Form NCUA 5300 NCUA 5300 NCUA Call Report Form and Instructions

Revisions to NCUA Call Reports

December 2012 Call Report_Proposed

Revisions to NCUA Call Reports

OMB: 3133-0004

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

MUST BE RECEIVED BY: January 18, 2013

TO THE BOARD OF DIRECTORS OF THE
CREDIT UNION ADDRESSED:
This booklet contains the fourth quarter 2012 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 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 – 18 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, 2012.
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 18, 2013. If you have any non-technical
questions, please contact your National Credit Union
Administration Regional Office or your state credit
union supervisor, as appropriate. Please call NCUA
Customer Service at 1-800-827-3255 with any
technical questions.

NATIONAL
CREDIT UNION
ADMINISTRATION

FOURTH QUARTER
CALL REPORT

2012

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 - 18 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, or sold loans to, 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 any Troubled Debt Restructured (TDR) loans
outstanding or has approved TDR loans year-to-date.

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, 2012
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:_________________________

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.
You are not required to provide the information requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB control number.
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
Office of the Chief Information Officer
1775 Duke Street
Alexandria, VA 22314-3428

OMB No. 3133-0004
Expires 12/31/2014

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF DECEMBER 31, 2012
(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
1. Cash on Hand (Coin and Currency)………………………..…..…………………..……………………………..

Amount

730A

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

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

730B

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

730C

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
Expires 12/31/2014

NCUA 5300

Acct
003

Page 1

Credit Union Name:________________________________________________
Federal Charter/Certificate Number:________________
STATEMENT OF FINANCIAL CONDITION AS OF DECEMBER 31, 2012
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 Other 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:
Number of
Loans

27. Foreclosed and Repossessed Assets
a. Real Estate…………………………….……

Acct
Code

Amount

798A1

798B1

b. Automobiles………………………………...

Acct
Code

798A2

798B2

c. Other…………….…………………………..

798B3

798A3

d. Total Foreclosed and Repossessed Assets………

798B

798A

Amount

Acct
Code

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

007

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

008

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

Amount

794
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
010

33. TOTAL ASSETS (Sum of items 1, 2c, 3, 13, 14, 25 less 26, 27d, 28, 29, 30, 31c, and 32d)………………………..…………
Report year-to-date numbers for the period JANUARY 1, 2012 - DECEMBER 31, 2012
Acct
Number
Code
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 12/31/2014

NCUA 5300

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, 2012
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……………...………
6. TOTALS (each column)……………….…...…………....…………

860A

7. Accrued Dividends & Interest Payable on Shares & Deposits……..……….....………………….…………………
8. Accounts Payable and Other Liabilities……………….…………………..……………….………...…...……………

SHARES/DEPOSITS:

Dividend
Rate

Acct
Code

Number of
Accounts

Acct
Code

A. < 1 Year

825
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 participated
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 with balances > $250,000……………………..

642

OMB No. 3133-0004
Expires 12/31/2014

NCUA 5300

Page 3

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

STATEMENT OF FINANCIAL CONDITION AS OF DECEMBER 31, 2012
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 and 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.
Insured shares and deposits, as described in Part 745 of the NCUA Rules and Regulations, 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. Report uninsured shares in this section.
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.)
A. Uninsured IRA and KEOGH Member Shares and Deposits

Uninsured Amount

Acct Code
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
Expires 12/31/2014

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, 2012 - DECEMBER 31, 2012

Amount

INTEREST INCOME YEAR-TO-DATE: JANUARY 1, 2012 TO DECEMBER 31, 2012

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, 2012 TO DECEMBER 31, 2012
6.

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

380

7.

Interest on Deposits (Total interest exp for deposit accounts) (State Credit Union ONLY)…

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
116

(Item 5 less item 9 less item 10)……………………………..…………………………………......………
NON-INTEREST INCOME YEAR-TO-DATE: JANUARY 1, 2012 TO DECEMBER 31, 2012
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
420A

14a. Total Other-Than-Temporary Impairment (OTTI) Losses…
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, 2012 TO DECFEMBER 31, 2012
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 Promotional Expenses……………………………...…………………………………

270

24.

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

280

25.

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

26.

Member Insurance

Amount

290
Acct
Code
311A

26a. NCUSIF Premium Expense……………………………………
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, 2012 TO DECEMBER 31, 2012
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 12/31/2014

NCUA 5300

660A

Page 5

Credit Union Name:______________________________________________

Federal Charter/Certificate Number:________________
12/31/2012

MISCELLANEOUS INFORMATION
This page must be completed by all credit unions.
Acct
Code
1.

875

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.)

Yes/No

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

2.

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

083

3.

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

084

4.

Number of credit union employees who are:

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
on or 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 12/31/2014

NCUA 5300

Acct
Code
925B1

> 3 Years

Acct
Code
925B2

Total Amount

Acct
Code
925

Page 6

Federal Charter/Certificate Number:________________
12/31/2012

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 - 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 Loans……………
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 AMOUNT OF DELINQUENT LOANS

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 12/31/2014

NCUA 5300

Page 7

Federal Charter/Certificate Number:________________
12/31/2012

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
TOTAL NUMBER OF DELINQUENT LOANS
1 to <2 months
9a.

Indirect Loans…….………...……………………………

2 to <6 months

6 to <12 months

12 months and over

Total Number of
Reportable Delinquent
Loans

036A

036B

036C

036D

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

037A

037B

037C

037D

036E
037E

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

038A

038B

038C

038D

038E

12a. Interest Only & Payment Option Other RE/LOC 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. TDR Loans Secured by First Mortgages

054A

054B

054C

054D

054E

19a. TDR Loans Secured by Other RE/LOCs

055A

055B

055C

055D

055E

20a. TDR RE Loans Also Reported as Business Loans

056A

056B

056C

056D

056E

21a. TDR Consumer Loans NOT Secured by Real Estate

057A

057B

057C

057D

057E

22a. TDR Business Loans NOT Secured by Real Estate

059A

059B

059C

059D

059E

Report Amount Only
Reportable Delinquency
TOTAL AMOUNT OF DELINQUENT LOANS
1 to <2 months

6 to <12 months

12 months and over

Total Amount of
Reportable Delinquent
Loans

020E

021E

022E

023E

041E

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

020F

021F

022F

023F

041F

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

020I

021I

022I

023I

041I
041M

9b.

OMB No. 3133-0004
Expires 12/31/2014

2 to <6 months

Indirect Loans…….………...……………………………

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

020M

021M

022M

023M

13b. Residential Construction excluding Business Purpose

020N

021N

022N

023N

041N

14b. Member Business Loans excluding Agricultural Lns

020G

021G

022G

023G

041G

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

020H

021H

022H

023H

041H

16b. Nonmember Business Loans excluding Agricultural Lns

020P

021P

022P

023P

041P

17b. Business Construction & Development Loans…….

020Q

021Q

022Q

023Q

041Q
041U

18b. TDR Loans Secured by First Mortgages

020U

021U

022U

023U

19b. TDR Loans Secured by Other RE/LOCs

020V

021V

022V

023V

041V

20b. TDR RE Loans Also Reported as Business Loans

020W

021W

022W

023W

041W

21b. TDR Consumer Loans NOT Secured by Real Estate

020X

021X

022X

023X

041X

22b. TDR Business Loans NOT Secured by Real Estate

020Y

021Y

022Y

023Y

041Y

NCUA 5300

Page 8

Credit Union Name:______________________________________________

Federal Charter/Certificate Number:________________
12/31/2012

LOAN CHARGE OFFS AND RECOVERIES
This page must be completed by all credit unions.
Report year-to-date numbers for the period JANUARY 1, 2012 - DECEMBER 31, 2012
LOAN LOSS INFORMATION

YTD
Charge Offs

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………..…..
ADDITIONAL LOAN LOSS INFORMATION

YTD

(Included in the loan losses reported above.)

Charge Offs

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 Other RE/LOC 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. TDR Loans Secured by First Mortgages

550U

551U

19. TDR Loans Secured by Other RE/LOCs

550V

551V

20. TDR RE Loans Also Reported as Business Loans

550W

551W

21. TDR Consumer Loans NOT Secured by Real Estate

550X

551X

22. TDR Business Loans NOT Secured by Real Estate

550Y

551Y

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 or 12 Bankruptcy YTD……………………

088
Amount

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

Acct Code
971

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 12/31/2014

NCUA 5300

567
568

Page 9

Credit Union Name:______________________________________________ Federal Charter/Certificate Number:________________
12/31/2012

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
814E

E. Total Unfunded Commitments for Business Loans

2.

Total Amount

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)………………

816E

I. Total Unfunded Commitments for Non-Business Loans
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(s) of Credit…………………………………………………………….………………….…………….……….…..

885A

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

885B

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

878

OMB No. 3133-0004
Expires 12/31/2014

NCUA 5300

Page 10

Credit Union Name:______________________________________________

Federal Charter/Certificate Number:________________
12/31/2012

PCA NET WORTH CALCULATION WORKSHEET
A credit union is 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, 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

Acct
Code
1004A

Combinations……………………………………………………………………..
b. Adjustments made to Retained Earnings acquired through Business

1004B

Combinations during current quarter (See Instructions)……………………..
c. Adjusted Gain from Bargain Purchase due to Business Combinations

1004C

completed during current quarter (See Instructions)………………………….
d. Current Quarter's Total Adjusted Retained Earnings acquired through

1004

Business Combinations (7a + 7b - 7c)………………………………………………………………………………
8. TOTAL NET WORTH (Sum of items 1-6 and 7d)………………...…...………………….………………………………

997

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

010

Total Assets Elections (Optional)
Retain line 9 quarter-end total assets above as net worth ratio denominator, or select one of the total assets computation options below by inputting
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 Worth (RBNW) Requirement (Standard Calculation)…………………………………………………..
b. Risk Based Net Worth (RBNW) Alternative Method under Section 702.107…………………………………………..

999
999A

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

700
701

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

OMB No. 3133-0004
Expires 12/31/2014

NCUA 5300

Page 11

Credit Union Name:______________________________________________ Federal Charter/Certificate Number:________________
12/31/2012
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 12 (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 10 (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 11 (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 12/31/2014

(1.00)

NCUA 5300

Page 12

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________
12/31/2012

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 purchased 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 purchased or sold any loans or does not
have any participation loans outstanding.

SECTION 2 - REAL ESTATE LOANS AND LINES OF CREDIT - INCLUDING BUS. LOANS SECURED BY REAL ESTATE
Report year-to-date numbers for the period JANUARY 1, 2012 - DECEMBER 31, 2012
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

Balloon/Hybrid
a. > 5 Years………………

972C

704C

982C

720C

b. 5 Years or less……….

972D

704D

982D

720D

Other Fixed Rate…………

972E

704E

982E

720E

4.

Adjustable Rate 1 yr or less

973A

705A

983A

721A

5.

Adjustable Rate > 1 yr……

973B

705B

983B

721B

974

706

984

722

OTHER REAL ESTATE
6.

Closed-End Fixed Rate……

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/LOC Loans

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

OMB No. 3133-0004
Expires 12/31/2014

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:________________
12/31/2012

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
736

16.

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

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
Report year-to-date numbers for the period JANUARY 1, 2012 - DECEMBER 31, 2012

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

1.

LOANS PURCHASED AND SOLD YEAR-TO-DATE

2.

Number

PARTICIPATION LOANS PURCHASED
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

3.

OUTSTANDING PARTICIPATION LOANS SOLD

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

4.

PARTICIPATION LOANS SOLD YEAR-TO-DATE

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

5.

PARTICIPATION LOANS OUTSTANDING BY TYPE

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 12/31/2014

NCUA 5300

Page 14

Credit Union Name:________________________________________________________________
SCHEDULE A
SPECIALIZED LENDING (Continued)

Federal Charter/Certificate Number:________________
12/31/2012

Report year-to-date numbers for the period JANUARY 1, 2012 - DECEMBER 31, 2012

SECTION 4- BUSINESS LENDING- Complete this section if the credit union has any business loans.

No. of Loans
1.

Acct
Code

Net Member Business
Loan Balance
(NMBLB)

Acct
Code

Member Business Loans

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.

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

900H

400H

090H

475H

e.

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

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

2.

Purchased business loans or participation interests to nonmembers
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.

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

900H1

400H1

090H1

475H1

e.

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

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.

Unsecured Business Loans

900C3

400C3

090C3

475C3

j.

Unsecured Revolving Lines of Credit for Business Purposes

900C4

400C4

090C4

475C4

k.

TOTAL NONMEMBER BUSINESS LOANS

900B

400B

090B

475B

TOTAL BUSINESS LOANS (1k+2k)

900T

400T

MISCELLANEOUS BUSINESS LOAN INFORMATION

Number

Acct
Code
143A

Amount

Acct
Code
143B

3.

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

4.

Unsecured Business Loans outstanding meeting the requirement of 723.7(c) - (d)

900C

5.

Purchased business loans or participation interests to members

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 reported as business loans on lines 1f and 2f abov

400C

400F
718A

RISK BASED NET WORTH (RBNW)
For credit unions with assets greater than $10,000,000

10. Loans and participation interests qualifying for RBNW

Acct
Code
400

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

814B

Amount

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

OMB No. 3133-0004
Expires 12/31/2014

NCUA 5300

718

Page 15

Federal Charter/Certificate Number:________________
12/31/2012

Credit Union Name:________________________________________________________________

SCHEDULE A
SPECIALIZED LENDING (Continued)
This page must be completed by all credit unions

SECTION 5 - TROUBLED DEBT RESTRUCTURED LOANS - Complete this section if the credit union has any TDR loans outstanding.
Report loans that qualify under generally accepted accounting principles as troubled debt restructurings (TDRs). TDRs are loans for which the credit union, for economic or legal reasons related to a borrower's financial
difficulties, grants a concession to the borrower that it would not otherwise consider. Refer to FASB Accounting Standards Codification 310-40. These loans should also be reported as part of the overall balances in the
appropriate category on 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 Loan
instructions for information regarding TDR delinquency reporting.

TDR Loans in Accrual Status
No. of Loans
Outstanding
1.

Acct
Code

Amount in Accrual
Status

TDR Loans in Nonaccrual Status
Acct
Code

No. of Loans
Outstanding

Acct
Code

Amount in Nonaccrual
Status

Total TDR Loans Outstanding by Category
Acct Total No. of Acct
Loans
Code
Code

Total Amount

Acct
Code

a. TDR Loans Secured by First Mortgages

1006A

1007A

1008A

1009A

1010A

1011A

b. TDR Loans Secured by Other RE/LOCs

1006B

1007B

1008B

1009B

1010B

1011B

c. TDR RE Loans Also Reported as Business Loans

1006C

1007C

1008C

1009C

1010C

1011C

d. TDR Consumer Loans NOT Secured by Real Estate
e. TDR Business Loans NOT Secured by Real Estate

1006D
1006E

1007D
1007E

1008D
1008E

1009D
1009E

1010D
1010E

1011D
1011E

1006

1007

1008

1009

1000F

1001F

f.

Total TDR Loans Outstanding (a+b+d+e)

Report year-to-date numbers for the period JANUARY 1, 2012 - DECEMBER 31, 2012
Number of
Acct
Acct
Loans
Code
Amount YTD
Code
2.

TDR Loans Approved Year-to-Date

1012A

1002F
Amount

3.

TDR portion of Allowance for Loan and Lease Losses

OMB No. 3133-0004
Expires 12/31/2014

Acct
Code
1013

NCUA 5300

Page 16

Credit Union Name:_____________________________________________

Federal Charter/Certificate Number:________________
12/31/2012

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

Amt of Variable Rate

738

Amt of Fixed Rate
b.
c.

739

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

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

4. Other Mortgage-Backed Securities
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

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

981B

c. TOTAL OTHER MORTGAGE-BACKED SECURITIES…………………………………………….

981

5. Mutual Funds ……………………..………………..…………………………………...………….

743D

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

743E

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

746
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

Non-Mortgage Related Securities with Maturities Greater than Three Years that Do Not Have
9.
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 12/31/2014

NCUA 5300

SCU= State Credit Union

Page 17

Federal Charter/Certificate Number:________________
12/31/2012

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 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.
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 information for each CUSO 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 12/31/2014

NCUA 5300

Page 18


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