NCUA 5310 Call Rep Corporate Credit Union Call Report

Corporate Credit Union Monthly Call Report and Annual Report of Officers

Private_5310 CallReport_2017_Template

OMB: 3133-0067

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NATIONAL 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THIS FORM IS EFFECTIVE 10/31/2016 UNTIL SUPERSEDED BY ANOTHER FORM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

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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
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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

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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

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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

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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
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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

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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

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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

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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


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