Form 5300 Call Report

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

TO THE BOARD OF DIRECTORS OF THE
CREDIT UNION ADDRESSED:

NATIONAL
CREDIT UNION
ADMINISTRATION

This booklet contains the Call Report, Form
5300. This form is effective March 31, 2019
until superseded. Please complete the Call
Report using accounting and statistical
information from your credit union’s records
as of reporting cycle date. Instructions for
completing the form are available for
separate download on the NCUA website,
www.ncua.gov. The NCUA website
provides the quarterly filing date. In
addition, credit union contacts of record
receive quarterly email notifications of the
cycle highlights.
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 1800-827-3255 with any technical questions.

CALL REPORT
Form 5300
Effective
March 31, 2019
Until Superseded

Credit Union Name:_____________________________

Federal Charter/Certificate Number:________________

INSTRUCTIONS FOR REPORTING REQUIREMENTS
The Call Report contains three sections: a core section (pages 1 -11), PCA Net Worth Calculation Worksheet (Page 12) and
supplementary schedules.
All credit unions must complete the core section every reporting period. The PCA Net Worth Calculation Worksheet requires no
input unless you have early adopted Accounting Standards Codification Topic 326: Financial Instruments - Credit Losses,
completed a merger or acquisition that qualifies for Business Combination Accounting or intend to use an optional Total Assets
Election to compute your net worth ratio. In this case, you must input your financial information into the system.
The supplementary schedules A - E, pages 13 - 22, require your input only if applicable. The table below reflects the
supplementary schedules and applicable reporting requirements for each schedule.
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 commercial/business loans outstanding or commercial lending activity year to
date, or
● has any Troubled Debt Restructured (TDR) loans outstanding or has approved TDR
loans year-to-date or,
● has credit impaired loans (PCILs) purchased or obtained in a merger, or
● has financial assets with credit deterioration (PCDs) purchased or obtained in a
merger.

B - Investments, Supplemental
Information

Complete this schedule if your credit union:

C - Credit Union Service Organization
(CUSO) Information

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

D - Derivative Transactions Report

Complete this schedule if your credit union uses derivative contracts.

E - Bank Secrecy Act/Anti-Money
Laundering Information

Complete this schedule if Money Services Businesses hold accounts at 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, or
● has assets purchased to fund employee benefit plans or deferred compensation
plans that are not authorized under Part 703, or
● has assets purchased to fund Charitable Donation Accounts.

INSTRUCTIONS FOR CORRECTING A SUBMITTED CALL REPORT
If a previously submitted Call Report contains errors, inaccurate information, or omissions, you must correct and
resubmit it. Instructions for correcting and resubmitting Call Reports in CU Online can be found in the
Credit Union Online Instruction Guide for Natural Person Credit Unions

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NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Credit Union Name:_____________________________

Federal Charter/Certificate Number:________________

CERTIFICATION OF NCUA 5300 CALL REPORT AS OF: _______________________
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:_________________________

Validation 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.
Paperwork Reduction Act Statement
The estimated average public reporting burden associated with this information collection is 6 hours per response. Comments
concerning the accuracy of this burden estimate and or any other aspect of this information collection, including suggestions for
reducing this burden to should be addressed to the:
National Credit Union Administration
Office of General Counsel
Attn: PRA Clearance Officer
1775 Duke Street
Alexandria, VA 22314-3428
An agency may not conduct or sponsor, and a person is not required to respond to, an information collection unless it displays a
valid OMB control number.

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________
This page must be completed by all credit unions.

ASSETS
Check this box if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).
NOTE - Review the Call Report Instructions carefully if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).

AS0010

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

a.
Cash on Deposit in Corporate Credit Unions
b.
Cash on Deposit in the Federal Reserve Bank
Cash on Deposit in Other Financial Institutions
c.
d.
Total Cash on Deposit (Amounts Deposited in Financial Institutions)
3. Cash Equivalents (Investments with Original Maturities of Three Months or Less)
INVESTMENTS: If your credit union reports amounts for items 4 - 10 below, complete Schedule B - Investments, Supplemental Information.
A
B
C1
C2
D

E

<= 1 Year
Acct
> 1-3 Years
Acct
> 3-5 Years
Acct
> 5-10 Years
Acct
> 10 Years
Acct TOTAL AMOUNT
If you have adopted ASC Topic 320, Investments - Debt Securities and ASC Topic 321, Investments - Equity Securities skip to line 7 and complete lines 7 through 10.
4. Trading Securities
Available-for-Sale
5.
Securities
1
6. Held-to-Maturity Securities

7. Equity Securities
8. Trading Debt Securities
9. Available-for-Sale Debt
Securities
10. Held-to-Maturity Debt
Securities1

11.
12.

13.
14.
15.
16.
17.

1

Acct
730A
730B1
AS0003
730B2
730B
730C

Acct

965A

965B

965C1

965C2

965D

965

797A

797B

797C1

797C2

797D

797E

796A

796B

796C1

796C2

796D

796E

AS0050

AS0051

AS0052

AS0053

AS0054

AS0055

AS0056

AS0057

AS0058

AS0059

AS0060

AS0061

AS0062

AS0063

AS0064

AS0065

AS0066

AS0067

AS0068

AS0069

AS0070

AS0071

AS0072

AS0073

a. Allowance for Credit Losses on HTM Debt Securities - Enter an amount if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable

AS0041

b. Held-to-Maturity Securities, net of allowance for credit losses on HTM Debt Securities (Sum of 796E, AS0073, and AS0041)
Deposits in commercial
744A
744B
744C1
banks, S&Ls, savings
Loans to and investments
672A
672B
672C1
in natural person credit
Nonperpetual Capital
769A1
Account
Perpetual Contributed
769B1
Capital
All other investments in
652A
652B
652C1
corporate credit unions
All other investments
766A
766B
766C1
TOTAL INVESTMENTSSum of Items 4-16. Account
799A1
799B
799C1
799I subtract AS0041.

AS0001
744C2

744D

744C

672C2

672D

672C
769A
769B

652C2

652D

652C

766C2

766D

766E

799C2

799D

799I

Also complete Line 10 a. if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).

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Page 1

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________
This page must be completed by all credit unions.
ASSETS -- CONTINUED
LOANS Held for Sale: See Instructions.
Amount
18. Loans Held for Sale

Acct
003

LOANS:
Number of Loans

Acct

Amount

19. TOTAL LOANS & LEASES
025A
20. Less: Allowance for Loan & Lease Losses - Skip to item 21 if you have early adopted ASC Topic 326: Financial Instruments Credit Losses (CECL)

Acct
025B
719

21. Less: Allowance for Credit Losses on Loans & Leases - Enter an amount if you have early adopted ASC Topic 326: Financial
Instruments - Credit Losses (CECL)

AS0048

OTHER ASSETS:
22. Foreclosed and Repossessed Assets

Number of Loans

Acct

Amount

Acct

a. Real Estate

798B1

798A1

b. Automobiles

798A2

c. Other

798B2
798B3

798A3

d. Total Foreclosed and Repossessed Assets

798B

798A

Amount

Acct

23. Land and Building

007

24. Other Fixed Assets

008

25. NCUA Share Insurance Capitalization Deposit

794

26. Intangible Assets

Amount

Acct

a. Identifiable Intangible Assets

009D1

b. Goodwill

009D2

c. Total Intangible Assets

009D

27. Other Assets

Amount

Acct

a. Accrued Interest on Loans

009A

b. Accrued Interest on Investments

009B

c. All Other Assets

009C

d. Non-Trading Derivative Assets

009E

e. Total Other Assets

009

28. TOTAL ASSETS (Sum of items 1, 2d, 3, 17, 18, 19 less 20 and 21, 22d, 23, 24, 25, 26c, and 27e)

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Page 2

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________
This page must be completed by all credit unions.

LIABILITIES:
A. < 1 Year

Acct

B1. 1 - 3 Years

Acct

B2. > 3 Years

Acct

C. Total Amount

Acct

1. Draws Against Lines of Credit
2. Other Notes, Promissory Notes and Interest Payable

883A

883B1

883B2

883C

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. Non-Trading Derivative Liabilities

825A

8. Accrued Dividends & Interest Payable on Shares & Deposits

820A

9. Accounts Payable and Other Liabilities
Enter an amount in Account LI0003 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable.

825

10. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures

LI0003

SHARES/DEPOSITS:
Dividend Rate

Acct

Number of Accounts

Acct

A. < 1 Year

Acct

B1. 1 - 3 Years

Acct

B2. > 3 Years

Acct

C. Total Amount

Acct

11. Share Drafts

553

452

902A

902

12. Regular Shares

552

454

657A

657

13. Money Market Shares

532

458

911A

14. Share Certificates

547

451

908A

908B1

908B2

908C

15. IRA/KEOGH Accounts

554

453

906A

906B1

906B2

906C

16. All Other Shares

585

455

630A

630B1

630B2

630

966

013A

013B1

013B2

013

457

880A

880B1

880B2

880

460

018A

018B1

018B2

018

17. TOTAL SHARES
18. Nonmember Deposits
19. TOTAL SHARES and DEPOSITS

599

911

20. TOTAL LIABILITIES - Sum Items 6, 7, 8, 9, 10, and 19

LI0069

Additional information on Shares/ Deposits reported in items 11 - 18 above:

Amount

Acct

21. Accounts Held by Member Government Depositors

631

22. Accounts Held by Nonmember Government Depositors

632

23. Employee Benefit Member Shares

633

24. Employee Benefit Nonmember Shares

634

25. 529 Plan Member Deposits

635

26. Non-dollar denominated deposits

636

27. Health Savings Accounts

637

28. 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

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

639

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

641

31. Dollar Amount of Commercial Share Accounts

643

32. Negative Shares Included in All Other Unsecured Loans/Lines of Credit on Page 6

644

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Page 3

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________
This page must be completed by all credit unions.

EQUITY:
Amount

Acct

33. Undivided Earnings

940

34. Regular Reserves

931

35. Appropriation for Non-Conforming Investments (State Credit Unions ONLY)

668

36. Other Reserves.(Appropriations of Undivided Earnings)

658

37. Equity Acquired in Merger

658A

38. Miscellaneous Equity

996

39. Other Comprehensive Income (not already included in item 40 - 43)

945B

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

945A

41. Accumulated Unrealized Gains (Losses) on Available for Sale Debt Securities

EQ0009

42. Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Debt Securities - Skip to item 43 if you have
early adopted ASC Topic 326 Financial Instruments - Credit Losses (CECL)

945C

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

602

44. TOTAL LIABILITIES, SHARES, AND EQUITY (Sum items 20 and 33-43; must equal item 28, P.2.)

014

If the credit union has any unfunded commitments or loans sold or swapped with recourse, complete Pg 11 - 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.
(See instructions for the following items.)
A. Uninsured IRA and KEOGH Member Shares and Deposits
A1. Uninsured KEOGH Member Shares and Deposits for Employee Benefit Plans

Uninsured Amount

Acct
065A1
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 18 from page 3 less item K)

069A

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Previous Editions Are Obsolete

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 CYCLE
INTEREST INCOME YEAR-TO-DATE FOR THE CYCLE

Amount

1. Interest on Loans (Gross-before interest refunds)
2. (Less) Interest Refunded

Acct
110
119

3. Income from Investments (Including Interest and Dividends, excluding securities held in a trading account)
4. Interest income on Securities held in a Trading account

120
IS0004

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

115

INTEREST EXPENSE YEAR-TO-DATE FOR THE CYCLE
6. Dividends on Shares (Includes dividends earned during current period)
7. Interest on Deposits (Total interest expense for deposit accounts) (State Credit Union ONLY)
8. Interest on Borrowed Money

380
381
340

9. TOTAL INTEREST EXPENSE (Sum of items 6-8)
10. Provision for Loan & Lease Losses - Skip to item 11 if you have early adopted ASC Topic 326: Financial Instruments - Credit
Losses (CECL)

350
300

Complete Item 11 AND Items 17 and 18 on Page 12 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
11. Credit Loss Expense
a.
Loans & Leases
IS0011
b.

AFS Debt Securities

IS0012

c.
d.

HTM Debt Securities
Off-Balance Sheet Credit Exposures

IS0013
IS0016

e.
Total Credit Loss Expense
12. NET INTEREST INCOME AFTER PROVISION FOR LOAN AND LEASE LOSSES or CREDIT LOSS EXPENSE (Item 5 less
Items 9, 10, and 11e)

IS0017
116

NON-INTEREST INCOME YEAR-TO-DATE FOR THE CYCLE
13. Fee Income
14. Other Operating Income (Includes unconsolidated CUSO Income and Gain (Loss) associated with the Hedged Item (NonInvestment Assets) in a Non-Trading, Fair Value (FV) Derivatives Hedge)
15. Gain (Loss) on Equity Securities (DO NOT include Gain (Loss) on other securities)

131
659
IS0021

16. Gain (Loss) on Other Securities (DO NOT include Gain or Loss on Equity Securities)

IS0022
420A

a. Total Other-Than-Temporary Impairment (OTTI) Losses
b. Less: Portion OTTI Losses in Other Comprehensive Income.

420B

c. OTTI Losses Recognized in Earnings (Include in Item 16)
d. Gain (Loss) associated with the Hedged Item (Investments) in a Non-Trading, FV
Derivatives Hedge (Include in Item 16)

420C
420D

17. Gain (Loss) on Non-Trading Derivatives
18. Gain (Loss) on Disposition of Fixed Assets

421

19. Gain from Bargain Purchase (Merger)
20. Other Non-operating Income (Expense)

431

21. TOTAL NON-INTEREST INCOME (Sum of items 13-20)

117

430
440

NON-INTEREST EXPENSE YEAR-TO-DATE FOR THE CYCLE
22. Total Employee Compensation and Benefits
23. Travel and Conference Expense

210

24. Office Occupancy Expense
25. Office Operations Expense

250

26. Educational and Promotional Expenses
27. Loan Servicing Expense

270

230
260
280

28. Professional and Outside Services

290

29. Member Insurance

Amount

Acct
311A

a. NCUSIF Premium Expense
b. Other Member Insurance Expense

310A

c. Total Member Insurance

310

30. Operating Fees (Examination and/or supervision fees)
31. Miscellaneous Operating Expenses

320

32. TOTAL NON-INTEREST EXPENSE (Sum of items 22-31)

671

360

33. NET INCOME (LOSS) (item 12 plus item 21 less item 32)

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Page 5

Credit Union Name:______________________________

Federal Charter/Certificate Number:________________

LOANS AS OF: _______________
This page must be completed by all credit unions.
LOANS & LEASES: Report the interest rate, number, and amount of credit union loans on items 1 through 13 below. The Number (Account Code
025A1) and Amount (Account Code 025B1) reported on item 14 should equal the Number (Account Code 025A) and Amount (Account Code 025B)
reported on Page 2 item 17. Report participation loans (loans purchased by the credit union) or indirect loans in the appropriate category within this
section. Also, please complete Schedule A - Specialized Lending, if your credit union has any indirect loans, real estate loans, commercial loans,
member business loans, troubled debt restructured, or purchased credit impaired loans outstanding or if the credit union originated any real estate
loans, commercial, or member business loans during the reporting period.
Interest Rate
Non-Commercial Loans/Lines of Credit
1. Unsecured Credit Card Loans

Acct

Number of Loans

Acct

Amount

Acct

521

993

396

2. Payday Alternative Loans (PAL loans) (Federal CU Only)

522A

994A

397A

3. Non-Federally Guaranteed Student Loans

595A

963A

698A

4. All Other Unsecured Loans/Lines of Credit

522

994

397

5. New Vehicle Loans

523

958

385

6. Used Vehicle Loans

524

968

370

7. Leases Receivable

565

954

002

595B

963C

698C

563A

959A

703A

562A

960A

386A

562B

960B

386B

12. Commercial Loans/Lines of Credit Real Estate Secured

525

900K4

718A5

13. Commercial Loans/Lines of Credit Not Real Estate Secured

526

900P

400P

025A1

025B1

8. All Other Secured Non-Real Estate Loans/Lines of Credit
9. Loans/Lines of Credit Secured by First Lien 1-4 Family Residential
Properties
10. Loans/Lines of Credit Secured by Junior Lien 1-4 Family Residential
Properties
11. All Other Real Estate Loans/Lines of Credit
Commercial Loans/Lines of Credit

14. TOTAL LOANS & LEASES (Sum of items 1-13 must equal total loans and leases, Page 2.)

Year-to-Date loan information

Number

15. Loans Granted Year-to-Date
a. Payday Alternative Loans (PAL loans) Granted Year-to-Date (also include amount in item 15)
(Federal CU Only)

Miscellaneous loan information

Number

16. Non-Federally Guaranteed Student Loans in Deferred Status
17. Loans Outstanding to Credit Union Officials and Senior Executive Staff

Government Guaranteed loans

Number

Acct

Outstanding
Balance

Acct

Amount

Acct

031A

031B

031C

031D

Acct

Amount

Acct

963B

698B

995

956

Acct

Guaranteed
Portion

Acct

18. Non-Commercial Loans (contained in items 1 - 11 above)
a. Small Business Administration

LN0050

LN0051

LN0052

LN0053

LN0054

LN0055

a. Small Business Administration

691B1

691C1

691C2

b. Other Government Guaranteed

691P

691P1

691P2

b. Other Government Guaranteed
19. Commercial Loans (contained in items 12 - 13 above)

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Page 6

Credit Union Name:___________________________

Federal Charter/Certificate Number:________________

MISCELLANEOUS INFORMATION AS OF: _______________
This page must be completed by all credit unions.
Yes or No
1. Does your credit union maintain share/deposit insurance coverage other than the NCUSIF? (Do not include Life
Savings and Borrowers' Protection Insurance or Surety Bond Coverage.)

Acct
875

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

083

2. Number of current members (not number of accounts)
3. Number of potential members

084

Number

4. Number of credit union employees who are:
a. Full-Time (26 hours or more per week)

Acct
564A

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

564B

Amount
5. Provide the aggregate of all capital and operating lease payments on fixed assets, without discounting commitments
for future payments to present value

Yes or No

Number

Acct
892B

Yes or No
8. Does the credit union plan to add any new branches or expand existing facilities in the next 12 months?

1 - 3 Years

Acct
1003

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

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

Acct
980

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 item 7 on Page 12.

Acct
925B1

> 3 Years

Acct

Total Amount

925B2

Acct
926
927

11. Amount of Grants Received by Your Credit Union Year-to-Date

Number

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Acct
925

Amount

12. Number of International Remittances Originated Year-to-Date

Acct
566B

10. Amount of Grants Awarded to Your Credit Union Year-to-Date

OMB No. 3133-0004

Acct

Acct
928

Page 7

Federal Charter/Certificate Number:________________

Credit Union Name:_________________________________________

DELINQUENT LOANS BY COLLATERAL TYPE AS OF: _______________
This page must be completed by all credit unions.

Report Number Only
Reportable Delinquency

TOTAL NUMBER OF DELINQUENT LOANS BY COLLATERAL TYPE
30- 59 days

60-179 days

180-359 days

Total Number of
Reportable Delinquent
Loans

>=360 days

1. a. Unsecured Credit Card Loans

024A

026A

027A

028A

045A

2. a. Payday Alternative Loans (PAL loans) (Federal CU Only)

089A

127A

128A

129A

130A

3. a. Non-Federally Guaranteed Student Loans

053A

053B

053C

053D

4. a. New Vehicle Loans

035A1

035B1

035C1

035D1

053E
035E1

5. a. Used Vehicle Loans

035A2

035B2

035C2

035D2

035E2

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

029A

029B

029C

029D

029E

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

030A

030B

030C

030D

030E

a. 1. Fixed Rate/Hybrid/Balloon

032A

032B

032C

032D

032E

a. 2. Adjustable Rate

033A

033B

033C

033D

033E

8. a. Leases Receivable

034A

034B

034C

034D

034E

9. a. All Other Loans (See Instructions)

035A

035B

035C

035D

035E

020A

021A

022A

023A

041A

6.

7.

1st Mortgage Real Estate Loans/Lines of Credit

Other Real Estate Loans/Lines of Credit

10. a. TOTAL NUMBER OF DELINQUENT LOANS

Report Amount Only
TOTAL AMOUNT OF DELINQUENT LOANS BY COLLATERAL TYPE

1. b. Unsecured Credit Card Loans

024B

026B

027B

028B

Total Amount of
Reportable Delinquent
Loans
045B

2. b. Payday Alternative Loans (PAL loans) (Federal CU Only)

089B

127B

128B

129B

130B

3. b. Non-Federally Guaranteed Student Loans

020T

021T

022T

023T

041T

4. b. New Vehicle Loans

020C1

021C1

022C1

023C1

041C1

5. b. Used Vehicle Loans
6. b. 1st Mortgage Real Estate Loans/Lines of Credit
b. 1. Fixed Rate (incl. Hybrid/Balloon > 5 yrs)

020C2

021C2

022C2

023C2

041C2

751

752

753

754

713A

771

772

773

774

714A

b. 1. Fixed Rate/Hybrid/Balloon

755

756

757

758

715A

b. 2. Adjustable Rate

775

776

777

778

716A

020D

021D

022D

023D

041D

Reportable Delinquency
30- 59 days

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

60-179 days

180-359 days

>=360 days

7. b. Other Real Estate Loans/Lines of Credit

8. b. Leases Receivable
9. b. All Other Loans (See Instructions)
10. b. TOTAL AMOUNT OF DELINQUENT LOANS

020C

021C

022C

023C

041C

020B

021B

022B

023B

041B

10. c. Amount of Loans in Non-Accrual Status

OMB No. 3133-0004

DL0121

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Page 8

Federal Charter/Certificate Number:________________

Credit Union Name:_________________________________________

ADDITIONAL DELINQUENCY INFORMATION AS OF: _______________
(Included in the delinquent loan information reported on Page 8)
This page must be completed by all credit unions.

Reportable Delinquency

Report Number Only
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.

a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.

b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.

60-179 days

Indirect Loans
Participation Loans
Interest Only & Payment Option 1st Mortgage Loans
Interest Only & Payment Option Other RE/LOC Loans
Residential Construction excluding Commercial Purpose
Member Commercial Loans Secured by Real Estate

036A
037A
038A
039A
040A1
043A3
043A4
046A3
046A4
044A1
047A1
054A
055A
056A1
057A
059A1
060A

Member Commercial Loans NOT Secured by Real Estate
Nonmember Commercial Loans Secured by Real Estate
Nonmember Commercial Loans NOT Secured By Real Estate
Agricultural Loans
Commercial Construction & Development Loans
TDR Loans Secured by First Mortgages
TDR Loans Secured by Other RE/LOCs
TDR RE Loans Also Reported as Commercial Loans
TDR Consumer Loans NOT Secured by Real Estate
TDR Commercial Loans NOT Secured by Real Estate
Loans Held for Sale

Report Amount Only
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.

30-59 days

Indirect Loans
Participation Loans
Interest Only & Payment Option 1st Mortgage Loans
Interest Only & Payment Option Other RE/LOC Loans
Residential Construction excluding Commercial Purpose
Member Commercial Loans Secured by Real Estate
Member Commercial Loans NOT Secured by Real Estate
Nonmember Commercial Loans Secured by Real Estate
Nonmember Commercial Loans NOT Secured By Real Estate
Agricultural Loans
Commercial Construction & Development Loans
TDR Loans Secured by First Mortgages
TDR Loans Secured by Other RE/LOCs
TDR RE Loans Also Reported as Commercial Loans
TDR Consumer Loans NOT Secured by Real Estate
TDR Commercial Loans NOT Secured by Real Estate
Loans Held for Sale

OMB No. 3133-0004

30- 59 days
020E
020F
020I
020M
020N1
020G3
020G4
020P3
020P4
020H1
020Q1
020U
020V
020W1
020X
020Y1
071F

036B
037B
038B
039B
040B2
043B3
043B4
046B3
046B4
044B1
047B1
054B
055B
056B1
057B
059B1
060B
60-179 days
021E
021F
021I
021M
021N1
021G3
021G4
021P3
021P4
021H1
021Q1
021U
021V
021W1
021X
021Y1
071G

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

180-359 days
036C
037C
038C
039C
040C1
043C3
043C4
046C3
046C4
044C1
047C1
054C
055C
056C1
057C
059C1
060C
180-359 days
022E
022F
022I
022M
022N1
022G3
022G4
022P3
022P4
022H1
022Q1
022U
022V
022W1
022X
022Y1
071H

Total No. of Reportable
Delinquent Loans

>=360 days
036D
037D
038D
039D
040D1
043D3
043D4
046D3
046D4
044D1
047D1
054D
055D
056D1
057D
059D1
060D
>=360 days
023E
023F
023I
023M
023N1
023G3
023G4
023P3
023P4
023H1
023Q1
023U
023V
023W1
023X
023Y1
071I

036E
037E
038E
039E
040E1
043E3
043E4
046E3
046E4
044E1
047E1
054E
055E
056E1
057E
059E1
060E
Total Amt of Reportable
Delinquent Loans
041E
041F
041I
041M
041N1
041G3
041G4
041P3
041P4
041H1
041Q1
041U
041V
041W1
041X
041Y1
071J

Page 9

Federal Charter/Certificate Number:________________
Credit Union Name:______________________________________________
LOAN CHARGE OFFS AND RECOVERIES AS OF: _______________
This page must be completed by all credit unions.
LOAN LOSS INFORMATION
1. Unsecured Credit Card Loans

YTD Charge Offs

2. Payday Alternative Loans (PAL loans) (Federal CU Only)
3. Non-Federally Guaranteed Student Loans
4. New Vehicle Loans
5. Used Vehicle Loans
6. Total 1st Mortgage Real Estate Loans/Lines of Credit
7. Total Other Real Estate Loans/Lines of Credit

Acct

YTD Recoveries

Acct

680

681

136

137

550T

551T

550C1

551C1

550C2

551C2

548

607

549

608

8. Leases Receivable
9. All Other Loans (See Instructions)

550D
550C

551D
551C

10. Total Charge Offs and Recoveries

550

551

ADDITIONAL LOAN LOSS INFORMATION (Included in the loan losses reported above.)
11. Indirect Loans

YTD Charge Offs

Acct

YTD Recoveries

Acct

550E

551E

12. Participation Loans
13. Interest Only & Payment Option 1st Mortgage Loans

550F

551F

550I

551I

14. Interest Only & Payment Option Other RE/LOC Loans
15. Residential Construction excluding Commercial Purpose

550M

551M

16. Member Commercial Loans Secured by Real Estate
17. Member Commercial Loans NOT Secured by Real Estate

550N1

551N1

550G3

551G3

550G4

551G4

18. Nonmember Commercial Loans Secured by Real Estate
19. Nonmember Commercial Loans NOT Secured By Real Estate

550P3

551P3

550P4

551P4

20. Agricultural Loans
21. Commercial Construction & Development Loans

550H1

551H1

550Q1

551Q1

550U

551U

22. TDR Loans Secured by First Mortgages
23. TDR Loans Secured by Other RE/LOCs

550V

551V

24. TDR RE Loans Also Reported as Commercial Loans
25. TDR Consumer Loans NOT Secured by Real Estate

550W1

551W1

550X

551X

26. TDR Commercial Loans NOT Secured by Real Estate

550Y1

551Y1

27. All loans charged off due to Bankruptcy YTD

682

28. Number of members with loans (outstanding) who have filed for:
a. Chapter 7 Bankruptcy YTD

No. of Members

Acct
081

b. Chapter 13 Bankruptcy YTD
c. Chapter 11 or 12 Bankruptcy YTD

082
088
Amount

29. Total outstanding loan balances subject to bankruptcies identified in items 28a - 28c.

971
No. of Loans

30. Real Estate Loans Foreclosed Year-to-Date (Report Balance at time of Foreclosure)

Acct

Acct
1005A

Amount

Acct
1005

31. Federal Credit Union Interest Rate Ceiling Report
a. Dollar amount of loans with interest rates that exceed 15% (Federal Credit Unions Only)

567

b. Aggregate weighted average interest rate for the loans with interest rates that exceed 15% (Federal Credit Unions Only)

568

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Page 10

Federal Charter/Certificate Number:________________

Credit Union Name:______________________________________________

LIQUIDITY, COMMITMENTS AND SOURCES AS OF: _______________
All credit unions must complete lines 1 through 10, if applicable.
OFF-BALANCE SHEET COMMITMENTS AND OTHER ITEMS
Amount Committed
Directly by Credit
Union
1.
2.

Total Unfunded Commitments for Commercial Loans
Miscellaneous Commercial Loan Unfunded Commitments (Include in item 1 above as appropriate.)
A. Agricultural Related Commercial Loans
B. Construction & Land Development
C. Outstanding Letters of Credit
3. Unfunded Commitments for All Remaining Loans (Non-Commercial Loans)
A. Revolving Open-End lines secured by 1-4 Family Residential Properties
B. Credit Card Lines
C. Unsecured Share Draft Lines of Credit
D. Overdraft Protection Program Commitments
E. Residential Construction Loans excluding Commercial purpose
F. Federally Insured Home Equity Conversion Mortgages (HECM) (Reverse Mortgages)
G. Proprietary Reverse Mortgage Products
H. Other Unfunded Commitments
I. Total Unfunded Commitments for Non-Commercial Loans
Total Unfunded Commitments for all loan types (Sum items 1 and 3I)

Acct

Amount Committed
through
Third Party/Indirect

Acct

Total Amount

814K1

814K2

814K

814J3
814A6
813A1

814J4
814A7
813B1

814J5
814A8
813A2

811D1
812A1
815A1
822A1
811E1
811B3
811C3
816B3
816T1

811D2
812B1
815B1
822B1
811E2
811B4
811C4
816B4
816T2

811D
812C
815C
822C
811E
811B5
811C5
816B5
816T

816A1

816A2

816A

4. Dollar Amount of Pending Bond Claims
CONTINGENT LIABILITIES
5. Loans Transferred with Limited Recourse Qualifying for Sales Accounting

818
819

6. Other Contingent Liabilities
CREDIT AND BORROWING ARRANGEMENTS
7. Amount of Borrowings Subject to Early Repayment at Lender’s Option
8.
9.

Assets Pledged to Secure Borrowings
Lines of Credit
A. Corporate Credit Unions

818A
865A
878
Uncommitted LOC

Acct
884A1

Committed LOC

Acct
884A2

Total Amount

Acct
884

B. Natural Person Credit Unions

884C1

884C2

884C

C. Other Credit Lines

884D1

884D2

884D

884E

882
Acct

D. TOTAL
10. Borrowings
A. Corporate Credit Unions

Acct

Draws Against LOC

Acct
885A

Term Borrowings

Other Borrowings

881
Acct

Total Borrowings

Acct

885B

885C

885D

B. Natural Person Credit Unions

885A1

885B1

885C1

885D1

C. Other Sources

885A2

885B2

885C2

885D2

D. FHLB

885A3

E. CLF

885B3

885C3

885D3

885B4

885C4

885D4

885C5

885D5

885C6

885D6

F. FRB
G. TOTAL

OMB No. 3133-0004

885A4

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

885B5

Page 11

Credit Union Name:____________________________

Federal Charter/Certificate Number:________________

PCA NET WORTH CALCULATION WORKSHEET AS OF: _______________
A credit union is not required to provide input on this page unless it has chosen an alternative total assets option offered on items 10 through 12
to calculate Net Worth, elected to early adopt ASC Topic 326: Financial Instruments - Credit Losses (CECL), or completed a merger/acquisition
after 12/31/2008.
Information entered on preceding schedules will populate items below in the online 5300 System, excluding items 7a - 7d and optional items 10,
11 and 12.

NET WORTH TO TOTAL ASSETS RATIO
NUMERATOR: NET WORTH
Amount

Acct

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

6. Net Income (unless this amount is already included in Undivided Earnings)
7. Adjusted Retained Earnings acquired through Business Combinations
a. Prior Quarter-End Adjusted Retained Earnings acquired through Business Combinations

602
Amount

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

Acct
1004A
1004B
1004C
1004
997

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

Acct
010

Total Assets Elections (Optional)
Retain item 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. Item 13 below will compute your net worth ratio using item 9 quarter-end total assets as your denominator unless you
enter an amount in item 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

13. Net Worth Ratio (Item 8 divided by item 9, 10, 11, or 12)

998

14. a. Risk Based Net Worth (RBNW) Requirement (Standard Calculation)

999

b. Risk Based Net Worth (RBNW) Alternative Method under Section 702.107

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
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.)

17. Effective date of adoption of ASC Topic 326 - Financial Instruments - Credit Losses (CECL)
18. One-time Adjustment to Undivided Earnings for those credit unions that have adopted ASC Topic 326 - Financial
Instruments - Credit Losses (CECL)

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

999A

700
701

NW0001
NW0002

Page 12

Credit Union Name:_________________________________

Federal Charter/Certificate Number:________________

STANDARD COMPONENTS OF
RISK BASED NET WORTH REQUIREMENT (RBNW) AS OF: _______________
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.
A RBNW Requirement is only applicable for those credit unions with assets greater than $50,000,000 and a RBNW requirement greater than six
percent.
A

B

Risk portfolio

Dollar balance

C
Amount as percent of
quarter-end total
assets

D
Risk
weighting

E
Amount
times risk
weighting

F
Standard
component

Quarter-end total assets
Assets, line 28 (Acct 010)
(a) Long-term real estate loans
Sched A Sect 2 Line 12 (Acct. Code 710) less:
Sched A Sect 4 Line 10 (Acct. Code 718)
Sched A Sect 2 Line 19 (Acct. Code 712)
Threshold amount: 0 to 25%
Excess amount: over 25%
(b) MBLs outstanding
Sched A Sect 4 line 9 (Acct. Code 400)
Threshold amount: 0 to 15%
Threshold amount: >15 to 25%
Excess amount: over 25%
(c) Investments
Weighted-average life:
Page 1 Lines 2d, 3 and 17:
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)
(d) Low-risk assets
Assets Line 1 (Acct. Code 730A)
Assets Line 25 (Acct. Code 794)
Schedule B Line 1b (Acct. Code 740)
Sum of risk portfolios (a) through (d) above
(e) Average-risk assets
Assets, line 28 (Acct. Code 010) less: Risk portfolio items (a) through (d)
above
(f) Loans sold with recourse
Page 11, line 5 (Acct. Code 819)
(g) Unused MBL commitments
Sched A Sect 4 line 9 (Acct. Code 814B)
(h) Allowance (Credit limited to 1.5% of loans)
Assets, line 20 (Acct. Code 719) or line 21 (Acct. Code AS0048)
Sum of standard components:
RBNW requirement (Acct. Code 999B)

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Page 13

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
SPECIALIZED LENDING AS OF: _______________
Section 1:
Section 2:
Section 3:
Section 4:

If your credit union has indirect loans, complete this section.
If your credit union has any real estate loans outstanding or has originated any real estate loans year-to-date, complete this section.
If your credit union has any participation loans outstanding or purchased or sold loans or participations year-to-date, complete this section.
If your credit union has any commercial or member business loans outstanding or has originated/purchased any commercial or member 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 Troubled Debt Restructured loans outstanding or has modified any loans year-to-date, complete this section.
Section 6: If your credit union has purchased or obtained credit impaired loans in a merger, complete this section.

SECTION 1 - INDIRECT LOANS
1. INDIRECT LOANS

Number

Acct

Amount

Acct

617B
618B
a. Indirect Loans - Point of Sale Arrangement
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, member business loans, or commercial loans outstanding and has not originated any real estate loans, member business loans, or
commercial 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 MEMBER BUSINESS/COMMERCIAL LOANS SECURED BY REAL ESTATE
FIRST MORTGAGE REAL ESTATE LOANS

No. Outstanding

1. Fixed Rate
a. > 15 Years
b. 15 Years or less
2. Balloon/Hybrid
a. > 5 Years
b. 5 Years or less
3. Other Fixed Rate
4. Adjustable Rate 1 yr or less
5. Adjustable Rate > 1 yr
6. Total 1st Mortgage Real Estate Loans/Lines of Credit (sum items 1-5)
OTHER REAL ESTATE
7. Closed-End Fixed Rate
8. Closed-End Adjustable Rate
9. Open-End Adjustable Rate
10. Open-End Fixed Rate
11. Total Other Real Estate Loans/Lines of Credit (sum items 7-10)
12. TOTALS (all columns, items 1 - 5 and 7 - 10)

Acct

Amt Outstanding

Amount Granted
YTD

Acct

982A
982B

720A
720B

972C
972D
972E
973A
973B

704C
704D
704E
705A
705B
703

982C
982D
982E
983A
983B

720C
720D
720E
721A
721B

974
975
976
976B

706
707
708
708B
386
710

984
985
986
986B

722
723
724
724B

978
No. of Loans
Outstanding

Acct

988
Amount
Outstanding

704C2
704D1
No. of Loans
Outstanding

Acct

704A
704B

13. Interest Only & Payment Option 1st Mortgage Loans
14. Interest Only & Payment Option Other RE/LOC Loans

OMB No. 3133-0004

No. Granted
YTD

972A
972B

MISCELLANEOUS REAL ESTATE LOANS/LINES OF CREDIT INFORMATION

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

Acct

Acct
704F1
704G1

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Amt of Loans
Outstanding

Acct
704F2
704G2

Acct

726
Amount Granted
YTD

704C1
704D2
No. of Loans
Granted YTD

Acct
704F3
704G3

Acct
704C3
704D3

Amount Granted
YTD

Acct
704F4
704G4

Page 14

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
SPECIALIZED LENDING (Continued) AS OF: _______________
SECTION 2 CONTINUED - REAL ESTATE LOANS AND LINES OF CREDIT
MISCELLANEOUS REAL ESTATE LOANS/LINES OF CREDIT INFORMATION (continued)

Amount

Acct
704A2
731
SL0003
736
712
779A
779

16. Balance Outstanding of 1st Mtg Residential Construction Loans - Excluding Commercial Purpose
17. a. Allowance for Losses on all Real Estate Loans - If you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL) skip to item 17b.
b. Allowance for Credit Losses on all Real Estate Loans - Enter an amount if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
18. Total Amount of All 1st Mortgage Loans which have been sold in the secondary market year-to-date
19. 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, item 10
20. Amount of real estate loans sold but serviced by the credit union
21. Mortgage Servicing Rights

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

1. LOANS PURCHASED AND SOLD YEAR-TO-DATE
a. Loans Purchased In Full from Other Financial Institutions
b. Loans Purchased In Full from Other Sources
c. Loans, Excluding Real Estate Loans, Sold in Full
2. PARTICIPATION LOANS PURCHASED
a. Purchased With Recourse
b. Purchased Without Recourse
TOTAL PURCHASED (each column)

Number

ALL OUTSTANDING
Amount
Acct
619A1
619A2
619A3

Acct

Number

a. Sold With Recourse
b. Sold Without Recourse
TOTAL OUTSTANDING SOLD (each column)

Acct

Amount Retained

691D1
691D2
691D

a. Sold With Recourse YTD
b. Sold Without Recourse YTD
TOTAL SOLD YTD (each column)

5. PARTICIPATION LOANS OUTSTANDING BY TYPE
a. Consumer
b. Non-Federally Guaranteed Student Loans
c. Real Estate
d. Commercial Loans excluding C&D
e. Commercial Construction & Development
f. Loan Pools
TOTAL OUTSTANDING (each column)

OMB No. 3133-0004

Number

Acct

Acct

Amount

691K1
691K7
691K2
691K8
691K9
691K6
691K

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Acct
690B1
690B2
690

Acct

Amount Sold
AND/OR Serviced

691F1
691F2
691F

Acct
691G1
691G2
691G

Participation Interest Sold AND/OR Serviced
Acct

691H1
691I1
691H2
691I2
691H
691I
Purchased Participations, Outstanding on Financial
Statements
Number

Number

691E1
691E2
691E

Amount Retained

Acct
615
613
616A

Participation Interest Sold AND/OR Serviced
Acct

Participation Interest Retained
4. PARTICIPATION LOANS SOLD YEAR-TO-DATE

690A1
690A2
690A

619B1
619B2
619B

Participation Interest Retained
3. OUTSTANDING PARTICIPATION LOANS SOLD

Number

Acct
Amount
614
612
616
PURCHASED YTD
Amount
Acct

Acct
691L1
691L7
691L2
691L8
691L9
691L6
691L

Number

Acct

Amount Sold
AND/OR Serviced

Acct

691A1
691J1
691A2
691J2
691A
691
Portion of Participations Sold, Outstanding on
Financial Statements
Number

Acct
691M1
691M7
691M2
691M8
691M9
691M6
691M

Amount Sold
Outstanding

Acct
691N1
691N7
691N2
691N8
691N9
691N6
691N

Page 15

Federal Charter/Certificate Number:________________

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

SECTION 4 - MEMBER BUSINESS & COMMERCIAL LENDING - Complete this section if the credit union has any commercial or member business loans.

1. Commercial Loans to Members
a. Construction and Development Loans
b. Secured by Farmland
c. Secured by Multifamily
d. Secured by Owner Occupied, Non-Farm, Non-Residential Property
e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
f. TOTAL REAL ESTATE SECURED
g.
h.
i.
j.
k.

Loans to finance agricultural production and other loans to farmers
Commercial and Industrial Loans
Unsecured Commercial Loans
Unsecured Revolving Lines of Credit for Commercial Purposes
TOTAL COMMERCIAL LOANS to Members

2. Purchased commercial loans or participation interests to nonmembers
a. Construction and Development Loans
b. Secured by Farmland
c. Secured by Multifamily
d. Secured by Owner Occupied, Non-Farm, Non-Residential Property
e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
f. TOTAL REAL ESTATE SECURED
g.
h.
i.
j.
k.

Loans to finance agricultural production and other loans to farmers
Commercial and Industrial Loans
Unsecured Commercial Loans
Unsecured Revolving Lines of Credit for Commercial Purposes
TOTAL COMMERCIAL LOANS to Nonmembers

TOTAL COMMERCIAL LOANS (1k+2k)

No. of
Loans

143A3
961A5
900M
900H2
900J2
900K2
961A6
900L2
900C5
900C6
900A1

Commercial Loans
No. Granted or
Acct
Purchased YTD
143B3
042A5
400M
400H2
400J2
718A3
042A6
400L2
400C5
400C6
400A1

143C3
099A5
090M
090H2
090J2
090K2
099A6
090L2
090C5
090C6
090A1

143D3
463A5
475M
475H2
475J2
475K2
463A6
475L2
475C5
475C6
475A1

143A4
961A7
900M1
900H3
900J3
900K3
961A8
900L3
900C7
900C8
900B1

143B4
042A7
400M1
400H3
400J3
718A4
042A8
400L3
400C7
400C8
400B1

143C4
099A7
090M1
090H3
090J3
090K3
099A8
090L3
090C7
090C8
090B1

143D4
463A7
475M1
475H3
475J3
475K3
463A8
475L3
475C7
475C8
475B1

900T1

400T1

Acct

Outstanding
Balance

No. of Loans

MISCELLANEOUS COMMERCIAL LOAN INFORMATION
3.
4.
5.
6.

Outstanding commercial participations sold but retained servicing (including unfunded commitments)
Outstanding commercial loans sold but retained servicing (including unfunded commitments)
Year-to-Date commercial loans/participations sold but did not retain servicing (including unfunded commitments)
Commercial Agricultural Loans (1b+1g+2b+2g)

Acct

Acct

Amount Granted or
Purchased YTD

Amount

1061A
1062A
1063A
961A9

Acct

Acct
1061
1062
1063
042A9

REGULATORY REPORTING - PART 723 - MEMBER BUSINESS LOANS
Amount
7. Net Member Business Loan Balance (NMBLB)

Acct
400A

RISK BASED NET WORTH (RBNW) - For credit unions with assets greater than $50,000,000
Amount
8. Loans and participation interests qualifying for RBNW
9. Unfunded commitments for member business loans and participation interests qualifying for RBNW
10. Amount of Real Estate Loans included in line 12 of page 14 also reported as member business loans and participation interests qualifying for RBNW on line 8 above

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Acct
400
814B
718

Page 16

Federal Charter/Certificate Number:________________

Credit Union Name:__________________________________________________

SCHEDULE A
SPECIALIZED LENDING (Continued) AS OF: _______________
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 member business & commercial lending; and on
pages 8 and 9, if delinquent. See Delinquent Loan instructions for information regarding TDR delinquency reporting.
TDR Loans in Accrual Status
No. of Loans
Outstanding

Acct

Amount in
Accrual Status

Acct

TDR Loans in Nonaccrual Status
Amount in
No. of Loans
Acct
Nonaccrual
Outstanding
Status

Total TDR Loans Outstanding by Category
Acct

Total No. of
Loans

Acct

Total Amount

Acct

1. 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 Commercial
Loans

1006F

1007F

1008F

1009F

1010F

1011F

d. TDR Consumer Loans
NOT Secured by Real
Estate

1006D

1007D

1008D

1009D

1010D

1011D

1006G

1007G

1008G

1009G

1010G

1011G

1006

1007

1008

1009

1000F

1001F

e. TDR Commercial Loans
NOT Secured by Real
f. Total TDR Loans
Outstanding (a+b+c+d+e)

No. of Loans YTD
2. TDR Loans Approved Year-to-Date

Acct

Amount YTD

Acct

Amount

1002F
Acct
1013

1012A

3. TDR portion of Allowance for Loan and Lease Losses

SECTION 6 - PURCHASED CREDIT IMPAIRED LOANS (PCILs) - Complete this section if the credit union has any PCILs and HAS NOT adopted CECL.
Report purchased impaired loans, whether obtained through merger or other purchase. Refer to FASB Accounting Standards Codification 310-30.
Contractual Balance
Recorded Investment Reported as Loans in
Acct
Outstanding
Account 025B
1. Total PCILs Outstanding
PC0001

Acct
PC0002

Complete this section if the credit union has early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)

SECTION 7 - PURCHASED FINANCIAL ASSETS WITH CREDIT DETERIORATION (PCD) - Complete this section for PCD assets acquired during the current reporting period (quarter).
Report financial assets purchased with credit deterioration, whether obtained through merger or other purchase. Refer to FASB Accounting Standards Codification 326.
Purchase Price
1. PCD Loans Outstanding
2. PCD Debt Securities

OMB No. 3133-0004

Acct
PC0003
PC0007

Acquirer's ACL at
Acquisition Date

Acct

Non-Credit Discount or Premium attributable
to other factors

PC0004
PC0008

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Acct
PC0005
PC0009

Unpaid Principal
Balance or Par
Value

Acct
PC0006
PC0010

Page 17

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION AS OF: _______________
Complete this schedule if amounts are reported on page 1, items 4-10; 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

Amount of Variable Rate

738

Amount of Fixed Rate
b. TOTAL NCUA GUARANTEED NOTES
c. Total FDIC-Issued Guaranteed Notes

739
740A

d. All Other U.S. Government Obligations
e. TOTAL U.S. GOVERNMENT OBLIGATIONS

741C3
741C

740

2. Federal Agency Securities
a. Agency/GSE Debt Instruments (not backed by mortgages)
b. Agency/GSE Mortgage-Backed Securities

742C1

c. TOTAL FEDERAL AGENCY SECURITIES
3. Securities Issued by States and Political Subdivisions in the U.S.

742C

742C2
745

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

981A
981C

b. Privately Issued Mortgage-Backed Securities (SCU Only)
c. TOTAL OTHER MORTGAGE-BACKED SECURITIES
5. Mutual Funds

981B

6. Common Trusts

743E

981
743D

7. Bank Issued FDIC-Guaranteed Bonds

746
Amount

INVESTMENTS MEETING SPECIFIC CRITERIA OF PART 703 (FCU ONLY)
8. Non-Mortgage Related Securities with Embedded Options or Complex Coupon Formulas
9. Non-Mortgage Related Securities with Maturities Greater than Three Years that Do Not Have Embedded Options or Complex Coupon Formulas
10. Total of Securities Meeting the Requirements of Section 703.12(b) (Sum of items 2c+4c+8+9)

Acct
786A
786B
786

MORTGAGE-BACKED SECURITIES
733

11. Collateralized Mortg. Obligations/Real Estate Mortgage Investment Conduits (CMOs/REMICs)
12. Commercial Mortgage Backed Securities
FCU= Federal Credit Union

OMB No. 3133-0004

733A
SCU= State Credit Union

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Page 18

Credit Union Name:____________________________________

Federal Charter/Certificate Number:________________

SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION AS OF: _______________
Complete this schedule if amounts are reported on page 1, items 4-10; or if items below are applicable.
MISCELLANEOUS INVESTMENT INFORMATION

Amount

13. Total of Deposits and Shares Meeting the Requirements of Section 703.10(a) (FCU Only)

Acct
785

14. Market Value of Investments Purchased Under an Investment Pilot Program - 703.19 (FCU Only)

785A

15. Fair Value of Held to Maturity Securities (reported on item 6 or 10 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). Exclude investments listed in Item 20 a. or b. (below).

784A

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

788

20. Amounts reported in the Asset section of the Statement of Financial Condition to fund employee benefit plans or deferred compensation plans under Section 701.19(c) of
NCUA Rules and Regulations (if FCU), or similar state provisions (if SCU), that are not authorized under Part 703 of NCUA Rules and Regulations.
a. Securities

Recorded Value

Acct
789C

b. Other Investments

789D

c. Other Assets:
i. Split Dollar Life Insurance Arrangements
a) Collateral Assignment

789E

b) Endorsement

789E1

ii. Other Insurance

789E2

iii. Other Non-insurance

789F

d. Total (sum items a. - c.)

789G

Recorded Value
21. Amounts reported in Asset section of the Statement of Financial Condition to fund Charitable Donation Accounts
FCU= Federal Credit Union

OMB No. 3133-0004

Acct
789H

SCU= State Credit Union

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Page 19

Credit Union Name:____________________________________

Federal Charter/Certificate Number:________________
SCHEDULE C

CREDIT UNION SERVICE ORGANIZATION (CUSO) INFORMATION AS OF: _______________

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.
Amount

Acct

a. Total Value of Investments in CUSOs

851

b. Total Amount loaned to CUSOs

852

c. Total Aggregate Cash Outlay in CUSOs

853

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Page 20

Credit Union Name:________________________________________

Federal Charter/Certificate Number:________________

SCHEDULE D
DERIVATIVE TRANSACTIONS REPORT AS OF: _______________

1. Total Derivative Transactions Outstanding:

Total Notional
Amount

Acct

Net Fair Value Gain
(Loss)

Acct

Weighted Average
Years to Maturity

Acct

a. Interest Rate Swaps:
i. Pay-fixed

1020

1020C

1020Y

ii. Receive-fixed

1021

1021C

1021Y

iii. Basis

1022

1022C

1022Y

b. Interest Rate Options:
i. Caps Purchased

1023

1023C

1023Y

ii. Floors Purchased

1024

1024C

1024Y

i. 2 & 3 Year Notes

1025

1025C

1025Y

ii. 5 & 10 Year Notes

1026

1026C

1026Y

1027

1027C

1027Y

1030

1030C

1030Y

c. Treasury Futures:

d. Other Derivatives:
i. All Other Derivatives
Total Derivatives

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Page 21

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

SCHEDULE E
BANK SECRECY ACT/ANTI-MONEY LAUNDERING INFORMATION AS OF: _______________
Complete this schedule if the items below are applicable. This information will not be released to the public.
MONEY SERVICES BUSINESSES
Number of Accounts

Acct

1. Total Money Services Businesses

1050

2. Dealers in Foreign Exchange

1051

3. Check Cashers

1052

4. Monetary Instruments

1053

5. Money Transmitters

1054

6. Provider of Prepaid Access

1055

7. Seller of Prepaid Access

1056

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2019
Previous Editions Are Obsolete

Amount

Acct
1050A

Sum of
Accounts
1051 through
1056 may not
total to
Account 1050

Page 22