Line 1b (Acct. Code 740)
Sum of risk portfolios (a) through (d) above

.00

(e) Average-risk assets
0.06

Assets, line 33 (Acct. Code 010) less: Risk portfolio items (a)
through (d) above
(f) Loans sold with recourse
Page 10, Line 4 (Acct. Code 819)

0.06

(g) Unused MBL commitments
Sched A Sect 4 line 8 (Acct. Code 814B)

0.06

(h) Allowance (Credit limited to 1.5% of loans)
Assets, line 26 (Acct. Code 719)
Sum of standard components:
RBNW requirement (Acct. Code 999B)

OMB No. 3133-0004
Expires 8/31/2012

(1.00)

NCUA 5300

Page 12

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________
12/31/2011

SCHEDULE A
SPECIALIZED LENDING
Section 1: If your credit union has indirect loans, complete this section.
Section 2: If your credit union has any real estate loans outstanding or has originated any real estate loans year-to-date, complete this section.
Section 3: If your credit union has any participation loans outstanding or sold loans or participations year-to-date, complete this section.
Section 4: If your credit union has any business loans outstanding or has originated/purchased any business loans year-to-date, complete this section.
If these loans are secured by real estate, complete section 2 also.
Section 5: If your credit union has any modified loans outstanding or has modified any loans year-to-date, complete this section.

SECTION 1 - INDIRECT LOANS
1. INDIRECT LOANS

Number

Acct
Code

Acct
Code

Amount

a. Indirect Loans - Point of Sale Arrangement……………………………………

617B

618B

b. Indirect Loans - Outsourced Lending Relationship……………………………

617C

618C

c. TOTAL OUTSTANDING INDIRECT LOANS……………...……………………..

617A

618A

You may stop here if your credit union has no real estate loans or member business loans outstanding and has not originated
any real estate loans or member business loans year-to-date or if your credit union has not sold any loans or has any participation
loans outstanding.

SECTION 2 - REAL ESTATE LOANS AND LINES OF CREDIT - INCLUDING BUS. LOANS SECURED BY REAL ESTATE
REAL ESTATE LOANS
FIRST MORTGAGE
1.

2.

3.

Fixed Rate

No. of Loans
Outstanding

Acct
Code

Amt of Loans Outstanding

Acct
Code

No. of Loans
Granted Year- toDate

Acct
Code

Amount Granted Year-ToDate

Acct
Code

a. > 15 Years…………….

972A

704A

982A

720A

b. 15 Years or less……...

972B

704B

982B

720B

a. > 5 Years………………

972C

704C

982C

720C

b. 5 Years or less……….

972D

704D

982D

720D

Other Fixed Rate…………

972E

704E

982E

720E

Balloon/Hybrid

4.

Adjustable Rate 1 yr or less

973A

705A

983A

721A

5.

Adjustable Rate > 1 yr……

973B

705B

983B

721B

OTHER REAL ESTATE
6.

Closed-End Fixed Rate……

974

706

984

722

7.

Closed-End Adjustable Rate

975

707

985

723

8.

Open-End Adjustable Rate

976

708

986

724

9.

Open-End Fixed Rate…….

976B

708B

986B

724B

978

710

988

726

10. TOTALS (each column)….
MISCELLANEOUS REAL ESTATE LOANS/
LINES OF CREDIT INFORMATION

No. of Loans
Outstanding

11. Interest Only & Payment Option 1st Mortgage Loans
12. Interest Only & Payment Option Other RE/LOCs Loans

13. REVERSE MORTGAGES
a. Federally Insured Home
Equity Conversion Mortgage
(HECM)
b. Proprietary Reverse
Mortgage Products

OMB No. 3133-0004
Expires 8/31/2012

No. of Loans
Outstanding

Acct
Code

Acct Code

Amount Outstanding

Acct
Code

Amount Granted YTD

Acct
Code

704C2

704C1

704C3

704D1

704D2

704D3

Amt of Loans Outstanding

Acct
Code

No. of Loans
Granted YTD

Acct
Code

Amount Granted YTD

Acct
Code

704F1

704F2

704F3

704F4

704G1

704G2

704G3

704G4

NCUA 5300

Page 13

Federal Charter/Certificate Number:________________
12/31/2011

Credit Union Name:_________________________________________

SCHEDULE A
SPECIALIZED LENDING (Continued)
SECTION 2 CONTINUED - REAL ESTATE LOANS AND LINES OF CREDIT
Amount

MISCELLANEOUS REAL ESTATE LOANS/LINES OF CREDIT INFORMATION (continued)

Acct
Code
704A1

14.

Balance Outstanding of 1st Mtg Residential Construction Loans - Excluding Business Purpose…

15.

Allowance for Losses on all Real Estate Loans………………………………………………

731

16.

Total Amount of All 1st Mortgage Loans which have been sold in the secondary market year-to-date

736

17.

Amount of Real Estate Loans Outstanding that will contractually refinance, reprice or
mature within the next 5 years and that are not reported in Sect 4, line 9………………..

712

18.

Amount of real estate loans sold but serviced by the credit union…………………………

779A

19.

Mortgaging Servicing Rights………..………...…………………………………………………

779

SECTION 3- LOANS PURCHASED AND SOLD IN FULL & PARTICIPATION LOANS PURCHASED AND SOLD

a.

Loans Purchased In Full from Other Financial Institutions……………...………………….

Acct
Code
614

b.

Loans Purchased In Full from Other Sources………….………...…...…………………….

612

613

c.

Loans, Excluding Real Estate Loans, Sold in Full……………………………………………

616

616A

LOANS PURCHASED AND SOLD YEAR-TO-DATE

1.

Number

PARTICIPATION LOANS PURCHASED

2.

Number

ALL OUTSTANDING
Acct
Code
Amount Outstanding

Acct
Code

Number

Amount

PURCHASED YTD
Acct
Code Amount Purchased YTD

Acct
Code
615

Acct
Code

a.

Purchased With Recourse ………..………….

619A1

619B1

690A1

690B1

b.

Purchased Without Recourse ………………..

619A2

619B2

690A2

690B2

TOTAL PURCHASED (each column)………..

619A3

619B

690A

690

OUTSTANDING PARTICIPATION LOANS SOLD

3.

Participation Interest Retained

Number

Acct
Code

Amount of
Participation Interest
Retained

Participation Interest Sold AND/OR Serviced

Acct
Code

Number

Acct
Code

Amount of Participation
Interest Sold AND/OR
Serviced

Acct
Code

a.

Sold With Recourse ………………………………….

691D1

691E1

691F1

691G1

b.

Sold Without Recourse …………………………

691D2

691E2

691F2

691G2

TOTAL OUTSTANDING SOLD (each column)…

691D

691E

691F

691G

PARTICIPATION LOANS SOLD YEAR-TO-DATE

4.

Participation Interest Retained

Number

Acct
Code

Amount of
Participation Interest
Retained

Participation Interest Sold AND/OR Serviced

Acct
Code

Number

Acct
Code

Amount of Participation
Interest Sold AND/OR
Serviced

Acct
Code

a.

Sold With Recourse YTD……………………………

691H1

691I1

691A1

691J1

b.

Sold Without Recourse YTD………....…..…..…

691H2

691I2

691A2

691J2

TOTAL SOLD YTD (each column)……………

691H

691I

691A

691

PARTICIPATION LOANS OUTSTANDING BY TYPE

5.

Purchased Participations, Outstanding on
Financial Statements
Number

Acct
Code

Amount

Acct
Code

Portion of Participations Sold, Outstanding on
Financial Statements
Number

Acct
Code

Amount Sold
Outstanding

Acct
Code

a.

Consumer……………………………………………

691K1

691L1

691M1

691N1

b.

Non-Federally Guaranteed Student Loans……

691K7

691L7

691M7

691N7

c.

Real Estate…………………………………………

691K2

691L2

691M2

691N2

d.

Member Business Loans excluding C&D…………

691K3

691L3

691M3

691N3

e.

Non-Member Business Loans excluding C&D……

691K4

691L4

691M4

691N4

f.

Commercial Construction & Development…………

691K5

691L5

691M5

691N5

g.

Loan Pools……………………………………………

691K6

691L6

691M6

691N6

TOTAL OUTSTANDING (each column)………

691K

691L

691M

691N

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

Page 14

Federal Charter/Certificate Number:________________
12/31/2011

Credit Union Name:________________________________________________________________
SCHEDULE A
SPECIALIZED LENDING (Continued)
SECTION 4- BUSINESS LENDING- Complete this section if the credit union has any business loans

Acct
No. of Loans
Code

Net Member Business
Loan Balance
(NMBLB)

Acct
Code

Member Business Loans

1.

No. of
Loans
Granted or
Purchased
Year-to-Date

Acct
Code

NMBLB Granted or
Purchased Year-toDate

Acct
Code

a.

Construction and Development Loans.............................................................

143A1

143B1

143C1

143D1

b.

Secured by Farmland......................................................................................

961A1

042A1

099A1

463A1

c.

Secured by Non-Farm Residential Property....................................................

900G

400G

090G

475G

d.
e.

Secured by Owner Occupied, Non-Farm, Non-Residential Property................
Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property........

900H

400H

090H

475H

900J

400J

090J

475J

f.

TOTAL REAL ESTATE SECURED...................................................................

900K

718A1

090K

475K

g.

Loans to finance agricultural production and other loans to farmers................

961A2

042A2

099A2

463A2

h.

Commercial and Industrial Loans....................................................................

900L

400L

090L

475L

i.

Unsecured Business Loans............................................................................

900C1

400C1

090C1

475C1

j.

Unsecured Revolving Lines of Credit for Business Purposes..........................

900C2

400C2

090C2

475C2

k.

TOTAL MEMBER BUSINESS LOANS..............................................................

900A

400A

090A

475A

143D2

Purchased business loans or participation interests to nonmembers

2.
a.

Construction and Development Loans............................................................

143A2

143B2

143C2

b.

Secured by Farmland.....................................................................................

961A3

042A3

099A3

463A3

c.

Secured by Non-Farm Residential Property...................................................

900G1

400G1

090G1

475G1

d.
e.

Secured by Owner Occupied, Non-Farm, Non-Residential Property..............
Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property......

900H1

400H1

090H1

475H1

900J1

400J1

090J1

475J1

f.

TOTAL REAL ESTATE SECURED.................................................................

900K1

718A2

090K1

475K1

g.

Loans to finance agricultural production and other loans to farmers..............

961A4

042A4

099A4

463A4

h.

Commercial and Industrial Loans..................................................................

900L1

400L1

090L1

475L1

i.
j.

Unsecured Business Loans..........................................................................
Unsecured Revolving Lines of Credit for Business Purposes.......................

900C3

400C3

090C3

475C3

900C4

400C4

090C4

475C4

k.

TOTAL NONMEMBER BUSINESS LOANS...................................................

900B

400B

090B

475B

TOTAL BUS NESS LOANS (1k+2k)..............................................................

900T

400T

MISCELLANEOUS BUSINESS LOAN INFORMATION

Number

Acct
Code

Amount

Acct
Code

3.

Construction and Development Loans meeting the requirements of 723.3(a)...............................................................................................

143A

143B

4.
5.

Unsecured Business Loans outstanding meeting the requirement of 723.7(c) - (d).......................................................................................
Purchased business loans or participation interests to members..................................................................................................................

900C

400C

900D

400D

6.

Agricultural Related Loans (1b+1g+2b+2g)..................................................................................................................................................

961A

042A

7.

Business Loans and Participations sold Year-to-Date..................................................................................................................................

691B

691C

8.

Small Business Administration Loans..........................................................................................................................................................

900F

9.

Portion of Real Estate Loans included in line 10 of page 13 which are also

400F
718A

reported as business loans on lines 1f and 2f above........................................................................................................................................................................
RISK BASED NET WORTH (RBNW)
For credit unions with assets greater than $10,000,000
Amount

Acct
Code

10. Loans and participation interests qualifying for RBNW..........................................................................................................................................................

400

11. Unfunded commitments for business loans and participation interests qualifying for RBNW.................................................................................................

814B

12. Amount of Real Estate Loans included in line 10 of page 13 also reported as business loans
and participation interests qualifying for RBNW on line 10 directly above.............................................................................................................................

718

SECTION 5- MODIFIED LOANS- Complete this section if the credit union has any modified loans outstanding or has modified any loans year-to-date.
Report loans whose terms have been modified due to the inability of the borrower to meet the original terms of the note. These loans should also be reported on the correct lines of the Statement of
Financial Condition (page 2); in Schedule A, Section 2 for real estate loans; in Schedule A, Section 4 for business loans; and on pages 7 and 8, if delinquent. See Delinquent Loans instructions for
information regarding TDR delinquency reporting.

No. of Loans
Outstanding
1.

2.

Acct
Code

Amount Outstanding

Acct
Code

Amount Modified YTD

Acct
Code

a. Modified Loans secured by First Mortgages......................................................

1000A

1001A

1002A

b. Modified Loans secured by Other RE/LOCs......................................................

1000B

1001B

1002B

c. Modified RE Loans also reported as business loans.........................................
d. Modified Consumer Loans NOT Secured by Real Estate..................................

1000C

1001C

1002C

1000D

1001D

1002D

e. Modified Business Loans NOT Secured by Real Estate....................................

1000E

1001E

1002E

Troubled Debt Restructured Loans (TDRs)........................................................

1000F

1001F

1002F

(These loans should also be reported in the appropriate category on lines 1a-e.)

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

Page 15

Credit Union Name:_____________________________________________

Federal Charter/Certificate Number:________________
12/31/2011

SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION
Complete this schedule if amounts are reported on page 1, lines 4, 5, or 6; or if items below are applicable.
TYPES OF INVESTMENTS
1. U.S. Government Obligations
a.

NCUA Guaranteed Notes
< = 1 Year
738A

> 1- 3 Years
738B

> 3 - 5 Years
738C

>5 - 10 Years
738D

>10 Years
738E

739A

739B

739C

739D

739E

Total Amount
738

Amt of Variable Rate

739

Amt of Fixed Rate
b.

TOTAL NCUA GUARANTEED NOTES …………………………………………………………………………..

740

Total FDIC-Issued Guaranteed Notes……………………………………………………………………………

740A

d.

All Other U.S. Government Obligations…………………………………………………………………………

741C3

e.

TOTAL U.S. GOVERNMENT OBLIGATIONS……………………………………………………………………

741C

c.

2. Federal Agency Securities
a. Agency/GSE Debt Instruments (not backed by mortgages)…………………………………..

742C1

b. Agency/GSE Mortgage-Backed Securities……………………………………………………..

742C2

c. TOTAL FEDERAL AGENCY SECURITIES………………………………………………………..

742C

3. Securities Issued by States and Political Subdivisions in the U.S. ………………………………….

745

Other Mortgage-Backed Securities

4.
a.

Privately Issued Mortgage-Related Securities
i. Privately Issued Mortgage-Related Securities …...…………………………

981A

ii. Privately Issued Securities (exclude from 4.a.i.) that fail to meet the definition of a
mortgage-related security (i.e., downgraded below the two highest rating categories)
after purchase (FCU Only) ….………………………..…………………………………

981C
981B

b. Privately Issued Mortgage-Backed Securities (SCU Only)…........……..….....……………….

981

c. TOTAL OTHER MORTGAGE-BACKED SECURITIES…………………………………………….
5. Mutual Funds ……………………..………………..…………………………………...………….

743D

6. Common Trusts……………………………………………………………………………………….

743E
746

7. Bank Issued FDIC-Guaranteed Bonds………………………………………………………………………
Amount

INVESTMENTS MEETING SPECIFIC CRITERIA OF PART 703 (FCU ONLY)

Acct
Code

8. Non-Mortgage Related Securities with Embedded Options or Complex Coupon Formulas……..

786A

9. Non-Mortgage Related Securities with Maturi ies Greater than Three Years that Do Not Have
Embedded Options or Complex Coupon Formulas……………………………

786B

10. Total of Securities Meeting the Requirements of Section 703.12(b) (Sum of items 2b+4c+8+9) ....

786

MORTGAGE-BACKED SECURITIES
11. Collateralized Mortg. Obligations/Real Estate Mortgage Investment Conduits (CMOs/REMICs)….
12. Commercial Mortgage Backed Securities………………………………………………...…………...

733
733A

MISCELLANEOUS INVESTMENT INFORMATION
13. Total of Deposits and Shares Meeting the Requirements of Section 703.10(a) (FCU Only)…….
14. Market Value of Investments Purchased Under an Investment Pilot Program - 703.19 (FCU Only)

785
785A

15. Fair Value of Held to Maturity Investments (reported on line 6 of page 1)…………………………

801

16. Investment Repurchase Agreements………………………………………………………………….

780

17. Borrowing Repurchase Transactions Placed in Investments for Purposes of Positive Arbitrage…

781

18. Investments Not Authorized by the FCU Act or NCUA Rules and Regulations (SCU ONLY)…….

784

19. Outstanding balance of brokered certificates of deposit and share certificates ………………....

788

FCU= Federal Credit Union

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

SCU= State Credit Union

Page 16

Federal Charter/Certificate Number:________________
12/31/2011

Credit Union Name:_________________________________________

SCHEDULE C
CREDIT UNION SERVICE ORGANIZATION (CUSO) INFORMATION
THE PRIOR VERSION OF SCHEDULE C FOR CUSO INFORMATION HAS BEEN PERMANENTLY MOVED TO NCUA FORM 4501A (PROFILE FORM)
AGGREGATE OF FINANCIAL INTERESTS THE CREDIT UNION HAS IN CUSOs
Report the following aggregate totals the credit union has in all CUSOs, regardless of whether your credit union owns the CUSO, has a "controlling financial interest," has the "ability to exert significant influence" or owns
only a smaller portion of he CUSO. These totals should match he sum of all detailed CUSO informa ion entered in the credit union's online profile or provided manually on NCUA Form 4501A (Profile Form). Please
update your profile as necessary to ensure the figures provided below match.
Amount

ACCT CODE

Total Value of Investments in CUSOs

851

Total Amount loaned to CUSOs

852

Total Aggregate Cash Outlay in CUSOs

853

WHOLLY OWNED CUSO SECTION
DON’T MAKE ENTRIES IN THIS SECTION UNLESS YOUR CREDIT UNION HAS A WHOLLY OWNED CUSO
Complete a separate line of informa ion for each CUSO in which the CUSO is wholly owned by the credit union. These CUSOs should also be listed in the credit union's profile under the "CUSO" tab in the online system.
For manually filing credit unions, these CUSOs should also be listed in NCUA Form 4501A (Profile Form).

ACCT
CODE

CUSO
EIN

Full/Legal Name of CUSO

844A - T

845A - T

Total Assets of CUSO

Total Capital of CUSO

Net Income/Loss
of CUSO

Total Loans of CUSO

Total Delinquency of
CUSO

Does this CUSO have
any subsidiary
CUSOs? (Y/N)

846A - T

847A - T

848A - T

854A - T

849A - T

855A - T

A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
O.
P.
Q.
R.
S.
T.

OMB No. 3133-0004
Expires 8/31/2012

NCUA 5300

Page 17

NCUA 5300 CALL REPORT INSTRUCTIONS
Table of Contents
STATEMENT OF FINANCIAL CONDITION (NCUA FORM 5300 - PAGE 1) ............... 11
ASSETS ...................................................................................................................................................................... 11
CASH .......................................................................................................................................................................... 11
1. Cash on Hand ................................................................................................................................................. 11
2. Cash on Deposit (Amounts Deposited in Financial Institutions) ............................................................... 11
3. Cash Equivalents (Investments with Original Maturities of Three Months or Less) .............................. 11
INVESTMENTS ........................................................................................................................................................ 11
4. Trading Securities .......................................................................................................................................... 12
5. Available for Sale Securities ......................................................................................................................... 12
6. Held-to-Maturity Securities .......................................................................................................................... 13
7. Deposits in Commercial Banks, S&Ls, Savings Banks ............................................................................... 13
8. Loans to and Investments in Other Natural Person Credit Unions .......................................................... 13
9. Membership Capital at Corporate Credit Unions/Nonperpetual Capital Account ................................. 13
10.
Paid-In Capital at Corporate Credit Unions/Perpetual Contributed Capital ...................................... 13
11.
All Other Investments in Corporate Credit Unions................................................................................ 13
12.
All Other Investments Not Subject to SFAS 115..................................................................................... 13
13.
TOTAL INVESTMENTS (Sum of lines 4 – 12) ...................................................................................... 14
14.
Loans Held for Sale ................................................................................................................................... 14

STATEMENT OF FINANCIAL CONDITION (NCUA FORM 5300 - PAGE 2) ............... 15
LOANS & LEASES ................................................................................................................................................... 15
15.
Unsecured Credit Card Loans .................................................................................................................. 15
16.
All Other Unsecured Loans/Lines of Credit (other than credit cards) ................................................. 15
17.
Short-Term, Small Amount Loans (STS) (Federal Credit Unions Only) ............................................. 15
18.
Non-Federally Guaranteed Student Loans .............................................................................................. 16
19.
New Vehicle Loans ..................................................................................................................................... 16
20.
Used Vehicle Loans .................................................................................................................................... 16
21.
Total 1st Mortgage Real Estate Loans/Lines of Credit .......................................................................... 16
22.
Total Other Real Estate Loans/Lines of Credit ....................................................................................... 16
23.
Leases Receivable....................................................................................................................................... 17
24.
Total All Other Loans/Lines of Credit ..................................................................................................... 17
25.
TOTAL LOANS & LEASES (Sum of lines 15 – 24) .............................................................................. 17
26.
Allowance for Loan & Lease Losses (ALLL) .......................................................................................... 17
OTHER ASSETS ....................................................................................................................................................... 17
27.
Foreclosed and Repossessed Assets .......................................................................................................... 17
28.
Land and Building ..................................................................................................................................... 18
29.
Other Fixed Assets ..................................................................................................................................... 18
30.
National Credit Union Share Insurance Fund (NCUSIF) Capitalization Deposit ............................... 18
31.
Intangible Assets ........................................................................................................................................ 18
32.
Other Assets ............................................................................................................................................... 18
33.

TOTAL ASSETS (Sum of items 1, 2c, 3, 13, 14, 25-26, 27d, 28, 29, 30, 31c, and 32d)............................ 19

34.
35.

Loans Granted Year-to-Date .................................................................................................................... 19
Loans Outstanding to Credit Union Officials and Senior Executive Staff............................................ 19

STATEMENT OF FINANCIAL CONDITION LIABILITIES, SHARES AND EQUITY
(NCUA FORM 5300 - PAGE 3)................................................................................................. 20
LIABILITIES ............................................................................................................................................................ 20
BORROWINGS ......................................................................................................................................................... 20
1. Draws Against Lines of Credit ..................................................................................................................... 20
2. Other Notes, Promissory Notes, and Interest Payable................................................................................ 20
3. Borrowing Repurchase Transactions ........................................................................................................... 20
4. Subordinated Debt ......................................................................................................................................... 21
5. Subordinated Debt included in Net Worth .................................................................................................. 21
Report secondary capital accounts accepted from organizational or institutional investors. NOTE: In
accordance with Section 216(o)(2)(B) of the Federal Credit Union Act (as established by Public Law 105219, the Credit Union Membership Access Act of 1998), Uninsured Secondary Capital is included in net
worth for low-income designated credit unions. Also, report loans to and accounts in the credit union
established pursuant to Section 208 of the Federal Credit Union Act, provided such loans and accounts
meet the requirements of NCUA Rules and Regulations, Section 702.2(f)(4). See special instructions above.
................................................................................................................................................................................. 21
6. TOTAL BORROWINGS (Sum of lines 1 through 5, for each individual column) ................................ 21
7. Accrued Dividends/Interest Payable on Shares/Deposits ........................................................................... 21
8. Accounts Payable and Other Liabilities ...................................................................................................... 21
SHARES/DEPOSITS ................................................................................................................................................ 21
9. Share Drafts ................................................................................................................................................... 22
10.
Regular Shares ........................................................................................................................................... 23
11.
Money Market Shares ............................................................................................................................... 23
12.
Share Certificates....................................................................................................................................... 23
13.
IRA/KEOGH Accounts ............................................................................................................................. 23
14.
All Other Shares and Deposits .................................................................................................................. 23
15.
TOTAL SHARES (Sum of lines 9 – 14) .................................................................................................. 23
16.
Non-Member Deposits (including brokered deposits) ............................................................................ 23
17.
TOTAL SHARES AND DEPOSITS (each column) ............................................................................... 23
18.
Accounts Held by Member Government Depositors .............................................................................. 23
19.
Accounts Held by Nonmember Government Depositors........................................................................ 23
20.
Employee Benefit Member Shares and Deposits..................................................................................... 23
21.
Employee Benefit Nonmember Shares and Deposits .............................................................................. 24
22.
529 Plan Member Deposits........................................................................................................................ 24
23.
Non-dollar Denominated Shares and Deposits ........................................................................................ 24
24.
Health Savings Accounts ........................................................................................................................... 24
25.
Dollar Amount of Share Certificates equal to or greater $100,000 ....................................................... 25
26.
Dollar Amount of IRA/Keogh Accounts equal to or greater than $100,000 ......................................... 25
27.
Dollar Amount of Share Drafts Swept to Regular Shares or Money Market Accounts as Part of
Sweep Program ...................................................................................................................................................... 25
28.
Dollar Amount of Noninterest Bearing Transactional Accounts greater than $250,000 ..................... 25

STATEMENT OF FINANCIAL CONDITION (LIABILITIES, SHARES AND EQUITY)
(NCUA FORM 5300 - PAGE 4)................................................................................................. 26
EQUITY ..................................................................................................................................................................... 26
29.
Undivided Earnings ................................................................................................................................... 26
30.
Regular Reserves ....................................................................................................................................... 26

2

31.
32.
33.
34.
35.
36.
37.
38.
39.
40.

Appropriation for Non-Conforming Investments (SCU ONLY) ........................................................... 26
Other Reserves ........................................................................................................................................... 26
Equity Acquired in Merger ....................................................................................................................... 26
Miscellaneous Equity ................................................................................................................................. 26
Accumulated Unrealized Gains (Losses) on Available for Sale Securities ............................................ 26
Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Debt Securities ............ 26
Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges ..................................................... 27
Other Comprehensive Income .................................................................................................................. 27
Net Income.................................................................................................................................................. 27
TOTAL LIABILITIES, SHARES AND EQUITY...................................................................................... 27

NCUA INSURED SAVINGS COMPUTATION (NCUA FORM 5300 - PAGE 4) .............................................. 28
A.
Uninsured IRA and KEOGH Member .................................................................................................... 28
A1. Uninsured KEOGH Member Shares for Employee Benefit Plans ............................................................. 28
B.
Uninsured Employee Benefit Member Shares and Deposits .................................................................. 28
C.
Uninsured Member 529 Plan Deposits ..................................................................................................... 28
D.
Uninsured Accounts Held by Member Government Depositors ........................................................... 28
E.
Uninsured All Other Member Shares and Deposits ............................................................................... 28
F. TOTAL UNINSURED MEMBER SHARES and DEPOSITS .................................................................. 28
G.
Uninsured Nonmember Employee Benefit Member Shares and Deposits............................................ 28
H.
Uninsured Nonmember Accounts Held by Government Depositors ..................................................... 28
I. Other Uninsured Nonmember Shares and Deposits ................................................................................... 29
J. TOTAL UNINSURED NONMEMBER SHARES AND DEPOSITS ....................................................... 29
K.
TOTAL UNINSURED SHARES AND DEPOSITS................................................................................ 29
L.
TOTAL INSURED SHARES AND DEPOSITS ..................................................................................... 29

INCOME AND EXPENSE (NCUA FORM 5300 - PAGE 5)................................................. 30
INTEREST INCOME ............................................................................................................................................... 30
1. Interest on Loans ............................................................................................................................................... 30
2. Interest Refunded .............................................................................................................................................. 30
3. Income from Investments (Including Interest and Dividends) ...................................................................... 30
4. Trading Profits and Losses ............................................................................................................................... 30
5. TOTAL INTEREST INCOME (Sum of lines 1 – 4). ..................................................................................... 30
INTEREST EXPENSE.............................................................................................................................................. 30
6. Dividends on Shares .......................................................................................................................................... 30
7. Interest on Deposits (State Credit Union ONLY) ........................................................................................... 30
8. Interest on Borrowed Money ............................................................................................................................ 30
9. TOTAL INTEREST EXPENSE (Sum of lines 6 – 8). ................................................................................... 30
10. Provision for Loan & Lease Losses ................................................................................................................ 30
11. NET INTEREST INCOME AFTER PROVISION FOR LOAN & LEASE LOSSES .............................. 31
NON-INTEREST INCOME ..................................................................................................................................... 31
12. Fee Income........................................................................................................................................................ 31
13. Other Operating Income ................................................................................................................................. 31
14. Gain (Loss) on Investments ............................................................................................................................. 31
a. Total Other-Than-Temporary Impairment (OTTI) Losses ....................................................................... 31
b. Less: Portion OTTI Losses in Other Comprehensive Income ................................................................... 31
c. OTTI Losses Recognized in Earnings (Included in Item 14) ..................................................................... 31
15. Gain (Loss) on Disposition of Fixed Assets .................................................................................................... 31
16. Gain from Bargain Purchase (Merger).......................................................................................................... 32
17. Other Non-Operating Income (Expense) ....................................................................................................... 32
18. TOTAL NON-INTEREST INCOME (Sum of lines 12 – 17). ..................................................................... 32

3

NON-INTEREST EXPENSE ................................................................................................................................... 32
19. Employee Compensation and Benefits ........................................................................................................... 32
20. Travel and Conference Expense ..................................................................................................................... 32
21. Office Occupancy Expense .............................................................................................................................. 32
22. Office Operations Expense .............................................................................................................................. 32
23. Educational and Promotional Expense .......................................................................................................... 32
24. Loan Servicing Expense .................................................................................................................................. 32
25. Professional and Outside Services .................................................................................................................. 32
26. Member Insurance........................................................................................................................................... 32
27. Operating Fees ................................................................................................................................................. 33
28. Miscellaneous Operating Expenses ................................................................................................................ 33
29. TOTAL NON-INTEREST EXPENSE (Sum of lines 19 – 28). .................................................................... 33
30. NET INCOME (LOSS) ................................................................................................................................... 33
RESERVE TRANSFERS .......................................................................................................................................... 33
31. Transfer to Regular Reserves ......................................................................................................................... 33
OTHER CALCULATIONS .................................................................................................................................. 33
32. NET INCOME (LOSS) EXCLUDING NCUSIF PREMIUMS AND TEMPORARY CORPORATE CU
STABILIZATION FUND ASSESSMENT REPORTED ON LINES 26a & 26b ............................................. 33

MISCELLANEOUS INFORMATION (NCUA FORM 5300 - PAGE 6) ............................ 34
1. Excess Deposit Insurance .................................................................................................................................. 34
2. Number of Current Members ........................................................................................................................... 34
3. Number of Potential Members ......................................................................................................................... 34
4. Number of Credit Union Employees ............................................................................................................... 34
5. Aggregate Capital and Operating Lease Payments on Fixed Assets ............................................................ 34
6. Qualifying Business Combination ................................................................................................................... 34
7. Transactional Website Usage........................................................................................................................... 34
8. Expansion .......................................................................................................................................................... 34
9. Uninsured Secondary Capital .......................................................................................................................... 35

DELINQUENT LOANS (NCUA FORM 5300 - PAGE 7 & 8)............................................. 36
DELINQUENT LOANS BY COLLATERAL TYPE (NCUA FORM 5300 - PAGE 7) ...... 37
TOTAL NUMBER OF DELINQUENT LOANS BY COLLATERAL TYPE ..................................................... 37
1a. Unsecured Credit Card Loans ........................................................................................................................ 37
2a. Short-Tem, Small Amount Loans (STS) (FCUs Only) ................................................................................. 37
3a. Non-Federally Insured Guaranteed Student Loans...................................................................................... 37
4a. 1st Mortgage Real Estate Loans/Lines of Credit .......................................................................................... 37
5a. Other Real Estate Loans/Lines of Credit....................................................................................................... 37
6a. Leases Receivable............................................................................................................................................. 37
7a. All Other Loans ............................................................................................................................................... 38
8a. Total Number of Delinquent Loans (Sum of lines 1a – 7a) .......................................................................... 38
TOTAL AMOUNT OF DELINQUENT LOANS BY COLLATERAL TYPE .................................................... 38
1b. Unsecured Credit Card Loans........................................................................................................................ 38
2b. Short-Term, Small Amount Loans (STS) (FCU Only) ................................................................................. 38
3b. Non-Federally Guaranteed Student Loans ................................................................................................... 38
4b. 1st Mortgage Real Estate Loans/Lines of Credit .......................................................................................... 38
5b. Other Real Estate Loans/Lines of Credit ...................................................................................................... 39
6b. Leases Receivable ............................................................................................................................................ 39
7b. All Other Loans ............................................................................................................................................... 39

4

8b. Total Delinquent Loans ................................................................................................................................... 39

ADDITIONAL DELINQUENCY INFORMATION (NCUA FORM 5300 - PAGE 8) ....... 40
REPORT DELINQUENT NUMBERS ONLY ....................................................................................................... 40
9a. Indirect Loans ................................................................................................................................................. 40
10a. Participation Loans ...................................................................................................................................... 40
11a. Interest Only and Payment Option 1st Mortgage Loans........................................................................... 40
12a. Interest Only and Payment Option Other RE/LOC Loans....................................................................... 40
13a. Residential Construction Excluding Business Purpose ............................................................................. 41
14a. Member Business Loans excluding Agricultural Loans ............................................................................ 41
15a. Agricultural Loans........................................................................................................................................ 41
16a. Nonmember Business Loans excluding Agricultural Loans ..................................................................... 41
17a. Business Construction & Development Loans ........................................................................................... 41
18a. Modified 1st Mortgage Real Estate Loans .................................................................................................. 41
19a. Modified Other Real Estate Loans/Lines of Credit ................................................................................... 41
20a. Modified Real Estate Loans also reported as Business Loans .................................................................. 41
21a. Modified Consumer Loans NOT Secured by Real Estate ......................................................................... 41
22a. Modified Business Loans NOT Secured by Real Estate ............................................................................ 42
REPORT DELINQUENT AMOUNTS ONLY ....................................................................................................... 43
9b. Indirect Loans .................................................................................................................................................. 43
10b. Participation Loans ....................................................................................................................................... 43
11b. Interest Only and Payment Option 1st Mortgage Loans ............................................................................ 43
12b. Interest Only and Payment Option Other RE/LOC Loans ....................................................................... 43
13b. Residential Construction – excluding Business Purpose ............................................................................ 43
14b. Member Business Loans excluding Agricultural Loans............................................................................. 43
15b. Agricultural Loans ........................................................................................................................................ 43
16b. Nonmember Business Loans excluding Agricultural Loans ...................................................................... 43
17b. Business Construction & Development Loans ............................................................................................ 43
18b. Modified 1st Mortgage Real Estate Loans ................................................................................................... 44
19b. Modified Other Real Estate Loans/Lines of Credit .................................................................................... 44
20b. Modified Real Estate Loans also reported as Business Loans ................................................................... 44
21b. Modified Consumer Loans NOT Secured by Real Estate .......................................................................... 44
22b. Modified Business Loans NOT Secured by Real Estate ............................................................................. 44

LOAN CHARGE OFFS AND RECOVERIES (NCUA FORM 5300 - PAGE 9) ................ 45
LOAN LOSS INFORMATION ................................................................................................................................ 45
1. Unsecured Credit Card Loans .......................................................................................................................... 45
2. Short-Term, Small Amount Loans (STS) (FCU Only) ................................................................................... 45
3. Non-Federally Guaranteed Student Loans ...................................................................................................... 45
4. Total 1st Mortgage Real Estate Loans/Lines of Credit .................................................................................. 45
5. Total Other Real Estate Loans/Lines of Credit............................................................................................... 45
6. Leases Receivable............................................................................................................................................... 45
7. All Other Loans ................................................................................................................................................. 45
8. Total Charge Offs and Recoveries ................................................................................................................... 45
ADDITIONAL LOAN LOSS INFORMATION ..................................................................................................... 45
9. Indirect Loans .................................................................................................................................................... 46
10. Participation Loans ......................................................................................................................................... 46
11. Interest Only and Payment Option 1st Mortgage Loans .............................................................................. 46
12. Interest Only and Payment Option Other RE/LOC Loans ......................................................................... 46
13. Residential Construction - excluding Business Purpose ............................................................................... 46

5

14. Member Business Loans excluding Agricultural Loans ............................................................................... 46
15. Agricultural Loans........................................................................................................................................... 47
16. Nonmember Business Loans excluding Agricultural Loans ........................................................................ 47
17. Business Construction and Development Loans ........................................................................................... 47
18. Modified 1st Mortgage Real Estate Loans..................................................................................................... 47
19. Modified Other Real Estate Loans/Lines of Credit ...................................................................................... 47
20. Modified Real Estate Loans also reported as Business Loans ..................................................................... 47
21. Modified Consumer Loans NOT Secured by Real Estate ............................................................................ 47
22. Modified Business Loans NOT Secured by Real Estate ............................................................................... 47
BANKRUPTCY INFORMATION .......................................................................................................................... 48
23. Total Amount of Loans Charged Off due to Bankruptcy, Year-to-Date .................................................... 48
24a.-c. Number of Members Filing Bankruptcy Year-to-Date .......................................................................... 48
25. Amount of Outstanding Loans Subject to Bankruptcies.............................................................................. 48
MISCELLANEOUS LOAN INFORMATION ....................................................................................................... 48
26. Real Estate Loans Foreclosed Year-to-Date .................................................................................................. 48
27. Congressional Reporting Requirement (FCU ONLY) ................................................................................. 48
a. Amount of Loans with Interest Rates Exceeding 15% ............................................................................... 48
b. Weighted Average Interest Rate for Loans with Interest Rates Exceeding 15%..................................... 48

LIQUIDITY, COMMITMENTS AND SOURCES (NCUA FORM 5300 - PAGE 10) ....... 49
OFF BALANCE SHEET COMMITMENTS AND OTHER ITEMS ................................................................... 49
1. Unfunded Commitments for Business Loans ...................................................................................................... 49
A.
Commercial Real Estate ............................................................................................................................ 49
B.
Construction and Land Development ...................................................................................................... 49
C.
Outstanding Letters of Credit .................................................................................................................. 49
D.
Other Unfunded Business Loan Commitments ....................................................................................... 49
E.
Total Unfunded Commitments for Business Loans (Sum of lines 1A-D) .............................................. 50
2. Unfunded Commitments for All Remaining Loans (Non-Business Loans) ...................................................... 50
A.
Revolving Open-End Lines Secured by 1 – 4 Family Residential Properties ....................................... 50
B.
Credit Card Lines ...................................................................................................................................... 50
C.
Unsecured Share Draft Lines of Credit ................................................................................................... 50
D.
Overdraft Protection Program Commitments ........................................................................................ 50
E.
Residential Construction Loans-Excluding Business Purpose............................................................... 50
F. Federally Insured Home Equity Conversion Mortgages (HECM) (Reverse Mortgage) ......................... 50
G.
Proprietary Reverse Mortgage Products ................................................................................................. 50
H.
Other Unfunded Commitments ................................................................................................................ 50
I. Total Unfunded Commitments for Non-Business Loans (Sum of lines 2A-H) ......................................... 51
Total Unfunded Commitments for all loan types (Sum of lines 1A-D and 2A-H)............................................ 51
3. Dollar Amount of Pending Bond Claims ............................................................................................................. 51
CONTINGENT LIABILITIES ................................................................................................................................ 51
4. Loans Transferred with Limited Recourse Qualifying for Sales Accounting .............................................. 51
5. Other Contingent Liabilities ............................................................................................................................. 51
CREDIT AND BORROWING ARRANGEMENTS .............................................................................................. 51
6. Amount of Borrowings Subject to Early Repayment at Lender’s Option .................................................... 51
7a. Total Credit Lines ............................................................................................................................................ 51
7b. Total Committed Credit Lines ....................................................................................................................... 51
7c. Total Credit Lines at Corporate Credit Unions ............................................................................................ 51

6

8. Borrowings Outstanding from Corporate Credit Unions .............................................................................. 52
9. Assets Pledged to Secure Borrowings .............................................................................................................. 52

PCA NET WORTH CALCULATION WORKSHEET (NCUA FORM 5300 - PAGE 11) 53
7. Adjusted Retained Earnings acquired through Business Combinations .......................................................... 53
a. Prior Quarter-End Adjusted Retained Earnings acquired through Business Combinations ................. 53
b. Adjustments made to Retained Earnings acquired through Business Combinations during current
quarter .................................................................................................................................................................... 54
c. Adjusted Gain from Bargain Purchase due to Business Combinations completed during current
quarter .................................................................................................................................................................... 54
d. Current Quarter's Total Adjusted Retained Earnings acquired through Business Combinations (Line
7a + Line 7b - Line 7c) ........................................................................................................................................... 54
8. TOTAL NET WORTH (Sum of items 1-6 and 7d) ............................................................................................. 54

STANDARD COMPONENTS OF RISK BASED NET WORTH (RBNW)
REQUIREMENT (NCUA FORM 5300 - PAGE 12) .............................................................. 55
SCHEDULE A – SPECIALIZED LENDING (NCUA FORM 5300 - PAGE 13) ............... 56
SECTION 1 – INDIRECT LOANS .......................................................................................................................... 56
1a. Indirect Loans – Point of Sale Arrangement ................................................................................................. 56
1b. Indirect Loans – Outsourced Lending Relationship .................................................................................... 56
1c. Total Outstanding Indirect Loans (Sum of lines 1a – b)............................................................................... 56
SECTION 2 – REAL ESTATE LOANS AND LINES OF CREDIT INCLUDING BUSINESS LOANS
SECURED BY REAL ESTATE ............................................................................................................................... 56
FIRST MORTGAGE LOANS.................................................................................................................................. 56
1a. Fixed Rate, Fully Amortizing >15 Years ....................................................................................................... 57
1b. Fixed Rate, Fully Amortizing 15 Years or Less ............................................................................................ 57
2a. Balloon/Hybrid > 5 Years ............................................................................................................................... 57
2b. Balloon/Hybrid 5 Years or Less ..................................................................................................................... 57
3. Other Fixed Rate ............................................................................................................................................... 57
4. Adjustable Rate 1 Year or Less ........................................................................................................................ 57
5. Adjustable Rate > 1 Year .................................................................................................................................. 57
OTHER REAL ESTATE LOANS ........................................................................................................................... 57
6. Closed-End Fixed Rate ...................................................................................................................................... 57
7. Closed-End Adjustable Rate ............................................................................................................................. 57
8. Open-End Adjustable Rate ............................................................................................................................... 57
9. Open-End Fixed Rate ........................................................................................................................................ 58
10. TOTALS (Each column - Sum of lines 1a. through 9). .................................................................................... 58
MISCELLANEOUS REAL ESTATE LOANS/LINES OF CREDIT INFORMATION .................................... 58
11. Interest Only & Payment Option 1st Mortgage Loans................................................................................. 58
12. Interest Only & Payment Option Other RE/LOC Loans............................................................................. 58
13. Reverse Mortgages.......................................................................................................................................... 58

SCHEDULE A – SPECIALIZED LENDING (NCUA FORM 5300 - PAGE 14) ................ 60

7

SECTION 2 CONTINUED – REAL ESTATE LOANS AND LINES OF CREDIT ........................................... 60
14. Balance Outstanding of 1st Mortgage Residential Construction Loans – Excluding Business Purpose
loans ........................................................................................................................................................................ 60
15. Allowance for Losses on Real Estate Loans .................................................................................................. 60
16. Total Amount of All 1st Mortgage Loans Sold in the Secondary Market Year-to-Date ........................... 60
17. Amount of Real Estate Loans Outstanding that will contractually refinance, reprice or mature within
the next 5 years ...................................................................................................................................................... 60
18. Amount of Real Estate Loans Sold But Serviced by the Credit Union ....................................................... 60
19. Mortgage Servicing Rights .............................................................................................................................. 60
SECTION 3 – LOANS PURCHASED AND SOLD IN FULL & PARTICIPATION LOANS PURCHASED
AND SOLD................................................................................................................................................................. 60
1. Loans Purchased and Sold Year-To-Date ....................................................................................................... 60
For items 2 – 5, report the relevant portion of all participations purchased and sold, regardless of whether
the participations qualify for true sales accounting, and report the number of individual loans in each pool
rather than the number of pools. .......................................................................................................................... 61
2a-b. Participation Loans Purchased ................................................................................................................... 61
3a-b. Outstanding Participation Loans Sold ....................................................................................................... 61
4a-b. Participation Loans Sold Year-to-Date ...................................................................................................... 61
5a-g. Participation Loans Outstanding By Type ................................................................................................. 62

SCHEDULE A – SPECIALIZED LENDING (NCUA FORM 5300 - PAGE 15) ................. 63
SECTION 4 – BUSINESS LOANS .......................................................................................................................... 63
1. & 2. Business Loans ........................................................................................................................................... 64
a. Construction and Development Loans ............................................................................................................. 64
b. Secured by Farmland ........................................................................................................................................ 65
c. Secured by Non-Farm Residential Property ................................................................................................... 65
d. Secured by Owner Occupied, Non-Farm, Non-Residential Property ........................................................... 65
e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property ................................................... 65
f. Total Real Estate Secured (Sum of lines 1a-e for member business loans and 2a-e for nonmember
business loans) ........................................................................................................................................................ 66
g. Loans to finance agricultural production and other loans to farmers .......................................................... 66
h. Commercial and industrial loans ..................................................................................................................... 66
i. Unsecured Business Loans ................................................................................................................................. 66
j. Unsecured Revolving Lines of Credit granted for Business Purposes ........................................................... 66
k. Total Member Business Loans (Sum of lines 1a-e and 1g-j); Total Nonmember Business Loans (Sum of
lines 2a-e and 2g-j) ................................................................................................................................................. 66
3. Construction and Development Loans meeting the requirements of NCUA Rules and Regulations,
Section 723.3(a) ...................................................................................................................................................... 66
4. Unsecured Business Loans outstanding meeting the requirements of NCUA Rules and Regulations,
Section 723.7(c) – (d).............................................................................................................................................. 67
5. Purchased business loans or participation interests to members .................................................................. 67
6. Agricultural Related Loans (Sum of lines 1b, 1g, 2b, and 2g)....................................................................... 67
7. Business Loans and Participations sold Year-to-Date .................................................................................... 67
8. Small Business Administration Loans ............................................................................................................. 67
9. Portion of Real Estate Loans included on page 13, line 10 which are also reported as business loans on
lines 1f and 2f above .............................................................................................................................................. 67
RISK BASED NET WORTH (RBNW) ................................................................................................................... 67
10. Loans and participation interests qualifying for RBNW ............................................................................. 68
11. Unfunded commitments for business loans and participation interests qualifying for RBNW ................ 68
12. Amount of Real Estate Loans included in line 10 of page 13 also reported as business loans and
participation interests qualifying for RBNW on line 10 directly above. ........................................................... 68

8

SECTION 5 – MODIFIED LOANS ......................................................................................................................... 68
1a. Modified Loans secured by First Mortgages ................................................................................................. 69
1b. Modified Loans secured by Other Real Estate/Lines of Credit ................................................................... 69
1c. Modified Real Estate Loans also reported as Business Loans ..................................................................... 69
1d. Modified Consumer Loans NOT Secured by Real Estate ............................................................................ 69
1e. Modified Business Loans NOT Secured by Real Estate ............................................................................... 69
2. Troubled Debt Restructured Loans (TDRs): .................................................................................................. 69

SCHEDULE B – INVESTMENTS, SUPPLEMENTAL INFORMATION (NCUA FORM
5300 - PAGE 16) .......................................................................................................................... 70
TYPES OF INVESTMENTS .................................................................................................................................... 70
1. U.S. Government Obligations ........................................................................................................................... 70
1a-b. NCUA Guaranteed Notes ............................................................................................................................ 70
1c. Total FDIC-Issued Guaranteed Notes ............................................................................................................ 70
1d. All Other U.S. Government Obligations........................................................................................................ 70
1e. Total U.S. Government Obligations (Sum of lines 1b-d) .............................................................................. 70
2. Federal Agency Securities ................................................................................................................................. 70
a. Agency/GSE Debt Instruments (not backed by mortgages)....................................................................... 71
b. Agency/GSE Mortgage-Backed Securities .................................................................................................. 71
c. Total Federal Agency Securities (Sum of lines 2a-b) .................................................................................. 71
3. Securities Issued by States and Political Subdivisions in the U.S. ................................................................. 71
4. Other Mortgage-Backed Securities .................................................................................................................. 71
a. Privately Issued Mortgage-Related Securities ............................................................................................ 71
b. Privately Issued Mortgage-Backed Securities (SCU Only) ........................................................................ 72
c. Total Other Mortgage-Backed Securities (Sum of lines 4a-b) ................................................................... 72
5. Mutual Funds ..................................................................................................................................................... 72
6. Common Trust Investments ............................................................................................................................. 72
7. Bank Issued FDIC-Guaranteed Bonds ............................................................................................................ 72
INVESTMENTS MEETING SPECIFIC CRITERIA OF PART 703 (FCU ONLY) .......................................... 72
8. Non-Mortgage Related Securities with Embedded Options or Complex Coupon Formulas (FCU Only). 72
9. Non-Mortgage Related Securities with Maturities Greater than Three Years that Do Not have
Embedded Options or Complex Coupon Formulas (FCU Only) ...................................................................... 72
10. Total of Securities Meeting the Requirements of Section 703.12(b) (FCU Only) ....................................... 73
MORTGAGE-BACKED SECURITIES (MBSs) .................................................................................................... 73
11. Collateralized Mortgage Obligations/Real Estate Mortgage Investment Conduits (CMOs/REMICs).... 73
12. Commercial Mortgage Backed Securities...................................................................................................... 73
MISCELLANEOUS INVESTMENT INFORMATION ........................................................................................ 73
13. Total of Deposits and Shares Meeting the Requirements of Section 703.10(a) (FCU Only) ..................... 73
14. Market Value of Investments Purchased Under an Investment Pilot Program – 703.19 (FCU Only)..... 73
15. Fair Value of Held to Maturity Investments ................................................................................................. 73
16. Investment Repurchase Agreements .............................................................................................................. 74
17. Borrowing Repurchase Transactions Placed in Investments for Purposes of Positive Arbitrage (income
enhancement) ......................................................................................................................................................... 74
18. Investments Not Authorized by the Federal Credit Union Act or the NCUA Rules and Regulations
(SCU Only) ............................................................................................................................................................. 74
19. Outstanding balance of brokered certificates of deposit and share certificates ......................................... 74

SCHEDULE C – CREDIT UNION SERVICE ORGANIZATION (CUSO)
INFORMATION (NCUA FORM 5300 - PAGE 17) .............................................................. 75

9

CUSO DEFINITION ................................................................................................................................................. 75
ACCOUNTING ISSUES ........................................................................................................................................... 75
AGGREGATE OF FINANCIAL INTERESTS THE CREDIT UNION HAS IN CUSOs .................................. 75
A.
Total Value of Investments in CUSOs (Account 851) ............................................................................. 75
B.
Total Amount Loaned to CUSOs (Account 852) ..................................................................................... 76
C.
Total Aggregate Cash Outlay in CUSOs (Account 853) ......................................................................... 76
WHOLLY OWNED CUSOs ..................................................................................................................................... 76
A.
CUSO EIN (Employer Identification Number) (Accounts 844A through T) ....................................... 76
B.
Full/Legal Name of CUSO (Accounts 845A through T) ......................................................................... 76
C.
Total Assets of CUSO (Accounts 846A through T) ................................................................................ 76
D.
Total Capital of CUSO (Accounts 847A through T) ............................................................................... 76
E.
Net Income/Loss of CUSO (Accounts 848A through T) ........................................................................ 76
F. Total Loans of CUSO (Accounts 854A through T) ..................................................................................... 76
G.
Total Delinquency of CUSO (Accounts 849A through T) ...................................................................... 76
H.
Does this CUSO have any subsidiary CUSOs? (Y/N) (Accounts 855A through T).............................. 76

10

STATEMENT OF FINANCIAL CONDITION
(NCUA FORM 5300 - PAGE 1)
ASSETS
CASH
1. Cash on Hand
Includes the change fund (change fund includes coin, currency, and cash items, such as stamps),
vault cash, vault funds in transit, and currency supply for automated teller machines (ATMs).
2. Cash on Deposit (Amounts Deposited in Financial Institutions)
Includes balances on deposit in financial institutions and deposits in transit. These amounts may
or may not be subject to withdrawal by check and may or may not bear interest. Examples
include overnight accounts at financial institutions, corporate credit union daily accounts, money
market, and checking accounts.
3. Cash Equivalents (Investments with Original Maturities of Three Months or Less)
Cash equivalents are short-term highly liquid investments that:
1) Have original maturities of 3 months or less, at the time of purchase,
2) Are readily convertible to known amounts of cash, and
3) Are used as part of the Credit Union’s cash-management activities.
Examples of highly liquid investments include Fed Funds sold and certificates of deposit.
However, if the asset is a security (as defined by GAAP), it is reported on lines 4, 5, or 6,
regardless of whether it has the characteristics of a cash equivalent.
INVESTMENTS
Weighted Average Life. Report all investments in the appropriate maturity range according to
the respective weighted average life as detailed in the table below.
Investment

Weighted average life for PCA Risk Based
Net Worth (RBNW) Calculation

(a) Fixed-rate, non-callable, non-amortizing
debt obligations and deposits (e.g., bullet
maturity instruments)*.

Period remaining to maturity date.

(b) Fixed-rate amortizing debt obligations or
deposits (investments with periodic principal
paydowns, e.g., mortgage backed securities).

Weighted average life according to industry
standard calculations. (For example, industryrecognized information providers make
available weighted average life calculations of
mortgage related securities based on current
prepayment estimates.)

11

Investment

Weighted average life for PCA Risk Based
Net Worth (RBNW) Calculation

(c) Cash on deposit and cash equivalents

One (1) year or less.

(d) Mutual Funds (registered investment
companies), Common Trust Investments
(collective investment funds), Money
Market Funds, and STIFs.

i. Mutual Funds (registered investment
companies) and Common Trust Investments
(collective investment funds): Use
maximum weighted average life as disclosed
directly or indirectly by reference to the
maximum duration, no greater than that of a
bullet security in prospectus or trust
instrument, but if not disclosed, report as
greater than five (5) years, but less than or
equal to ten (10) years..
ii. Money market funds and Short-term
investment funds (STIFs): One (1) year or
less.

(e) Callable fixed-rate debt obligations and
deposits*

Period remaining to maturity date.

(f) Variable-rate debt obligations and deposits,
(regardless of whether the investment
amortizes)

Period remaining to next rate adjustment date.

(g) Capital in mixed-ownership Government
corporations and corporate credit unions**

Greater than one (1) year, but less than or equal
to three (3) years.

(h) Other equity securities

Greater than ten (10) years.

*Multi-coupon instruments (“Step-ups”) are also reported at the period remaining to maturity date.
**Include CLF (Central Liquidity Fund) and Federal Home Loan Bank (FHLB) stock.

4. Trading Securities
Report the amount of investments that were bought and are held principally for the purpose of
selling in the near term. This account should reflect frequent buying and selling. Report these
investments at fair value. These investments should be categorized based on maturity or call, not
on the basis of intent to sell.
5. Available for Sale Securities
Report the amount of SFAS 115 investments that your credit union has classified as available for
sale. Report these investments at fair value. Do not report investments in the Government
Securities Program or any similar common trust investments on this line. These investments
should be reported on line 12 – All Other Investments.

12

6. Held-to-Maturity Securities
Report the amount of investments that your credit union has the positive intent and ability to hold
to maturity. Report these investments at amortized cost. Include all SFAS 115 investments that
are not classified as either available for sale or trading. Do not report investments that are not
subject to SFAS 115. Do not include Cash Equivalents, Cash on Deposit, CLF Stock, or shares,
deposits, and non-negotiable certificates invested in other financial institutions.
7. Deposits in Commercial Banks, S&Ls, Savings Banks
Report the amount of deposits in commercial banks, savings and loans institutions, and savings
banks at their remaining maturity. Do not include those short-term investments that are reported
on line 2 as Cash on Deposit or on line 3 as Cash Equivalents, or negotiable certificates of
deposit reported on lines 4, 5, or 6 as securities.
8. Loans to and Investments in Other Natural Person Credit Unions
Report the outstanding balance and maturity of all loans and investments in credit unions other
than Corporate Credit Unions. Do not include those short-term investments that are reported on
line 2a or 2b as Cash on Deposit or on line 3 as Cash Equivalents, or negotiable certificates of
deposit reported on lines 4, 5, or 6 as securities. Loans to other natural person credit unions
should be reported on this line and not included in the amounts reported under the Loan &
Leases section. (Note: Loans in credit unions that are not held as an investment should be
reported under Loans & Leases.)
9. Membership Capital at Corporate Credit Unions/Nonperpetual Capital Account
Report the total of Membership Capital and Nonperpetual Capital Accounts (NCA) at Corporate
Credit Unions as defined in Section 704.2 of the NCUA Rules and Regulations. The
Membership Capital (MC) may also be called the Permanent Capital Base (PCB) or Permanent
Capital Shares (PCS).
10. Paid-In Capital at Corporate Credit Unions/Perpetual Contributed Capital
Report the total of Paid-In Capital (PIC) and Perpetual Contributed Capital (PCC) at a Corporate
Credit Union as defined in Section 704.2 of the NCUA Rules and Regulations.
11. All Other Investments in Corporate Credit Unions
Report the amount of all corporate credit union investments, excluding Membership Capital
(MC), Nonperpetual Capital Account (NCA), Paid-In Capital (PIC), and Perpetual Contributed
Capital (PCC) of Corporate Credit Unions reported in lines 9 and 10, at their remaining maturity.
Do not report amounts reported as Cash on Deposit on line 2a or 2b or Cash Equivalents on line
3 above.
12. All Other Investments Not Subject to SFAS 115
Report the amount of all other investments not included in lines 4 - 11. Do not report amounts
reported as Cash on Deposit on line 2a or 2b or Cash Equivalents on line 3 above. Include CLF
stock, FHLB stock, and common trust investments in the same maturity classification as shown
in the Weighted Average Life Investment schedule. Report any other investments not listed
above at their remaining maturities. Do not include loans to and investments in CUSOs. Report
loans to and investment in CUSOs on page 2, line 32c, All Other Assets.

13

13. TOTAL INVESTMENTS (Sum of lines 4 – 12)
14. Loans Held for Sale
Report the amount of outstanding loans either identified for sale at origination or subsequently
for which there has been a decision to sell. Loans held for Sale should not be included in the
amounts reported under the Loan & Leases section, lines 15 through 24.
•

If your credit union originated any real estate loans year-to-date classified as Loans Held
for Sale, complete the Real Estate Loans section of Schedule A – Specialized Lending
on pages 13 – 14.

•

If your credit union originated any member business loans year-to-date classified as
Loans Held for Sale, complete the Business Loans section of Schedule A – Specialized
Lending on page 15.

•

Loan commitments to originate (e.g., interest rate lock commitments) or acquire (e.g.,
forward loan sales commitments) mortgage loans that will be resold as part of a credit
union’s mortgage banking operations are derivatives and must be recorded at fair value in
All Other Assets (page 2, line 32c) or Other Liabilities (page 3, line 8).

14

STATEMENT OF FINANCIAL CONDITION
(NCUA FORM 5300 - PAGE 2)
LOANS & LEASES
• Collateral Codes. Loans are to be reported by collateral code. For example, if a new or
used vehicle is secured by real estate (e.g., home equity loan), include it with real estate
loans. If a member business loan or business purpose loan is secured by real estate, it
should be reported as a real estate loan. Report business loans not secured by real estate
on the Total All Other Loans/Lines of Credit line. Report the portion of any loan
participation or purchase that remains on the credit union’s balance sheet according to the
applicable collateral code.
•

Interest Rates. Report loan interest rates being offered as of the reporting period for
each loan category. Report the actual rate (i.e., 6.5% = 6.5). If more than one rate
applies, report the most common rate in each category.

•

For each loan category, report only those loans which have an outstanding balance.
Loans reported should be shown net of loan origination fees (costs) which shall be
recognized over the life of the related loan as an adjustment of yield. Loan fees, certain
direct loan origination costs, and purchase premiums and discounts on loans shall be
recognized as an adjustment of yield, generally by the interest method, based on the
contractual terms of the loan.

•

Participation Loans. Report the number of individual loans in each pool—not the
number of pools. Exclude purchased participations not qualifying for true sales
accounting under GAAP (e.g., participations purchased with substantial recourse), as
these loans will still be reflected on the seller’s balance sheet. The purchasing credit
union should report participations not qualifying for true sales accounting as Other Assets
(see instructions below).

15. Unsecured Credit Card Loans
Include the rate, number, and dollar amount of outstanding credit card loans. Unused loan
commitments must also be reported in the Off-Balance Sheet Commitments section (page 10) of
the Liquidity, Commitments and Sources page.
16. All Other Unsecured Loans/Lines of Credit (other than credit cards)
Include the rate, number, and dollar amount of outstanding unsecured loans and lines of credit,
other than credit card loans. Typically, this would include signature, comaker, and cosigner
loans. Also, report overdrawn share accounts of all types here, regardless of the existence of an
overdraft protection program for share draft accounts. Unused loan commitments must also be
reported in the Off-Balance Sheet Commitments section (page 10) of the Liquidity,
Commitments and Sources page.
17. Short-Term, Small Amount Loans (STS) (Federal Credit Unions Only)
Federal Credit Unions will include the rate, number, and dollar amount of all loans granted under
this program. Do not include these loans with All Other Unsecured Loans/Lines of Credit.
State-Chartered credit unions will report similar loans with All Other Unsecured Loans/Lines of

15

Credit. In September 2010, NCUA amended its general lending rule to enable FCUs to offer
short-term, small amount (STS) loans as a viable alternative to predatory payday loans. This
amendment permits, but does not require, FCUs to charge a higher interest rate for a STS loan
than is permitted under the general lending rule but imposes limitations on the permissible term,
amount, and fees associated with a STS loan. According to NCUA Rules and Regulations,
Section 701.21(c)(7)(iii), a STS loan is defined as a closed-end loan with the following
conditions:
1. The principal of the loan is not less than $200 or more than $1,000;
2. The loan has minimum maturity term of one month and a maximum maturity term of six
months;
3. The FCU does not make more than three STS loans in any rolling six-month period to
any one borrower and makes no more than one STS loan at a time to a borrower;
4. The prohibition against roll-overs does not apply to an extension of the loan term within
the maximum loan terms in paragraph (c)(7)(iii)(3) (i.e., 6 months) provided the Federal
credit union does not charge any additional fees or extend any new credit;
5. The FCU fully amortizes the loan;
6. The FCU sets a minimum length of membership requirement of at least one month;
7. The FCU charges an application fee to all members applying for a new loan that reflects
the actual cost of processing the application, but in no case may the application fee
exceed $20; and
8. The FCU includes in its written lending policies a limit on the aggregate dollar amount of
loans made under this section of a maximum of 20% of net worth and implements
appropriate underwriting guidelines to minimize risk.
18. Non-Federally Guaranteed Student Loans
Include the rate, number, and dollar amount of non-federally guaranteed, or private, student
loans. Report guaranteed student loans, such as Stafford, Perkins, PLUS, and Consolidation
loans, granted prior to July 1, 2010 on line 24 below.
19. New Vehicle Loans
Include the rate, number, and dollar amount of new vehicle loans, where a new vehicle is
pledged as security. Loans secured by ATVs, RVs, and boats should not be reported on this line,
but included in Line 24 below.
20. Used Vehicle Loans
Include the rate, number, and dollar amount of used vehicle loans, where a used vehicle is
pledged as security. Loans secured by ATVs, RVs, and boats should not be reported on this line,
but included in Line 24 below.
21. Total 1st Mortgage Real Estate Loans/Lines of Credit
Include the rate, number, and dollar amount of outstanding loans and lines of credit secured by a
first mortgage lien on the property. Include member business loans secured by a first mortgage
lien on real estate. Unused loan commitments must also be reported in the Off-Balance Sheet
Commitments section (page 10) of the Liquidity, Commitments and Sources page.
22. Total Other Real Estate Loans/Lines of Credit
Include the rate, number, and dollar amount of outstanding real property loans and lines of credit
secured by an interest on the property other than a first mortgage lien. Typically, this would
16

include home equity and second mortgage loans. Include member business loans secured by a
subordinate lien on real estate. Unused loan commitments must also be reported in the OffBalance Sheet Commitments section (page 10) of the Liquidity, Commitments and Sources page.
•

If your credit union has any real estate loans outstanding (i.e., if there is an amount
reported on lines 21 or 22) or if your credit union has originated any real estate loans
during the reporting period, complete the real estate loan section of Schedule A –
Specialized Lending on pages 13 – 14.

•

If your credit union has any business loans outstanding or has originated any member
business loans during the reporting period, complete the Business Loans section of
Schedule A – Specialized Lending on page 15.

23. Leases Receivable
Include the rate, number, and dollar amount of outstanding direct financing leases as defined by
GAAP (credit union is lessor). Credit unions that lease personal property such as vehicles to
members make direct financing leases.
24. Total All Other Loans/Lines of Credit
Include the rate, number, and dollar amount of outstanding loans not already included in lines 15
- 23. Typically, this would include member business loans and business purpose loans
(including agricultural loans) not secured by real estate, share secured loans, guaranteed loans,
federally guaranteed student loans granted prior to July 1, 2010, etc. Loans secured by ATVs,
RVs, and boats should also be reported on this line. Unused loan commitments must also be
reported in the Off-Balance Sheet Commitments section (page 10) of the Liquidity,
Commitments and Sources page.
25. TOTAL LOANS & LEASES (Sum of lines 15 – 24)
Loans to other credit unions should normally be excluded from Total Loans and reported as an
investment.
26. Allowance for Loan & Lease Losses (ALLL)
Report the amount set aside to absorb possible losses on loans and leases (excludes Regular
Reserves).
OTHER ASSETS
27. Foreclosed and Repossessed Assets
Report long-lived assets intended for sale and acquired through, or in lieu of, foreclosure or
repossession (i.e., the credit union has taken possession) in the applicable category (i.e., Real
Estate, Automobiles, or Other). Report the number of loans for each category in the left column
and the total amount for each category in the right column.
Initially record the assets at fair value (less costs to sell) at the date of foreclosure or
repossession. This fair value (less cost to sell) becomes the “cost” of the foreclosed or
repossessed asset. The amount, if any, by which the recorded amount of the loan exceeds the fair
value (less costs to sell) of the asset is a loss which must be charged off to the ALLL at the time
of the foreclosure or repossession.
17

After foreclosure or repossession, re-value the assets periodically to the lower of carrying
amount or fair value (less costs to sell) through a separate valuation account. Changes in the
valuation allowance are included in net expenses from foreclosed and repossessed assets. If a
repossessed or foreclosed long-lived asset is not sold shortly after it is received, any declines in
value after foreclosure and any gain or loss from the sale or disposition of the asset shall not be
reported as a loan loss or recovery and shall not be debited or credited to the ALLL. Losses and
declines in value should be reported on Page 5, line 28, Miscellaneous Operating Expenses.
Regardless of the valuation, foreclosed and repossessed property the credit union intends to sell
should be transferred to Foreclosed and Repossessed Property and reported on this line.
28. Land and Building
Land and building, less depreciation on building.
29. Other Fixed Assets
All other fixed assets, such as furniture and fixtures and leasehold improvements, less related
depreciation. In addition, include leased assets under capital lease (credit union is lessee), less
accumulated depreciation. In this situation, your credit union is leasing assets and granted a
lease from an outside entity.
30. National Credit Union Share Insurance Fund (NCUSIF) Capitalization Deposit
Enter the amount of the National Credit Union Share Insurance Fund deposit.
31. Intangible Assets
a. Identifiable Intangible Assets
Report the amount of identifiable intangible assets obtained through a merger or other
business combination.
b. Goodwill
Report the amount of Goodwill, an asset representing the future economic benefits arising
from other assets acquired in a business combination (i.e., merger) that are not individually
identified and separately recognized.
c. Total Intangible Assets (Sum of items 31a and b)
32. Other Assets
Report accrued interest on loans and accrued interest on investments separately, as applicable.
All other assets include prepaid expenses, accounts receivable, loans to and investments in
CUSOs, purchased participations not qualifying for true sales accounting under GAAP (e.g.,
participations purchased with substantial recourse), and any other assets not previously included.
Also, report any private insurance capitalization deposit here. Any investments purchased and
identified to fund deferred compensation agreement obligations must be reported in the
Investment Schedule on page 1 of the Call Report. If your asset size is over $10 million and you
report loans and/or investments greater than $0, then you must include the accrued interest
amounts in lines 32a and 32b. If this amount includes loans or investments to CUSOs, you must
also complete the new NCUA Profile Form (NCUA Form 4501A) – formerly known as the
Report of Officials (NCUA Form 4501) and Schedule C - CUSO Information on page 17.
18

•

NOTE: If your credit union wholly owns the CUSO or owns the majority of the CUSO
(controlling interest), the CUSO should not be reported as an asset. Rather, the CUSO’s
books and records should be consolidated with your credit union’s books and records in
accordance with generally accepted accounting principles. Complete Schedule C CUSO Information on page 17 regardless of the ownership interest.

33. TOTAL ASSETS (Sum of items 1, 2c, 3, 13, 14, 25-26, 27d, 28, 29, 30, 31c, and 32d).
This must also equal the sum of LIABILITIES, SHARES, AND EQUITY (line 40 on page 4).
34. Loans Granted Year-to-Date
Report the number and dollar amount of loans granted year-to-date. Include all loans of all types
granted including real estate loans sold on the secondary market. For the number of loans, count
each line of credit as a single loan granted if one or more advances were made on that line yearto-date, even if it is an existing line of credit approved in a previous year. For all other loans,
report each new loan or refinanced loan as a loan granted. The dollar amount should include all
new advances on lines of credit and all balances which were refinanced. Report the number and
the portion (amount) of Participation Loans participated in or retained by the credit union.
34a. Federal Credit Unions – Report the number and amount of short-term, small dollar
amount (STS) loans granted year-to-date. See line 17 for the definition of a STS loan. The
number and amount reported here should also be included in line 34 above.
35. Loans Outstanding to Credit Union Officials and Senior Executive Staff
Report the number and dollar amount of loans to credit union officials, including the board of
directors, committee members, and senior executive staff (credit union’s chief executive officer
typically titled as President or Treasurer/Manager; any Assistant Chief Executive Officer, e.g.,
any Assistant President, Vice-President, or Assistant Treasurer/Manager; and the Chief Financial
Officer). The dollar amount should be the total outstanding loan balances as of the current report
date.

19

STATEMENT OF FINANCIAL CONDITION
LIABILITIES, SHARES AND EQUITY
(NCUA FORM 5300 - PAGE 3)
LIABILITIES
BORROWINGS
1. Draws Against Lines of Credit
Report the amount of borrowed funds owed to both members and non-members from all sources
of credit in the appropriate stated time frames. Please include Corporate and FHLB lines of
credit when reporting Draws Against Lines of Credit.
2. Other Notes, Promissory Notes, and Interest Payable
Report by maturity the amount of all promissory notes, certificates of indebtedness, and all other
notes and interest payable, both to members and non-members. This includes borrowings from
the Federal Reserve Bank Discount Window, borrowings from other government agencies or
instrumentalities, and installment loans from a Corporate credit union. Do not include draws
against lines of credit reported in line 1 above.
3. Borrowing Repurchase Transactions
Report by maturity the amount of all borrowing repurchase transactions.
Special instructions for lines 4 and 5, Subordinated Debt and Subordinated Debt included in
Net Worth:
Section 702.2(f)(4) of the NCUA Rules and Regulations permits only qualifying Section 208
assistance with a remaining maturity in excess of 5 years to be reported as Subordinated Debt
included in Net Worth. For this reason, if qualifying Section 208 assistance has a maturity greater
than 5 years, report 100% on line 5 in the > 3 Years column. If the Section 208 assistance does not
qualify for inclusion in net worth (e.g., maturity is less than 5 years), report 100% on line 4, in the
appropriate maturity category.
In accordance with Section 701.34(c) of the NCUA Rules and Regulations, the amount of Uninsured
Secondary Capital reported as Subordinated Debt included in Net Worth by low-income designated
credit unions is dependent upon the remaining maturity. Report these accounts based on the
following sliding scale:
Remaining Maturity

Greater than 5 years
4 to less than 5 years
3 to less than 4 years
2 to less than 3 years
1 to less than 2 years
Less than 1 year remaining maturity

Amount to Report
on Line 4,
Subordinated Debt
Percentage of
Amount Borrowed
0%
20%
40%
60%
80%
100%
20

Amount of Uninsured Secondary
Capital to Include on Line 5,
Subordinated Debt included in
Net Worth
Percentage of Amount Borrowed
100%
80%
60%
40%
20%
0%

4. Subordinated Debt
Report subordinated debt by maturity. Examples of subordinated debt include Secondary Capital
accounts accepted from organizational or institutional investors, with less than 5 years remaining
maturity and Section 208 assistance that does not qualify for inclusion in net worth. See special
instructions above.
5. Subordinated Debt included in Net Worth
Report secondary capital accounts accepted from organizational or institutional investors.
NOTE: In accordance with Section 216(o)(2)(B) of the Federal Credit Union Act (as established
by Public Law 105-219, the Credit Union Membership Access Act of 1998), Uninsured
Secondary Capital is included in net worth for low-income designated credit unions. Also, report
loans to and accounts in the credit union established pursuant to Section 208 of the Federal
Credit Union Act, provided such loans and accounts meet the requirements of NCUA Rules and
Regulations, Section 702.2(f)(4). See special instructions above.
6. TOTAL BORROWINGS (Sum of lines 1 through 5, for each individual column)
7. Accrued Dividends/Interest Payable on Shares/Deposits
Accrued dividends and interest declared but not yet distributed.
8. Accounts Payable and Other Liabilities
Other liabilities not listed above (including, but not limited to, taxes payable, undistributed
payroll deductions, draft clearings, and unposted suspense items).
SHARES/DEPOSITS
• Dividend/Interest Rates: Report the rate paid on these credit union share accounts as of
the last day of the reporting period. Input the actual rate (i.e., 2.5% = 2.5), except in
situations where more than one rate applies. In this instance, use the most common rate
according to the dollar volume of business. Report the rate even if the share program is
no longer offered, as long as the share program has outstanding member deposits as of
the reporting date.
•

Overdrawn Accounts: All overdrawn share account balances should be reported on
page 2, line item 16, All Other Unsecured Loans/Lines of Credit, rather than reporting
them as negative shares in this section.

•

Deposit Account Sweeps Affecting Transaction and Non-Transaction Accounts: In
an effort to reduce their reserve requirements, some credit unions have established sweep
arrangements that involve transfers of member deposits between two sub-accounts. In a
typical arrangement, a credit union creates a master account and two sub-accounts: a
transaction sub-account (commonly a share draft account) which is subject to Regulation
D reserve requirements, and a non-transaction sub-account (commonly a money market
account) which is not subject to reserve requirements. Depending upon the balances in
the two sub-accounts on a particular day, the credit union shifts funds from the
transaction sub-account to the non-transaction sub-account or vice versa. The Call
Report should reflect the position of the swept funds at the end of the reporting period,
and should match reporting on the Federal Reserve form FR 2900.

21

•

Credit Unions must meet the following two key criteria to have a valid retail sweep
program:
1. The depository institution must establish by agreement with its transaction
account member two legally separate accounts: a transaction account (share draft
account) and a non-transaction account (usually regular shares or a money market
account).
2. The swept funds must actually be moved from the member’s transaction account
to the member’s regular shares or money market account on the official books and
records of the depository credit union as of the close of business on the day(s)
where the depository credit union intends to report the funds in question as
regular shares or money market accounts and not transaction accounts, and vice
versa.

•

When a depository credit union intends to establish a retail sweep program with respect
to new transaction account members, the depository credit union must ensure that its
member account agreements provide for the existence of two distinct accounts (a
transaction account and a regular shares or money market account) rather than a single
(transaction) account.

•

Regardless of the structure of the credit union’s official books and records, both the
member-account level records and the aggregate-level records must reflect the actual
movement of funds between the accounts (if any) for each reporting date, so that the
manner in which the funds are reported on any given reporting date (transaction or
regular shares/money market account) corresponds to where the funds are located
(transaction or regular shares/money market account).

•

Note that simply establishing a legal existence of two sub-accounts, without actually
moving funds between sub-accounts accordingly, is not sufficient to report the relevant
amounts as having been swept. Also, if a non-transaction (regular share) sub-account
reaches the six withdrawal limit in the month or statement cycle, the entire remaining
balance of the regular share sub-account must be shifted back to the transaction (share
draft) account.

•

The maintenance of such records or systems by a third party, such as a service provider,
may raise questions as to whether those records or systems are subject to prudent
managerial oversight and control. A valid retail sweep program may not exist solely in
records or on systems that do not constitute official books and records of the depository
credit union and that are not used for any purpose other than generating “reclassified”
deposit reports.

9. Share Drafts
Report the rate, number of accounts, and dollar amount of credit union share drafts. Overdraft
balances should be reported on page 2, line item 16, All Other Unsecured Loans/Lines of Credit.

22

10. Regular Shares
Report the rate, number of accounts, and dollar amount of credit union regular shares, including
Christmas, vacation, and other club accounts.
11. Money Market Shares
Report the rate, number of accounts, and dollar amount of all credit union money market shares.
12. Share Certificates
Report the rate, number of accounts, and dollar amount of credit union share certificates by
remaining maturity.
13. IRA/KEOGH Accounts
Report the rate, number of accounts, and dollar amount of credit union IRA/KEOGH accounts by
maturity (including both regular IRA/KEOGH accounts and IRA/KEOGH certificates).
14. All Other Shares and Deposits
Report the rate, number of accounts, and dollar amount of all other credit union shares and
deposits not already included in lines 9 through 13. Include Health Savings Accounts on this
line.
15. TOTAL SHARES (Sum of lines 9 – 14)
Sum each of the columns by maturity and the number of accounts. Do not include non-member
deposits.
16. Non-Member Deposits (including brokered deposits)
Report the rate, number of accounts, and dollar amount of non-member deposits, including
brokered deposits, by maturity.
17. TOTAL SHARES AND DEPOSITS (each column)
Sum each of the columns by maturity, including non-member deposits, and the total number of
accounts.
Additional Shares/Deposits (Included in the Shares/Deposits Listed Above):
18. Accounts Held by Member Government Depositors
The accounts are insured up to the standard maximum share insurance amount (SMSIA).
Government Depositors are eligible for regular shares, share drafts, and share certificates. Please
see Section 701.32 of NCUA’s Rules and Regulations for further guidance on Accounts Held by
Government Depositors.
19. Accounts Held by Nonmember Government Depositors
The accounts are insured up to the standard maximum share insurance amount (SMSIA).
Government Depositors are eligible for regular shares, share drafts, and share certificates. Please
see Section 701.32 of NCUA’s Rules and Regulations for further guidance on Accounts Held by
Government Depositors.
20. Employee Benefit Member Shares and Deposits
Any shares of an employee benefit plan in an insured credit union shall be insured on a “passthrough” basis, in the amount of up to the SMSIA for the non-contingent interest of each plan

23

participant, in accordance with Section 745.9-2 of NCUA’s Rules and Regulations. An insured
credit union that is not “well capitalized” or “adequately capitalized”, as those terms are defined
in Section 1787(k)(4) of NCUA’s Federal Credit Union Act, may not accept employee benefit
plan deposits. Employee benefit plans for member shares and deposits may consist of Keogh
accounts established by an employer as part of an employee benefit plan.
21. Employee Benefit Nonmember Shares and Deposits
The same insurance coverage and legal restrictions apply to retirement and other employee
benefit plan accounts for nonmember shares as stated above for member shares. Employee
benefit plans for nonmember shares and deposits may consist of Keogh accounts established by
an employer as part of an employee benefit plan.
22. 529 Plan Member Deposits
Funds owned by a principal and deposited in one or more accounts in the name or names of
agents or nominees shall be added to any individual account of the principal and insured up to
the limit of $250,000 per eligible account in the aggregate for each primary account holder as
outlined in Section 745.3 of NCUA’s Rules and Regulations. Deposits are restricted to regular
shares, money market shares, or share certificates.
23. Non-dollar Denominated Shares and Deposits
An insured credit union may accept shares denominated in a foreign currency. Shares
denominated in a foreign currency will be insured in accordance with this part to the same extent
as shares denominated in U.S. dollars. Insurance for shares denominated in foreign currency will
be determined and paid in the amount of United States dollars that is equivalent in value to the
amount of the shares denominated in the foreign currency as of close of business on the date of
default of the insured credit union. The exchange rates to be used for such conversions are the
12:00 PM rates (the noon buying rates for cable transfers) quoted for major currencies by the
Federal Reserve Bank of New York on the date of default of the insured credit union, unless the
share agreement provides that some other widely recognized exchange rates are to be used for all
purposes under that agreement. The credit unions will also have to list these non-dollar
denominated shares and deposits in U.S. dollars for the Call Report. The 12:00 PM Federal
Reserve Exchange rates should be used as well on the last working day of the quarter-end.
24. Health Savings Accounts
Section 724.1 of the NCUA Rules and Regulations permits Federal credit unions to act as
trustees and custodians of certain tax-advantaged savings plans. A federal credit union is
authorized to act as trustee or custodian, and may receive reasonable compensation for so acting,
under any written trust instrument or custodial agreement created or organized in the United
States and forming part of a tax-advantaged savings plan which qualifies for specific tax
treatment for its members or groups of its members, provided the funds are invested in share
accounts or share certificate accounts of the Federal Credit Union. These services may include
acting as a trustee or custodian for health savings accounts. Funds owned by each member shall
be added to any other regular share and insured up to the limit of $250,000 per eligible account
in the aggregate for each primary account holder as outlined in Section 745.3 of NCUA’s Rules
and Regulations.

24

25. Dollar Amount of Share Certificates equal to or greater $100,000
(Excluding brokered share certificates participated out by the broker in shares of less than
$100,000). This account enables the Federal Reserve to accurately construct M2 (the study of
total money supply). Please list the total amount for individual share certificates equal to or
greater than $100,000 only. For example, a credit union has two Share Certificate accounts with
individual balances of $80,000 and $120,000 that add to an aggregate balance of $200,000. The
Federal Reserve has directed NCUA to have credit unions list only the individual balances that
equal or exceed $100,000. So, in this case, the credit union would report $120,000.
26. Dollar Amount of IRA/Keogh Accounts equal to or greater than $100,000
This account enables the Federal Reserve to accurately construct M2 (the study of total money
supply). Please list the total amount for individual IRA/Keogh Accounts equal to or greater than
$100,000 only. For example, a credit union has two IRA/ Keogh accounts with individual
balances of $80,000 and $120,000 that add to an aggregate balance of $200,000. The Federal
Reserve has directed NCUA to have credit unions list only the individual balances that equal or
exceed $100,000. So, in this case, the credit union would report $120,000.
27. Dollar Amount of Share Drafts Swept to Regular Shares or Money Market Accounts as
Part of Sweep Program
List the dollar amount the credit union actually transferred from share drafts (transactional
accounts) to regular shares or money market accounts (nontransactional) to qualify the credit
union as having a legitimate sweep program with the Federal Reserve. The credit union can use
this total to assist in analyzing share trends.
28. Dollar Amount of Noninterest Bearing Transactional Accounts greater than $250,000
Report the total dollar amount of Noninterest Bearing Transactional Accounts with balances
greater than $250,000. This line is for informational purposes only and not related to insured
shares.
Noninterest bearing transaction account means an account or deposit maintained at an insured
credit union—
i.

With respect to which interest is neither accrued nor paid;

ii.

On which the account holder or depositor is permitted to make withdrawals by negotiable
or transferable instrument, payment orders of withdrawal, telephone or other electronic
media transfers, or other similar items for the purpose of making payments or transfers to
third parties or others; and

iii.

On which the insured credit union does not reserve the right to require advance notice of
an intended withdrawal.

25

STATEMENT OF FINANCIAL CONDITION
(LIABILITIES, SHARES AND EQUITY)
(NCUA FORM 5300 - PAGE 4)
EQUITY
29. Undivided Earnings
Undivided Earnings represents the accumulated surplus net income remaining after the books
have been closed.
30. Regular Reserves
Statutory reserves as required by NCUA or the State Supervisory Authority. The amount
reported here should not include the Allowance for Loan & Lease Losses account.
31. Appropriation for Non-Conforming Investments (SCU ONLY)
Reserves set aside from Undivided Earnings to cover the excess of Book Value over Fair Value
for investments not authorized by NCUA. Required in accordance with NCUA Rules and
Regulations Section 741.3(a)(2). This account is only necessary for reporting reserves for nonSFAS 115 investments and SFAS 115 investments classified as Held to Maturity.
32. Other Reserves
Include any reserves originating from undivided earnings not reported elsewhere. Any amounts
the credit union reports here must have been first closed into Undivided Earnings from Net
Income.
33. Equity Acquired in Merger
The acquisition date fair value of equity interests acquired in the acquisition(s) of another credit
union(s) as measured consistent with GAAP.
34. Miscellaneous Equity
Include any equity not reported elsewhere that did not originate from net income and was not
closed into undivided earnings. For example, donated equity accounted for under regulatory
accounting practices.
35. Accumulated Unrealized Gains (Losses) on Available for Sale Securities
Report unrealized and unrecognized gains and losses (net) on securities that are classified as
available for sale.
36. Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Debt
Securities
Report the cumulative amount of the total remaining unrealized losses for Other-ThanTemporary-Impairment (OTTI) due to other market factors on HTM debt securities. Such
amounts must be appropriately displayed (disclosure only, not an actual expense entry on the
Income Statement) through either a previous, or the current period's, Statement of Income, Item
14b.

26

37. Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges
Report the effective portion of the accumulated change in fair value (gain or loss) on derivatives
designated and qualifying as cash flow hedges in accordance with SFAS 133, “Accounting for
Derivative Instruments and Hedging Activities.”
38. Other Comprehensive Income
Report any items of other comprehensive income that are not already included in items 34 or 35
above. An example of an Other Comprehensive Income item is other comprehensive income
amounts related to single-employer defined benefit postretirement plans, such as a pension plan
or health care plan.
A credit union that sponsors a single-employer defined benefit postretirement plan, such as a
pension plan or health care plan, must recognize the funded status of each such plan on its
balance sheet (i.e., an over-funded plan is recognized as an asset while an under-funded plan is
recognized as a liability). Initially, the postretirement plan amounts recognized on the credit
union’s balance sheet before applying the standard must be adjusted to recognize gains or losses,
prior service costs or credits, and transition assets or obligations that have not yet been included
in the net periodic benefit cost of its plans. These adjustment amounts are recognized directly in
equity as components of other comprehensive income. Thereafter, a credit union must recognize
certain gains and losses and prior service costs or credits that arise during each reporting period
as a component of other comprehensive income (OCI). Postretirement plan amounts carried in
OCI are adjusted as they are subsequently recognized in earnings as components of the plan’s net
periodic benefit cost. Credit unions should consult their independent accountant for further
guidance in applying this accounting standard.
These examples are not all inclusive. Items required by accounting standards to be reported as
direct adjustments to paid-in capital, retained earnings, or other non-income equity accounts are
not to be included as components of comprehensive income.
39. Net Income
Sum remaining after all expenses have been met or deducted from income prior to being
transferred to the Undivided Earnings account. Do not report net income which has been closed
to Undivided Earnings.
40. TOTAL LIABILITIES, SHARES AND EQUITY
Sum of all liabilities, shares, and equity. Must equal line 33 on page 2.
If the credit union has any unused commitments, loans sold or swapped with recourse, or
pending bond claims, complete the Liquidity, Commitments and Sources section on page 10.

27

NCUA INSURED SAVINGS COMPUTATION
(NCUA FORM 5300 - PAGE 4)
Eligible accounts are generally insured up to $250,000 each. Refer to Part 745 of the NCUA
Rules and Regulations for additional guidance. Note: Noninterest bearing transactional
accounts (interest or dividends are neither accrued nor paid), as defined in section 745.1(f) of the
NCUA Rules and Regulations, are fully insured separate from, and in addition to, other
coverage. These accounts should not be included on lines A – K.
A. Uninsured IRA and KEOGH Member
Report only the amount of uninsured IRA and KEOGH shares and deposits. These
accounts are insured up to $250,000 per legally determined individual member account.
Do not include Uninsured KEOGH Member Shares for Employee Benefit Plans reported
on line A1 below.
A1. Uninsured KEOGH Member Shares for Employee Benefit Plans
Report only the amount of uninsured KEOGH shares and deposits. Employee benefit
plans for member shares and deposits may consist of Keogh accounts established by an
employer as part of an employee benefit plan.
B. Uninsured Employee Benefit Member Shares and Deposits
Report only the amount of uninsured Employee Benefit Member shares and deposits.
Insured up to $250,000 per legally determined individual member account. Do not
include Uninsured KEOGH Member Shares for Employee Benefit Plans reported on A1
above.
C. Uninsured Member 529 Plan Deposits
Report only the amount of uninsured member 529 Plan shares and deposits.
D. Uninsured Accounts Held by Member Government Depositors
Report only the amount of uninsured Member Government Depositors’ shares and
deposits.
E. Uninsured All Other Member Shares and Deposits
Report only the amount of uninsured all other member shares and deposits not reported
on lines A – D above.
F. TOTAL UNINSURED MEMBER SHARES and DEPOSITS
Must equal the sum of lines A, A1, B, C, D, and E.
G. Uninsured Nonmember Employee Benefit Member Shares and Deposits
Report only the amount of uninsured nonmember Employee Benefit Member shares and
deposits.
H. Uninsured Nonmember Accounts Held by Government Depositors
Report only the amount of uninsured Nonmember Government Depositors’ shares and
deposits.

28

I. Other Uninsured Nonmember Shares and Deposits
Report all other uninsured Nonmember Shares and Deposits not reported on lines G and
H above.
J. TOTAL UNINSURED NONMEMBER SHARES AND DEPOSITS
Add items G, H, and I (Accounts 067A1, 067B1, and 067C1) together to determine the
total for all uninsured nonmember shares and deposits, so NCUA can determine insured
shares, an accurate operating fee, and share insurance deposit.
K. TOTAL UNINSURED SHARES AND DEPOSITS
Add items F and J together to determine the aggregate total for all uninsured shares and
deposits.
L. TOTAL INSURED SHARES AND DEPOSITS
Total Shares and Deposits, item 17, Page 3 of the Call Report, less item K. The
calculation of total insured shares is the amount on which the operating fee and National
Credit Union Share Insurance Fund deposit will be based.

29

INCOME AND EXPENSE
(NCUA FORM 5300 - PAGE 5)

USE YEAR-TO-DATE TOTALS
INTEREST INCOME
1. Interest on Loans
Income earned from interest on loans and recognition of deferred loan fees and costs. Interest
should not be accrued on loans 90-days or more delinquent. Accruals of interest on loans should
be reversed when the loan is determined to be a loss or when it becomes 12 months delinquent,
whichever occurs first.
2. Interest Refunded
Loan interest income refunded to borrowers.
3. Income from Investments (Including Interest and Dividends)
Interest and dividends earned from all investments. Include income earned on Cash on Deposit
reported on page 1, line 2c, and Cash Equivalents reported on page 1, line 3. Do not include any
realized or unrealized gains/losses from trading securities (line 4), gains or losses resulting from
the sale of investments (line 14), or unconsolidated CUSO income (line 13).
4. Trading Profits and Losses
Report gains and losses on trading accounts both from the sale of trading securities and from
unrealized holding gains and losses. Do not include gain (loss) from sale of any investments,
except those that are held for trading (see line 14).
5. TOTAL INTEREST INCOME (Sum of lines 1 – 4).
INTEREST EXPENSE
6. Dividends on Shares
Dividend expense incurred for all classes of shares year-to-date. Federal Credit Unions see
Section 701.35 of the NCUA Rules and Regulations.
7. Interest on Deposits (State Credit Union ONLY)
This question is for state chartered credit unions only. Interest on all deposits year-to-date.
Interest means any payment to a member or to a member’s account for the use of funds in a
nondividend-bearing account at a state-chartered credit union, offered pursuant to state law.
8. Interest on Borrowed Money
Interest cost for borrowed money from all sources including certificates of indebtedness. Lowincome designated credit unions should include interest costs associated with secondary capital
accounts.
9. TOTAL INTEREST EXPENSE (Sum of lines 6 – 8).
10. Provision for Loan & Lease Losses
Expense recorded to maintain the Allowance for Loan & Lease Losses account.

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11. NET INTEREST INCOME AFTER PROVISION FOR LOAN & LEASE LOSSES
Amount on line 5, less amount on line 9, less amount on line 10.
NON-INTEREST INCOME
12. Fee Income
Fees charged for services (i.e., overdraft fees, ATM fees, credit card fees, etc.). Report only the
gross income. Associated expenses should be reported in the expense section.
13. Other Operating Income
Operating income other than the types designated in lines 1 - 4 and line 12. Include dividends
from the NCUSIF, income or loss derived from selling real estate loans on the secondary market,
interchange income, interest income earned on purchased participations not qualifying for true
sales accounting under GAAP, and unconsolidated CUSO income.
14. Gain (Loss) on Investments
Use this account to report the resulting gain (loss) from the sale or disposition of all investments
except trading accounts (line 4). Report losses on Membership Capital/Nonperpetual Capital
Accounts and Paid-in Capital/Perpetual Contributed Capital at Corporate Credit Unions on this
line. In addition, use this account to report declines in fair value that are Other-ThanTemporary-Impairments (OTTI) for securities classified as either available for sale or held-tomaturity. However, report only the credit loss portion of the OTTI on this line. All other losses
related to OTTI must be reported on the Statement of Financial Condition – Equity, under
Accumulated Unrealized Gain (Losses) on Available for Sale Securities (Acct 945) or
Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Securities (Acct
945C).
a. Total Other-Than-Temporary Impairment (OTTI) Losses
In periods in which a credit union determines that a debt security’s decline in fair value
below its amortized cost basis is OTTI, the credit union shall present the total decline to
full fair market value as an OTTI loss in the statement of earnings. Include both the
amount relating to credit losses and the amount due to other factors here for disclosure
purposes only.
b. Less: Portion OTTI Losses in Other Comprehensive Income
Report the amount of year-to-date OTTI included in item 14a due to other factors. The
portion of OTTI due to other factors on HTM debt securities must also be recognized in
the other comprehensive income portion of Accumulated Unrealized Losses for OTTI
(Due to Other Factors) on HTM Securities, Statement of Financial Condition – Equity,
line item 36 – Acct 945C.
c. OTTI Losses Recognized in Earnings (Included in Item 14)
Report the difference between Item 14a and 14b. This difference represents the amount
of year-to-date OTTI due to credit losses. This total should also be reflected in Item 14
above.
15. Gain (Loss) on Disposition of Fixed Assets
Income or expense resulting from the sale or other disposition of fixed assets. Include gains or
losses on the sale of foreclosed and repossessed assets on this line.
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16. Gain from Bargain Purchase (Merger)
List any applicable gain as the result of a bargain purchase of another credit union.
17. Other Non-Operating Income (Expense)
Record all miscellaneous non-operating income or expense items. Credit Unions should include
such items as gifts, donations received, and contribution income, such as grants.
18. TOTAL NON-INTEREST INCOME (Sum of lines 12 – 17).
NON-INTEREST EXPENSE
19. Employee Compensation and Benefits
Salaries, reimbursement to sponsor when credit union employees are on the sponsor’s payroll,
benefits, pension plan costs, and employer’s taxes.
20. Travel and Conference Expense
Authorized expenses incurred by officers, directors, and employees for travel, attendance at
conferences, and other meetings.
21. Office Occupancy Expense
Expenses related to occupying an office including office rent, utilities (gas, electric, etc.),
building depreciation, real estate taxes, building maintenance, and amortization of leasehold
improvements.
22. Office Operations Expense
Expenses related to the operation of an office including communications, stationery and supplies,
liability insurance, bond insurance, furniture and equipment rental and/or maintenance and
depreciation, bank charges, in-house electronic data processing (EDP) cost, etc.
23. Educational and Promotional Expense
Advertising, publicity, and promotions.
24. Loan Servicing Expense
Collection expenses, recording fees, credit reports, credit card program expenses, loan servicing
fees.
25. Professional and Outside Services
Legal fees, audit fees, accounting services, consulting fees, and outside EDP servicing.
26. Member Insurance
26a. Report premium assessments associated with the National Credit Union Share
Insurance Fund (NCUSIF).
26b. Report NCUA Board assessment expenses to fund the Temporary Corporate Credit
Union Stabilization (TCCUS). The TCCUS is designed to minimize the annual expenses
for natural-person credit unions and to repay the United States Treasury over multiple
years for borrowings necessary to stabilize the corporate credit union system.

32

26c. Report life savings, borrower’s protection, share insurance, and other member
insurance.
26d. Total Member Insurance
27. Operating Fees
Annual operating/supervision fee assessed by NCUA or the State Supervisory Authority.
28. Miscellaneous Operating Expenses
Expenses not covered by lines 19 - 27, including cash over and short, annual meeting expenses,
association dues, etc.
29. TOTAL NON-INTEREST EXPENSE (Sum of lines 19 – 28).
30. NET INCOME (LOSS)
Net Interest Income after Provision for Loan and Lease Losses (line 11) plus Non-Interest
Income (line 18) less Total Non-Interest Expense (line 29).
RESERVE TRANSFERS
31. Transfer to Regular Reserves
Income earned year-to-date which was transferred to the Regular Reserves account.
OTHER CALCULATIONS
32. NET INCOME (LOSS) EXCLUDING NCUSIF PREMIUMS AND TEMPORARY
CORPORATE CU STABILIZATION FUND ASSESSMENT REPORTED ON LINES 26a
& 26b
Net Income (Loss) (line 30) plus NCUSIF Premium Expense (line 26a) plus Temporary
Corporate CU Stabilization Fund Assessment (line 26b)

33

MISCELLANEOUS INFORMATION
(NCUA FORM 5300 - PAGE 6)
1. Excess Deposit Insurance
If your credit union has share and/or deposit insurance coverage in addition to the coverage
provided by the National Credit Union Share Insurance Fund, answer this question “yes.” If yes,
provide: a) the name of the insuring company and b) the total dollar amount of shares and/or
deposits insured by this company.
• DO NOT include Life Saving and Borrowers’ Protection Insurance.
• DO NOT include Surety Bond Coverage.
2. Number of Current Members
Report the number of credit union members. Report the actual number of members, not the
number of accounts.
3. Number of Potential Members
Report the number of potential credit union members. Include current members in this estimate.
The estimate of potential members must be reasonable and supportable. For example, if the
credit union has a community (geographic-based) charter, use the most recent Census statistics
for the area. If the credit union has an employment-based membership, use the most recent total
employment figures for the company(s) and an estimate of the number of family members.
4. Number of Credit Union Employees
Report the number of employees as of the date of the call report.
a. Full-Time Employees. Report the number of employees who work 26 hours or more per
week.
b. Part-Time Employees. Report the number of employees who work 25 hours or less per
week
5. Aggregate Capital and Operating Lease Payments on Fixed Assets
The credit union should report the total remaining dollar amount of its obligation to lessor(s),
without discounting commitments for future payments to present value.
6. Qualifying Business Combination
Has the credit union completed a merger or acquisition that qualifies for Business
Combination Accounting (FAS 141R) after January 1, 2009? If this answer is "Yes", please
complete line 7 on Page 11. Please refer to Part 702 of NCUA Rules and Regulations for
specific information on this topic.
7. Transactional Website Usage
Report the number of members (not the number of transactions) using your transactional website.
Do not answer this question if your website is not a transactional type website.
8. Expansion
Answer “Yes” if the credit union is planning to add new branches and/or expand existing office
facilities within the next 12 months.

34

9. Uninsured Secondary Capital
This account is for low-income designated credit unions only. Report the portion of
Subordinated Debt included in Net Worth reported on page 3, line 5 that represents Uninsured
Secondary Capital. In accordance with Section 701.34(c) of the NCUA Rules and Regulations, the
amount reported as Uninsured Secondary Capital is dependent upon the remaining maturity.
Report this account based on the following sliding scale, and report the portion of Uninsured
Secondary Capital not included in Net Worth as Subordinated Debt on page 3, line 4 (see
instructions for page 3) :
Remaining Maturity
Greater than 5 years
4 to less than 5 years
3 to less than 4 years
2 to less than 3 years
1 to less than 2 years
Less than 1 year remaining maturity

Amount to Report on Line 9,
Uninsured Secondary Capital
Percentage of Amount Borrowed
100%
80%
60%
40%
20%
0%

35

DELINQUENT LOANS
(NCUA FORM 5300 - PAGE 7 & 8)
Report the total outstanding loan balance and number of all delinquent loans and leases by
collateral type on page 7 and report additional delinquency information on page 8, if applicable.
All delinquent loans and leases include loans and leases reported by the credit union and serviced
by outside processors (e.g., real estate, student loans, etc.) and loans held on the balance sheet of
wholly-owned CUSOs.
•

Do not include either:
1) Loans already written down to fair value (difference charged-off against ALLL)
through a "decision to sell" and/or otherwise transferred to a "loans held for sale"
(LHFS) classification; or
2) Any loans for which the credit union has already obtained physical possession of
the underlying collateral (automobiles, boats, real estate, etc.), regardless of
whether formal foreclosure or repossession proceedings have been instituted
against the borrower. The credit union should write-down such loans to the fair
value of the collateral, less costs to sell. Property the credit union intends to sell
should be transferred to “Foreclosed and Repossessed Assets”.

•

The past due status of purchased credit impaired loans acquired in business combinations,
or otherwise purchased, should be determined in accordance with each loan’s contractual
repayment terms. However, the dollar amount reported in the appropriate delinquency
category on pages 7 and 8 should reflect the credit union’s recorded investment value, as
included in the Loans & Leases section of the Statement of Financial Condition.

•

Report troubled debt restructured (TDR) loans (defined in GAAP) as delinquent
consistent with original loan contract terms until the borrower/member has demonstrated
an ability to make timely and consecutive monthly payments over a six-month period
consistent with the restructured terms. Likewise, such loans may not be returned to full
accrual status until the six-month consecutive payment requirement is met.

•

Note: Not all restructured debt meets the definition of TDR. TDR loans are loans whose
terms have been modified because the credit union, for economic or legal reasons related
to the debtor’s financial difficulties, grants a concession to the member debtor that it
would not otherwise consider, providing for a reduction of interest, principal, or both.
This concession either stems from an agreement between the credit union and the
member debtor or is imposed by law or a court. A loan extended or renewed at a stated
interest rate equal to the current interest rate for new debt with similar risk is not
considered a TDR loan.

36

DELINQUENT LOANS BY COLLATERAL TYPE
(NCUA FORM 5300 - PAGE 7)
TOTAL NUMBER OF DELINQUENT LOANS BY COLLATERAL TYPE
1a. Unsecured Credit Card Loans
Report the total number of all delinquent credit card loans on this line underneath the applicable
delinquent loan category.
2a. Short-Tem, Small Amount Loans (STS) (FCUs Only)
Federal Credit Unions will report the total number of all delinquent STS loans under the
applicable delinquent loan category. Do not include these loans with All Other Loans. StateChartered credit unions will report similar loans with All Other Loans. In September 2010,
NCUA amended its general lending rule to enable FCUs to offer short-term, small amount (STS)
loans as a viable alternative to predatory payday loans. This amendment permits FCUs to charge
a higher interest rate for a STS loan than is permitted under the general lending rule but imposes
limitations on the permissible term, amount, and fees associated with a STS loan. Reference
NCUA Rules and Regulations Section 701.21(c)(7)(iii) for additional information.
3a. Non-Federally Insured Guaranteed Student Loans
Report the number of delinquent non-federally guaranteed, or private, student loans on this line.
Report the number of delinquent guaranteed student loans, such as Stafford, Perkins, PLUS, and
Consolidation loans, granted prior to July 1, 2010 on line 7a below.
4a. 1st Mortgage Real Estate Loans/Lines of Credit
1. Fixed Rate (including Hybrid/Balloons > 5 yrs). Report the number of delinquent
loans secured by fixed rate first mortgages here. The number of delinquent
Hybrid/Balloon Real Estate loans where the original interest rate remains fixed for
greater than five years, should be included on this line if secured by a first mortgage.
2. Adjustable Rate (including Hybrid/Balloons < 5yrs). Report the number of
delinquent loans secured by adjustable rate first mortgages here. The number of
delinquent Hybrid/Balloon Real Estate loans where the original interest rate remains
fixed for less than five years, should be included on this line if secured by a first
mortgage.
5a. Other Real Estate Loans/Lines of Credit
1. Fixed Rate/Hybrid/Balloon. Report the number of delinquent loans that are not
secured by first mortgages on this line, if the interest rate is fixed or if the loan has
features of a hybrid or balloon loan.
2. Adjustable Rate. Report the number of delinquent loans that are not secured by first
mortgage liens that have an adjustable interest rate.
6a. Leases Receivable
Report the number of delinquent leases on this line.

37

7a. All Other Loans
Include in line 7a the total number of all delinquent loans for loans reported on page 2, lines 16,
19, 20, and 24. (e.g., all other consumer loans, member business loans not secured by real estate,
guaranteed student loans, etc.).
8a. Total Number of Delinquent Loans (Sum of lines 1a – 7a)
Report the total number of all delinquent loans.
TOTAL AMOUNT OF DELINQUENT LOANS BY COLLATERAL TYPE
1b. Unsecured Credit Card Loans
Report the balance of all delinquent credit card loans on this line underneath the applicable
delinquent loan category.
2b. Short-Term, Small Amount Loans (STS) (FCU Only)
Federal Credit Unions will report the balance of all delinquent STS loans under the applicable
delinquent loan category. Do not include these loans with All Other Loans. State-Chartered
credit unions will report similar loans with All Other Loans. In September 2010, NCUA
amended its general lending rule to enable FCUs to offer short-term, small amount (STS) loans
as a viable alternative to predatory payday loans. This amendment permits FCUs to charge a
higher interest rate for a STS loan than is permitted under the general lending rule but imposes
limitations on the permissible term, amount, and fees associated with a STS loan. Reference
NCUA Rules and Regulations Section 701.21(c)(7)(iii) for additional information.
3b. Non-Federally Guaranteed Student Loans
Report the balance of delinquent non-federally guaranteed, or private, student loans on this line.
Report the amount of delinquent guaranteed student loans, such as Stafford, Perkins, PLUS, and
Consolidation loans, granted prior to July 1, 2010 on line 7b below.
4b. 1st Mortgage Real Estate Loans/Lines of Credit
1. Fixed Rate (including Hybrid/Balloons > 5 yrs). Report the balance of delinquent
loans secured by fixed rate first mortgages here. The balance of delinquent
Hybrid/Balloon Real Estate loans where the original interest rate remains fixed for
greater than five years, should be included on this line if secured by a first mortgage.
2. Adjustable Rate (Including Hybrid/Balloons 5yrs or less). Report the balance of
delinquent loans secured by adjustable rate first mortgages here. The balance of
delinquent Hybrid/Balloon Real Estate loans where the original interest rate remains
fixed for less than five years, should be included on this line if secured by a first
mortgage.

38

5b. Other Real Estate Loans/Lines of Credit
1. Fixed Rate/Hybrid/Balloon. Report the balance of delinquent loans that are not
secured by first mortgages on this line, if the interest rate is fixed or if the loan has
features of a hybrid or balloon loan
2. Adjustable Rate. Report the balance of delinquent loans that are not secured by first
mortgage liens that have an adjustable interest rate.
6b. Leases Receivable
Report the balance of delinquent leases on this line.
7b. All Other Loans
Include in line 7b the total amount of all delinquent loans for loans reported on page 2, lines 16,
19, 20, and 24. (e.g., all other consumer loans, member business loans not secured by real estate,
guaranteed student loans, etc.).
8b. Total Delinquent Loans
Report the total amount of all delinquent loans.

39

ADDITIONAL DELINQUENCY INFORMATION
(NCUA FORM 5300 - PAGE 8)
Credit unions must include all loan types and report loan delinquency in other categories when
applicable. Remember, this section is for informational purposes only. Delinquency for these
loans has already been reported on the delinquency schedule by collateral type on page 7
(lines 1-8). Include delinquent loans reported by the credit union and serviced by outside
processors (e.g., real estate, student loans, etc.) and loans held on the balance sheet of whollyowned CUSOs. Exclude purchased participations not qualifying for true sales accounting under
GAAP (e.g., participations with substantial recourse), as these loans will still be reported by the
seller.
To complete this additional delinquency information section properly, please take note of the
following examples:
A participation loan classified as a member business loan (excluding agricultural) becomes
delinquent. Therefore, it must be reported on lines 10 and 14. The same rule holds true for
agricultural related participation lending. When these types of loans become delinquent, they
would be reported on lines 10 and 15. Other examples are indirect lending involving real estate
or vehicle loans. Any real-estate related indirect loans would be reported on lines 9 and 11, if the
real estate loan is an interest only or payment option 1st mortgage loan. In the case of indirect
vehicle loans, they would be reported only on line 9.
REPORT DELINQUENT NUMBERS ONLY
Report the total number of all delinquent loans and leases by categories. All delinquent loans
and leases include loans and leases reported by the credit union and serviced by outside
processors (e.g., real estate, student loans, etc.).
9a. Indirect Loans
Report the total number of all outstanding delinquent loans made through an indirect lending
program. Indirect loans are not limited to loans made through car dealerships.
10a. Participation Loans
Report the total number of all delinquent loan participations.
11a. Interest Only and Payment Option 1st Mortgage Loans
Report the total number of all delinquent Interest Only and Payment Option 1st Mortgage Loans.
12a. Interest Only and Payment Option Other RE/LOC Loans
Report the total number of all delinquent Interest Only and Payment Option loans secured by real
estate where the credit union holds a subordinate lien position. Refer to the instructions for
Schedule A Specialized Lending for what qualifies as an Interest Only and Payment Option
Other RE/LOC Loan.

40

13a. Residential Construction Excluding Business Purpose
Report the total number of all delinquent residential construction loans that were granted directly
to a home owner building a residence for their own personal use, which is not limited to a
primary residence.
14a. Member Business Loans excluding Agricultural Loans
Report the total number of all delinquent Member Business Loans, excluding business loans
made for agricultural purposes.
15a. Agricultural Loans
Report the total number of all delinquent business loans made for agricultural purposes.
16a. Nonmember Business Loans excluding Agricultural Loans
Report the total number of all delinquent Nonmember Business Loans, excluding business loans
made for agricultural purposes. This includes purchased or participated loans.
17a. Business Construction & Development Loans
Report the total number of all delinquent business loans granted to fund commercial construction
and development. These delinquent loans should also be reported on lines 14a and 16a above,
according to the borrower’s membership status.
18a-22a. Refer to the instructions for Schedule A Specialized Lending, Section 5 for the
definition of what should be reported as modified real estate, business, and consumer loans.
18a. Modified 1st Mortgage Real Estate Loans
Report the total number of all delinquent Modified 1st Mortgage Real Estate Loans. The totals
included in this line, should also be reported in Delinquent Loans by Collateral Type, item 4a in
the appropriate sub-category.
19a. Modified Other Real Estate Loans/Lines of Credit
Report the total number of all delinquent Modified Other Real Estate Loans/Lines of Credit. The
totals included in this line, should also be reported in Delinquent Loans by Collateral Type, item
5a in the appropriate sub-category.
20a. Modified Real Estate Loans also reported as Business Loans
Report the total outstanding number of delinquent Modified Real Estate Loans also reported as
business loans. The totals included in this line, should also be reported in Delinquent Loans by
Collateral Type, items 4a or 5a and on line 21 or 22 in the Assets Section of the Statement of
Financial Condition, depending on the type of loan.
21a. Modified Consumer Loans NOT Secured by Real Estate
Report the total outstanding number of delinquent Modified Consumer Loans that are NOT
secured by real estate. The totals included in this line should also be reported on lines 1a, 2a, 3a,
6a, or 7a on page 7 and line 9a or 10a on Page 8, depending on the type of loan. Do not include
skip-a-pay or similar programs on this line unless the loans were also modified because of
deterioration in the financial condition of the borrower.

41

22a. Modified Business Loans NOT Secured by Real Estate
Report the total outstanding number of delinquent Modified Business Loans that are NOT
secured by real estate. The totals included in this line should also be reported on lines 1a, 6a, or
7a on page 7 and lines 9a, 10a, 14a, 15a, or 16a on Page 8, depending on the type of loan.

42

REPORT DELINQUENT AMOUNTS ONLY
See the instructions for Schedule A – Specialized Lending, Part 4 regarding the definition of Net
Member Business Loan Balance (NMBLB). For Small Business Administration (SBA) loans,
report the entire amount of the delinquent loan on the appropriate line of page 7, but only the
nonguaranteed portion of the NMBLB on the relevant business loan line of page 8.
9b. Indirect Loans
Report the total outstanding loan balance of all delinquent loans made through an indirect
lending program. Indirect loans are not limited to loans made through car dealerships.
10b. Participation Loans
Report the total outstanding loan balance of all delinquent loan participations.
11b. Interest Only and Payment Option 1st Mortgage Loans
Report the total outstanding loan balance of all delinquent Interest Only and Payment Option 1st
Mortgage Loans.
12b. Interest Only and Payment Option Other RE/LOC Loans
Report the total outstanding loan balance of all delinquent Interest Only and Payment Option
loans secured by real estate where the credit union holds a subordinate lien position. Refer to the
instructions for Schedule A Specialized Lending for what qualifies as an Interest Only and
Payment Option Other RE/LOC Loan.
13b. Residential Construction – excluding Business Purpose
Report the total outstanding loan balance of all delinquent residential construction loans that
were granted directly to a home owner building a residence for their own personal use, which is
not limited to a primary residence.
14b. Member Business Loans excluding Agricultural Loans
Report the total outstanding (funded) portion of the NMBLB of all delinquent Member Business
Loans, excluding business loans made for agricultural purposes.
15b. Agricultural Loans
Report the total outstanding (funded) portion of the NMBLB of all delinquent business loans
made for agricultural purposes.
16b. Nonmember Business Loans excluding Agricultural Loans
Report the total outstanding (funded) portion of the NMBLB of all delinquent Nonmember
Business Loans, excluding business loans made for agricultural purposes. This includes
purchased or participated loans.
17b. Business Construction & Development Loans
Report the total outstanding (funded) portion of the NMBLB of all delinquent business granted
to fund commercial construction and development. These delinquent loans should also be
reported on lines 14b and 16b above, according to the borrower’s membership status.
18b-22b. Refer to the instructions for Schedule A Specialized Lending, Section 5,for the
definition of what should be reported as modified real estate, business, and consumer loans.

43

18b. Modified 1st Mortgage Real Estate Loans
Report the total outstanding loan balance of all delinquent Modified 1st Mortgage Real Estate
Loans. The amounts included in this line, should also be reported in Delinquent Loans by
Collateral Type, item 4b in the appropriate sub-category.
19b. Modified Other Real Estate Loans/Lines of Credit
Report the total outstanding loan balance of all delinquent Modified Other Real Estate
Loans/Lines of Credit. The amounts included in this line, should also be reported in Delinquent
Loans by Collateral Type, item 5b in the appropriate sub-category.
20b. Modified Real Estate Loans also reported as Business Loans
Report the total outstanding loan balance of all delinquent Modified Real Estate Loans also
reported as business loans. The amounts included in this line, should also be reported in
Delinquent Loans by Collateral Type, items 4b or 5b and on line 21 or 22 in the Assets Section
of the Statement of Financial Condition, depending on the type of loan.
21b. Modified Consumer Loans NOT Secured by Real Estate
Report the total outstanding loan balance of delinquent Modified Consumer Loans that are NOT
secured by real estate. The amounts included in this line should also be on lines 1b, 2b, 3b, 6b,
or 7b on page 7 and line 9b or 10b on Page 8, depending on the type of loan. Do not include
skip-a-pay or similar programs on this line unless the loans were also modified because of
deterioration in the financial condition of the borrower.
22b. Modified Business Loans NOT Secured by Real Estate
Report the total outstanding loan balance of delinquent Modified Business Loans that are NOT
secured by real estate. The amounts included in this line should also be reported on lines 1b, 6b,
or 7b on page 7 and lines 9b, 10b, 14b, 15b, or 16b on Page 8, depending on the type of loan.

44

LOAN CHARGE OFFS AND RECOVERIES
(NCUA FORM 5300 - PAGE 9)
LOAN LOSS INFORMATION
Report the dollar amount of loans charged off year-to-date by collateral category in the left
column. Report the dollar amount of loan recoveries year-to-date by collateral category in the
right column.
1. Unsecured Credit Card Loans
2. Short-Term, Small Amount Loans (STS) (FCU Only)
Federal Credit Unions will report the dollar amount of loans charged off year-to-date in the left
column and the dollar amount of loan recoveries year-to-date in the right column. FCUs should
not include these loans with All Other Loans. State-Chartered credit unions will report similar
loans with All Other Loans. In September 2010, NCUA amended its general lending rule to
enable FCUs to offer short-term, small amount (STS) loans as a viable alternative to predatory
payday loans. Reference NCUA Rules and Regulations Section 701.21(c)(7)(iii) for additional
information.
3. Non-Federally Guaranteed Student Loans
Report the dollar amount of non-federally guaranteed, or private, student loans charged off year–
to-date in the left column and the dollar amount of recoveries year-to-date in the right column.
Report the amount of charged off guaranteed student loans, such as Stafford, Perkins, PLUS, and
Consolidation loans, granted prior to July 1, 2010 on line 7 below.
4. Total 1st Mortgage Real Estate Loans/Lines of Credit
5. Total Other Real Estate Loans/Lines of Credit
6. Leases Receivable
7. All Other Loans
Report all charge offs and recoveries for loans reported on page 2, lines 16, 19, 20, and 24 prior
to being charged off (e.g., all other consumer loans, member business loans not secured by real
estate, etc.). Charge offs and recoveries from an overdraft protection program should also
be included on this line.
8. Total Charge Offs and Recoveries
Report the total of all loans charged off year-to-date in the left column and total recoveries yearto-date in the right column.
ADDITIONAL LOAN LOSS INFORMATION
Credit unions must include all loan types and report loan losses and recoveries in other
categories when applicable. Remember, this section is for informational purposes only.

45

Charge offs and recoveries for these loans has already been reported on the loan charge
offs and recoveries schedule above (lines 1 – 8).
To complete this additional loan loss information section properly, please take note of the
following examples:
A participation loan classified as a member business loan (excluding agricultural) is charged off.
Therefore, it must be reported on lines 10 and 14. The same rule holds true for agricultural
related participation lending. When these types of loans are charged off, the charged off amount
and any subsequent recoveries would be reported on lines 10 and 15. Other examples are
indirect lending involving real estate or vehicle loans. Real estate related indirect loans that are
charged off and any subsequent recoveries would be reported on lines 9 and 11, if the real estate
loan is an interest only or payment option 1st mortgage loan. In the case of vehicle loans that are
also indirect, the charged off amount and any subsequent recoveries would be reported only on
line 9.
9. Indirect Loans
Report the dollar amount of loans charged off year-to-date from the credit union’s indirect
lending program on the left. Report the dollar amount of recoveries year-to-date from the
indirect lending program in the right column.
10. Participation Loans
Report the dollar amount of loans charged off year-to-date from loan participations on the left.
Report the dollar amount of recoveries year-to-date from loan participations in the right column.
11. Interest Only and Payment Option 1st Mortgage Loans
Report the dollar amount of loans charged off year-to-date for Interest Only and Payment Option
1st Mortgage Loans on the left. Report the dollar amount of recoveries year-to-date for Interest
Only and Payment Option 1st Mortgage Loans in the right column.
12. Interest Only and Payment Option Other RE/LOC Loans
Report the dollar amount of loans charged off year-to-date for Interest Only and Payment Option
Other RE/LOCs Loans on the left. Report the dollar amount of recoveries year-to-date for
Interest Only Payment Option Other RE/LOCs Loans in the right column. Please refer to the
instructions for line 12 on Schedule A Specialized Lending for information on what qualifies as
an Interest Only or Payment Option Other RE/LOC Loan.
13. Residential Construction - excluding Business Purpose
Report the dollar amount of loans charged off year-to-date for residential construction loans that
were granted directly to a home owner building a residence for their own personal use on the left.
Report the dollar amount of recoveries year-to-date from Residential Construction, excluding
Business Purpose in the right column.
14. Member Business Loans excluding Agricultural Loans
Report the dollar amount of loans charged off year-to-date for Member Business Loans,
excluding the amount charged off for loans made for agricultural purposes on the left. Report
the dollar amount of recoveries year-to-date from Member Business Loans, excluding the
amount charged off for loans made for agricultural purposes in the right column.

46

15. Agricultural Loans
Report the dollar amount of loans charged off year-to-date for Business Loans made for
agricultural purposes on the left. Report the dollar amount of recoveries year-to-date from
Business Loans made for agricultural purposes in the right column.
16. Nonmember Business Loans excluding Agricultural Loans
Report the dollar amount of loans charged off year-to-date for Nonmember Business Loans on
the left, excluding the amount charged off on loans made for agricultural purposes. Report the
dollar amount of recoveries year-to-date from Nonmember Business Loans in the right column,
excluding the amount of recoveries on loans made for agricultural purposes.
17. Business Construction and Development Loans
Report the dollar amount of loans charged off year-to-date for Business Construction and
Development Loans on the left. Report the dollar amount of recoveries year-to-date from
Business Construction and Development Loans in the right column. These charge-offs and
recoveries should also be reported on lines 14 and 16 above, according to the borrower’s
membership status.
18-22. Refer to the instructions for Schedule A Specialized Lending, Section 5, for the definition
of what should be reported as modified real estate, business, and consumer loans.
18. Modified 1st Mortgage Real Estate Loans
Report the dollar amount of loans charged off year-to-date for Modified 1st Mortgage Real Estate
Loans on the left. Report the dollar amount of recoveries year-to-date from Modified 1st
Mortgage Real Estate Loans in the right column.
19. Modified Other Real Estate Loans/Lines of Credit
Report the dollar amount of loans charged off year-to-date for Modified Other Real Estate
Loans/Lines of Credit on the left. Report the dollar amount of recoveries year-to-date from
Modified Other Real Estate Loans/Lines of Credit in the right column.
20. Modified Real Estate Loans also reported as Business Loans
Report the dollar amount of loans charged off year-to-date for Modified Real Estate Loans also
reported as business loans on the left. Report the dollar amount of recoveries year-to-date from
Modified Real Estate Loans also reported as business loans in the right column.
21. Modified Consumer Loans NOT Secured by Real Estate
Report the dollar amount of loans charged off year-to-date for Modified Consumer Loans NOT
Secured by Real Estate on the left. Report the dollar amount of recoveries year-to-date from
Modified Consumer Loans NOT Secured by Real Estate in the right column. Do not include
skip-a-pay or similar programs, unless the loans were also modified because of deterioration in
the financial condition of the borrower before being charged off.
22. Modified Business Loans NOT Secured by Real Estate
Report the dollar amount of loans charged off year-to-date for Modified Business Loans NOT
Secured by Real Estate on the left. Report the dollar amount of recoveries year-to-date from
Modified Business Loans NOT Secured by Real Estate in the right column.

47

BANKRUPTCY INFORMATION
23. Total Amount of Loans Charged Off due to Bankruptcy, Year-to-Date
Report the dollar amount of loans charged off due to bankruptcy, year-to-date, regardless of
when the bankruptcy was filed. Include Chapter 7, Chapter 13, Chapter 11, and Chapter 12
Bankruptcy Loan Charge-offs. Do not include recoveries.
24a.-c. Number of Members Filing Bankruptcy Year-to-Date
Provide the number of members who have outstanding loans in your credit union and have filed
for Chapter 7, Chapter 13, Chapter 11, or Chapter 12 Bankruptcy year-to-date. Include
reaffirmations. Exclude bankruptcies that have been dismissed by a court.
25. Amount of Outstanding Loans Subject to Bankruptcies
Provide the dollar amount of the total outstanding loan balances of those members who have
filed for bankruptcy identified in items 24a.-c.
MISCELLANEOUS LOAN INFORMATION
26. Real Estate Loans Foreclosed Year-to-Date
Provide the number and amount of real estate loans foreclosed year-to-date for which the legal
process of foreclosure is complete. For the amount, report the balances of the real estate loans at
time of foreclosure.
27. Congressional Reporting Requirement (FCU ONLY)
Section 1757(5)(A)(vi)(I) of the Federal Credit Union Act requires NCUA to consult with the
appropriate committees of the Congress, the Department of the Treasury, and the Federal
financial institution regulatory agencies before exceeding the 15% loan interest rate ceiling.
This reporting requirement applies to Federal Credit Unions only.
a. Amount of Loans with Interest Rates Exceeding 15%
Report total dollar amount of all loans with interest rates exceeding 15%.
b. Weighted Average Interest Rate for Loans with Interest Rates Exceeding 15%
Report the aggregate weighted average interest rate for the loans with interest rates that
exceed 15%

48

LIQUIDITY, COMMITMENTS AND SOURCES
(NCUA FORM 5300 - PAGE 10)
OFF BALANCE SHEET COMMITMENTS AND OTHER ITEMS
Report unfunded commitments directly committed by the credit union in the first column, on the
relevant line. Report unfunded commitments made on the credit union’s behalf through a third
party (e.g., purchased participation loans or indirect loan programs including, but not limited to,
auto, recreational vehicle, furniture, real estate, business, and non-federally guaranteed student
loans) in the second column. Report the total for each category in the third column.
1. Unfunded Commitments for Business Loans
Report the portion of the Net Member Business Loan Balances from Schedule A Specialized
Lending, Section 4, lines 1k and 2k (Accounts 400A and 400B) that represent unfunded
commitments.
A. Commercial Real Estate
Report the unfunded portions of commitments to extend credit for the purpose of
financing commercial properties (e.g., business and industrial properties, hotels, motels,
churches, hospitals, etc.), multifamily and rental residential properties (e.g., apartment
buildings), and farmland.
B. Construction and Land Development
Include the unfunded portions of commitments to extend credit for the specific purpose
of financing land development (e.g., the process of improving land, laying sewers and
water pipes, etc.) in preparation of erecting new structures, or the on-site construction of
industrial, commercial, residential, or farm buildings. For this item, “construction”
includes not only construction of new structures, but also additions or alterations to the
existing structures and the demolition of existing structures to make way for new
structures. Also include in this item loan proceeds your credit union is obligated to
advance as construction progress payments. Do not include general (i.e., non-business
purpose residential construction) lines of credit that a borrower, at its option, may draw
down to finance construction and land development (report in item 2E).
C. Outstanding Letters of Credit
Report the amount unfunded as of the report date of all financial standby letters of credit
(and all legally binding commitments to issue financial standby letters of credit) issued
by your credit union. A financial standby letter of credit irrevocably obligates your credit
union to pay a third-party beneficiary when a member (account party) fails to repay an
outstanding loan or debt instrument.
D. Other Unfunded Business Loan Commitments
Report the unfunded portions of commitments to extend credit for business loans other
than the purpose of financing commercial properties, construction and land development,
or standby letters of credit (i.e., report unfunded commitments not reported on lines 1AC, including commitments to extend credit to commercial and industrial enterprises
through credit cards).

49

E. Total Unfunded Commitments for Business Loans (Sum of lines 1A-D)
2. Unfunded Commitments for All Remaining Loans (Non-Business Loans)
A. Revolving Open-End Lines Secured by 1 – 4 Family Residential Properties
Report the unfunded portions of commitments to extend credit under revolving, open-end
lines of credit secured by 1 to 4 family residential properties. These lines, commonly
known as home equity lines, are typically secured by a junior lien and are usually
accessible by check or credit card.
B. Credit Card Lines
Report the unfunded portions of commitments to extend credit to individuals for
household, family, and other personal expenditures through credit cards. Credit unions
may report unfunded credit card lines as of the end of their members’ last monthly billing
cycle prior to the report date or as of the report date.
C. Unsecured Share Draft Lines of Credit
Report the amount of unfunded lines of credit available that can be accessed through use
of a personal check
D. Overdraft Protection Program Commitments
Report the amount of unfunded overdraft protection program commitments. Overdraft
protection programs are marketed to members as short-term credit facilities and typically
provide members with an express overdraft “limit” that applies to their accounts. Unlike
share draft lines of credit, overdraft protection programs do not trigger Regulation Z
disclosures.
E. Residential Construction Loans-Excluding Business Purpose
Report the amount of unfunded commitments of residential 1st mortgage construction
loans where the borrower will be the occupant of the completed construction.
F. Federally Insured Home Equity Conversion Mortgages (HECM) (Reverse
Mortgage)
Report the unfunded portion of commitments to extend credit under revolving, open-end
lines of credit secured by 1 to 4 family residential properties authorized by Federally
Insured Home Equity Conversion Mortgages. The Federal Housing Administration
offers the only federally insured reverse mortgage program.
G. Proprietary Reverse Mortgage Products
Report the unfunded portion of commitments to extend credit under revolving, open-end
lines of credit secured by 1 to 4 family residential properties authorized by Proprietary
Reverse Mortgage Products. These types of reverse mortgages are not federally insured.
H. Other Unfunded Commitments
Report the unfunded portions of all other commitments not reported on lines 2A-G.

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I. Total Unfunded Commitments for Non-Business Loans (Sum of lines 2A-H)
Total Unfunded Commitments for all loan types (Sum of lines 1A-D and 2A-H)
3. Dollar Amount of Pending Bond Claims
Report the dollar amount of pending bond claims that your credit union intends to file but has not
yet recorded on its balance sheet. Do not report other outstanding insurance claims.
CONTINGENT LIABILITIES
4. Loans Transferred with Limited Recourse Qualifying for Sales Accounting
Report the total principal balance outstanding of loans transferred, including participations, for
which the transfer qualified for true sales accounting treatment under GAAP, and for which the
transferor credit union retained some limited recourse (i.e., insufficient recourse to preclude sales
accounting treatment). Do not include loan transfers that qualify for sales treatment but only
contain the representation and warranty paragraphs that are standard for sales on the secondary
market. Do not include loan participations transferred with substantial recourse or those
transferred without recourse. If a transfer does not satisfy the criteria for sales treatment (i.e.,
isolation, control, and pledge), the transfer should be accounted for as a secured borrowing with
pledge of collateral, and not reported here.
5. Other Contingent Liabilities
Report the aggregate amount of any other outstanding contingent liabilities. This may include
post-retirement packages and management contracts.
CREDIT AND BORROWING ARRANGEMENTS
6. Amount of Borrowings Subject to Early Repayment at Lender’s Option
Report the amount of borrowings where the lender has the option to require your credit union to
repay the borrowing before the scheduled maturity.
7a. Total Credit Lines
Report the maximum amount the credit union is entitled to borrow under all established lines of
credit, both advised and committed. Report draws against these lines on Page 3, line 1.
7b. Total Committed Credit Lines
Report the maximum amount the credit union is entitled to borrow under all established
committed lines of credit. A committed line of credit is a credit line in which the credit union
has paid a fee in advance to guarantee access at a future time. Total Committed Credit Lines
should be included on line 7a above.
7c. Total Credit Lines at Corporate Credit Unions
Report the maximum amount the credit union is entitled to borrow under all established lines of
credit at a Corporate Credit Union. Report draws against these lines in item 8 below. Draws
should also be reported on Page 3, line 1. Total Credit Lines at Corporate Credit Unions should
be included on line 7a above.

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8. Borrowings Outstanding from Corporate Credit Unions
a. Lines of Credit.
Report the total amount of draws from all lines of credit held with a Corporate Credit
Union as of the call report date. Draws should also be reported on Page 3, line 1.
b. Term Borrowings.
Report the total amount of all term borrowings owed to Corporate Credit Unions as of the
call report date. This amount should also be included in the amount reported on Page 3,
line 2.
9. Assets Pledged to Secure Borrowings
Report the total amount of assets pledged to secure borrowings, such as pledged loans and/or
securities.

52

PCA NET WORTH CALCULATION WORKSHEET
(NCUA FORM 5300 - PAGE 11)
Credit unions are not required to provide input on this page, unless the credit union
intends to use an optional Total Assets Election to compute its net worth ratio or has
completed a merger or acquisition that qualifies under FAS 141R.
At its discretion, a credit union may elect a measure of total assets for its net worth denominator
other than quarter-end total assets. If the credit union decides to use one of these Total Assets
Elections, it must input this amount on line 10, 11, or 12, as appropriate. Otherwise, the PCA
Net Worth Calculation Worksheet will compute the credit union’s net worth ratio and resulting
net worth classification using quarter-end total assets from line 9. (Please see NCUA Rules and
Regulations §702.2 (k) for further information regarding total assets.)
All Credit Unions. This worksheet provides a means of measuring the net worth ratio. All
credit unions must determine their net worth category at the end of each calendar quarter by
measuring their net worth ratio. (See NCUA Rules and Regulations §702.101.)
Credit unions with Assets Greater than $10,000,000. In addition to measuring a net worth
ratio, credit unions with assets greater than $10 million must also review their Risk Based Net
Worth (RBNW) Calculation Requirement.
Line 14a of the PCA Net Worth Calculation Worksheet provides the RBNW
Requirement based upon the Standard Components.
Line 14b of the PCA Net Worth Calculation Worksheet provides the RBNW
Requirement based upon the Alternative Components of Section 702.107 of the NCUA
Rules and Regulations.
Manual Call Report Filers. Manual Call Report filers may leave the PCA Net Worth
Calculation Worksheet blank, use it to select an optional total assets election, or use it as a
manual net worth calculation worksheet. NCUA will compute the Net Worth Ratio and RBNW
Requirement Calculation for manual Call Report filers with the information entered on the Call
Report.
7. Adjusted Retained Earnings acquired through Business Combinations
a. Prior Quarter-End Adjusted Retained Earnings acquired through Business
Combinations
List the applicable total for the prior quarter-end adjusted retained earnings acquired
through business combinations. This amount should equal the amount reported in
line 7c of the prior period call report, if the credit union has reported this
information before. This total must be tracked separately by the credit union since it
will not appear directly on the balance sheet.

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b. Adjustments made to Retained Earnings acquired through Business Combinations
during current quarter
List any applicable adjustments, such as additional business combinations. Note: The
retained earnings of the acquired credit union at the point of acquisition must be
measured under Generally Accepted Accounting Principles. The only time an adjustment
would be negative is due to an accounting correction.
c. Adjusted Gain from Bargain Purchase due to Business Combinations completed
during current quarter
For each business combination completed on or after October 31, 2011 report any bargain
purchase gain, only up to the amount of added retained earnings for that entity included
on line b above, in accordance with NCUA Rules and Regulations, Section 702.2(f)(3).
The difference between the bargain purchase gain and added retained earnings should be
calculated separately for each business combination, with the aggregate reported on this
line.
d. Current Quarter's Total Adjusted Retained Earnings acquired through Business
Combinations (Line 7a + Line 7b - Line 7c)
The amount calculated in line 7d is what you should report on line 7a on your next 5300
report.
8. TOTAL NET WORTH (Sum of items 1-6 and 7d)

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STANDARD COMPONENTS OF RISK BASED NET WORTH (RBNW)
REQUIREMENT
(NCUA FORM 5300 - PAGE 12)
No credit union is required to provide input on this page. NCUA provides the Standard
Components of Risk Based Net Worth (RBNW) Requirement worksheet to demonstrate the
underlying source information of the RBNW requirement. NCUA provides this for your
information only.
Credit unions with Assets Greater than $10,000,000. In addition to measuring a net worth
ratio, credit unions with assets greater than $10 million must also review their RBNW
Calculation Requirement. Line 14a of the PCA Net Worth Calculation Worksheet provides the
RBNW Requirement based upon the standard components.
Manual Call Report Filers. NCUA will compute the RBNW Requirement Calculation for
manual Call Report filers with the information entered on previous pages of the Call Report.

55

SCHEDULE A – SPECIALIZED LENDING
(NCUA FORM 5300 - PAGE 13)
Report loans net of loan origination fees (costs), which are recognized over the life of the related
loan as an adjustment to yield.
SECTION 1 – INDIRECT LOANS
An indirect loan is a loan made by a credit union through a vendor or other third party that
facilitates the financing arrangement, including, but not limited to, auto loans, recreational
vehicle loans, furniture loans, real estate loans, business loans, and non-federally guaranteed
student loans. The credit union is responsible for making the underwriting decision, and the loan
is immediately assigned to the credit union after being made.
1a. Indirect Loans – Point of Sale Arrangement
Report the number and dollar amount of outstanding indirect loans made by the credit union by
contracting directly with a merchant. In this case, the credit union partners with a merchant to
originate loans at the point of sale. A direct agreement between an auto dealer and a credit union
is an example of an indirect loan made at the point of sale.
1b. Indirect Loans – Outsourced Lending Relationship
Report the number and dollar amount of outstanding indirect loans made by the credit union by
contracting with a third party vendor, other than the merchant providing the product. In this
case, the credit union does not directly contract with the merchant. The third party vendor
receives compensation for facilitating loan origination. A wholly owned CUSO is considered a
third party for this reporting item.
1c. Total Outstanding Indirect Loans (Sum of lines 1a – b)
SECTION 2 – REAL ESTATE LOANS AND LINES OF CREDIT INCLUDING
BUSINESS LOANS SECURED BY REAL ESTATE
Real Estate Loans/Lines of Credit. For each type of loan/line of credit listed, provide the
number of loans/lines of credit outstanding, the aggregate amount of loans/lines of credit
outstanding, the number of loans/lines of credit granted year-to-date, and the dollar amount of
loans/lines of credit granted year-to-date. Real estate loans processed by a third party but funded
by the credit union should be included. The number of loans/lines outstanding should not
include those with no balance or those loans reported as loans held for sale. The number and
dollar amount of loans/lines of credit granted should include any real estate loans sold on the
secondary market and those classified as loans held for sale, along with loans held in the current
loan portfolio. Count each line of credit as a single loan granted if one or more advances were
made on that line year-to-date. The dollar amount should include all new advances on the line of
credit and all refinanced balances.
FIRST MORTGAGE LOANS
Report loans that are secured by a first lien. This includes home equity lines of credit that are
secured by a first lien. Do not include second trust loans.

56

1a. Fixed Rate, Fully Amortizing >15 Years
Report information for loans listed on page 2, line 21 that have an original maturity of
GREATER THAN 15 years. Report loans that have a fixed rate for the term of the loan.
1b. Fixed Rate, Fully Amortizing 15 Years or Less
Report information for loans listed on page 2, line 21 that have an original maturity of 15 years
OR LESS. Report loans that have a fixed rate for the term of the loan.
2a. Balloon/Hybrid > 5 Years
Report information for loans listed on page 2, line 21 that have a balloon feature or convert to an
adjustable rate loan after a predefined period of time (e.g., a loan may be fixed for 7 years and
then convert to a 1 year adjustable rate thereafter). Report those loans where the original interest
rate remains fixed for GREATER THAN 5 years.
2b. Balloon/Hybrid 5 Years or Less
Report information for loans listed on page 2, line 21 that have a balloon feature or convert to an
adjustable rate loan after a predefined period of time (e.g., a loan may be fixed for 3 years and
then convert to a 1 year adjustable rate thereafter). Report those loans where the original interest
rate remains fixed for 5 years or less.
3. Other Fixed Rate
Report any other type of fixed rate first mortgage loan listed on page 2, line 21.
4. Adjustable Rate 1 Year or Less
Report loans listed on page 2, line 21 that call for the periodic adjustment of the interest rate
charged. The interest rate must reset on an annual or more frequent basis.
5. Adjustable Rate > 1 Year
Report loans listed on page 2, line 21 that call for the periodic adjustment of the interest rate
charged. The interest rate must reset on a periodic basis greater than one year.
For the number and dollar amount of loans outstanding, the sum of lines 1a.- 5. must equal
the amount reported on page 2, line 21.
OTHER REAL ESTATE LOANS
6. Closed-End Fixed Rate
Report loans listed on page 2, line 22 that have a set interest rate until maturity. Report only
second trust loans in this category.
7. Closed-End Adjustable Rate
Report loans listed on page 2, line 22 that are not eligible for additional advances and have a
contract which calls for the periodic adjustment of the interest rate charged. Loans with periodic
interest rate adjustments are considered adjustable rate regardless of the frequency of the
periodic adjustment period.
8. Open-End Adjustable Rate
Report loans listed on page 2, line 22 which are eligible for additional advances and have a
contract which calls for the periodic adjustment of the interest rate charged. Loans with periodic

57

interest rate adjustments are considered adjustable rate regardless of the frequency of the
periodic adjustment period.
9. Open-End Fixed Rate
Report loans listed on page 2, line 22 which are eligible for additional advances and have a fixed
rate of interest.
For the number and dollar amount of loans outstanding, the sum of lines 6 through 9 must
equal the amount reported on page 2, line 22.
10. TOTALS (Each column - Sum of lines 1a. through 9).
The total number and amount of outstanding loans listed in columns 1 and 2 should agree with
the sum of the numbers and amounts reported on page 2, lines 21 and 22.
MISCELLANEOUS REAL ESTATE LOANS/LINES OF CREDIT INFORMATION
11. Interest Only & Payment Option 1st Mortgage Loans
Report the number and balance outstanding of Interest Only & Payment Option 1st Mortgage
loans. Also report the dollar amount of Interest Only & Payment Option first mortgage loans
granted year-to-date. A payment option mortgage allows the borrower to choose among several
different payment options each month, usually during the first few years of the loan. The options
typically include a payment of principal and interest, an interest only payment, and a minimum
payment. An Interest Only loan does not require the borrower to make payments to reduce the
principal for a specific period of time. These loans are secured by a first deed of trust.
12. Interest Only & Payment Option Other RE/LOC Loans
Report the number and balance outstanding of Interest Only & Payment Option Other RE/LOC
loans. Also report the dollar amount of Interest Only & Payment Option Other RE/LOC loans
granted year-to-date. A payment option mortgage allows the borrower to choose among several
different payment options each month, usually during the first few years of the loan. The options
typically include a payment of principal and interest, an interest only payment, and a minimum
payment. An Interest Only loan does not require the borrower to make payments to reduce the
principal for a specific period of time. These loans are secured by a subordinate lien.
Example: Home equity lines of credit, secured by a subordinate lien, whose contract
only requires monthly payments of interest during the draw period would be reported on
this line during the draw period. After the member is required to make payments that
reduce principal, it would no longer be reported on this line.
13. Reverse Mortgages
a. Federally Insured Home Equity Conversion Mortgage (HECM) – The Federal Housing
Administration offers the only federally insured reverse mortgage program. List the number of
HECM loans outstanding, the outstanding balance for all HECMs, the number of HECM loans
granted year-to-date, and the dollar amount of HECMs granted year-to-date at the credit union.
There are five options for receiving payments under this program:
•

Tenure – equal monthly payments as long as at least one borrower lives and continues to
occupy the property as a principal residence.

•

Term – equal monthly payments for a fixed period of months selected.
58

•

Line of Credit – unscheduled payments or installments, at times and in amounts of the
borrower’s choosing until the line of credit is exhausted.

•

Modified Tenure – combination of line of credit with monthly payments for as long as
the borrower remains in the home.

•

Modified Term – combination of line of credit plus monthly payments for a fixed period
of months selected by the borrower.

b. Proprietary Reverse Mortgage Products – List the number outstanding, the outstanding
balance, the number of loans granted year-to-date, and the dollar amount of loans granted yearto-date at the credit union for types of Proprietary Reverse Mortgage loans. These types of
reverse mortgages are not federally insured.

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SCHEDULE A – SPECIALIZED LENDING
(NCUA FORM 5300 - PAGE 14)
SECTION 2 CONTINUED – REAL ESTATE LOANS AND LINES OF CREDIT
14. Balance Outstanding of 1st Mortgage Residential Construction Loans – Excluding
Business Purpose loans
Report the amount of residential 1st mortgage construction loans where the borrower will be the
occupant of the finished construction. Do not include business purpose loans in this amount.
15. Allowance for Losses on Real Estate Loans
Estimate, if necessary, the dollar amount of the allowance for loan and lease losses (ALLL)
account that is reserved for unrealized real estate loan losses.
16. Total Amount of All 1st Mortgage Loans Sold in the Secondary Market Year-to-Date
Total loan balance of all first mortgage real estate loans which have been sold in the secondary
market, to other credit unions, to private investors, etc.
17. Amount of Real Estate Loans Outstanding that will contractually refinance, reprice or
mature within the next 5 years
These loans are not reported in Section 4, line 9. Report the outstanding balance of
adjustable rate real estate loans that, according to contractual agreements, will reprice or mature
within the next 5 years and that are not reported in Section 4, line 9. Report the outstanding
balance of fixed rate real estate loans, that according to contractual agreements, will mature
within the next 5 years and that are not reported in Section 4, line 9. Also include real estate
backed balloon loans, that according to contractual agreements, are due within the next 5 years
and that are not reported in Section 4, line 9.
18. Amount of Real Estate Loans Sold But Serviced by the Credit Union
Report the dollar amount outstanding of those real estate loans that have been sold by the credit
union, but remain serviced by the credit union.
19. Mortgage Servicing Rights
Report the dollar amount of Mortgage Servicing Rights recorded as an asset in this Call Report.
A Mortgage Servicing Asset is a contract to service loans under which the estimated “benefits of
servicing” (i.e., revenues from contractually specified servicing fees, late charges, and other
ancillary sources including “float”) are expected to more than adequately compensate the
servicer for performing the servicing. A servicing contract is either (a) undertaken in conjunction
with selling or securitizing the loan being serviced or (b) purchased or assumed separately. Not
all servicing contracts result in a servicing asset.
SECTION 3 – LOANS PURCHASED AND SOLD IN FULL & PARTICIPATION LOANS
PURCHASED AND SOLD
1. Loans Purchased and Sold Year-To-Date
a. Loans Purchased In Full from Other Financial Institutions. Report the number and dollar
amount of loans purchased by your credit union from other financial institutions, for which your

60

credit union has full title, year-to-date. (Seller has assigned the note and supporting documents
to your credit union.) Do not include Participation Loans Purchased.
b. Loans Purchased in Full from Other Sources. Report the number and dollar amount of
loans purchased by your credit union from sources other than financial institutions, for which
your credit union has full title, year-to-date. (Seller has assigned the note and supporting
documents to your credit union.) Do not include Participation Loans Purchased.
c. Loans, Excluding Real Estate Loans, Sold in Full Year-to-Date. Report the number and
dollar amount of loans that are not real estate loans that were sold in full year-to-date. Do not
include Participation Loans Sold.
For items 2 – 5, report the relevant portion of all participations purchased and sold,
regardless of whether the participations qualify for true sales accounting, and report the
number of individual loans in each pool rather than the number of pools.
2a-b. Participation Loans Purchased
Report the number and dollar amount of participation loans purchased by the credit union for
each applicable category (cumulative basis) in the two left columns and then report the number
and dollar amounts year-to-date (include situations where the credit union is not holding a
current outstanding balance) in the two right columns. Include all Commercial Construction
& Development Loans and Business Lines of Credit. Ensure that these amounts also
include any unfunded commitments.
3a-b. Outstanding Participation Loans Sold
Report the total number and dollar amount of the credit union’s portion of outstanding
participation loans that have been sold (cumulative basis for any outstanding balances) in the
two left columns and then list the outstanding number and dollar amount (cumulative basis for
any outstanding balances) that the credit union sold to other financial institutions and/or
retained the servicing rights in each applicable category in the two right columns. If
participation loans have been sold with recourse, they must be reported on the Liquidity,
Commitments and Sources schedule. All business loan participations to both members and
nonmembers must be reported in the applicable categories as well. Include all Commercial
Construction & Development Loans and Business Lines of Credit. Ensure that these
amounts also include any unfunded commitments.
4a-b. Participation Loans Sold Year-to-Date
Report the number and dollar amount that the credit union has retained from loan participations
sold year-to-date in the two left columns and then the total number and dollar amounts of
participations sold year-to-date in the two right columns. If participation loans have been sold
with recourse, they must be reported on the Liquidity, Commitments and Sources
schedule. All business loan participations to both members and nonmembers must be
reported in the applicable categories as well. Include all Commercial Construction &
Development Loans and Business Lines of Credit. Ensure that these amounts also include
any unfunded commitments.

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5a-g. Participation Loans Outstanding By Type
Report the total number and dollar amount of the credit union’s portion of outstanding
participation loans for each applicable category that have been purchased (cumulative basis for
any outstanding balances). Report the total number and dollar amount of the credit union’s
portion (retained amount) for each applicable category of loan participations sold (cumulative
basis for any outstanding balances) in the two right hand columns. Any business and/or
construction loans whose collateral is real estate should be listed as a business or
construction and not as a real estate loan in this section only. If participation loans have
been sold with recourse, they must be reported on the Liquidity, Commitments and
Sources schedule. Include all Commercial Construction & Development Loans and
Business Loans and Lines of Credit. Ensure that these amounts also include any unfunded
commitments.

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SCHEDULE A – SPECIALIZED LENDING
(NCUA FORM 5300 - PAGE 15)
SECTION 4 – BUSINESS LOANS
This section should include information concerning business loans as defined by Part 723 of the
NCUA Rules and Regulations. A member business loan generally includes any loan, line of
credit, or letter of credit (including unfunded commitments) where the borrower uses the
proceeds for commercial, corporate, or other business investment property or venture, or
agricultural purposes. However, loans which meet one or more of the following exceptions are
not member business loans:
•

A loan fully secured by a lien on a 1- to 4-family dwelling that is the member’s primary
residence;

•

A loan fully secured by shares in the credit union or deposits in other financial institutions;

•

Loan(s) to a member or an associated member which, when the net member business loan
balances are added together, are equal to less than $50,000;

•

A loan where a federal or state agency (or its political subdivision) fully insures
repayment, fully guarantees repayment, or provides an advance commitment to purchase in
full; or

•

Loans to credit unions and credit union service organizations.

For purposes of Part 723, a loan purchase or participation interest in a nonmember business loan
must meet the member business loan requirements as if made to a member. These loans do not
count against the credit union’s regulatory aggregate member business loan limit unless the
borrower is also a member. However, the credit union must receive approval from the NCUA
regional director before the total of the credit union’s net member business loan balances and the
nonmember business loan balances exceed the lesser of 1.75 times the credit union’s net worth or
12.25% of total assets.
Net Member Business Loan Balance (NMBLB). The outstanding loan balance plus any
unfunded commitments, reduced by any portion of the loan that is secured by shares in the credit
union, or by shares or deposits in other financial institutions, or by a lien on the member’s primary
residence, or insured or guaranteed by any agency of the federal government, a state or any
political subdivision of such state, or subject to an advance commitment to purchase by any
agency of the federal government, a state or any political subdivision of such state, or sold as a
participation interest without recourse and qualifying for sales accounting under generally
accepted accounting principles. The NMBLB applies to both member and nonmember
business loans and participation interests.

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Examples for reporting Business Loans on lines 1a-k and lines 2a-k of this schedule.
If a member has $35,000 in business purpose loans and the credit union grants this member an
additional $40,000 in business purpose loans, the credit union should report the additional
$40,000 on lines 1a-j, as applicable, as a Member Business Loan. If the credit union has total
assets exceeding $10,000,000, the credit union would also report the $40,000 on lines 10 – 12 for
the purpose of calculating the Risk Based Net Worth requirement. Also, in this case, the credit
union must comply with all of the requirements of Part 723 of NCUA’s Rules and Regulations in
making this loan because the loan caused the aggregate amount of business purpose loans to the
member to exceed the $50,000 threshold in Section 723.1(b)(3) of NCUA’s Rules and
Regulations.
If, in the case above, the member subsequently pays down the $35,000 business purpose loan to
$15,000 and the $40,000 business loan to $34,000, making the aggregate total business purpose
loans $49,000, the credit union is not required to list any of these loans on lines 1a-j as Member
Business Loans since the new aggregate loan total is $49,000 and is now below the $50,000
threshold in Section 723.1(b)(3) of NCUA’s Rules and Regulations. However, if the credit
union has assets exceeding $10,000,000, the credit union is required to report the $34,000
member business purpose loan on lines 10 – 12 for the purpose of calculating the Risk Based Net
Worth (RBNW). For RBNW reporting requirements, the outstanding loan balance of any loan
and participation that ever met the definition of a member business loan (e.g., at origination or at
time of purchase) must be reported on lines 10 – 12 in the RBNW section for credit unions with
assets greater than $10 million.
1. & 2. Business Loans
Report the total number and NMBLB of any business loan, or participation interest qualifying
for sales accounting, to a member on lines 1a-k and to a nonmember on lines 2a-k.
•

For each type of business loan listed, provide the number of loans, the aggregate
NMBLB, the number of loans granted (originated) or purchased year-to-date, and the
NMBLB of loans granted (originated) or purchased year-to-date.

•

Include any unfunded commitments with these reported figures unless otherwise noted in
the instructions.

•

For the quarter-end NMBLB of participation loans and for the NMBLB of participations
purchased year-to-date, report the credit union’s portion. For the NMBLB of
participation loans granted year-to-date, report total NMBLBs originated prior to the sale
of participation interests.

•

For loans held for sale, report only the number of loans granted or purchased year-to-date
and the aggregate NMBLB of loans granted or purchased year-to-date.

a. Construction and Development Loans
Report the total number and NMBLB of any loan or participation interest to a member (line 1a)
or nonmember (line 2a) for the purpose of acquiring property or rights to property with the intent

64

to convert it to income producing property such as residential housing for rental or sale;
commercial use; or similar use. This includes land or structure loans made with the intent of
conversion into an income producing property such as residential housing for rental or sale,
commercial or industrial use, or similar use. Construction or development loan includes a
financing arrangement for the major renovation or development of property already owned by
the borrower that will convert the property to income producing property or convert the use of
income producing property to a different use from its use before the major renovation or
development or is a major expansion of its current use. A construction or development loan does
not include loans to finance maintenance, repairs, or improvements to an existing income
producing property that do not change its use.
b. Secured by Farmland
Report the number and NMBLB of any member (line 1b) or nonmember (line 2b) business loan
or participation interest secured by farmland and improvements thereon. Farmland includes all
land used for agricultural purposes, such as crop and livestock production, including grazing and
pasture land.
c. Secured by Non-Farm Residential Property
Report the number and NMBLB of any loan or participation interest to a member (line 1c) or
nonmember (line 2c) for non-farm business-purpose residential properties, such as single family
rental properties and structures with two or more dwelling units, including apartment buildings,
condos, duplexes, etc., used primarily to accommodate households on a more or less permanent
basis. Do not include loans fully secured by a lien on a 1 to 4 family dwelling that is the
member-borrower’s primary residence. The primary source of repayment for these loans is
derived from third-party, non-affiliated rental income associated with the property.
d. Secured by Owner Occupied, Non-Farm, Non-Residential Property
Report the number and NMBLB of any loan or participation interest to a member (line 1d) or
nonmember (line 2d) secured by owner occupied, non-farm, non-residential properties, such as
business and industrial property, hotels and motels, churches, recreational facilities, nursing
homes, mini-storage warehouse facilities, etc. The primary source of repayment for these loans
is the cash flow from the ongoing operations and activities conducted by the borrower occupying
the property, and any rental income is less than 50 percent of the source of repayment. Do not
include loans secured by investor-owned properties, where the investor leases the property to an
unaffiliated operator. Such investor-owned properties are reported on line 1e or 2e below.
e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
Report the number and NMBLB of any loan or participation interest to a member (line 1e) or
nonmember (line 2e), secured by non-owner occupied, non-farm, non-residential property.
Include investor-owned properties where the investor leases the property to an unaffiliated party,
who in turn, operates the business occupying the property. The primary source of repayment
(i.e., greater than 50 percent) is derived from third-party, non-affiliated rental income associated
with the property.

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f. Total Real Estate Secured (Sum of lines 1a-e for member business loans and 2a-e for
nonmember business loans)
g. Loans to finance agricultural production and other loans to farmers
Report the total number and NMBLB of any loan or participation interest to a member (line 1g)
or nonmember (line 2g) for the purpose of agriculture or farm related equipment, seed, fertilizer,
services, and similar purpose. This includes both operating and capital loans. Do not include
loans secured by farmland, reported on line 1b or 2b .
h. Commercial and industrial loans
Report the number and NMBLB of secured loans or participation interests to members (line 1h)
or nonmembers (line 2h), other than those secured by real estate, for commercial and industrial
purposes to sole proprietorships, partnerships, corporations, and other business enterprises.
Include loans to individuals for commercial, industrial, and professional purposes but not for
investment or personal expenditure purposes. For example, include loans to manufacturing
companies, construction companies, wholesale and retail trade enterprises, cooperative
associations, service enterprises, insurance agencies, and practitioners of law, medicine, and
public accounting. Also include loans for the purpose of financing capital expenditures, current
operations, and dealer floor plans.
i. Unsecured Business Loans
Report the total number and NMBLB of any unsecured installment loan or participation interest
to a member (line 1i) or nonmember (line 2i) for business purposes. Include overdrawn share
accounts that qualify as business loans, as defined above.
j. Unsecured Revolving Lines of Credit granted for Business Purposes
Report the total number and NMBLB of any unsecured revolving line of credit loan or
participation interest to a member (line 1j) or nonmember (line 2j) for business purposes.
Report all business credit cards on this line, including credit card line of credit programs
offered to non-natural person member-borrowers that are limited to routine purposes
normally made available under those programs and unfunded commitments. Count each
line of credit and credit card loan as a single loan granted. The NMBLB granted or purchased
year-to-date should include all new advances on the line of credit or credit card year-to-date, all
refinanced balances year-to-date, and all unfunded commitments as of the quarter-end.
k. Total Member Business Loans (Sum of lines 1a-e and 1g-j); Total Nonmember Business
Loans (Sum of lines 2a-e and 2g-j)
MISCELLANEOUS BUSINESS LOAN INFORMATION
3. Construction and Development Loans meeting the requirements of NCUA Rules and
Regulations, Section 723.3(a)
Report the total number and NMBLB (i.e., include unfunded commitments) of any construction
and development business loans reported on lines 1a and 2a above, excluding any loan made to
finance the construction of a single-family residence if a prospective homeowner has contracted
to purchase the property and a loan to finance the construction of one single-family residence per

66

member-borrower or group of associated member-borrowers, irrespective of the existence of a
contractual commitment from a prospective homeowner to purchase the property.
4. Unsecured Business Loans outstanding meeting the requirements of NCUA Rules and
Regulations, Section 723.7(c) – (d)
Report the total number and outstanding balance of any unsecured business loan or
participation reported on lines 1i-j and 2i-j above, excluding credit card line of credit programs
offered to non-natural person member-borrowers that are limited to routine purposes normally
made available under those programs. Do not include unfunded commitments.
5. Purchased business loans or participation interests to members
Report the total number and NMBLB of any purchased member business loan or participation
interest qualifying for sales accounting and reported on line 1k above.
6. Agricultural Related Loans (Sum of lines 1b, 1g, 2b, and 2g)
7. Business Loans and Participations sold Year-to-Date
Report the total number and dollar amount of any business loan or participation interest sold
year-to-date qualifying for sales accounting under generally accepted accounting principles.
8. Small Business Administration Loans
Report the total number and total outstanding balance (including the guaranteed portion) of any
loan granted (originated) under a Small Business Administration (SBA) loan program. Note:
Report the fully guaranteed portion of an SBA loan purchased under regulatory investment
authority as an investment on pages 1 and 16 of the Call Report and excluded from this line.
9. Portion of Real Estate Loans included on page 13, line 10 which are also reported as
business loans on lines 1f and 2f above
Report the outstanding portion of any loan contained in page 13, line 10 that is also reported in
the NMBLBs reported on lines 1f and 2f. Do not include balances excluded from the NMBLB,
such as the portion secured by a lien on a member’s primary residence.
RISK BASED NET WORTH (RBNW)
For credit unions with assets greater than $10,000,000.
For purposes of Part 702 (RBNW), the amount reported in this section differs from the calculated
NMBLB included in Total Business Loans (Account 400T) and must include the portion of loan
balances secured by the following:
• By shares in the credit union, or by shares or deposits in other financial institutions;
• By a lien on the member’s primary residence;
• Insured or guaranteed by any agency of the federal government, a state or any political
subdivision of such state; or
• Subject to an advance commitment to purchase by any agency of the federal government,
a state or any political subdivision of such state.
Note: Loans that are fully guaranteed by a federal or state agency are not considered member
business loans and would not be included in Total Business Loans (Account 400T). However, if
the loan is partially guaranteed (such as SBA loans), the portion that is partially guaranteed is

67

excluded from the regulatory net business loan balance but included for RBNW purposes. The
loan must meet the regulatory $50,000 threshold before it is reported as a member business loan,
or reported for RBNW purposes. Once a loan is deemed to be a member business loan, the
outstanding balance of the member business loan (including any guaranteed portions) must be
risk-weighted until the loan is paid off (NCUA RR Part 702).
For purposes of Part 702 (RBNW), purchased business loans or participations to nonmembers
are treated the same as a member business loan.
10. Loans and participation interests qualifying for RBNW
Report the outstanding loan balances of any loan or participation that meets the definition of a
member business loan at origination or at time of purchase.
Include member business loans transferred with contractual recourse. These are loans or
portions of loans which do not qualify for sales accounting under generally accepted accounting
principles. Do not include unfunded commitments. Report unfunded commitments on line 11.
11. Unfunded commitments for business loans and participation interests qualifying for
RBNW
Report the unfunded portions of commitments to extend credit for any loan reported in line 10.
12. Amount of Real Estate Loans included in line 10 of page 13 also reported as business
loans and participation interests qualifying for RBNW on line 10 directly above.
Report the outstanding balance of any loan contained in line 10 of page 13 which has ever
qualified as a business loan, regardless of whether the loan is presently classified as a business
loan.
SECTION 5 – MODIFIED LOANS
Report in the appropriate categories below all loans and leases that have been modified. For the
Amount Outstanding, include the quarter-end balances of all modified loans still outstanding,
whether modified in the current or prior years. For loans modified more than once, only report
the balance outstanding of the most recent modification in this column. In the Amount Modified
Year-to-Date column, include all loans modified year-to-date, including multiple modifications
made on the same loan in the current year.
For purposes of this item, include all loans and leases whose terms have been modified
because of deterioration in the financial condition of the borrower, whether or not such
modified loans are troubled debt restructurings under GAAP. The modified terms offered
the borrower could include an increased term, a reduction in interest rate or principal, or other
concession. Include all modified loans whether or not the terms conform to the rate, term, and
loan-to-value that would be granted on a new loan with a similar risk profile. If the loan is
refinanced or modified just to keep a member who is current on his/her loan from refinancing for
a better rate or term elsewhere, it does not need to be reported in this section. For all troubled
debt restructured loans for which the member has not made six consecutive payments in
compliance with the modified terms; these loans should still be considered delinquent and

68

reported appropriately here and on Pages 7 and 8 of the 5300. See Delinquency instructions for
more information.
1a. Modified Loans secured by First Mortgages
Report the number, dollar amount outstanding, and amount modified year-to-date for loan
modifications which are presently secured by a first mortgage. These loans should also be
reported on the appropriate real estate loan lines of Section 2 on page 13, lines 1a through 5 and
on page 2, line 21.
1b. Modified Loans secured by Other Real Estate/Lines of Credit
Report the number, dollar amount outstanding, and amount modified year-to-date for loan
modifications which are presently secured by a junior lien. These loans should also be reported
on the appropriate real estate loan lines of Section 2 on page 13, lines 6 through 9 and on page 2,
line 22.
1c. Modified Real Estate Loans also reported as Business Loans
Report the number, dollar amount outstanding, and amount modified year-to-date for loan
modifications which meet the definition of Business Loans and are secured by real estate. These
loans should also be reported on lines 1a and 1b directly above, as applicable, as well as on the
appropriate lines in Section 4 of Schedule A. These would include any purchased business loans
or participation interests to nonmembers secured by real estate.
1d. Modified Consumer Loans NOT Secured by Real Estate
Report the number, dollar amount outstanding, and amount modified year-to-date for loan
modifications which are made for non-business purposes and are not secured by real estate. This
item could include, but is not limited to, modified new and used vehicle loans, credit card loans,
unsecured personal loans, and mobile homes that do not include land. These loans should also
be reported on the appropriate lines in the Loan and Lease section of the Statement of Financial
Condition on Page 2. Do not include skip-a-pay or similar programs on this line unless the loans
were also modified because of deterioration in the financial condition of the borrower.
1e. Modified Business Loans NOT Secured by Real Estate
Report the number, dollar amount outstanding, and amount modified year-to-date for loan
modifications which meet the definition of a business loan under Part 723 of the NCUA Rules
and Regulations and are not secured by real estate. These loans should also be reported on the
appropriate lines in Section 4 above.
2. Troubled Debt Restructured Loans (TDRs):
These loans should also be reported in the appropriate category on lines 1a-e above. TDRs are
loans whose terms have been modified because the credit union, for economic or legal reasons
related to the debtor’s financial difficulties, grants a concession to the member debtor that it
would not otherwise consider, providing for a reduction of interest, principal, or both. This
concession either stems from an agreement between the credit union and the member debtor or is
imposed by law or a court. A loan extended or renewed at a stated interest rate equal to the
current interest rate for new debt with similar risk is not considered a TDR loan.

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SCHEDULE B – INVESTMENTS, SUPPLEMENTAL INFORMATION
(NCUA FORM 5300 - PAGE 16)
TYPES OF INVESTMENTS
Report the value of all investments by type.
1. U.S. Government Obligations
Report the amount of investments in U.S. Government Obligations, including U.S. Treasury
Bills, Notes, Bonds, Zero Coupon Bonds and STRIPS, etc.
1a-b. NCUA Guaranteed Notes
Report the amount of variable rate and fixed rate investments in NCUA Guaranteed
Notes (NGNs) in the same maturity classification as reported on Page 1, in the
Investment schedule.
NCUA is offering NGNs to public investors as part of the corporate system resolution
plan approved at the special open NCUA Board meeting on September 24, 2010. NGNs
are permissible investments for credit unions.
Line 1b will calculate automatically for electronic filers.
1c. Total FDIC-Issued Guaranteed Notes
Report the amount of investments in FDIC-Issued Guaranteed Notes. These investments
should be included on Page 1 in the Investment schedule. Report bank issued FDICguaranteed bonds on line 7 of Schedule B.
1d. All Other U.S. Government Obligations
Report the amount of investments in U.S. Government Obligations, including U.S.
Treasury Bills, Notes, Bonds, Zero Coupon Bonds and STRIPS, etc. not reported in lines
1b, and 1c above. These investments should be included on Page 1 in the Investment
schedule.
1e. Total U.S. Government Obligations (Sum of lines 1b-d)
2. Federal Agency Securities
Report the amount of investments in securities issued or guaranteed by Government
Corporations and Government Sponsored Enterprises (GSEs).
Federal Agency Securities are securities that are issued by one of two entities and defined as: (1)
a security issued by a Government corporation (wholly or partially owned by the Government),
usually with an unconditional guarantee of the U.S. Government; and (2) a security issued by a
government sponsored enterprise (GSE), often explicitly guaranteed only by the issuer. SBA
securities are included in this category.
Government Sponsored Enterprises (GSEs) are privately-owned, Congressionally-chartered
corporations established to provide funding to an underserved sector of the economy. GSEs are

70

instrumentalities of the U.S. Government for specific purposes; however, GSEs do not carry an
explicit guarantee of the U.S. Government.
GSEs that issue securities include, but may not be limited to:
•
•
•
•
•

Federal National Mortgage Association (FNMA or Fannie Mae);
Federal Home Loan Mortgage Corporation (FHLMC or Freddie Mac);
Farm Credit System, including Federal Farm Credit Bank (FFCB);
Federal Home Loan Bank System (FHLB); and
Federal Agricultural Mortgage Corporation (FAMC or Farmer Mac).

Report the amount of investments in Federal Agency Securities and GSE Obligations in the
following categories:
a. Agency/GSE Debt Instruments (not backed by mortgages)
Report the amount of debt instruments not backed by mortgages (e.g., debentures of
FNMA, FHLMC, and FHLB). Include SBA securities in this category.
b. Agency/GSE Mortgage-Backed Securities
Report the amount of mortgage-backed securities (including CMOs) issued or guaranteed
by agencies or GSEs (e.g., GNMA, FNMA, FHLMC). This includes Mortgage PassThrough Securities that were issued by a government entity.
c. Total Federal Agency Securities (Sum of lines 2a-b)
3. Securities Issued by States and Political Subdivisions in the U.S.
Report the amount of investments in securities issued by states and political subdivisions, such as
cities and counties, in the United States.
4. Other Mortgage-Backed Securities
Report the amount of investments in mortgage-backed securities not included in 2b,
Agency/GSE Mortgage-Backed Securities.
Mortgage-backed securities (MBSs) are securities backed by pools of mortgages. Owners of
MBSs receive payments flowing from the interest and principal on the underlying mortgages.
Mortgage related securities (MRSs) are mortgage-backed securities as defined in Section
3(a)(41) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(41)), e.g., a privately-issued
security backed by first lien mortgages secured by real estate upon which is located a dwelling,
mixed residential and commercial structure, residential manufactured home, or commercial
structure, that is rated in one of the two highest rating categories by at least one nationallyrecognized statistical rating organization.
Report the amount of investments in Other Mortgage-Backed Securities in the following
categories:
a. Privately Issued Mortgage-Related Securities
i. Report the amount of privately-issued securities meeting the definition of a
mortgage-related security (MRS). For example, a CMO or pass-through
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security backed by first lien mortgages and rated in one of the two highest
categories, e.g., AAA or AA (or equivalent). Do not include balances
reported in 2b, Agency/GSE Mortgage-Backed Securities, 4aii, Privately
Issued Securities (FCU Only), or 4b, Privately Issued Mortgage-Backed
Securities (SCU Only).
ii. Report the amount of privately-issued securities backed by mortgages that
currently fail to meet the definition of a mortgage-related security (i.e.,
downgraded below the two highest rating categories). For example, a CMO
or pass-through security backed by first lien mortgages and rated A (or
equivalent) or lower (FCU Only).
b. Privately Issued Mortgage-Backed Securities (SCU Only)
Report the amount of privately-issued securities backed by mortgages, but not
meeting the definition of a mortgage-related security. These securities are not
permissible investments for FCUs. For example, a security backed by mortgages
but rated lower than AA (or equivalent) or a security backed by second lien
mortgages. Do not include balances reported in 2b, Agency/GSE Mortgage-Backed
Securities, or 4ai, Privately Issued Mortgage-Related Securities. This line includes
Mortgage Pass-Through Securities that were not issued by a government entity.
c. Total Other Mortgage-Backed Securities (Sum of lines 4a-b)
5. Mutual Funds
Report the amount of investments in mutual funds. Mutual funds have a Net Asset Value
(“NAV”).
6. Common Trust Investments
Report the amount of investments in common trust investments. Common trust investments
include the Government Securities Program (GSP) and National Investment Fund for Credit
Unions (NIFCU$).
7. Bank Issued FDIC-Guaranteed Bonds
Report the amount of investments in bank issued bonds that the FDIC backs with the full faith
and credit of the United States.
INVESTMENTS MEETING SPECIFIC CRITERIA OF PART 703 (FCU ONLY)
8. Non-Mortgage Related Securities with Embedded Options or Complex Coupon
Formulas (FCU Only)
This question is for federal credit unions only. Report total holdings in securities, other than
mortgage-related securities, with embedded options (calls, puts, caps, and floors); or where the
coupon formula is related to more than one index, or is inversely related to an index, or is a
multiple of an index. Do not include mutual fund investments, NCUA Guaranteed Notes, CUSO
stock or the stock of the Federal Reserve, FHLB, or SLM Corporation (Sallie Mae).
9. Non-Mortgage Related Securities with Maturities Greater than Three Years that Do Not
have Embedded Options or Complex Coupon Formulas (FCU Only)
This question is for federal credit unions only. Report total holdings in securities, other than
mortgage-related securities, with maturities greater than 3 years (e.g., agency bullets). Exclude
72

securities with embedded options (calls, puts, caps, and floors), where the coupon formula is
related to more than one index, or is inversely related to an index, or is a multiple of an index.
Do not include mutual fund investments, NCUA Guaranteed Notes, CUSO stock or the stock of
the Federal Reserve, FHLB, or SLM Corporation (Sallie Mae).
10. Total of Securities Meeting the Requirements of Section 703.12(b) (FCU Only)
This question is for federal credit unions only. Sum items 2b, 4c, 8, and 9. (This is the total of
securities that meet Section 703.12(b)). Electronic Filers – This field populates automatically.
MORTGAGE-BACKED SECURITIES (MBSs)
Mortgage-backed securities are securities backed by mortgages and may be publicly or privately
issued. These items should also be included on the appropriate lines of two sections:
Investments (page 1, lines 4-6) and Types of Investments (page 16, lines 1-4).
11. Collateralized Mortgage Obligations/Real Estate Mortgage Investment Conduits
(CMOs/REMICs)
Report multiclass (MRS) bond issue collateralized by whole loan mortgages or mortgage-backed
securities. Principal payments are distributed on a prioritized basis.
12. Commercial Mortgage Backed Securities
Report securities that are backed by commercial mortgage loans (e.g., multifamily [>4 units]
housing, hotels, retail space, office buildings) and represent an undivided interest in a pool of
mortgages.
MISCELLANEOUS INVESTMENT INFORMATION
13. Total of Deposits and Shares Meeting the Requirements of Section 703.10(a) (FCU
Only)
This question is for federal credit unions only. Report total holdings in shares and deposits of
banks, credit unions, or other depositary institutions with remaining maturities greater than 3
years; or with embedded options (calls, puts, caps, and floors); or where the coupon formula is
related to more than one index, or is inversely related to an index, or is a multiple of an index.
Do not include membership capital (Nonperpetual Capital Accounts) and paid-in-capital
(Perpetual Contributed Capital) at corporate credit unions.
14. Market Value of Investments Purchased Under an Investment Pilot Program – 703.19
(FCU Only)
This question is for federal credit unions only. Report only those investments that are
purchased under the authority of an approved pilot program. Report the market value of
investments, not notional amounts (e.g., derivatives such as swaps).
15. Fair Value of Held to Maturity Investments
Report the fair value of all held to maturity investments (those reported on page 1, line 6). Fair
value is the amount at which a financial instrument could be exchanged in a current transaction
between willing parties. If quoted market price is available for an instrument, derive the fair
value by multiplying the number of units of the instrument by its market price.

73

16. Investment Repurchase Agreements
Report the dollar amount of all repurchase agreements where the credit union lends funds.
17. Borrowing Repurchase Transactions Placed in Investments for Purposes of Positive
Arbitrage (income enhancement)
Report the dollar amount of all outstanding repurchase agreements where the credit union is
borrowing funds.
18. Investments Not Authorized by the Federal Credit Union Act or the NCUA Rules and
Regulations (SCU Only)
This question is for state chartered credit unions only. Report the amount of investments
permitted by state law, but that are not authorized by the Federal Credit Union Act (See Section
107) or NCUA Rules and Regulations (see Part 703).
19. Outstanding balance of brokered certificates of deposit and share certificates
Report the book value of all certificates of deposit and share certificates purchased through or
from a broker. Exclude any certificate of deposit or share certificate purchased directly from the
issuing depository institution.

74

SCHEDULE C – CREDIT UNION SERVICE ORGANIZATION (CUSO)
INFORMATION
(NCUA FORM 5300 - PAGE 17)
CUSO DEFINITION
A Credit Union Service Organization (CUSO) is a corporation or limited partnership that
provides services primarily to credit unions or members of affiliated credit unions.
Line item entries for credit union loans and investments have been moved to NCUA
Form 4501A (Profile Form). Answer the following questions for each group of CUSOs
(aggregate) in which you have a loan or an investment:
ACCOUNTING ISSUES
A. If your credit union wholly-owns the CUSO or owns a “controlling financial interest”
(assumed at ownership of 50% or more of the voting stock), the CUSO’s books and
records should be consolidated with your credit union’s books and records (as if the two
were one entity) for reporting on pages 1, 2, 3, 4, and 5 of the call report.
B. If your credit union has “ability to exert significant influence” over operations of the
CUSO (assumed at ownership of 20% or more but less than 50% of the voting stock of
the CUSO), the credit union’s investment in the CUSO should be reflected in its books
and records using the equity method of accounting.
C. If your credit union owns less than 20% of the voting stock of the CUSO, the credit
union should account for its CUSO investment using the cost method of accounting.
AGGREGATE OF FINANCIAL INTERESTS THE CREDIT UNION HAS IN CUSOs
Report aggregate totals for Total Value of Investments in CUSOs (Acct Code 851), Total
Amount loaned to CUSOs (Acct Code 852), and Total Aggregate Cash Outlays (Acct Code 853)
the credit union has in all CUSOs, regardless of whether your credit union wholly owns the
CUSO, has a "controlling financial interest," has the "ability to exert significant influence" or
owns only a smaller portion of the CUSO. These totals should match the sum of all detailed
CUSO information entered in the credit union's online profile or provided manually on NCUA
Form 4501A (Profile Form). Please update your profile as necessary to ensure the figures
provided below match. These are new Account Codes for the 5300. The prior Account Codes
for Total Value of Investments in CUSOs, Total Amount loaned to CUSOs, and Total Aggregate
Cash Outlays remain unchanged in the Profile Form.
A. Total Value of Investments in CUSOs (Account 851)
Report the amount that represents the unimpaired value of the credit union’s aggregate
CUSO investments as measured under generally accepted accounting principles on an
unconsolidated basis. The amount reported should be measured either under:
•
•

The cost method (ownership of less than 20% voting common stock), or
The equity method (ownership of 20% or more voting common stock).

75

B. Total Amount Loaned to CUSOs (Account 852)
Report the amount of aggregate outstanding loan balance(s), available line(s) of credit
from the credit union, and/or guarantee(s) the credit union has made to or on behalf of the
applicable CUSOs.
C. Total Aggregate Cash Outlay in CUSOs (Account 853)
Report the aggregate cash outlay invested in the CUSO that is not impaired by
sustained losses unrecoverable in the reasonable near term. “Aggregate cash outlay”
means the aggregate amount of cash paid out by the credit union to acquire an
ownership interest in the CUSO. Credit unions required under GAAP to report their
investment in a CUSO on the equity basis are not penalized for exceeding their
“investment in and loans to” CUSO limit as a result of the CUSO operating profitably
and the value of the investment increasing. Unimpaired aggregate cash outlay is the
means by which the regulatory limitation is measured.
WHOLLY OWNED CUSOs
Complete a separate line of information for each CUSO in which the CUSO is wholly
owned by the credit union. These CUSOs should also be listed in the credit union's profile
under the "CUSO" tab in the online system.
A. CUSO EIN (Employer Identification Number) (Accounts 844A through T)
Report the Employer Identification Number (tax ID number) of each applicable wholly
owned CUSO assigned by the Internal Revenue Service (IRS). Report the nine digit
number without any spaces or dashes. This number should not be someone’s social
security number or the same tax ID number used by the credit union. If you do not know
what the CUSO’s tax ID number is, contact the CUSO.
B. Full/Legal Name of CUSO (Accounts 845A through T)
Report the full/legal name of each applicable wholly owned CUSO.
C. Total Assets of CUSO (Accounts 846A through T)
Report the total assets of each applicable wholly owned CUSO.
D. Total Capital of CUSO (Accounts 847A through T)
Report the amount of total capital for each applicable wholly owned CUSO.
E. Net Income/Loss of CUSO (Accounts 848A through T)
Report the net income or loss of each applicable wholly owned CUSO.
F. Total Loans of CUSO (Accounts 854A through T)
Report total loans outstanding for each applicable wholly owned CUSO.
G. Total Delinquency of CUSO (Accounts 849A through T)
Report total delinquent loan balances of each applicable wholly owned CUSO.
H. Does this CUSO have any subsidiary CUSOs? (Y/N) (Accounts 855A through T)
Indicate if each applicable wholly owned CUSO has a subsidiary CUSO(s).

76

NCUA 5300 Call Report Form Detail
Account Code
A002
A003
A007
A008
A009
A009A
A009B
A009C
A009D
A009D1
A009D2
A010
A010
A010
A010A
A010B
A010C
A011A
A011B1
A011B2
A011C
A013
A013A
A013B1
A013B2
A014
A018
A018A
A018B1
A018B2

Account Description

Page
2
1
2
2
2
2
2
2
2
2
2
2
11
12
11
11
11
3
3
3
3
3
3
3
3
4
3
3
3
3

A020C

Leases Receivable
Loans Held for Sale
Land and Building
Other Fixed Assets
Other Assets
Other Assets, Accrued Interest on Loans
Other Assets, Accrued Interest on Investments
Other Assets, All Other
Total Intangible Assets
Identifiable Intangible Assets
Goodwill
Total Assets
Total Assets
Total Assets
Average of Daily Assets over the calendar quarter
Average of the three month-end balances over the calendar quarter
The average of the current and three preceding quarter-end balances
Other Notes, Promissory Notes and Interest Payable - < 1 Year
Other Notes, Promissory Notes and Interest Payable - 1-3 Years
Other Notes, Promissory Notes and Interest Payable - > 3 Years
Total Amount of Other Notes, Promissory Notes and Interest Payable
Total Amount of Shares
Total Shares - < 1 Year
Total Shares - 1-3 Years
Total Shares - > 3 Years
Total Liabilities, Shares, and Equity
Total Amount of Shares and Deposits
Total Shares and Deposits - < 1 Year
Total Shares and Deposits - 1-3 Years
Total Shares and Deposits - > 3 Years
Number of All Delinquent Loans (Including Credit Cards) and Leases as of - 1 month to
less than 2 months delinquent
Amount of All Delinquent Loans (Including Credit Cards) and Leases as of - 1 month to
less than 2 months delinquent
Amount of All Other Loans (See Instructions) - 1 month to less than 2 months
delinquent

A020D
A020E

Amount of Delinquent Leases Receivables - 1 month to less than 2 months delinquent
Amount of Delinquent Indirect Loans - 1 month to less than 2 months delinquent

7
8

A020F

Amount of Delinquent Participation Loans - 1 month to less than 2 months delinquent
Amount of Delinquent Member Business Loans excluding Agriculture Loans - 1 month
to less than 2 months delinquent
Amount of Delinquent Agriculture Loans - 1 month to less than 2 months delinquent
Amount of Delinquent Interest Only & Payment Option 1st Mtg Loans - 1 month to less
than 2 months delinquent
Amount of Delinquent Modified 1st Mortgage Real Estate Loans - 1 month to less than
2 months delinquent
Amount of Delinquent Modified Other Real Estate Loans/Lines of Credit - 1 month to
less than 2 months delinquent
Amount of Delinquent Modified Real Estate Loans also reported as business loans - 1
month to less than 2 months delinquent
Amount of Delinquent Interest Only & Payment Option Other RE/LOCs Loans - 1
month to less than 2 months delinquent

8

A020A
A020B

A020G
A020H
A020I
A020J
A020K
A020L
A020M

7
7
7

8
8
8
8
8
8
8

NCUA 5300 Call Report Form Detail
Account Code
A020N
A020P
A020Q
A020R
A020S
A020T
A021A
A021B
A021C
A021D
A021E
A021F
A021G
A021H
A021I
A021J
A021K
A021L
A021M
A021N
A021P
A021Q
A021R
A021S
A021T
A022A
A022B
A022C
A022D
A022E
A022F
A022G

Account Description
Page
Amount of Delinquent Residential Construction Loans - Excluding Business Purpose
Loans - 1 month to less than 2 months delinquent
8
Amount of Nonmember Business Loans excluding Agricultural Loans - less than 2
8
months delinquent
Amount of Delinquent Business Construction & Development Loans - 1 month to less
8
than 2 months delinquent
Amount of Modified Consumer Loans NOT Secured by Real Estate 1 month to less
than 2 months delinquent
8
Amount of Modified Business Loans NOT Secured by Real Estate 1 month to less than
8
2 months delinquent
Amount of Non-Federally Guaranteed Student Loans - 1 to <2 months
7
Number of All Delinquent Loans (Including Credit Cards) and Leases as of - 2 to less
than 6 months delinquent
7
Amount of All Delinquent Loans (Including Credit Cards) and Leases as of - 2 to less
7
than 6 months delinquent
Amount of All Other Delinquent Loans and Leases - 2 to less than 6 months delinquent
7
(See Instructions)
Amount of Delinquent Leases Receivables - 2 to less than 6 months delinquent
7
Amount of Delinquent Indirect Loans - 2 to less than 6 months delinquent
8
Amount of Delinquent Participation Loans - 2 to less than 6 months delinquent
8
Amount of Delinquent Member Business Loans excluding Agriculture Loans - 2 to less
than 6 months delinquent
8
Amount of Delinquent Agriculture Loans - 2 to less than 6 months delinquent
8
Amount of Delinquent Agriculture Loans - 2 to less than 6 months delinquent
8
Amount of Delinquent Modified 1st Mortgage Real Estate Loans - 2 to less than 6
8
months delinquent
Amount of Delinquent Modified Other Real Estate Loans/Lines of Credit - 2 to less than
8
6 months delinquent
Amount of Delinquent Modified Real Estate Loans also reported as business loans - 2
to less than 6 months delinquent
8
Amount of Delinquent Interest Only & Payment Option Other RE/LOCs Loans - 2 to
8
less than 6 months delinquent
Amount of Delinquent Residential Construction Loans - Excluding Business Purpose
8
Loans - 2 to less than 6 months delinquent
Amount of Nonmember Business Loans excluding Agricultural Loans - 2-6 months
delinquent
8
Amount of Delinquent Business Construction & Development Loans - 2 to less than 6
months delinquent
8
Amount of Modified Consumer Loans NOT Secured by Real Estate 2 months to less
8
than 6 months delinquent
Amount of Modified Business Loans NOT Secured by Real Estate 2 months to less
8
than 6 months delinquent
Amount of Non-Federally Guaranteed Student Loans - 2 to <6 months
7
Number of All Delinquent Loans (Including Credit Cards) and Leases - 6 to less than
7
12 months delinquent
Amount of All Delinquent Loans (Including Credit Cards) and Leases - 6 to less than
12 months delinquent
7
Amount of All Other Delinquent Loans and Leases - 6 to less than 12 months
7
delinquent (See Instructions)
Amount of Delinquent Leases Receivables - 6 to less than 12 months delinquent
7
Amount of Delinquent Indirect Loans - 6 to less than 12 months delinquent
8
Amount of Delinquent Participation Loans - 6 to less than 12 months delinquent
8
Amount of Delinquent Member Business Loans excluding Agriculture Loans - 6 to less
8
than 12 months delinquent

NCUA 5300 Call Report Form Detail
Account Code
Account Description
Page
A022H
Amount of Delinquent Agriculture Loans - 6 to less than 12 months delinquent
8
Amount of Delinquent Interest Only & Payment Option 1st Mtg Loans - 6 to less than
A022I
8
12 months delinquent
Amount of Delinquent Modified 1st Mortgage Real Estate Loans - 6 to less than 12
A022J
months delinquent
8
Amount of Delinquent Modified Other Real Estate Loans/Lines of Credit - 6 to less than
A022K
8
12 months delinquent
Amount of Delinquent Modified Real Estate Loans also reported as business loans - 6
A022L
8
to less than 12 months delinquent
Amount of Delinquent Interest Only & Payment Option Other RE/LOCs Loans - 6 to
A022M
less than 12 months delinquent
8
Amount of Delinquent Residential Construction Loans - Excluding Business Purpose
Loans - 6 to less than 12 months delinquent
8
A022N
Amount of Nonmember Business Loans excluding Agricultural Loans - 6-12 months
A022P
8
delinquent
Amount of Delinquent Business Construction & Development Loans - 6 to less than 12
A022Q
8
months delinquent
Amount of Modified Consumer Loans NOT Secured by Real Estate 6 months to less
A022R
than 12 months delinquent
8
Amount of Modified Business Loans NOT Secured by Real Estate 6 months to less
A022S
8
than 12 months delinquent
A022T
Amount of Non-Federally Guaranteed Student Loans - 6 to <12 months
7
Number of All Delinquent Loans (Including Credit Cards) and Leases as of - 12 months
A023A
7
and over delinquent
Amount of All Delinquent Loans (Including Credit Cards) and Leases as of - 12 months
A023B
7
and over delinquent
Amount of All Other Delinquent Loans and Leases - 12 months and over delinquent
A023C
7
(See Instructions)
A023D
Amount of Delinquent Leases Receivables - 12 months and over delinquent
7
A023E
Amount of Delinquent Indirect Loans - 12 months and over delinquent
8
A023F
Amount of Delinquent Participation Loans - 12 months and over delinquent
8
Amount of Delinquent Member Business Loans excluding Agriculture Loans - 12
A023G
months and over delinquent
8
A023H
Amount of Delinquent Agriculture Loans - 12 months and over delinquent
8
Amount of Delinquent Interest Only & Payment Option 1st Mtg Loans - 12 months and
A023I
over delinquent
8
Amount of Delinquent Modified 1st Mortgage Real Estate Loans - 12 months and over
delinquent
8
A023J
Amount of Delinquent Modified Other Real Estate Loans/Lines of Credit - 12 months
A023K
8
and over delinquent
Amount of Delinquent Modified Real Estate Loans also reported as business loans A023L
8
12 months and over delinquent
Amount of Delinquent Interest Only & Payment Option Other RE/LOCs Loans - 12
A023M
months and over delinquent
8
Amount of Delinquent Residential Construction Loans - Excluding Business Purpose
A023N
8
Loans - 12 months and over delinquent
Amount of Nonmember Business Loans excluding Agricultural Loans - >12 months
A023P
8
delinquent
Amount of Delinquent Business Construction & Development Loans - 12 months and
A023Q
over delinquent
8
Amount of Modified Consumer Loans NOT Secured by Real Estate greater than 12
months delinquent
8
A023R
Amount of Modified Business Loans NOT Secured by Real Estate greater than 12
A023S
8
months delinquent

NCUA 5300 Call Report Form Detail
Account Code
Account Description
A023T
Amount of Non-Federally Guaranteed Student Loans - 12 months and over
A024A
Number of Unsecured Credit Card loans 1 month to less than 2 months delinquent
Amount of Delinquent Unsecured Credit Card Loans as of - 1 month to less than 2
A024B
months delinquent.
A025A
Number of Total Loans and Leases (Sum of items 15-22)
A025B
Total Amount of Loans & Leases (Sum of items 15-22)
A026A
Number of Unsecured Credit Card loans 2 to less than 6 months delinquent
Amount of Delinquent Unsecured Credit Card Loans as of - 2 to less than 6 months
A026B
delinquent
A027A
Number of Unsecured Credit Card loans 6 to less than 12 months delinquent
Amount of Delinquent Unsecured Credit Card Loans as of - 6 to less than 12 months
A027B
delinquent
A028A
Number of Unsecured Credit Card loans 12 months and over delinquent
Amount of Delinquent Unsecured Credit Card Loans as of - 12 months and over
A028B
delinquent
Number of 1st Mortgage RE Loans/Line of Credit Fixed Rate (including hybrid/balloon
A029A
>5 yrs) loans 1 month to less than 2 months delinquent
Number of 1st Mortgage RE Loans/Line of Credit Fixed Rate (including hybrid/balloon
A029B
>5 yrs) loans 2 to less than 6 months delinquent
Number of 1st Mortgage RE Loans/Line of Credit Fixed Rate (including hybrid/balloon
A029C
>5 yrs) loans 6 to less than 12 months delinquent
Number of 1st Mortgage RE Loans/Line of Credit Fixed Rate (including hybrid/balloon
A029D
>5 yrs) loans 12 months and over delinquent
Total number of Reportable Mortgage RE Loans/Line of Credit Fixed Rate (including
A029E
hybrid/balloon >5 yrs) delinquent loans
Number of 1st Mortgage RE Loans/Line of Credit Adjustable Rate (including
hybrid/balloon 5 yrs or less) loans 1 month to less than 2 months delinquent
A030A
Number of 1st Mortgage RE Loans/Line of Credit Adjustable Rate (including
A030B
hybrid/balloon 5 yrs or less) loans 2 to less than 6 months delinquent
Number of 1st Mortgage RE Loans/Line of Credit Adjustable Rate (including
A030C
hybrid/balloon 5 yrs or less) loans 6 to less than 12 months delinquent
Number of 1st Mortgage RE Loans/Line of Credit Adjustable Rate (including
A030D
hybrid/balloon 5 yrs or less) loans 12 months and over delinquent
Total number of Reportable Mortgage RE Loans/Line of Credit Adjustable Rate
A030E
(including hybrid/balloon 5 yrs or less) delinquent loans
A031A
Loans Granted Year-to-Date
A031B
Amount of Loans Granted Year-to-Date

Page
7
7
7
2
2
7
7
7
7
7
7
7
7
7
7
7
7
7
7
7
7
2
2

A031C

Number of Short-Term, Small Amount Loans (STS) Granted Year-To-Date (FCU Only)

2

A031D

Amount of Short-Term, Small Amount Loans (STS) Granted Year-To-Date (FCU Only)
Number of Other RE Loans/Line of Credit Fixed Rate/Hybrid/Balloon loans 1 month to
less than 2 months delinquent
Number of Other RE Loans/Line of Credit Fixed Rate/Hybrid/Balloon loans 2 to less
than 6 months delinquent
Number of Other RE Loans/Line of Credit Fixed Rate/Hybrid/Balloon loans 6 to less
than 12 months delinquent
Number of Other RE Loans/Line of Credit Fixed Rate/Hybrid/Balloon loans 12 months
and over delinquent
Total number of Reportable Other RE Loans/Line of Credit Fixed Rate/Hybrid/Balloon
delinquent loans
Number of Other RE Loans/Line of Credit Adjustable Rate loans 1 month to less than 2
months delinquent

2

A032A
A032B
A032C
A032D
A032E
A033A

7
7
7
7
7
7

NCUA 5300 Call Report Form Detail
Account Code
A033B
A033C
A033D
A033E
A034A
A034B
A034C
A034D
A034E
A035A
A035B
A035C
A035D
A035E
A036A
A036B
A036C
A036D
A036E
A037A
A037B
A037C
A037D
A037E
A038A
A038B
A038C
A038D
A038E
A039A
A039B
A039C
A039D
A039E
A040A
A040B
A040C
A040D

Account Description
Page
Number of Other RE Loans/Line of Credit Adjustable Rate loans 2 to less than 6
months delinquent
7
Number of Other RE Loans/Line of Credit Adjustable Rate loans 6 to less than 12
7
months delinquent
Number of Other RE Loans/Line of Credit Adjustable Rate loans 12 months and over
7
delinquent
Total number of Reportable Other RE Loans/Line of Credit Adjustable Rate delinquent
loans
7
Number of Leases Receivable loans 1 month to less than 2 months delinquent
7
Number of Leases Receivable loans 2 to less than 6 months delinquent
7
Number of Leases Receivable loans 6 to less than 12 months delinquent
7
Number of Leases Receivable loans 12 months and over delinquent
7
Total number of Reportable Leases Receivable delinquent loans
7
Number of all other loans 1 month to less than 2 months delinquent
7
Number of all other loans 2 to less than 6 months delinquent
7
Number of all other loans 6 to less than 12 months delinquent
7
Number of all other loans 12 months and over delinquent
7
Total number of all other delinquent loans
7
Number of indirect loans 1 month to less than 2 months delinquent
8
Number of indirect loans 2 to less than 6 months delinquent
8
Number of indirect loans 6 to less than 12 months delinquent
8
Number of indirect loans 12 months and over delinquent
8
Total number of indirect delinquent loans
8
Number of Participation loans 1 month to less than 2 months delinquent
8
Number of Participation loans 2 to less than 6 months delinquent
8
Number of Participation loans 6 to less than 12 months delinquent
8
Number of Participation loans 12 months and over delinquent
8
Total number of Participation delinquent loans
8
Number of Interest Only and Payment Option 1st Mortgage loans 1 month to less than
2 months delinquent
8
Number of Interest Only and Payment Option 1st Mortgage loans 2 to less than 6
8
months delinquent
Number of Interest Only and Payment Option 1st Mortgage loans 6 to less than 12
8
months delinquent
Number of Interest Only and Payment Option 1st Mortgage loans 12 months and over
delinquent
8
Total number of Interest Only and Payment Option 1st Mortgage delinquent loans
8
Number of Interest Only and Payment Option 1st Mortgage loans 1 month to less than
2 months delinquent
8
Number of Interest Only and Payment Option Other RE/LOCs loans 2 to less than 6
months delinquent
8
Number of Interest Only and Payment Option Other RE/LOCs loans 6 to less than 12
8
months delinquent
Number of Interest Only and Payment Option Other RE/LOCs loans 12 months and
8
over delinquent
Total number of Interest Only and Payment Option Other RE/LOCs delinquent loans
8
Number of Residential Construction - excluding business purpose loans 1 month to
8
less than 2 months delinquent
Number of Residential Construction - excluding business purpose loans 2 to less than
6 months delinquent
8
Number of Residential Construction - excluding business purpose loans 6 to less than
12 months delinquent
8
Number of Residential Construction - excluding business purpose loans 12 months and
8
over delinquent

NCUA 5300 Call Report Form Detail
Account Code
A040E
A041A
A041B
A041C
A041D
A041E
A041F
A041G
A041H
A041I
A041J
A041K
A041L
A041M
A041N
A041P
A041Q
A041R
A041S
A041T
A042A
A042A1
A042A2
A042A3
A042A4
A043A
A043B
A043C
A043D
A043E
A044A
A044B
A044C
A044D
A044E
A045A
A045B
A046A
A046B
A046C

Account Description
Page
Total number of Residential Construction - excluding business purpose delinquent
loans
8
Number of Total Delinquent Loans & Leases (Two or more months)
7
Total Amount of Delinquent Loans & Leases (Two or more months)
7
Amount of All Other Delinquent Loans
7
Amount of Delinquent Leases Receivables
7
Amount of Delinquent Indirect Loans
8
Amount of Delinquent Participation Loans
8
Amount of Delinquent Member Business Loans excluding Agriculture Loans
8
Amount of Delinquent Agriculture Loans
8
Amount of Delinquent Interest Only & Payment Option 1st Mtg Loans
8
Amount of Delinquent Modified 1st Mortgage Real Estate Loans
8
Amount of Delinquent Modified Other Real Estate Loans/Lines of Credit
8
Amount of Delinquent Modified Real Estate Loans also reported as business loans
8
Amount of Delinquent Interest Only & Payment Option Other RE/LOCs Loans
8
Amount of Delinquent Residential Construction Loans - Excluding Business Purpose
8
Loans
Amount of Nonmember Business Loans excluding Agricultural Loans - Total
Reportable Delinquency
8
Amount of Delinquent Business Construction & Development Loans
8
Total Amount of Reportable Modified Consumer Loans NOT Secured by Real Estate
8
Total Amount of Reportable Modified Business Loans NOT Secured by Real Estate
8
Total Amount of Reportable Delinquency Non-Federally Guaranteed Student Loans
7
Total Amount of Agricultural Related Loans Outstanding
15
NMBLB of member business loans Secured by Farmland
15
NMBLB of member business loans to finance agricultural production and other loans to
farmers
15
NMBLB of purchased business loans or participation interests to nonmembers Secured
15
by Farmland
NMBLB of purchased business loans or participation interests to nonmembers to
15
finance agricultural production and other loans to farmers
Number of Member Business Loans excluding Agricultural loans 1 month to less than 2
months delinquent
8
Number of Member Business Loans excluding Agricultural loans 2 to less than 6
8
months delinquent
Number of Member Business Loans excluding Agricultural loans 6 to less than 12
8
months delinquent
Number of Member Business Loans excluding Agricultural loans 12 months and over
delinquent
8
Total number of Member Business Loans excluding Agricultural delinquent loans
8
Number of Agricultural loans 1 month to less than 2 months delinquent
8
Number of Agricultural loans 2 to less than 6 months delinquent
8
Number of Agricultural loans 6 to less than 12 months delinquent
8
Number of Agricultural loans 12 months and over delinquent
8
Total number of Agricultural delinquent loans
8
Total number of Reportable Unsecured Credit Card delinquent loans
7
Total Amount of Delinquent Unsecured Credit Card Loans
7
Number of Nonmember Business Loans excluding Agricultural Loans 1 month to less
8
than 2 months delinquent
Number of Nonmember Business Loans excluding Agricultural Loans 2 to less than 6
8
months delinquent
Number of Nonmember Business Loans excluding Agricultural Loans 6 to less than 12
8
months delinquent

NCUA 5300 Call Report Form Detail
Account Code
A046D
A046E
A047A
A047B
A047C
A047D
A047E
A048A
A048B
A048C
A048D
A048E
A049A
A049B
A049C
A049D
A049E
A050A
A050B
A050C
A050D
A050E
A051A
A051B
A051C
A051D
A051E
A052A
A052B

Account Description
Number of Nonmember Business Loans excluding Agricultural Loans 12 months and
over delinquent
Total number of delinquent Nonmember Business Loans excluding Agricultural Loans
Number of Business Construction & Development Loans 1 month to less than 2
months delinquent
Number of Business Construction & Development Loans 2 to less than 6 months
delinquent
Number of Business Construction & Development Loans 6 to less than 12 months
delinquent
Number of Business Construction & Development Loans 12 months and over
delinquent
Total number of Business Construction & Development delinquent loans
Number of Modified 1st Mortgage Real Estate Loans 1 month to less than 2 months
delinquent
Number of Modified 1st Mortgage Real Estate Loans 2 to less than 6 months
delinquent
Number of Modified 1st Mortgage Real Estate Loans 6 to less than 12 months
delinquent
Number of Modified 1st Mortgage Real Estate Loans 12 months and over delinquent
Total number of Modified 1st Mortgage Real Estate delinquent loans
Number of Modified Other Real Estate Loans\Lines of Credit 1 month to less than 2
months delinquent
Number of Modified Other Real Estate Loans\Lines of Credit 2 to less than 6 months
delinquent
Number of Modified Other Real Estate Loans\Lines of Credit 6 to less than 12 months
delinquent
Number of Modified Other Real Estate Loans\Lines of Credit 12 months and over
delinquent
Total number of Modified Other Real Estate Loans\Lines of Credit delinquent loans
Number of Modified Real Estate Loans also reported as business loans 1 month to less
than 2 months delinquent
Number of Modified Real Estate Loans also reported as business loans 2 to less than 6
months delinquent
Number of Modified Real Estate Loans also reported as business loans 6 to less than
12 months delinquent
Number of Modified Real Estate Loans also reported as business loans 12 months and
over delinquent
Total number of Modified Real Estate Loans also reported as business loans
delinquent loans
Number of Modified Consumer Loans NOT Secured by Real Estate 1 month to less
than 2 months delinquent
Number of Modified Consumer Loans NOT Secured by Real Estate 2 months to less
than 6 months delinquent
Number of Modified Consumer Loans NOT Secured by Real Estate 6 months to less
than 12 months delinquent
Number of Modified Consumer Loans NOT Secured by Real Estate greater than 12
months delinquent
Total Number of Reportable Modified Consumer Loans NOT Secured by Real Estate
Number of Modified Business Loans NOT Secured by Real Estate 1 month to less than
2 months delinquent
Number of Modified Business Loans NOT Secured by Real Estate 2 months to less
than 6 months delinquent

Page
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

NCUA 5300 Call Report Form Detail
Account Code

A052D
A052E
A053A
A053B
A053C

Account Description
Number of Modified Business Loans NOT Secured by Real Estate 6 months to less
than 12 months delinquent
Number of Modified Business Loans NOT Secured by Real Estate greater than 12
months delinquent
Total Number of Reportable Modified Business Loans NOT Secured by Real Estate
Number of Non-Federally Guaranteed Student Loans - 1 to <2 months delinquent
Number of Non-Federally Guaranteed Student Loans - 2 to <6 months delinquent
Number of Non-Federally Guaranteed Student Loans - 6 to <12 months delinquent

A053D
A053E
A058A
A058B1
A058B2
A058C
A065A1

Number of Non-Federally Guaranteed Student Loans - 12 months and over delinquent
Total number of reportable Non-Federally Guaranteed Student Loans delinquent
Borrowing Repurchase Transactions, Amount < 1 Year
Borrowing Repurchase Transactions, Amount 1-3 Years
Borrowing Repurchase Transactions, Amount > 3 Years
Borrowing Repurchase Transactions, Total Amount
Uninsured IRA and KEOGH Member Shares and Deposits >250K

7
7
3
3
3
3
4

A065A2

Uninsured KEOGH Member Shares and Deposits For Employee Benefit Plans >100K

4

A065A3
A065A4
A065B1
A065C1
A065D1
A065E1
A067A1
A067A2
A067B1
A067C1
A068A
A069A

Uninsured KEOGH Member Shares and Deposits For Employee Benefit Plans >250K
Total Uninsured Member Shares and Deposits > $250K (A+A1+B+C+D+E)
Uninsured Employee Benefit Member Shares and Deposits > $250K
Uninsured Member 529 Plan Deposits > $250K
Uninsured Member Accts Held by Government Depositors > $250K
Other Uninsured Member Shares and Deposits > $250K
Uninsured Nonmember Employee Benefit Shares and Deposits > $250K
Total Uninsured Nonmember Shares and Deposits > $250K (G+H+I)
Uninsured Nonmember Accts Held by Government Depositors > $250K
Other Uninsured Nonmember Shares and Deposits > $250K
Total Uninsured Shares and Deposits > $250K (F+J)
Total Insured Shares and Deposits > $250K (item 17 less item K)
Number of members with loans in your credit union who have filed for Chapter 7
Bankruptcy Year-to-Date
Number of members with loans in your credit union who have filed for Chapter 13
Bankruptcy Year-to-Date
Number of current members (not number of accounts)
Number of potential members
Number of members with loans in your credit union who have filed for Chapter 11
Bankruptcy Year-to-Date
Number of Short-Term, Small Amount Loans (STS) 1 to <2 months Delinquent (FCU
Only)
Amount of Short-Term, Small Amount Loans (STS) 1 to <2 months Delinquent (FCU
Only)
Number of member business loans granted or purchased YTD
Number of purchased business loans or participation interests to nonmembers
purchased YTD
Number of Unsecured Business Loans granted or purchased YTD
Number of Unsecured Revolving Lines of Credit granted for Business Purposes
granted or purchased YTD
Number of purchased business loans or participation interests to nonmembers
purchased YTD unsecured business loans
Number of purchased business loans or participation interests to nonmembers
purchased YTD unsecured revolving lines of credit granted for business purposes

4
4
4
4
4
4
4
4
4
4
4
4

A052C

A081
A082
A083
A084
A088
A089A
A089B
A090A
A090B
A090C1
A090C2
A090C3
A090C4

Page
8
8
8
7
7
7

9
9
6
6
9
7
7
15
15
15
15
15
15

NCUA 5300 Call Report Form Detail
Account Code
A090G
A090G1
A090H
A090H1
A090J
A090J1
A090K
A090K1
A090L
A090L1
A099A1
A099A2
A099A3
A099A4
A1000A
A1000B
A1000C
A1000D
A1000E
A1000F
A1001A
A1001B
A1001C
A1001D
A1001E
A1001F
A1002A
A1002B
A1002C
A1002D
A1002E
A1002F
A1003
A1004
A1004A
A1004B
1004C
A1005

Account Description
Number of Secured by Multifamily Residential Property member business loans
granted or purchased YTD
Number of purchased business loans or participation interests to nonmembers
purchased YTD multifamily residential property
Number of Secured by Owner Occupied Non-farm, Non- Residential Property member
business loans granted or purchased YTD
Number of purchased business loans or participation interests to nonmembers
purchased YTD secured by owner occupied non-farm, non- residential property
Number of Secured by Non-Owner Occupied Non-farm, Non- Residential Property
member business loans granted or purchased YTD
Number of purchased business loans or participation interests to nonmembers
purchased YTD secured by non-owner occupied non-farm, non- residential property
Number of real estate secured member business loans granted or purchased YTD
Number of purchased YTD purchased real estate secured business loans or
participation interests to nonmembers
Number of Commercial and industrial loans granted or purchased YTD
Number of purchased business loans or participation interests to nonmembers
purchased YTD commercial and industrial loans
Number of Secured by Farmland member business loans granted or purchased YTD
Number of Loans to finance agricultural production and other loans to farmers
outstanding
Number of purchased business loans or participation interests to nonmembers
purchased YTD farmland to nonmembers
Number of purchased business loans or participation interests to nonmembers
purchased YTD to finance agricultural production and other loans to farmers
Modified Loans secured by First Mortgages – No. of Loans Outstanding
Modified Loans secured by Other RE/LOCs - No. of Loans Outstanding
Modified Real Estate Loans also reported as business loans - No. of Loans
Outstanding
Number of Modified Consumer Loans NOT Secured by Real Estate Outstanding
Number of Modified Business Loans NOT Secured by Real Estate Outstanding
Number of troubled debt restructured loans
Modified Loans secured by First Mortgages – Amount Outstanding
Modified Loans secured by Other RE/LOCs - Amount Outstanding
Modified Real Estate Loans also reported as business loans - Amount Outstanding
Amount of Modified Consumer Loans NOT Secured by Real Estate Outstanding
Amount of Modified Business Loans NOT Secured by Real Estate Outstanding
Amount of troubled debt restructured loans outstanding
Modified Loans secured by First Mortgages – Amount Modified YTD
Modified Loans secured by Other RE/LOCs - Amount Modified YTD
Modified Real Estate Loans also reported as business loans - Amount Modified YTD
Amount of Modified Consumer Loans NOT Secured by Real Estate Granted YTD
Amount of Modified Business Loans NOT Secured by Real Estate Granted YTD
Amount of troubled debt restructured loans modified YTD
Has the credit union completed a merger or acquisition that qualifies for Business
Combination Accounting (FAS 141R) after January 1, 2009?
Current Quarter's Total Adjusted Retained Earnings acquired through Business
Combinations
Prior Quarter-End Adjusted Retained Earnings acquired through Business
Combinations
Adjustments made to Retained Earnings acquired through Business Combinations
Adjusted Gain from Bargain Purchase due to Business Combinations
YTD Amount of Real Estate Loans Foreclosed Year-to-Date (Report Balance at time of
Foreclosure)

Page
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
6
11
11
11
11
9

NCUA 5300 Call Report Form Detail
Account Code
A1005A
A110
A115
A116
A117
A119
A120
A124
A127A
A127B
A128A
A128B
A129A
A129B
A130A
A130B
A131
A136
A137
A143A
A143A1
A143A2
A143B
A143B1
A143B2
A143C1
A143C2
A143D1
A143D2
A210
A230
A250
A260
A270
A280
A290
A300
A310

Account Description
Page
YTD Number of Real Estate Loans Foreclosed Year-to-Date (Report Balance at time of
Foreclosure)
9
Interest on Loans (Gross-before interest refunds)
5
Total Interest Income (Sum of items 1-4)
5
Net Interest Income After Provision For Loan & Lease Losses (Item 5 less item 9 less
5
item 10)
Total Non-Interest Income (Sum of items 12-17)
5
(Less) Interest Refunded
5
Income from Investments (Including Interest and Dividends)
5
Trading Profits and Losses (Realized and Unrealized Gains/Losses)
5
Number of Short-Term, Small Amount (STS) Loans 2 to <6 months Delinquent (FCU
7
Only)
Amount of Short-Term, Small Amount (STS) Loans 2 to <6 months Delinquent (FCU
Only)
7
Number of Short-Term, Small Amount (STS) Loans 6 to <12 months Delinquent (FCU
Only)
7
Amount of Short-Term, Small Amount (STS) Loans 6 to <12 months Delinquent (FCU
7
Only)
Number of Short-Term, Small Amount (STS) Loans 12 months and over Delinquent
7
(FCU Only)
Amount of Short-Term, Small Amount (STS) Loans 12 months and over Delinquent
(FCU Only)
7
Total Number of Reportable Short-Term, Small Amount (STS) Delinquent Loans (FCU
7
Only)
Total Amount of Reportable Short-Term, Small Amount (STS) Delinquent Loans (FCU
7
Only)
Fee Income
5
Short-Term, Small Amount (STS) Loans Charged Off year-to-date
9
Short-Term, Small Amount (STS) Loan Recoveries year-to-date
9
Number of construction and development loans meeting the requirements of 723.3(a)
15
Number of construction and development member business loans
15
Number of purchased business loans or participation interests to nonmembers secured
by construction and development property
15
NMBLB of construction and development loans meeting the requirements of 723.3(a)
15
NMBLB of construction and development member business loans
15
NMBLB of purchased business loans or participation interests to nonmembers secured
15
by construction and development property
Number of construction and development member business loans granted or
purchased YTD
15
Number of purchased business loans or participation interests to nonmembers secured
by construction and development property purchased YTD
15
NMBLB of construction and development member business loans granted or
15
purchased YTD
NMBLB of purchased business loans or participation interests to nonmembers secured
15
by construction and development property purchased YTD
Employee Compensation and Benefits
5
Travel and Conference Expense
5
Office Occupancy Expense
5
Office Operations Expense
5
Educational and Promotional Expense
5
Loan Servicing Expense
5
Professional and Outside Services
5
Provision for Loan & Lease Losses
5
Member Insurance
5

NCUA 5300 Call Report Form Detail
Account Code
A310A
A311
A311A
A320
A340
A350
A360
A370
A380
A381
A385
A386
A393
A396
A397
A397A
A400
A400
A400A
A400B
A400C
A400C1
A400C2
A400C3
A400C4
A400D
A400F
A400G
A400G1
A400H
A400H1
A400J
A400J1
A400L
A400L1
A400T
A420
A420A
A420B
A420C
A430
A431

Account Description
Page
Other Member Insurance Expense
5
Temporary Corporate CU Stabilization Fund Assessment
5
NCUSIF Premium Expense
5
Operating Fees (Examination and/or supervision fees)
5
Interest on Borrowed Money
5
Total Interest Expense (Sum of items 6-8)
5
Miscellaneous Operating Expenses
5
Amount of Used Vehicle Loans
2
Dividends on Shares (Includes dividends earned during current period)
5
Interest on Deposits (Total interest expense for deposit accounts) (State Credit Union
Only)
5
Amount of New Vehicle Loans
2
Total Amount of Other Real Estate Loans/Lines of Credit
2
Transfer to Regular Reserve
5
Amount of Unsecured Credit Card Loans
2
Amount of All Other Unsecured Loans/Lines of Credit
2
Amount of Short-Term, Small Amount Loans (STS) (FCU Only)
2
Loans and participation interests qualifying for RBNW
12
Loans and participation interests qualifying for RBNW
15
Total NMBLB of member business loans
15
Total NMBLB of nonmember business loans
15
Amount of unsecured business loans outstanding meeting the requirements of 723.7(c)
- (d)
15
NMBLB of Unsecured Member Business Loans
15
NMBLB of Unsecured Revolving Lines of Credit Granted to Members for Business
Purposes
15
NMBLB of purchased Unsecured Business Loans or participation interests to
15
nonmembers
NMBLB of purchased Unsecured Revolving Lines of Credit for Business Purposes or
15
participation interests to nonmembers
Amount of Purchased business loans or participation interests to members outstanding
Amount of Small Business Administration Loans Outstanding
NMBLB of member business loans Secured by Non-Farm Residential Property
NMBLB of purchased business loans or participation interests to nonmembers Secured
by Non-Farm Residential Property
NMBLB of member business loans Secured by Owner Occupied, Non-Farm, NonResidential Property
NMBLB of purchased business loans or participation interests to nonmembers Secured
by Owner Occupied, Non-Farm, Non-Residential Property
NMBLB of member business loans Secured by Non-Owner Occupied, Non-Farm, NonResidential Property
NMBLB of purchased business loans or participation interests to nonmembers Secured
by Non-Owner Occupied, Non-Farm, Non-Residential Property
NMBLB of Commercial and Industrial member business loans
NMBLB of purchased Commercial and Industrial business loans or participation
interests to nonmembers
NMBLB of total business loans
Gain (Loss) on Investments (DO NOT include Gain or Loss on Trading Securities)
Total Other-Than-Temporary Impairment (OTTI) Losses
Less: Portion OTTI Losses in Other Comprehensive Income
OTTI Losses Recognized in Earnings (Include in Line 14)
Gain (Loss) on Disposition of Fixed Assets
Gain from Bargain Purchase (Merger)

15
15
15
15
15
15
15
15
15
15
15
5
5
5
5
5
5

NCUA 5300 Call Report Form Detail
Account Code
A440
A451
A452
A453
A454
A455
A457
A458
A460
A463A1

A532
A547

Account Description
Page
Other Non-Operating Income (Expense)
5
Number of Accounts for Share Certificates
3
Number of Accounts for Share Drafts
3
Number of Accounts for IRA/KEOGH Accounts
3
Number of Accounts for Regular Shares
3
Number of Accounts for All other shares
3
Number of Accounts for Non-Member Deposits
3
Number of Accounts for Money Market Shares
3
Number of Accounts for Total Shares and Deposits (Sum of items 15-16)
3
NMBLB of member business loans Secured by Farmland granted or purchased YTD
15
NMBLB of member business loans to finance agricultural production and other loans to
15
farmers granted or purchased YTD
NMBLB of purchased business loans or participation interests to nonmembers Secured
by Farmland purchased YTD
15
NMBLB of purchased business loans or participation interests to nonmembers to
finance agricultural production and other loans to farmers purchased YTD
15
Total NMBLB of member business loans granted or purchased YTD
15
Total NMBLB of nonmember business loans purchased YTD
15
NMBLB of Unsecured Member Business Loans granted or purchased YTD
15
NMBLB of Unsecured Revolving Lines of Credit Granted to Members for Business
15
Purposes granted or purchased YTD
NMBLB of purchased Unsecured Business Loans or participation interests to
15
nonmembers purchased YTD
NMBLB of purchased Unsecured Revolving Lines of Credit for Business Purposes or
participation interests to nonmembers purchased YTD
15
NMBLB of member business loans Secured by Non-Farm Residential Property granted
or purchased YTD
15
NMBLB of purchased business loans or participation interests to nonmembers Secured
15
by Non-Farm Residential Property purchased YTD
NMBLB of member business loans Secured by Owner Occupied, Non-Farm, Non15
Residential Property granted or purchased YTD
NMBLB of purchased business loans or participation interests to nonmembers Secured
by Owner Occupied, Non-Farm, Non-Residential Property purchased YTD
15
NMBLB of member business loans Secured by Non-Owner Occupied Non-Farm, Non15
Residential Property granted or purchased YTD
NMBLB of purchased business loans or participation interests to nonmembers Secured
15
by Non-Owner Occupied, Non-Farm, Non-Residential Property purchased YTD
Total NMBLB of real estate secured member business loans granted or purchased
YTD
15
Total NMBLB of real estate secured business loans to nonmembers purchased YTD
15
NMBLB of Commercial and Industrial member business loans granted or purchased
15
YTD
NMBLB of purchased Commercial and Industrial business loans or participation
interests to nonmembers purchased YTD
15
Interest Rate of Unsecured Credit Card Loans
2
Interest Rate of All Other Unsecured Loans/Lines of Credit
2
Interest Rate of Short-Term, Small Amount Loans (STS) (FCU Only)
2
Interest Rate of New Vehicle Loans
2
Interest Rate of Used Vehicle Loans
2
Dividend/Interest Rate of Money Market Shares with Minimum Balance Requirement,
3
Withdraw Limitations, and no Fixed Maturity
Dividend/Interest Rate of Share Certificates with 1 Year Maturity
3

A548

Amount of First Mortgage Real Estate Loans/Lines of Credit Charged Off Year-to-Date

A463A2
A463A3
A463A4
A475A
A475B
A475C1
A475C2
A475C3
A475C4
A475G
A475G1
A475H
A475H1
A475J
A475J1
A475K
A475K1
A475L
A475L1
A521
A522
A522A
A523
A524

9

NCUA 5300 Call Report Form Detail
Account Code
A549
A550
A550C
A550D
A550E
A550F
A550G
A550H
A550I
A550J
A550K
A550L
A550M
A550N
A550P
A550Q
A550R
A550S
A550T
A551
A551C
A551D
A551E
A551F
A551G
A551H
A551I
A551J
A551K
A551L
A551M
A551N
A551P
A551Q
A551R

Account Description
Page
Amount of Total Other Real Estate Loans/Lines of Credit Charged Off Year-to-Date
9
Total Amount of All Loans Charged Off Year-to-Date
9
Total Amount of All Other Loans Charged Off Year-to-Date
9
Total Amount of All Leases Receivables Charged Off Year-to-Date
9
Total Amount of Indirect Loans Charged Off Year-to-Date
9
Total Amount of All Participation Loans Charged Off Year-to-Date
9
Total Amount of Member Business Loans excluding Agriculture Loans Charged Off
Year-to-Date
9
Total Amount of Agriculture Loans Charged Off Year-to-Date
9
Total Amount Interest Only & Payment Option 1st Mtg Loans Charged Off Year-toDate
9
Total Amount Modified 1st Mortgage Real Estate Loans Charged Off Year-to-Date
9
Total Amount Other Real Estate Loans/Lines of Credit Charged Off Year-to-Date
9
Total Amount Modified Real Estate Loans also reported as business loans Charged Off
9
Year-to-Date
Total Amount Interest Only & Payment Option Other RE/LOCs Loans Charged Off
9
Year-to-Date
Total Amount Residential Construction-Excluding Business Purpose Loans Charged
Off Year-to-Date
9
Total Amount of Nonmember Business Loans excluding Agricultural Loans - Charged
9
Off Year-to-Date
Total Amount Business Construction & Development Loans Charged Off Year-to-Date
Total Amount of Modified Consumer Loans NOT Secured by Real Estate Charged Off
YTD
Total Amount of Modified Business Loans NOT Secured by Real Estate Charged Off
YTD
YTD Charge Offs, Non-Federally Guaranteed Student Loans
Total Amount of All Year-to-Date Recoveries on Charged-Off Loans
Total Amount of All Year-to-Date Recoveries on Charged-Off All Other Loans
Total Amount of All Year-to-Date Recoveries on Charged-Off Leases Receivable
Total Amount of All Year-to-Date Recoveries on Charged-Off Indirect Loans
Total Amount of All Year-to-Date Recoveries on Charged-Off Participation Loans
Total Amount of All Year-to-Date Recoveries on Charged-Off Member Business Loans
excluding Agriculture Loans
Total Amount of All Year-to-Date Recoveries on Charged-Off Agriculture Loans
Total Amount of All Year-to-Date Recoveries on Charged-Off Interest Only & Payment
Option 1st Mtg Loans
Total Amount of all Year-to-Date Recoveries on Charged-off Modified 1st Mortgage
Real Estate Loans
Total Amount of All Year-to-Date Recoveries on Charged-off Other Real Estate
Loans/Lines of Credit
Total Amount of All Year-to-Date Recoveries on Charged-off Modified Real Estate
Loans also reported as business loans
Total Amount of All Year-to-Date Recoveries on Charged-off Interest Only & Payment
Option Other RE/LOCs Loans
Total Amount of All Year-to-Date Recoveries on Charged-off Residential ConstructionExcluding Business Purpose Loans
Total Amount of Recoveries on Charged Off Nonmember Business Loans excluding
Agricultural Loans - Year-to-Date
Total Amount of All Year-to-Date Recoveries on Business Construction & Development
Loans
Total Amount of Modified Consumer Loans NOT Secured by Real Estate Recovered
YTD

9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9

NCUA 5300 Call Report Form Detail
Account Code
A551S
A551T
A552
A553
A554
A562
A563
A564A
A564B
A565
A566B
A567
A568
A585
A595
A595A
A599
A602
A602
A607
A608
A612
A613
A614
A615
A616
A616A
A617A
A617B
A617C
A618A
A618B
A618C
A619A1
A619A2
A619A3
A619B
A619B1
A619B2
A630
A630A
A630B1
A630B2
A631
A632
A633
A634
A635
A636
A637

Account Description
Total Amount of Modified Business Loans NOT Secured by Real Estate Recovered
YTD
YTD Recoveries, Non-Federally Guaranteed Student Loans
Dividend/Interest Rate of Regular Shares
Dividend/Interest Rate of Share Drafts
Dividend/Interest Rate of IRA/KEOGH and Retirement Accounts
Interest Rate of Total Other Real Estate Loans/Lines of Credit
Interest Rate of Total 1st Mortgage Real Estate Loans/Lines of Credit
Number of credit union employees who are Full-Time (26 hours or more)
Number of credit union employees who are Part-Time (25 hours or less per week)
Interest Rate of Leases Receivable
Does the credit union plan to add any new branches or expand existing facilities in the
next 12 months?
Dollar amount of loans with interest rates that exceed 15% (For FCUs Only)
Aggregate weighted average interest rate for the loans with interest rates that exceed
15% (For FCUs Only)
Dividend/Interest Rate of All Other Shares
Interest Rate of Total All Other Loans/Lines of Credit
Interest Rate of Non-Federally Guaranteed Student Loans
Dividend/Interest Rate of Non-Member Deposits
Net Income (unless the amount is already included in Undivided Earnings)
Net Income (unless the amount is already included in Undivided Earnings)
Amount of First Mortgage Real Estate Loans/Lines of Credit Recovered Year-to-Date
Amount of Total Other Real Estate Loans/Lines of Credit Recovered Year-to-Date
Number of loans purchased in full from other sources YTD
Amount of loans purchased in full from other sources YTD
Number of Loans Purchased from Other Financial Institutions Year-to-Date
Amount of Loans Purchased from Other Financial Institutions Year-to-Date
Number of Loans, Excluding Real Estate Loans, Sold in Full Year-to-Date
Amount of Loans, Excluding Real Estate Loans, Sold in Full Year-to-Date
Number of Outstanding Indirect Loans
Indirect Loans - Point of Sale Arrangement (Number)
Indirect Loans - Outsourced Lending Relationship (Number)
Total Amount of Outstanding Indirect Loans
Indirect Loans - Point of Sale Arrangement (Amount)
Indirect Loans - Outsourced Lending Relationship (Amount)
Total Number of Outstanding Participation Loans Purchased with Recourse
Total Number of Outstanding Loans Purchased without Recourse
Total Number of Outstanding Loans Purchased
Total Amount of Outstanding Participation Loans Purchased
Total Amount of Outstanding Participation Loans Purchased with Recourse
Total Amount of Outstanding Participation Loans Purchased without Recourse
Total Amount of All Other Shares
All other shares - < 1 Year
All other shares - 1-3 Years
All other shares - > 3 Years
Accounts Held by Member Government Depositors
Accounts Held by Nonmember Government Depositors
Employee Benefit Member Shares
Employee Benefit Nonmember Shares
529 Plan Member Deposits
Non-dollar denominated deposits
Health Savings Accounts

Page
9
9
3
3
3
2
2
6
6
2
6
9
9
3
2
2
3
4
11
9
9
14
14
14
14
14
14
13
13
13
13
13
13
14
14
14
14
14
14
3
3
3
3
3
3
3
3
3
3
3

NCUA 5300 Call Report Form Detail
Account Code
A638
A639
A641
A642
A652A
A652B
A652C
A652C1
A652C2
A652D
A657
A657A
A658
A658
A658A
A659
A660A
A661A
A668
A668
A671
A672A
A672B
A672C
A672C1
A672C2
A672D
A680
A681
A682
A690
A690A
A690A1
A690A2
A690B1
A690B2
A691
A691A
A691A1
A691A2
A691B
A691C
A691D
A691D1
A691D2
A691E
A691E1
A691E2

Account Description
Dollar Amount of Share Certificates = or > $100,000 (Excluding brokered share
certificates participated out by the broker in shares of less than $100,000)
Dollar Amount of IRA/Keogh Accounts = or > $100,000
Dollar Amount of Share Drafts Swept to Regular Shares or Money Market Accounts as
Part of Sweep Program
Dollar Amount of Noninterest Bearing Transactional Accounts with Balances >
$250,000
All Other Investments in Corporate Credit Unions, <= 1 Year
All Other Investments in Corporate Credit Unions, > 1 - 3 Years
All Other Investments in Corporate Credit Unions
All Other Investments in Corporate Credit Unions, > 3 - 5 Years
All Other Investments in Corporate Credit Unions, > 5 - 10 Years
All Other Investments in Corporate Credit Unions, > 10 Years
Amount of Regular Shares
Amount of Regular Shares - < 1 Year
Other Reserves (Appropriations for Undivided Earnings)
Other Reserves (Appropriations for Undivided Earnings)
Equity Acquired in Merger
Other Operating Income (Include unconsolidated CUSO Income)
Net Income (Loss) excluding NCUSIF Premiums and Temporary Corporate CU
Stabilization Fund Assessment
Net Income (Loss)
Appropriation for Non-Conforming Investments (SCU ONLY)
Appropriation for Non-Conforming Investments (SCU ONLY)
Total Non-Interest Expense (Sum of items 18-27)
Loans to and investments in natural person credit unions, <= 1 Year
Loans to and investments in natural person credit unions, > 1 - 3 Years
Credit Unions - Deposits in and Loans to
Loans to and investments in natural person credit unions, > 3 - 5 Years
Loans to and investments in natural person credit unions, > 5 - 10 Years
Loans to and investments in natural person credit unions, > 10 Years
Total Amount of Unsecured Credit Card Loans Charged Off Year-to-Date
Total Amount of Year-to-Date Recoveries on Unsecured Credit Card Loans Charged
Off
Total Amount of All Loans Charged Off due to Bankruptcy, Year-to-Date (Include both
Chapter 7, Chapter 13, and Chapter 11 Bankruptcy Loan Charge-offs)
Total Amount of Participation Loans Purchased Year-to-Date
Total Number of Participation Loans Purchased Year-to-Date
Total Number of Outstanding Loans Purchased with Recourse Year-to-Date
Total Number of Outstanding Loans Purchased without Recourse Year-to-Date
Total Amount of Outstanding Loans Purchased with Recourse Year-to-Date
Total Amount of Outstanding Loans Purchased without Recourse Year-to-Date
Total Amount of Participation Loans Sold and/or Serviced Year-to-Date
Total Number of Participation Loans Sold And/Or Serviced Year-to-Date
Number of Participation Loans Sold and/or Serviced with Recourse Year-to-Date
Number of Participation Loans Sold And/Or Serviced without Recourse Year-to-Date
Number of Business Loans and Participations Sold Year-to-Date
Amount of Business Loans and Participations Sold Year-to-Date
Total Number of Outstanding Participation Loans Sold that are Retained
Number of Outstanding Participation Loans Sold with Recourse that are retained
Number of Outstanding Participation Loans Sold without Recourse that are Retained
Total Amount of Outstanding Participation Loans Sold that are Retained
Amount of Outstanding Participation Loans Sold with Recourse that are Retained
Amount of Outstanding Participation Loans Sold without Recourse that are Retained

Page
3
3
3
3
1
1
1
1
1
1
3
3
4
11
4
5
5
5
4
11
5
1
1
1
1
1
1
9
9
9
14
14
14
14
14
14
14
14
14
14
15
15
14
14
14
14
14
14

NCUA 5300 Call Report Form Detail
Account Code
A691F
A691F1
A691F2
A691G
A691G1
A691G2

Account Description
Total Number of Outstanding Participation Loan Sold And/Or Serviced
Number of Outstanding Participation Loans Sold And/Or Serviced with Recourse
Number of Outstanding Participation Loans Sold And/Or Serviced without Recourse
Total Amount of Outstanding Participation Loans Sold And/Or Serviced
Amount of Outstanding Participation Loans Sold And/Or Serviced with Recourse
Amount of Outstanding Participation Loans Sold And/Or Serviced without Recourse

A691H
A691H1

Total Number of Outstanding Participation Loans Sold That Are Retained Year-to-Date
Number of Participation Loans Sold with Recourse that are Retained Year-to-Date

14
14

A691H2

Number of Participation Loans Sold without Recourse that are Retained Year-to-Date

14

A691I
A691I1

Total Amount of Outstanding Participation Loans Sold that are Retained Year-to-Date
Amount of Participation Loans Sold with Recourse that are Retained Year-to-Date

14
14

A691I2
A691J1
A691J2
A691K
A691K1
A691K2

14
14
14
14
14
14

A691M5
A691M6

Amount of Participation Loans Sold without Recourse that are Retained Year-to-Date
Amount of Participation Loans Sold And/Or Serviced with Recourse Year-to-Date
Amount of Participation Loans Sold And/Or Serviced without Recourse Year-to-Date
Total Outstanding Number of Participation Loans Purchased
Total Outstanding Number of Consumer Participation Loans Purchased
Total Outstanding Number of Real Estate Participation Loans Purchased
Total Outstanding Number of Member Participation Business Loans Excluding
Construction and Development Loans Purchased
Total Outstanding Number of Non-Member Participation Business Loans Excluding
Construction and Development Loans Purchased
Total Outstanding Number of Commercial Construction and Development Participation
Loans Purchased
Total Outstanding Number of Loan Pools Participation Loans Purchased
Outstanding Number of Non-Federally Guaranteed Student Loans Participations
Purchased
Total Outstanding Amount of Participation Loans Purchased
Total Outstanding Amount of Consumer Participation Loans Purchased
Total Outstanding Number of Real Estate Participation Loans Purchased
Total Outstanding Amount of Member Participation Business Loans Excluding
Construction and Development Loans Purchased
Total Outstanding Amount of Non-Member Participation Business Loans Excluding
Construction and Development Loans Purchased
Total Outstanding Amount of Commercial Construction and Development Participation
Loans Purchased
Total Outstanding Amount of Loan Pools Participation Loans Purchased
Outstanding Amount of Non-Federally Guaranteed Student Loans Participations
Purchased
Total Outstanding Number of Participation Loans Purchased
Total Outstanding Number of Consumer Participation Loans Sold
Total Outstanding Number of Real Estate Participation Loans Sold
Total Outstanding Number of Member Participation Business Loans Excluding
Construction and Development Loans Sold
Total Outstanding Number of Non-Member Participation Business Loans Excluding
Construction and Development Loans Sold
Total Outstanding Number of Commercial Construction and Development Participation
Loans Sold
Total Outstanding Number of Loan Pools Participation Loans Sold

A691M7

Outstanding Number of Non-Federally Guaranteed Student Loans Participations Sold

14

A691K3
A691K4
A691K5
A691K6
A691K7
A691L
A691L1
A691L2
A691L3
A691L4
A691L5
A691L6
A691L7
A691M
A691M1
A691M2
A691M3
A691M4

Page
14
14
14
14
14
14

14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14

NCUA 5300 Call Report Form Detail
Account Code
Account Description
A691N
Total Outstanding Amount of Participation Loans Sold
A691N1
Total Outstanding Amount of Consumer Participation Loans Sold
A691N2
Total Outstanding Number of Real Estate Participation Loans Sold
Total Outstanding Amount of Member Participation Business Loans Excluding
A691N3
Construction and Development Loans Sold
Total Outstanding Amount of Non-Member Participation Business Loans Excluding
A691N4
Construction and Development Loans Sold
Total Outstanding Amount of Commercial Construction and Development Participation
A691N5
Loans Sold
A691N6
Total Outstanding Amount of Loan Pools Participation Loans Sold
A691N7
A698
A698A
A700
A701
A703
A704A
A704A1
A704B
A704C
A704C1
A704C2
A704C3
A704D
A704D1
A704D2
A704D3
A704E
A704F1
A704F2
A704F3
A704F4
A704G1
A704G2
A704G3
A704G4
A705A
A705B
A706
A707
A708
A708B

Page
14
14
14
14
14
14
14

Outstanding Amount of Non-Federally Guaranteed Student Loans Participations Sold
Total Amount of All Other Loans/Lines of Credit
Amount of Non-Federally Guaranteed Student Loans
Net Worth Classification if credit union is not new (Based upon Call Report data only.
See instructions)
Net Worth Classification if credit union is a new credit union. New means credit union is
less than $10 million in assets and was chartered in the last 10 years (Based upon Call
Report data only. See instructions)
Total Amount of 1st Mortgage Real Estate Loans/Lines of Credit
Amount of Fixed Rate > 15 Years Loans Outstanding
Balance Outstanding of 1st Mtg Residential Construction Loans - Excluding Business
Purpose
Amount of Fixed Rate 15 Years or less Loans Outstanding
Amount of Balloon/Hybrid > 5 Years Loans Outstanding
Balance Outstanding of Interest Only & Payment Option 1st Mortgage Loans
Total Outstanding Number of Interest Only & Payment Option 1st Mortgage Loans
Total Amount of Outstanding of Interest Only & Payment Option 1st Mortgage Loans
Granted YTD
Amount of Balloon/Hybrid 5 Years or less Loans Outstanding
Total Outstanding Number of Interest Only & Payment Option Other RE/LOCs

14
2
2

Total Amount of Outstanding Interest Only & Payment Option Other RE/LOCs Loans
Total Amount of Outstanding of Interest Only & Payment Option Other RE/LOCs
Loans Granted YTD
Amount of Other Fixed Rate Loans Outstanding
No. of Federally Insured Home Equity Conversion Mortgage (HECM) Reverse
Mortgage Loans Outstanding
Amount of Federally Insured Home Equity Conversion Mortgage (HECM) Reverse
Mortgage Loans Outstanding
No. of Federally Insured Home Equity Conversion Mortgage (HECM) Reverse
Mortgage Loans Granted YTD
Amount of Federally Insured Home Equity Conversion Mortgage (HECM) Reverse
Mortgage Loans Granted YTD
No. of Proprietary Reverse Mortgage Products - Loans Outstanding
Amount of Proprietary Reverse Mortgage Products - Loans Outstanding
No. of Proprietary Reverse Mortgage Products - Loans Granted YTD
Amount of Proprietary Reverse Mortgage Products Granted YTD
Amount of Adjustable Rate 1 Year or less Loans Outstanding
Amount of Adjustable Rate > 1 Year Loans Outstanding
Amount of Closed-End Fixed Rate Loans Outstanding
Amount of Closed-End Adjustable Rate Loans Outstanding
Amount of Open-End Adjustable Rate Loans Outstanding
Amount of Open-End Fixed Rate Loans Outstanding

13

11
11
2
13
14
13
13
13
13
13
13
13

13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13

NCUA 5300 Call Report Form Detail
Account Code
Account Description
A710
Total Amount of Other Real Estate Loans Outstanding
A710
Total Amount of Other Real Estate Loans Outstanding
Amount of Real Estate Loans Outstanding that will contractually refinance, reprice or
A712
mature within the next 5 years and that are not Member Business Loans
Amount of Real Estate Loans Outstanding that will contractually refinance, reprice or
A712
mature within the next 5 years and that are not Member Business Loans
Amount of Fixed Rate First Mortgage Loans/Lines of Credit Delinquent Loans (include
A713A
Hybrid/Balloon > 5yrs)
Amount of 1st Mortgage Adjustable Rate /Lines of Credit Delinquent Loans (include
A714A
Hybrid/Balloon < 5yrs)
Amount of Other Real Estate/Lines of Credit Fixed Rate/Hybrid/Balloon Delinquent
A715A
Loans
A716A
Amount of Other Real Estate/Lines of Credit Adjustable Rate Delinquent Loans
A718
A718A
A718A1
A718A2
A719
A719
A720A
A720B
A720C
A720D
A720E
A721A
A721B
A722
A723
A724
A724B
A726
A730A
A730A
A730B
A730B
A730B1
A730B2
A730C
A730C
A731
A733
A733A
A736
A738
A738A
A738B
A738C
A738D
A738E

Amount of Real Estate Loans included in line 10 of page 13 also reported as business
loans and participation interests qualifying for RBNW on line 10 directly above
Portion of Real Estate Loans included in line 10 of page 13 which are also reported as
business loans on lines 1f and 2f above
Total NMBLB of real estate secured member business loans
Total NMBLB of real estate secured nonmember business loans
Less: Allowance for Loan & Lease Losses
Less: Allowance for Loan & Lease Losses
Amount of Fixed Rate > 15 Years Loans Granted Year-to-Date
Amount of Fixed Rate 15 Years or less Loans Granted Year-to-Date
Amount of Balloon/Hybrid > 5 Years Loans Granted Year-to-Date
Amount of Balloon/Hybrid 5 Years or less Loans Granted Year-to-Date
Amount of Other Fixed Rate Loans Granted Year-to-Date
Amount of Adjustable Rate 1 Year or less Loans Granted Year-to-Date
Amount of Adjustable Rate > 1 Year Loans Granted Year-to-Date
Amount of Closed-End Fixed Rate Loans Granted Year-to-Date
Amount of Closed-End Adjustable Rate Loans Granted Year-to-Date
Amount of Open-End Adjustable Rate Loans Granted Year-to-Date
Amount of Open-End Fixed Rate Loans Granted Year-to-Date
Total Amount of Real Estate Loans Granted Year-to-Date
Cash on Hand (Coin and Currency)
Cash on Hand (Coin and Currency)
Total Cash on Deposit (Amounts Deposited in Financial Institutions)
Total Cash on Deposit (Amounts Deposited in Financial Institutions)
Cash on Deposit in Corporate Credit Unions
Cash on Deposit in Other Financial Institutions
Cash Equivalents (Investments with Original Maturities of Three Months or Less)
Cash Equivalents (Investments with Original Maturities of Three Months or Less)
Allowance for Losses on All Real Estate Loans
Collateralized Mortgage Obligations/Real Estate Mortgage Investment Conduits
(CMOs/REMICs)
Commercial Mortgage Backed Securities
Total Amount of All First Mortgage Loans which have been sold in the secondary
market year-to-date
Total Variable Rate NCUA Guaranteed Notes
Variable Rate NCUA Guaranteed Notes < 1 Year
Variable Rate NCUA Guaranteed Notes > 1 - 3 Years
Variable Rate NCUA Guaranteed Notes > 3 - 5 Years
Variable Rate NCUA Guaranteed Notes > 5 - 10 Years
Variable Rate NCUA Guaranteed Notes > 10 Years

Page
12
13
12
14
7
7
7
7
15
15
15
15
2
12
13
13
13
13
13
13
13
13
13
13
13
13
1
12
1
12
1
1
1
12
14
16
16
14
16
16
16
16
16
16

NCUA 5300 Call Report Form Detail
Account Code
A739
A739A
A739B
A739C
A739D
A739E
A740
A740A
A741C
A741C3
A742C
A742C1
A742C2
A743D
A743E
A744A
A744B
A744C
A744C1
A744C2
A744D
A745
A746
A751
A752
A753
A754
A755
A756
A757
A758
A766A
A766B
A766C1
A766C2
A766D
A766E
A769A
A769A1
A769B
A769B1
A771
A772

Account Description
Total Fixed Rate NCUA Guaranteed Notes
Fixed Rate NCUA Guaranteed Notes < 1 Year
Fixed Rate NCUA Guaranteed Notes > 1 - 3 Years
Fixed Rate NCUA Guaranteed Notes > 3 - 5 Years
Fixed Rate NCUA Guaranteed Notes > 5 - 10 Years
Fixed Rate NCUA Guaranteed Notes > 10 Years
Total NCUA Guaranteed Notes
Total FDIC-Issued Guaranteed Notes
TOTAL U.S. GOVERNMENT OBLIGATIONS
All Other U.S. Government Obligations
Total Federal Agency Securities
Agency/GSE Debt Instruments (not backed by mortgages)
Agency/GSE Mortgage Backed Securities
Mutual Funds
Common Trust Investments
Deposits in Commercial Banks, S&Ls, Savings Banks, <= 1 Year
Deposits in Commercial Banks, S&Ls, Savings Banks, > 1 - 3 Years
Deposits in Commercial Banks, S&Ls, Savings Banks
Deposits in Commercial Banks, S&Ls, Savings Banks, > 3 - 5 Years
Deposits in Commercial Banks, S&Ls, Savings Banks, > 5 - 10 Years
Deposits in Commercial Banks, S&Ls, Savings Banks, > 10 Years
Securities Issued by States and Political Sub-Divisions in the U.S.
Bank Issued FDIC-Guaranteed Bonds
Amount of Fixed Rate First Mortgage Loans/Lines of Credit 1 to less than 2 months
delinquent (include Hybrid/Balloon > 5yrs)
Amount of Fixed Rate First Mortgage Loans/Lines of Credit 2 to less than 6 months
delinquent (include Hybrid/Balloon > 5yrs)
Amount of Fixed Rate First Mortgage Loans/Lines of Credit 6 to less than 12 months
delinquent (include Hybrid/Balloon > 5yrs)
Amount of Fixed Rate First Mortgage Loans/Lines of Credit 12 months or more
delinquent (include Hybrid/Balloon > 5yrs)
Amount of Other Fixed Rate Real Estate Loans/Lines of Credit 1 to less than 2 months
delinquent
Amount of Other Fixed Rate Real Estate Loans/Lines of Credit 2 to less than 6 months
delinquent
Amount of Other Fixed Rate Real Estate Loans/Lines of Credit 6 to less than 12
months delinquent
Amount of Other Fixed Rate Real Estate Loans/Lines of Credit 12 months or more
delinquent
All Other Investments, <= 1 Year
All Other Investments, > 1 - 3 Years
All Other Investments, > 3 - 5 Years
All Other Investments, > 5 - 10 Years
All Other Investments, > 10 Years
All Other Investments
Membership Capital at Corporate Credit Unions
Membership Capital at Corporate Credit Unions - >1-3 Years
Paid-In Capital at Corporate Credit Unions
Paid-In Capital at Corporate Credit Unions - >1-3 Years
Amount of Adjustable Rate First Mortgage Loans/Lines of Credit 1 to less than 2
months delinquent (include Hybrid/Balloon 5 yrs or less)
Amount of Adjustable Rate First Mortgage Loans/Lines of Credit 2 to less than 6
months delinquent (include Hybrid/Balloon 5 yrs or less)

Page
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
1
1
1
1
1
1
16
16
7
7
7
7
7
7
7
7
1
1
1
1
1
1
1
1
1
1
7
7

NCUA 5300 Call Report Form Detail
Account Code
A773
A774
A775
A776
A777
A778
A779
A779A
A780
A781
A784
A785
A785A
A786
A786A
A786B
A788
A794
A794
A796A
A796B
A796C1
A796C2
A796D
A796E
A797A
A797B
A797C1
A797C2
A797D
A797E
A798A
A798A1
A798A2
A798A3
A798B
A798B1
A798B2
A798B3
A799A1
A799A1

Account Description
Page
Amount of Adjustable Rate First Mortgage Loans/Lines of Credit 6 to less than 12
months delinquent (include Hybrid/Balloon 5 yrs or less)
7
Amount of Adjustable Rate First Mortgage Loans/Lines of Credit 12 months or more
7
delinquent (include Hybrid/Balloon 5 yrs or less)
Amount of Other Adjustable Rate Real Estate Loans/Lines of Credit 1 to less than 2
7
months delinquent
Amount of Other Adjustable Rate Real Estate Loans/Lines of Credit 2 to less than 6
months delinquent
7
Amount of Other Adjustable Rate Real Estate Loans/Lines of Credit 6 to less than 12
7
months delinquent
Amount of Other Adjustable Rate Real Estate Loans/Lines of Credit 12 months or more
7
delinquent
Mortgaging Servicing Rights
14
Amount of real estate loans sold but serviced by the credit union
14
Investment Repurchase Agreements
16
Borrowing Repurchase Transactions Placed in Investments for Purposes of Positive
16
Arbitrage
Investments Not Authorized by the FCU Act or NCUA Rules and Regulations (SCU
Only)
16
Total of Deposits and Shares Meeting the Requirements of Section 703.10(a) (FCU
16
Only)
Market Value of Investments Purchased Under an Investment Pilot Program - 703.19
16
(FCU Only)
Total of Securities Meeting the Requirements of Section 703.12(b) (Sum of items
2b+3c+6+7)
16
Non-Mortgage Related Securities with Embedded Options or Complex Coupon
Formulas
16
Non-Mortgage Related Securities with Maturities Greater than Three Years that Do Not
16
have Embedded Options or Complex Coupon Formulas
Outstanding balance of brokered certificates of deposit and share certificates
16
NCUA Share Insurance Capitalization Deposit
2
NCUA Share Insurance Capitalization Deposit
12
SFAS 115 Investments Held to Maturity - < 1 Year
1
SFAS 115 Investments Held to Maturity - 1-3 Years
1
SFAS 115 Investments Held to Maturity, >3-5 Years
1
SFAS 115 Investments Held to Maturity, >5-10 Years
1
SFAS 115 Investments Held to Maturity - > 10 Years
1
Held-to-Maturity Securities
1
SFAS 115 Investments Available for Sale - < 1 Year
1
SFAS 115 Investments Available for Sale - 1-3 Years
1
SFAS 115 Investments Available for Sale, >3-5 Years
1
SFAS 115 Investments Available for Sale, >5-10 Years
1
SFAS 115 Investments Available for Sale - > 10 Years
1
Available for Sale Securities
1
Amount of Foreclosed and Repossessed Assets
2
Amount of Foreclosed and Repossessed Assets, Real Estate
2
Amount of Foreclosed and Repossessed Assets, Automobiles
2
Amount of Foreclosed and Repossessed Assets, Other
2
Total Number of Foreclosed and Repossessed Assets
2
Number of Foreclosed and Repossessed Assets, Real Estate
2
Number of Foreclosed and Repossessed Assets, Automobiles
2
Number of Foreclosed and Repossessed Assets, Other
2
Total Investments - < 1 Year
1
Total Investments - < 1 Year
12

NCUA 5300 Call Report Form Detail
Account Code
A799B
A799B
A799C1
A799C1
A799C2
A799C2
A799D
A799D
A799I
A801
A811
A811A
A811A1
A811A2
A811A3
A811A4
A811B
A811B1
A811B2
A811C
A811C1
A811C2
A812
A812A
A812B
A813
A813A
A813B
A814
A814A
A814A1
A814A2
A814A3
A814A4
A814A5
A814B
A814B
A814C
A814C1
A814E

Account Description

Total Investments - 1-3 Years
Total Investments - 1-3 Years
Total Investments, >3-5 Years
Total Investments, >3-5 Years
Total Investments, >5-10 Years
Total Investments, >5-10 Years
Total Investments - > 10 Years
Total Investments - > 10 Years
TOTAL INVESTMENTS (Sum of items 4-12)
Fair Value of Held to Maturity Investments (reported on line 6 of page 1)
Total Unfunded Commitments for Non-Business Loans Revolving Open-End lines
secured by 1-4 Family Residential Properties
Total Unfunded Commitments-Residential Construction Loans-Excluding Business
Purpose
Amount Committed Directly by Credit Union, Residential Construction Loans-Excluding
Business Purpose
Amount Committed through Third Party / Indirect, Residential Construction LoansExcluding Business Purpose
Amount Committed Directly by Credit Union, Revolving Open-End lines secured by 1-4
Family Residential Properties
Amount Committed through Third Party / Indirect, Revolving Open-End lines secured
by 1-4 Family Residential Properties
Total Unfunded Commitments for Federally Insured Home Equity Conversion
Mortgages (HECM)(Reverse Mortgages)
Amount Committed Directly by Credit Union, Federally Insured Home Equity
Conversion Mortgages (HECM)(Reverse Mortgages)
Amount Committed through Third Party / Indirect, Federally Insured Home Equity
Conversion Mortgages (HECM)(Reverse Mortgages)
Total Unfunded Commitments for Proprietary Reverse Mortgage Products

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1
12
1
12
1
12
1
12
1
16
10
10
10
10
10
10
10
10
10
10

Amount Committed Directly by Credit Union, Proprietary Reverse Mortgage Products
Amount Committed through Third Party / Indirect, Proprietary Reverse Mortgage
Products
Total Unfunded Commitments for Credit Card Lines
Amount Committed Directly by Credit Union, Credit Card Lines
Amount Committed through Third Party / Indirect, Credit Card Lines
Total Outstanding Letters of Credit Unfunded Commitments
Amount Committed Directly by Credit Union, Outstanding Letters of Credit
Amount Committed through Third Party / Indirect, Outstanding Letters of Credit
Total Commercial Real Estate Unfunded Commitments
Total Other Unfunded Business Loan Commitments
Total Construction & Land Development Unfunded Commitments
Amount Committed Directly by Credit Union, Construction & Land Development

10

Amount Committed through Third Party / Indirect, Construction & Land Development
Amount Committed Directly by Credit Union, Other Unfunded Business Loan
Commitments
Amount Committed through Third Party / Indirect, Other Unfunded Business Loan
Commitments
Unfunded commitments for loans and participation interests qualifying for RBNW
Unfunded commitments for loans and participation interests qualifying for RBNW
Amount Committed Directly by Credit Union, Commercial Real Estate
Amount Committed through Third Party / Indirect, Commercial Real Estate
Total Unfunded Commitments for Business Loans

10

10
10
10
10
10
10
10
10
10
10
10

10
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15
10
10
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NCUA 5300 Call Report Form Detail
Account Code
Account Description
A815
Total Unfunded Commitments for Unsecured Share Draft Lines of Credit
A815A
Amount Committed Directly by Credit Union, Unsecured Share Draft Lines of Credit
Amount Committed through Third Party / Indirect, Unsecured Share Draft Lines of
A815B
Credit
A816
Total Other Unfunded Commitments
A816A
Total Unfunded Commitments for all loan types
Total Unfunded Commitments for all loan types, Amount Committed Directly by Credit
A816A1
Union
Total Unfunded Commitments for all loan types, Amount Committed through Third
A816A2
Party / Indirect
A816B1
Amount Committed Directly by Credit Union, Other Unfunded Commitments
A816B2
Amount Committed through Third Party / Indirect, Other Unfunded Commitments
A816E
Total Unfunded Commitments for Non-Business Loans
A818
Pending Bond Claims
A818A
Other Contingent Liabilities
A819
Loans Transferred with Limited Recourse Qualifying for Sales Accounting
A819
Loans Transferred with Limited Recourse Qualifying for Sales Accounting
A820A
Accrued Dividends & Interest Payable on Shares and Deposits
Total Unfunded Commitments for Overdraft Protection Program Commitments
A822
Amount Committed Directly by Credit Union, Overdraft Protection Program
A822A
Commitments
Amount Committed through Third Party / Indirect, Overdraft Protection Program
A822B
Commitments
A825
Accounts Payable and Other Liabilities
A844A
CUSO EIN
A844B
CUSO EIN
A844C
CUSO EIN
A844D
CUSO EIN
A844E
CUSO EIN
A844F
CUSO EIN
A844G
CUSO EIN
A844H
CUSO EIN
A844I
CUSO EIN
A844J
CUSO EIN
A844K
CUSO EIN
A844L
CUSO EIN
A844M
CUSO EIN
A844N
CUSO EIN
A844O
CUSO EIN
A844P
CUSO EIN
A844Q
CUSO EIN
A844R
CUSO EIN
A844S
CUSO EIN
A844T
CUSO EIN
A845A
Full/Legal Name of CUSO
A845B
Full/Legal Name of CUSO
A845C
Full/Legal Name of CUSO
A845D
Full/Legal Name of CUSO
A845E
Full/Legal Name of CUSO
A845F
Full/Legal Name of CUSO
A845G
Full/Legal Name of CUSO
A845H
Full/Legal Name of CUSO
A845I
Full/Legal Name of CUSO
A845J
Full/Legal Name of CUSO

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10
10
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10
10
10
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3
10
10
10
3
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17
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NCUA 5300 Call Report Form Detail
Account Code
A845K
A845L
A845M
A845N
A845O
A845P
A845Q
A845R
A845S
A845T
A846A
A846B
A846C
A846D
A846E
A846F
A846G
A846H
A846I
A846J
A846K
A846L
A846M
A846N
A846O
A846P
A846Q
A846R
A846S
A846T
A847A
A847B
A847C
A847D
A847E
A847F
A847G
A847H
A847I
A847J
A847K
A847L
A847M
A847N
A847O
A847P
A847Q
A847R
A847S
A847T
A848A
A848B
A848C
A848D

Full/Legal Name of CUSO
Full/Legal Name of CUSO
Full/Legal Name of CUSO
Full/Legal Name of CUSO
Full/Legal Name of CUSO
Full/Legal Name of CUSO
Full/Legal Name of CUSO
Full/Legal Name of CUSO
Full/Legal Name of CUSO
Full/Legal Name of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Assets of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Total Capital of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO

Account Description

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NCUA 5300 Call Report Form Detail
Account Code
A848E
A848F
A848G
A848H
A848I
A848J
A848K
A848L
A848M
A848N
A848O
A848P
A848Q
A848R
A848S
A848T
A849A
A849B
A849C
A849D
A849E
A849F
A849G
A849H
A849I
A849J
A849K
A849L
A849M
A849N
A849O
A849P
A849Q
A849R
A849S
A849T
A851
A852
A853
A854A
A854B
A854C
A854D
A854E
A854F
A854G
A854H
A854I
A854J
A854K
A854L
A854M
A854N
A854O

Account Description

Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Net Income/Loss of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Delinquency of CUSO
Total Value of Investments in CUSOs
Total Amount loaned to CUSOs
Total Aggregate Cash Outlay in CUSOs
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO

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NCUA 5300 Call Report Form Detail
Account Code
A854P
A854Q
A854R
A854S
A854T
A855A
A855B
A855C
A855D
A855E
A855F
A855G
A855H
A855I
A855J
A855K
A855L
A855M
A855N
A855O
A855P
A855Q
A855R
A855S
A855T
A860A
A860B1
A860B2
A860C
A865A
A867A
A867B1
A867B2
A867C
A875
A876
A877
A878
A880
A880A
A880B1
A880B2
A881
A882
A883A
A883B1
A883B2
A883C
A884
A885A
A885B
A892B

Account Description

Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Total Loan of CUSO
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Does this CUSO have any subsidiary CUSOs?
Total Borrowings - < 1 Year
Total Borrowings - 1-3 Years
Total Borrowings - > 3 Years
Total Borrowings
Amount of Borrowings Subject to Early Repayment at Lender's Option
Subordinated Debt - < 1 Year
Subordinated Debt - 1-3 Years
Subordinated Debt - > 3 Years
Total Amount of Subordinated Debt
Does your credit union maintain share/deposit insurance coverage in addition to the
NCUSIF? (Do not include Life Savings and Borrowers' Protection Insurance or Surety
Bond Coverage.)
Company providing share/deposit insurance coverage in addition to the NCUSIF
Dollar amount of shares and/or deposits insured by the company named above
Assets Pledged to Secure Borrowings
Total Amount of Non-Member Deposits
Non-Member Deposits - < 1 Year
Non-Member Deposits - 1-3 Years
Non-Member Deposits - > 3 Years
Total credit lines
Total committed credit lines
Draws against lines of credit, less than 1 year
Draws against lines of credit, 1 to 3 years
Draws against lines of credit, more than 3 years
Draws against lines of credit, total amount
Total Credit Lines at Corporate Credit Unions
Borrowings - Lines of Credit from Corporate Credit Unions
Borrowings - Term Borrowings from Corporate Credit Unions
If you have a transactional world wide website, how many members use it?

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17
17
17
3
3
3
3
10
3
3
3
3
6
6
6
10
3
3
3
3
10
10
3
3
3
3
10
10
10
6

NCUA 5300 Call Report Form Detail
Account Code
Account Description
A900A
Total number of member business loans
A900B
Total number of nonmember business loans
Number of Unsecured Business Loans outstanding meeting the requirements of
A900C
723.7(c) - (d)
A900C1
Number of Unsecured Member Business Loans
Number of Unsecured Revolving Lines of Credit Granted to Members for Business
A900C2
Purposes
Number of purchased Unsecured Business Loans or participation interests to
nonmembers
A900C3
Number of purchased Unsecured Revolving Lines of Credit for Business Purposes or
A900C4
participation interests to nonmembers
A900D
A900F
A900G
A900G1
A900H
A900H1
A900J
A900J1
A900K
A900K1
A900L
A900L1
A900T
A902
A902A
A906A
A906B1
A906B2
A906C
A908A
A908B1
A908B2
A908C
A911
A911A
A925
A925A
A925A
A925A1
A925A2
A925B1
A925B2
A931
A931
A940
A940

Number of purchased business loans or participation interests to members outstanding
Number of Small Business Administration Loans Outstanding
Number of member business loans Secured by Non-Farm Residential Property
Number of purchased business loans or participation interests to nonmembers
Secured by Non-Farm Residential Property
Number of member business loans Secured by Owner Occupied, Non-Farm, NonResidential Property
Number of purchased business loans or participation interests to nonmembers
Secured by Owner Occupied, Non-Farm, Non-Residential Property
Number of member business loans Secured by Non-Owner Occupied, Non-Farm, NonResidential Property
Number of purchased business loans or participation interests to nonmembers
Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
Total number of real estate secured member business loans
Total number of real estate secured nonmember business loans
Number of Commercial and Industrial member business loans
Number of purchased Commercial and Industrial business loans or participation
interests to nonmembers
Total number of business loans
Amount of Share Drafts
Amount of Share Drafts - < 1 Year
IRA/KEOGH Accounts - < 1 Year
IRA/KEOGH Accounts - 1-3 Years
IRA/KEOGH Accounts - > 3 Years
Total Amount of IRA/KEOGH Accounts
Share Certificates - < 1 Year
Share Certificates - 1-3 Years
Share Certificates - > 3 Years
Total Amount of Share Certificates
Total Amount of Money Market Shares
Money Market Shares - < 1 Year
Uninsured Secondary Capital (Low-Income Designated CUs Only)
Subordinated Debt included in Net Worth
Subordinated Debt included in Net Worth
Subordinated Debt included in Net Worth 1-3 years
Subordinated Debt included in Net Worth greater than 3 years
Uninsured Secondary Capital (Low-Income Designated CUs Only) - 1-3 Years
Uninsured Secondary Capital (Low-Income Designated CUs Only) - > 3 Years
Regular Reserves
Regular Reserves
Undivided Earnings
Undivided Earnings

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15
15
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3
3
3
3
3
3
3
3
3
3
3
6
3
11
3
3
6
6
4
11
4
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NCUA 5300 Call Report Form Detail
Account Code
Account Description
Page
A945
Accumulated Unrealized Gains (Losses) on Available for Sale Securities
4
A945A
Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges
4
A945B
Other Comprehensive Income (unless already included in item 23 or 24)
4
Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Debt
A945C
Securities
4
A954
Number of Leases Receivable
2
A956
Amount of Loans Outstanding to Credit Union Officials and Senior Executive Staff
2
A958
Number of New Vehicle Loans
2
A959
Number of Total 1st Mortgage Real Estate Loans/Lines of Credit
2
A960
Number of Total Other Real Estate Loans/Lines of Credit
2
A961A
Total number of Agricultural Related Loans
15
A961A1
Number of member business loans Secured by Farmland
15
Number of member business loans to finance agricultural production and other loans to
A961A2
farmers
15
Number of purchased business loans or participation interests to nonmembers
Secured by Farmland
15
A961A3
Number of purchased business loans or participation interests to nonmembers to
A961A4
15
finance agricultural production and other loans to farmers
Number of Total All Other Loans/Lines of Credit
2
A963
A963A
Number of Non-Federally Guaranteed Student Loans
2
A965
Trading Securities
1
A965A
SFAS 115 Investments Trading - < 1 Year
1
A965B
SFAS 115 Investments Trading - 1-3 Years
1
A965C1
SFAS 115 Investments Trading, >3-5 Years
1
A965C2
SFAS 115 Investments Trading, >5-10 Years
1
A965D
SFAS 115 Investments Trading - > 10 Years
1
A966
Total Shares
3
A968
Number of Used Vehicle Loans
2
A971
Total of outstanding loan balances subject to bankruptcies identified in items 39a-c.
9
A972A
Number of Fixed Rate > 15 Years Loans Outstanding
13
A972B
Number of Fixed Rate 15 Years or less Loans Outstanding
13
A972C
Number of Balloon/Hybrid > 5 Years Loans Outstanding
13
A972D
Number of Balloon/Hybrid 5 Years or less Loans Outstanding
13
A972E
Number of Other Fixed Rate Loans Outstanding
13
A973A
Number of Adjustable Rate 1 Year or less Loans Outstanding
13
A973B
Number of Adjustable Rate > 1 Year Loans Outstanding
13
A974
Number of Closed-End Fixed Rate Loans Outstanding
13
A975
Number of Closed-End Adjustable Rate Loans Outstanding
13
A976
Number of Open-End Adjustable Rate Loans Outstanding
13
A976B
Number of Open-End Fixed Rate Loans Outstanding
13
A978
Total Number of Loans Outstanding
13
Provide the aggregate of all capital and operating lease payments on fixed assets,
A980
6
without discounting commitments for future payments to present value
A981
Total Other Mortgage-Backed Securities
16
A981A
Privately Issued Mortgage-Related Securities
16
A981B
Privately Issued Mortgage-Backed Securities (SCU ONLY)
16
Privately Issued Securities (exclude from 3.a.i.) that fail to meet the definition of a
mortgage-related security (i.e., downgraded below the two highest rating categories)
A981C
after purchase (FCU Only)
16
A982A
Number of Fixed Rate > 15 Years Loans Granted Year-to-Date
13
A982B
Number of Fixed Rate 15 Years or less Loans Granted Year-to-Date
13
A982C
Number of Balloon/Hybrid > 5 Years Loans Granted Year-to-Date
13
A982D
Number of Balloon/Hybrid 5 Years or less Loans Granted Year-to-Date
13
A982E
Number of Other Fixed Rate Loans Granted Year-to-Date
13

NCUA 5300 Call Report Form Detail
Account Code
A983A
A983B
A984
A985
A986
A986B
A988
A993
A994
A994A
A995
A996
A997
A998
A999
A999
A999A
A999B
CertifiedBy
CertifiedBy_F
CertifiedBy_M

Account Description
Number of Adjustable Rate 1 Year or less Loans Granted Year-to-Date
Number of Adjustable Rate > 1 Year Loans Granted Year-to-Date
Number of Closed-End Fixed Rate Loans Granted Year-to-Date
Number of Closed-End Adjustable Rate Loans Granted Year-to-Date
Number of Open-End Adjustable Rate Loans Granted Year-to-Date
Number of Open-End Fixed Rate Loans Granted Year-to-Date
Total Number of Real Estate Loans Granted Year-to-Date
Number of Unsecured Credit Card Loans
Number of All Other Unsecured Loans/Lines of Credit
Number of Short-Term, Small Amount Loans (STS) (FCU Only)
Number of Loans Outstanding to Credit Union Officials and Senior Executive Staff
Miscellaneous Equity
Total Net Worth
Net Worth Ratio
Risk Based Net Worth (RBNW) Requirement (Standard Calculation)
Risk Based Net Worth (RBNW) Requirement (Standard Calculation)
Risk Based Net Worth (RBNW) Alternative Method under Section 702.107
Sum of standard components: RBNW requirement
Certified By Last Name
Certified By First Name
Certified By Middle Initial

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13
13
13
13
2
2
2
2
4
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11
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