NCUA Call Report

Credit Union Name:______________________________

Federal Charter/Certificate Number:________________

LOANS & LEASES 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 16. 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
2. Payday Alternative Loans (PALs I and PALs II) (FCU Only)
3. Non-Federally Guaranteed Student Loans
4. All Other Unsecured Loans/Lines of Credit
5. New Vehicle Loans
6. Used Vehicle Loans
7. Leases Receivable
8. All Other Secured Non-Real Estate Loans/Lines of Credit
9. Loans/Lines of Credit Secured by a First Lien on a single 1- to 4Family Residential Property
10. Loans/Lines of Credit Secured by a Junior Lien on a single 1- to 4Family Residential Property
11. All Other Real Estate Loans/Lines of Credit

Acct

Number of Loans

Acct

Amount

Acct

521
522A
595A
522
523
524
565
595B

993
994A
963A
994
958
968
954
963C

396
397A
698A
397
385
370
002
698C

563A

959A

703A

562A

960A

386A

562B

960B

386B

900K4
900P
025A1

718A5
400P
025B1

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

525
526
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 (PALs I and PALs II) Granted Year-to-Date (also include amount
in item 15) (Federal credit union ONLY)

MISCELLANEOUS LOAN INFORMATION

Number

Number

18. Non-Commercial Loans (contained in items 1 - 11 above)
a. 1. Small Business Administration
a. 2. Paycheck Protection Program (Included in 18.a.1.)
b.
Other Government Guaranteed
19. Commercial Loans (contained in items 12 - 13 above)

Acct

Amount

031C

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

GOVERNMENT GUARANTEED LOANS

Acct
031A

Outstanding
Balance

Acct
963B
995

Acct

Acct
031B
031D

Amount

Guaranteed
Portion

Acct
698B
956

Acct

LN0050
LN0056
LN0053

LN0051
LN0057
LN0054

LN0052
LN0055

a.

Small Business Administration

691B1

691C1

691C2

b.

Other Government Guaranteed

691P

691P1

691P2

FCU - Federal Credit Union

OMB No. 3133-0004

NCUA 5300
Effective March 31June 30, 2020
Previous Editions Are Obsolete

Page 6

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

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)
1.
2.

Amount Committed
Directly by Credit
Union

Acct
814K1

OMB No. 3133-0004

Acct

Total Amount

Acct

814K2

814K

814J3
814A6
813A1

814J4
814A7
813B1

814J5
814A8
813A2

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

811D2
812B1
815B1
822B1
811E2
811B4
811C4
816B4
816T2
816A2

811D
812C
815C
822C
811E
811B5
811C5
816B5
816T
816A
818

4. Dollar Amount of Pending Bond Claims
CONTINGENT LIABILITIES
5. Loans Transferred with Limited Recourse Qualifying for Sales Accounting
6. Other Contingent Liabilities
CREDIT AND BORROWING ARRANGEMENTS
7. Amount of Borrowings Subject to Early Repayment at Lender’s Option
8. Assets Pledged to Secure Borrowings
9. Small Business Administration Paycheck Protection Program loans collateralizing Federal Reserve Bank PPP Liquidity Facility loans
10. Lines of Credit
Uncommitted LOC
Acct
Committed LOC
Acct
884A1
A. Corporate Credit Unions
884A2
884C1
B. Natural Person Credit Unions
884C2
884D1
C. Other Credit Lines
884D2
884E
D. TOTAL
882
10. Borrowings
Draws Against LOC Acct
Term Borrowings
Acct
885A
A. Corporate Credit Unions
885B
885A1
B. Natural Person Credit Unions
885B1
885A2
C. Other Sources
885B2
885A3
D. FHLB
885B3
E. CLF
885B4
F. FRB
1. FRB Paycheck Protection Program Liquidity Facility loans
885A4
G. TOTAL
885B5

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Amount Committed
through
Third Party/Indirect

819
818A

Total Amount

Other Borrowings

Acct
884
884C
884D
881
Acct Total Borrowings
885C
885C1
885C2
885C3
885C4
885C5
LC0085
885C6

865A
878
LC0047

Acct
885D
885D1
885D2
885D3
885D4
885D5
885D6

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
1.
2.
3.
4.
5.
6.

Undivided Earnings
Regular Reserves
Appropriation for Non-Conforming Investments (State Credit Union ONLY)
Other Reserves (Appropriations of Undivided Earnings)
Subordinated Debt included in Net Worth
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
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)

Amount

Acct
940
931
668
658
925A
602

Acct
1004A
1004B
1004C
1004
997

DENOMINATOR: TOTAL ASSETS
Amount
9. Total Assets (Acct 010) (quarter-end) excluding SBA PPP loans collateralizing FRB PPP Liquidity Facility loans (Acct LN004

Acct
NW010

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.
010A
010B
010C

10. Average of Daily Assets over the calendar quarter
11. Average of the three month-end balances over the calendar quarter
12. The average of the current and three preceding calendar quarter-end balances
Net Worth Calculation and Classification
Amount

Acct

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) - Complex credit unions only, see Section 702.103

999
999A

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.)

700
701

ASC Topic 326 - Undivided Earnings adjustment
Amount
17. Select the fiscal year 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 June 30, 2020
Previous Editions Are Obsolete

Acct
NW0001
NW0002

Page 12

Credit Union Name:_________________________________

Federal Charter/Certificate Number:________________

STANDARD COMPONENTS OF
RISK BASED NET WORTH (RBNW) REQUIREMENT AS OF: _______________
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.
The information below is provided only for your information. No credit union is required to provide input on this page.
Information entered elsewhere will populate the line items below in CUOnline.

Risk portfolio

Dollar balance

Amount as
Risk
percent of quarterweighting
end total assets

Amount
times risk
weighting

Standard
component

Quarter-end total assets - Assets, line 28 (Acct 010)
Assets, line 28 (Acct 010) less SBA PPP loans collateralizing FRB PPP Liquidity Facility loans (Acct LC0047)
1. Long-term real estate loans (Acct 710 - Acct 718 - Acct 712)

Threshold amount: 0 to 25%
a.
Excess amount: over 25%
b.
2. MBLs outstanding Schedule A (Acct 400)

Threshold amount: 0 to 15%
a.
Threshold amount: >15 to 25%
b.
Excess amount: over 25%
c.
3. Investments: Weighted-average life:
a. Page 1 Lines 2d, 3 and 17: 0 to 1 year (Acct 799A1
+ Acct 730B + Acct 730C - Acct 738A - Acct 739A)
b. > 1 year to 3 years (Acct 799B - Acct 738B - Acct 739B)
c. > 3 years to 5 years (Acct 799C1 - Acct 738C - Acct 739C)
d. > 5 years to 10 years (Acct 799C2 - Acct 738D - Acct 739D)
e. > 10 years (Acct 799D - Acct 738E - Acct 739E)
4. Low-risk assets
a. Acct 730A + Acct 794 + Acct 740+LN0057

b. Sum of risk portfolios 1 through 4 above
5. Average-risk assets
a. Assets (Acct 010) less risk portfolio items 1 - 4 above
6. Loans sold with recourse
a. Page 11, line 5 (Acct 819)
7. Unused MBL commitments
a. Schedule A (Acct 814B)
8. Allowance
a. Credit limited to 1.5% of loans, Assets, Acct 719 or Acct AS0048
Sum of standard components: RBNW requirement
(Acct 999B)

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 13