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pdfNATIONAL CREDIT UNION ADMINISTRATION
ALEXANDRIA, VA 22314-3428
OFFICIAL BUSINESS
5310 CORPORATE CREDIT UNION CALL REPORT
FORM AND INSTRUCTIONS
MUST BE RECEIVED BY
OF THE MONTH
FOLLOWING THE CYCLE END DATE
THIS FORM IS EFFECTIVE 10/31/2016 UNTIL SUPERSEDED BY ANOTHER FORM
To the Board of Directors and Chief Executive Officer of the Credit Union:
This booklet contained the monthly 5310 Call Report effective
. All
corporate credit unions must complete all applicable pages of this form within NCUA's
online data collection system. Once you complete the non-financial data, you only
need to update it the next reporting cycle if there are additions, changes, or deletions.
If you have non-technical questions, contact your National Credit Union Administration
examiner, supervisory examiner or Office of National Examinations and Supervision,
as appropriate. For technical questions, contact NCUA Customer Technical Support
at 800-827-3255 or [email protected]
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
STATEMENT OF FINANCIAL CONDITION
Amount
Assets
1.
Acct Code
Cash, Cash Equivalents & Balances Due
5378
a. Deposits in Banks (U.S. and Foreign)
5370
b. Federal Reserve Banks (Master Account non-fed funds)
5371
c. Fed Funds Sold (U.S. Banks and CUs)
5424A
d. Fed Funds Sold (Foreign Banks)
5425A
e. Deposits in credit unions (corporate and NPCU)
2.
5441
f. Certificates of Deposit (including SimpliCD)
5424B
g. Certificates of Deposit (Foreign Banks)
5425B
h. Compensating Balances (U.S. Banks and CUs)
5424D
i. Compensating Balances (Foreign Banks)
5425D
j. Uncollected Funds from Banks
5374
k. Uncollected Funds from Federal Reserve Banks
5375
l. Other Items Due
5376
m. Other Cash Items
5424E
n. Other Cash (foreign)
5425E
Total Investments
5439
a. Total Securities Held-to-Maturity
3.
5450A
b. Total Securities Available for Sale
5451
c. Total Securities in Trading Portfolio
5452
d. Derivative Contracts (Fair Value of contracts with a gain)
5436
e. Unconsolidated CUSO investments
5900
f. Retirement Investment Accounts
5437
g. Securities purchased under agreement to resell
5426
Loans - Net
a. Guaranteed Loans to Member Credit Unions
1. CLF Lines of Credit (NCUSIF Guaranteed)
5407
5380
2. Other
b. Credit Union Loans
5382
Member CU
Acct Code
Non-Member CU Acct Code
Total
Acct Code
1. Share Secured
5384
5390
6020
2. Loans Secured by Other Collateral
5385
5391
6021
3. Unsecured
5386
5392
6022
4. Loans Derived from Securities Purchased from Members with
Agreement to resell
5387
5. Other
5388
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
6023
5393
6024
Page 1
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
STATEMENT OF FINANCIAL CONDITION (CONTINUE)
Assets (Continue)
3.
c. Loan Participations
6.
NPCU
Acct Code
Other
Acct Code
Total
Acct Code
5395
6026
5396
6027
2. Loan Participations Sold
(Enter as Negative Amount)
5397
6028
6029
6030
Amount
Acct Code
1. Loans to Corporate CUSOs
5398
2. Share Secured
5399
3. Loans Secured by Other Collateral
5400
4. Unsecured
5401
5. Other
5403
e. Allowance for Loan and Lease Losses
5.
Acct Code
1. Loan Participations Purchased
d. All Other Loans
4.
Corp CU
Fixed Assets (net)
5406
5472
a. Land and Building
5472A
b. Data Processing Equipment
5472B
c. Furniture and Equipment
5472C
d. Leasehold Improvements
5472D
e. Leased Assets
5472E
f. Other Fixed Assets
5472F
Goodwill and Intangibles
5901
a. Goodwill
5474
b. Intangibles
5475
Accrued Income and Other Assets
5902
a. Accrued Income on Loans
5473A
b. Accrued Income on Investments
5473B
c. Other Accrued Income
5473C
d. Other Assets
5476
e. NCUSIF Capitalization Deposit
5477
TOTAL ASSETS
5600
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
Page 2
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
STATEMENT OF FINANCIAL CONDITION (CONTINUE)
Liabilities
Amount
7.
Borrowings
Acct Code
5479
a. Borrowings from Other Corporates or Credit Unions
5479B
b. Other Borrowings
5479C
c. Commercial Paper
5479D
d. Pass-Through Borrowings as CLF Agent
e. Corporate Securities Sold Under Agreement to Repurchase
from others for Arbitrage
f. Members Securities Sold Under Agreement to Repurchase
from others for Arbitrage
g. Corporate Securities Sold Under Agreement to Repurchase
from others for Liquidity
h. Member Securities Sold Under Agreement to Repurchase
from others for Liquidity
i. Fed Funds Purchased from Other Corporates
5479F
5479I
5479J
5479M
5479N
5479P
8.
Accounts Payable
5480
9.
Uncollected Deposits
5481
10. Dividends Payable on Shares and Certificates
5482
11. Interest Payable on Borrowings
5483
12. Derivative Contracts (Fair Value of contracts with a loss)
5484
13. Other Liabilities
5485
5610
TOTAL LIABILITIES
Shares and Equity
14. TOTAL SHARES
5903
Member
a. Overnight
5490A
b. Money Market
5904
c. Time Certificates
5490B
d. Callable Certificates
5490H
e. Other
5490I
Subtotal
5490
From Other Corporate Credit Unions
f. Daily Shares
5491A
g. Time Certificates
5491B
h. Other
5905
Subtotal
5491
Other
i. Nonmember Credit Union Deposits
5493A
j. Affiliate Deposits
5493B
k. Non-affiliate Deposits
5493C
l. Natural Person Deposits
5493D
Subtotal
OMB No. 3133-0067
Expires
5493
NCUA 5310 Call Report
Page 3
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
STATEMENT OF FINANCIAL CONDITION (CONTINUE)
Shares and Equity (Continue)
15. MEMBER CAPITAL
Amount
Acct Code
a. Perpetual Contributed Capital (PCC)- Members
5500J
b. PCC-Nonmembers
5500J1
Balance
c. NCA
Acct Code
Amortized
5906
Acct Code
5500L
Net
Acct Code
5500K
16. Corporate Reserves
5500B
17. Undivided Earnings
5500H
18. Other Reserves
5500C
19. Equity Acquired in Merger
5500D
20. Miscellaneous Other Equity
6001H
21. Accumulated Unrealized G/L on AFS Securities
5500E
22. Accumulated FASB 133 Adjustments
5500F
23. Other Comprehensive Income Items
5500G
24. Accumulated Net Income/Loss
5500I
TOTAL LIABILITIES, SHARES, AND EQUITY
5630
25. Total Insured Shares ($250,000 Insurable Limit)
5495
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
Page 4
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
INCOME STATEMENT
Interest Income
1.
Amount
Acct Code
Investment Income
5300
a.
U.S. Government and Government Guaranteed Obligations
5301
b.
Obligations of U.S. Government Sponsored Enterprises
5302
c.
Federal Reserve Bank Interest Income (master account)
5930
d.
Natural Person and Corporate Credit Unions
5306
e.
U.S. and Foreign Banks
5307
f.
Securities Purchased under Agreement to Resell
5309
g.
Spread Trade (Income derived from reverse repo/repo transactions qualifying for
netting).
5310
h.
Government and Agency Related Issues
5311
i.
Private Mortgage Related Issues
5312
j.
Asset Backed Securities
5313
k.
Mutual Funds
5314
l.
Corporate Debt
5315
m. Municipal Securities
5316
n.
Corporate CUSOs (Do not include income that was eliminated due to consolidation)
5317
o.
Other Investments
5318
Loan Interest Income
5100
TOTAL INTEREST INCOME
5105
2.
Cost of Funds
3.
Cost of Funds
5323
a.
Dividends on Shares and Certificates
5323A
b.
Interest on Borrowings
5323B
c.
Interest/Dividends Paid to Others on Repurchase Transactions
5322D
5111
NET INTEREST INCOME
Other Income
4. a.
Fee Income
5110
b.
Miscellaneous Operating Income
5120
c.
Trading Gains/Losses(Realized and Unrealized)
5319
d.
Gain (Loss) on Investments sales
5320
e.
Gain (Loss) on Disposition of Assets
5130
f.
Gain (Loss) on Hedged Transactions
5140
g.
Gain from Bargain Purchase (Merger)
5160
h.
Loss on Investments - Other Than Temporary Impairment (OTTI)
5321
i.
1. Total OTTI
5321A
2. Less OTTI losses in Other Comprehensive Income (per GAAP)
5321B
j.
Non operating income/expense
OMB No. 3133-0067
Expires
5150
NCUA 5310 Call Report
Page 5
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
INCOME STATEMENT (CONTINUE)
Expenses
5. a.
Amount
Acct Code
Operating Expenses
5331
b.
Employee Compensation and Benefits
5324
c.
Travel and Conference Expense
d.
Office Occupancy Expense
6063
e.
Office Operations Expense
6064
f.
Educational and Promotional Expenses
g.
Loan Servicing Expense
h.
Professional and Outside Services
i.
NCUSIF Premium Expense
5170
j.
Temporary Corporate CU Assessment
5180
k.
Other Member Insurance
5190
l.
Operating Fee (Exam and/or supervision fees)
5195
5325A
5325B
6065
5326C
m. Miscellaneous Operating Expenses
5330
Other Expense/Income Items
6. a.
Intangible/Goodwill Amortization
6059
b.
Minority Interest (CUSO)
5200
c.
Provision for Loan and Lease Loss
5329
NET INCOME
5205
7.
Extraordinary Items
5210
8.
Cumulative Effect of Changes in Acctg. Principle
5220
9.
NET INCOME AFTER EXTRAORDINARY ITEMS & OTHER ADJUSTMENTS
5225
10.
Equity Transfer for PCC and PIC Dividends
5230
11.
NET CONTRIBUTION TO EQUITY
5235
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
Page 6
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
INVESTMENT DETAIL
HTM Fair Value
1. U.S. Government and Government Guaranteed
Obligations
2. Obligations of U.S. Government Sponsored
Enterprises
Acct
HTM Book Value
Code
Acct
Code
6100
6100A
6100B
6100C
6100D
6101
6101A
6101B
6101C
6101D
AFS Fair Value
Acct
Code
AFS Book Value
Acct
Code
Trading Fair
Value
Acct
Code
Government and Agency Mortgage Related Issues
3. a. CMOs/REMICs
6102
6102A
6102B
6102C
6102D
b. Mortgage Backed Pass Throughs
6103
6103A
6103B
6103C
6103D
c. Asset Backed Securities
6104
6104A
6104B
6104C
6104D
d. NCUA Guaranteed Notes (NGN Notes)
6105
6105A
6105B
6105C
6105D
e Other
6106
6106A
6106B
6106C
6106D
6107
6107A
6107B
6107C
6107D
SUBTOTAL
Privately Issued Mortgage Related Issues
4. a. CMOs/REMICs
6108
6108A
6108B
6108C
6108D
b. Mortgage Backed Pass Throughs
6109
6109A
6109B
6109C
6109D
c. Other
6110
6110A
6110B
6110C
6110D
6111
6111A
6111B
6111C
6111D
6112
6112A
6112B
6112C
6112D
b. Autos
6113
6113A
6113B
6113C
6113D
c. Home Equity
6114
6114A
6114B
6114C
6114D
d. Student Loans (FFELP guaranteed)
6115
6115A
6115B
6115C
6115D
e. Student Loans (non FFELP)
6116
6116A
6116B
6116C
6116D
f. Other
6117
6117A
6117B
6117C
6117D
6118
6118A
6118B
6118C
6118D
6. Commercial Mortgage Backed Securities (CMBS)
6119
6119A
6119B
6119C
6119D
7. Mutual Funds
6120
6120A
6120B
6120C
6120D
6121
6121A
6121B
6121C
6121D
b. Notes
6122
6122A
6122B
6122C
6122D
c. Bonds
6123
6123A
6123B
6123C
6123D
d. Other
6124
6124A
6124B
6124C
6124D
SUBTOTAL
6125
6125A
6125B
6125C
6125D
9. Municipal Securities
6126
6126A
6126B
6126C
6126D
6127
5450A
6127B
5451
5452
SUBTOTAL
Asset Backed Securities
5. a. Credit Cards
SUBTOTAL
Commercial Debt Obligations
8. a. Commercial Paper
TOTAL
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
Page 7
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
DERIVATIVES
1. Derivatives
Effective/
Purchase
Date
Type of
Derivative
Contract
Notional
Value
Fair Value
Gain/Loss
Maturity
(Acct 6680)
(Acct 6681)
(Acct 6682)
(Acct 6683)
(Acct 6684)
OMB No. 3133-0067
Expires
Amortizing
Qualifies for
Hedge
Accounting
Purchase
Premium
(for
cap/floor)
(Acct 6685)
(Acct 6686)
(Acct 6687)
Remaining
Interest Rate Swap Unamortized
Pay
Premium
(Acct 6688)
NCUA 5310 Call Report
(Acct 6689)
Interest Rate Swap Receive
Counterparty or
Clearing House
Fair Value of
Collateral
(Acct 6690)
(Acct 6691)
(Acct 6692)
Page 8
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
ADDITIONAL INVESTMENT INFORMATION
Additional Investment Information
Amount
Acct Code
1. Reverse Repo/Repo Transactions Qualifying for Netting
5365
2. Total Limited Liquidity Securities
5366
3. Total Secured Borrowing
5367
4. Market Value of investments that fail to meet the requirements of Part 704 for your
corporate's investment authority. (List both those included in investment action plans
and those within the 30-day reporting period).
5440
5. Book Value of the Aggregate of Investments with Unmatched Embedded Options
5459
6. Enter amounts to fund employee benefit plans or deferred compensation plans under
Section 701.19( c) of the NCUA Rules and Regulations or similar state provisions (if
state chartered) that are not authorized by Part 704 of the NCUA Rules and
Regulations:
a. Securities
6002A
b. Other Investments
6002B
c. Other Assets
6002C
1a. Split Dollar Collateral Assignment Arrangements
6002D
1b. Endorsement Split Dollar Arrangements
6002E
2. Other Insurance
6002F
3. Other Non-insurance
6002G
6002
TOTAL
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
Page 9
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
LOANS - ADDITIONAL INFORMATION
LOAN BACKGROUND INFORMATION
Amount
1. Outstanding Loans to Credit Unions of Corporate Officials
2. Approved Lines of Credit to Credit Unions of Corporate Officials
5408
5409
5411
5412
5413
3. Outstanding Loans to Leagues and Affiliated Parties
4. Approved Lines of Credit to Leagues and Affiliated Parties
5. Total Lines to Watch list Institutions and Other Parties
DELINQUENT LOANS
Acct Code
30 to 60 Days
Acct Code
61 to 90 Days
Acct Code
91+ Days
Acct Code
6. Guaranteed Loans to Member Credit Unions
7. All Other Loans to Member Credit Unions
5414A
5414B
5415B
5416B
8. Loans to Credit Unions that are not Members
9. All Other Loans (including participation loans)
5414C
5415C
5416C
5414D
5415D
5416D
5414
5415
5416
TOTAL DELINQUENT LOANS
LOANS CHARGED OFF AND RECOVERIES
Charge-Offs This
Month (Negative)
Acct Code
5415A
Recoveries This
Month
Acct Code
5416A
Net Charge-Offs
Acct Code
10. Loans to Member Credit Unions
11. Loans to Credit Unions that are not Members
5417A
5417B
5418B
5419B
12. All Other Loans
5417C
5418C
5419C
5417
5418
5419
TOTAL LOANS CHARGED OFF & RECOVERIES
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
5418A
5419A
Page 10
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
SCHEDULE LR : LIQUIDITY REPORT
1. REMAINING MATURITY SCHEDULE
Assets
Maturity
Cash
1 1- day
Acct
Code
Liabilities
Acct
Code
Investments
5343H
Loans
5343A
Acct
Code
Shares
5342A
Acct
Code
Borrowings
5341A
Acct
Code
5340A
2 2-30 days
5343I
5343B
5342B
5341B
5340B
3 31-90 days
5343J
5343C
5342C
5341C
5340C
4 91-180 days
5343D
5342D
5341D
5340D
5 181 days < 1 yr.
5343E
5342E
5341E
5340E
6 1-3 years
5343F
5342F
5341F
5340F
5343G
5342G
5341G
5340G
5343
5342
5341
5340
7 > 3 years
TOTALS
5343K
2. LIQUIDITY COMMITMENTS
Contractual Amount
Acct
Code
Outstanding Amount
Acct
Code
Last Test Date
Acct
Code
a. Inflows:
Advised / Revocable LOC …………………………………………………
5344A
5344B
5344C
Committed / Irrevocable LOC……………………………………………..
5345A
5345B
5345C
Commercial Paper…………………………………………………………
5346A
5346B
5346C
MTN Program…………………………………………………………
5347A
5347B
5347C
Fed Funds Line…………………………………………………………
5348A
5348B
5348C
Repurchase Agreements Lines……………………………………
5349A
5349B
5349C
Federal Home Loan Bank Lines ………………………………………
5350A
5350B
5350C
Other Inflows…………………………………………………………
5351A
5351B
5351C
TOTALS
5352A
5352B
5353A
5353B
b. Outflows:
Advised / Revocable LOC…………………………………………………………
5353C
Committed / Irrevocable LOC…………………………………………………
5354A
5354B
5354C
Loan Participation Commitments………………………………………………
5355A
5355B
5355C
Irrevocable Stand-by Letters of Credit……………………………………………
5356A
5356B
5356C
Forward Commitment to Purchase an Asset or Perform under a Lease Package
5357A
5357B
5357C
Other outflows…………………………………………………………
5358A
5358B
5358C
TOTALS
5359A
5359B
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
Page 11
Charter Number - Credit Union Name: _________________________________________
Cycle Date: __________________
INVESTMENT CONCENTRATION LIMITS
INVESTMENTS BY SECTORS
Book Value (BV)
1a. Mortgage-Backed Securities (MBS)
(not including Commercial MBS)
2a. Commercial MBS
3a. FFELP Student Loan AssetBacked Securities (ABS)
4a. Private Student Loan ABS
Acct
Code
Fair Value (FV)
Acct
Code
Diff BV to FV
Acct
Code
WAL
Acct
Code
AWAL
Acct
Code
Duration
Acct
Code
5460A
5461A
5462A
5463A
5831A
5464A
5460B
5461B
5462B
5463B
5831B
5464B
5460C
5461C
5462C
5463C
5831C
5464C
5460D
5461D
5462D
5463D
5831D
5464D
5a. Auto Loan/Lease ABS
5460E
5461E
5462E
5463E
5831E
5464E
6a. Credit Card ABS
7a. Other ABS, Not Listed in Items 3a
to 6a
8a. Corporate Debt Obligations
5460F
5461F
5462F
5463F
5831F
5464F
5460G
5461G
5462G
5463G
5831G
5464G
5460H
5461H
5462H
5463H
5831H
5464H
9a. Municipal Securities
5460I
5461I
5462I
5463I
5831I
5464I
10a. Registered Investment Companies
11a. All Other Investments Not Listed in
Items 1a through 10a
TOTAL
5460J
5461J
5462J
5463J
5831J
5464J
5460K
5461K
5462K
5463K
5831K
5464K
5460
5461
5462
5463
5831
5464
Corporate Concentration
CALCULATIONS
1b. Mortgage-Backed Securities (MBS)
(not including Commercial MBS)
2b. Commercial MBS
3b. FFELP Student Loan AssetBacked Securities (ABS)
4b. Private Student Loan ABS
Capital
Acct
Code
Capital Based
Acct
Code
Asset Based
Regulatory Minimum
Acct
Acct
Acct
% Capital
% Assets
Code
Code
Code
5500Q
5466A
5467A
5468A
5469A
5500Q
5466B
5467B
5468B
5469B
5500Q
5466C
5467C
5468C
5469C
5500Q
5466D
5467D
5468D
5469D
5b. Auto Loan/Lease ABS
5500Q
5466E
5467E
5468E
5469E
6b. Credit Card ABS
7b. Other ABS, Not Listed in Items 3b
to 6b
8b. Corporate Debt Obligations
5500Q
5466F
5467F
5468F
5469F
5500Q
5466G
5467G
5468G
5469G
5500Q
5466H
5467H
5468H
5469H
9b. Municipal Securities
5500Q
5466I
5467I
5468I
5469I
10b. Registered Investment Companies
11b. All Other Investments Not Listed in
Items 1b through 10b
5500Q
5466J
5467J
5468J
5469J
5500Q
5466K
5467K
5468K
5469K
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
Page 12
Charter Number - Credit Union Name: ____________________________________________________
Cycle Date: __________________
INVESTMENT ISSUER CONCENTRATION LIMITS
Obligators and Counterparties:
1)
2)
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
13)
14)
15)
TOTALS
OMB No. 3133-0067
Expires
Acct
Investments
Code
Subject to
704.6(c)
Total
Total
Investments
Acct
Acct
Investments
Limited to
Code
Code
Limited to $5
25% of
Million
Capital
Total
Investments
Acct
Limited to
Code
50% of
Capital
Total
Investments
Acct
Limited to
Code
100% of
Capital
Acct
Code
5801A
5802A
5803A
5804A
5805A
5807A
5809A
5811A
5801B
5802B
5803B
5804B
5805B
5807B
5809B
5811B
5801C
5802C
5803C
5804C
5805C
5807C
5809C
5811C
5801D
5802D
5803D
5804D
5805D
5807D
5809D
5811D
5801E
5802E
5803E
5804E
5805E
5807E
5809E
5811E
5801F
5802F
5803F
5804F
5805F
5807F
5809F
5811F
5801G
5802G
5803G
5804G
5805G
5807G
5809G
5811G
5801H
5802H
5803H
5804H
5805H
5807H
5809H
5811H
5801I
5802I
5803I
5804I
5805I
5807I
5809I
5811I
5801J
5802J
5803J
5804J
5805J
5807J
5809J
5811J
5801K
5802K
5803K
5804K
5805K
5807K
5809K
5811K
5801L
5802L
5803L
5804L
5805L
5807L
5809L
5811L
5801M
5802M
5803M
5804M
5805M
5807M
5809M
5811M
5801N
5802N
5803N
5804N
5805N
5807N
5809N
5811N
5801P
5802P
5803P
5804P
5805P
5807P
5809P
5811P
5802
5803
5804
5805
5807
5809
5811
Investments
Acct
Exempt
Code
Under
704.6(b)
NCUA 5310 Call Report
Total
Investments
Limited to
200% of
Capital
Acct
Code
Page 13
Charter Number - Credit Union Name: ________________________________________
Cycle Date: __________________
CAPITAL AND NEV MEASURES
1.
2.
NEV
Acct Code
a. Date of Most Recent NEV Simulation
5507
b. Base Case NEV ($)
5508
c. NEV Ratio
5509
d. Percentage NEV Change - Plus (+) 300bp
5510
e. Percentage NEV Change - Minus (-) 300bp
5511
WAL and other regulatory data
Acct Code
a. Effective WAL of Assets
5360
b. Effective WAL of Investments
5361
c. Effective WAL of Liabilities
5362
d. Effective WAL of Loans
5363
Capital
Acct Code
3.
4.
Retained Earnings
5500N
a. Corporate Reserves
5500B
b. Undivided Earnings
5500H
c. Other Reserves
5500C
d. Accumulated Net Income/Loss not closed to retained earnings
5500I
Aquired Retained Earnings - Additional Merger Related Information
Adjusted Retained Earnings acquired through Business Combinations
Acct Code
a. Prior Month-End Adjusted Retained Earnings acquired through Business Combinations
5520A
b. Adjustments made to Retained Earnings acquired through Business Combinations during current month
5520B
c. Current Month's Total Adjusted Retained Earnings acquired through Business Combinations
5520
Acct Code
5.
Tier 1 Capital
a. Retained Earnings
5506A
5500N
b. Acquired Retained Earning from business combinations
5520
c. Allowable Perpetual Contributed Capital (PCC) - from PCC Calculation page
6062
d. Enter the dollar amount of minority interests in the equity accounts of CUSOs that are fully consolidated.
5830
e. Enter the dollar amount of the corporate's intangible assets that exceed one half percent of its moving daily average net assets
5562
f. Enter the dollar amount of the corporate's investments, both equity and debt, in unconsolidated CUSOs
g Enter the dollar amount of all perpetual contributed capital contributed to another corporate credit union, and all nonperpetual capital
accounts maintained at another corporate credit union.
OMB No. 3133-0067
NCUA 5310 Call Report
Expires
5563
5564
Page 14
Charter Number - Credit Union Name: ________________________________________
Cycle Date: __________________
CAPITAL AND NEV MEASURES (CONTINUE)
Acct Code
6.
6060
Tier 2 Capital
a. Nonperpetual Capital Accounts
5500K
b. Allowance for loan and lease losses under GAAP to a maximum of 1.25% of risk weighted assets.
b. 45% of unrealized gains on available for sale "equity securities" (as defined by Part 704.1) with readily determinable fair values.
d. Any PCC deducted from Tier 1 capital
6403
6404
6001E
Acct Code
7.
8.
Total Capital
5500Q
a. Tier 1 Capital
5506A
b. Tier 2 Capital
6060
c. Corporate credit unions equity investments not otherwise deducted when calculating adjusted core capital.
5565
Summary of Calculated Regulatory Capital Ratios
Acct Code
a. Tier 1 Capital or Leverage Ratio
6000A
b. Tier One Risk Based Capital Ratio
5505
c. Total Risk Based Capital Ratio
5506
DANA and EBA Information
9.
Daily Average Net Assets (DANA)
Acct Code
a. Current reporting period DANA
5544A
b. Twelve month moving DANA
5544B
c. Twelve month moving DANA taking into account PCC Deduction
6061
d. Moving monthly average net risk-weighted assets (MMANRA)
10.
5544C
Average daily balance transfers to the FRB under the EBA program
OMB No. 3133-0067
Expires
5841
NCUA 5310 Call Report
Page 15
Charter Number - Credit Union Name: ________________________________________
Cycle Date: __________________
ALLOWABLE PCC CALCULATION
Acct Code
1. Tier 1 Capital Dollars
5506A
2. Retained Earnings
5500N
3. PCC
6001A
4. PCC Minus Retained Earnings
6001C
5. MDANA Dollars
5544B
6. 2% of MDANA
6002B
7. Amount of PCC Excluded from regulatory capital ratios after October 2016. This is the
amount of PCC minus retained earnings exceeding 2 percent of MDANA.
6001E
8. Amount of PCC Included in regulatory capital
OMB No. 3133-0067
Expires
6062
NCUA 5310 Call Report
Page 16
Charter Number - Credit Union Name: ________________________________________
Cycle Date: __________________
RISK WEIGHTING
Balance Sheet Asset
Categories
Totals from
Schedule SFC
Acct
Code
0%
Acct
Code
Acct
Code
20%
50%
100%
Acct Code
Acct
Code
200%
Acct Code
1. Cash and Balances Due
5378
5814A
5815A
5816A
5817A
5818A
2. Loans - Net
5407
5814B
5815B
5816B
5817B
5818B
5450A
5814C
5815C
5816C
5817C
5818C
5451
5814D
5815D
5816D
5817D
5818D
5452
5814E
5815E
5816E
5817E
5818E
5940
5814F
5815F
5816F
5817F
5818F
7. Derivative Contracts
5436
5814G
5815G
5816G
5817G
5818G
8. Fixed Assets - Net
5472
5814H
5815H
5816H
5817H
5818H
5902
5814I
5815I
5816I
5817I
5818I
5813
5814
5815
5816
5817
5818
Total Securities Held to
Maturity
Total Securities Available
4.
for Sale
Total Securities in
5.
Trading Portfolio
Total Non-FASB 115
6.
Investments
3.
Accrued Income and
Other Assets
Total Balance Sheet
10.
Items (1 - 9)
9.
Allocation of Risk Weight Categories
Off Balance Sheet
Categories
Face Value or
Notional Amt (A)
Off-balance sheet
derivative contracts
Advised/Revocable Lines
12.
of Credit (LOC)
Committed/Irrevocable
13.
LOC
Loan Participation
14.
Commitments
11.
15. Forward Commitments
Irrevocable Standby
Letters of Credit
Indemnification of
17.
Members/Securities Lent
Other Off-balance sheet
18.
items
Total Off-balance sheet
19.
items (11 - 18)
16.
Acct Credit Conversion Acct
Code
Factor (B)
Code
Credit Equivalent
Amount (C )
Acct
Code
0% (D)
Acct
Code
20% (E )
Acct
Code
50% (F)
Acct
Code
100% (G)
Acct
Code
200% (H)
Acct
Code
5819A
5820A
5821A
5822A
5823A
5824A
5825A
5826A
5819B
5820B
5821B
5822B
5823B
5824B
5825B
5826B
5819C
5820C
5821C
5822C
5823C
5824C
5825C
5826C
5819D
5820D
5821D
5822D
5823D
5824D
5825D
5826D
5819E
5820E
5821E
5822E
5823E
5824E
5825E
5826E
5819F
5820F
5821F
5822F
5823F
5824F
5825F
5826F
5819G
5820G
5821G
5822G
5823G
5824G
5825G
5826G
5819H
5820H
5821H
5822H
5823H
5824H
5825H
5826H
5819
5820
5821
5822
5823
5824
5825
5826
20. Total Balance Sheet and Off-Balance Sheet items by risk category (10 - 18)
5822J
5823J
5824J
5825J
5826J
21. Risk Weight factor
5822K
5823K
5824K
5825K
5826K
22. Risk-weight assets by risk-weight category (item 20*21)
5822L
5823L
5824L
5825L
5826L
23. Total risk-weights Assets (sum 21C, D, E, & F)
OMB No. 3133-0067
Expires
5829
NCUA 5310 Call Report
Page 17
Charter Number - Credit Union Name: ________________________________________
Cycle Date: __________________
CUSO AND MISCELLANEOUS
Credit Union Service Organizations
Acct Code
1. For Call Reports containing consolidated CUSO information, list the net income attributed to consolidated CUSO activity.
6050
2. For Call Reports containing consolidated CUSO information, list the net assets attributed to consolidated CUSO activity.
6051
3. Dollar amount of loans to corporate CUSOs (If the corporate prepares consolidated financial statement).
5560
Fair Value
Acct Code
4. Investments in CUSOs - Minority Interest (cost method)
6053
5. Investments in CUSOs - Wholly Owned or Influential Interest (Equity Method)
6055
MISCELLANEOUS
1. What is the corporate's total number of credit union members?
5546
2. What is the corporate's total number of non-credit union members?
6000J
3. What is the total number of all current members?
5545
4. Does the corporate share expenses with an affiliated group?
5549
5. What is the number of full-time employees or full-time equivalents?
564A
6. What is the number of part-time employees?
564B
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
Page 18
Charter Number - Credit Union Name: ___________________________________________________________
Cycle Date: __________________
PAYMENT SYSTEMS INFORMATION
ACH (Debit)
Number of Debit Transactions
Acct Code
$ Amount of Debit Transactions
Acct Code
1. Originations
6604
6601
2. Receipt
6605
6602
3. Returns
6606
6603
ACH (Credit)
Number of Credit Transactions
Acct Code
$ Amount of Credit Transactions
Acct Code
4. Originations
6610
6607
5. Receipt
6611
6608
6. Returns
6612
6609
ACH (Totals)
Total Number of Transactions
Acct Code
Total $ Amount of Transactions
Acct Code
7. Originations
6617
6613
8. Receipt
6618
6614
9. Returns
6619
6615
10. Settlement Only
6620
6616
11. No. of cus subscribed to Origination
6621
12. No. of cus subscribed to Receipt
6622
13. No. of cus subscribed to Settlement only
6623
ACH - IAT
Number of Transactions
Acct Code
$ Amount of Transactions
Acct Code
14. Outgoing
6624
6626
15. Incoming
6625
6627
Funds Transfer
Number of Transactions
Acct Code
$ Amount of Transactions
Acct Code
1. Incoming Wires - Domestic
6628
6633
2. Outgoing Wires - Domestic
6629
6634
3. Incoming Wires - International
6630
6635
4. Outgoing Wires - International
6631
6636
5. Settlement Only
6632
6637
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
Page 19
Charter Number - Credit Union Name: ___________________________________________________________
Cycle Date: __________________
PAYMENT SYSTEMS INFORMATION (CONTINUE)
Item Processing (Paper)
Number of Transactions
Acct Code
$ Amount of Transactions
Acct Code
1. Inclearings
6638
6641
2. Return items - Inclearings
6639
6642
3. Deposit Services
6640
6643
Item Processing (Image Capture)
Number of Transactions
Acct Code
$ Amount of Transactions
Acct Code
1. Inclearings
6644
6647
2. Return items - Inclearings
6645
6648
3. Deposit Services
6646
6649
Count
Acct Code
4. Settlement - Credit / Deposit
6650
No. of credit unions subscribed
6651
6653
No. of credit unions subscribed
6654
6655
Number of Transactions
Acct Code
1. ATM Card Program
Description / No. of Credit Unions
2. Debit Card Program
Description / No. of Credit Unions
3. Other Card Program
Description / No. of Credit Unions
4. Driving ATM Terminals
Suspicious Activity Report (SAR) Filings
Acct Code
6652
5. Settlement - Debit / Withdrawal
Card Programs
Total $ Amount
Current Month
$ Amount of Transactions
Acct Code
6656
6657
6658
6659
6660
6661
6662
6663
6664
6665
6666
6667
6668
6669
Acct Code
Year to Date
Acct Code
1. Structuring
6670
6671
2. Terrorist Financing
6672
6673
3. Fraud
6674
6675
4. Money Laundering
6676
6677
5. Other Suspicious Activity
6678
6679
OMB No. 3133-0067
Expires
NCUA 5310 Call Report
Page 20
| File Type | application/pdf |
| File Modified | 2016-08-11 |
| File Created | 2016-07-25 |