NCUA 5310 Corp Cal DRAFT Jan 2021 Corp CU Call Report

Corporate Credit Union Monthly Call Report and Annual Report of Officers

Draft_NCUA 5310_2021 January Update 12_14_20.xlsx

Corporate Credit Union Monthly Call Report

OMB: 3133-0067

Document [xlsx]
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Overview

Cover Page
1-SFC STMT FIN COND
2-SFC STMT FIN COND (2)
3-SFC STMT FIN COND (3)
4-SFC STMT FIN COND (4)
5-IS INC STMT
6-IS INC STMT (2)
7-DETAILED INVESTMENT INFO
8-DERIVATIVES (1)
9-DERIVATIVES (2)
10-DERIVATIVES (3)
11-DERIVATIVES (4)
12-DERIVATIVES (5)
13-DERIVATIVES (6)
14-DERIVATIVES (7)
15-ADDITIONAL INVESTMENT INFO
16-ADDITIONAL LOAN INFORMATION
17-LIQUIDITY REPORT
18-INVESTMENT CONCENTRATION
19-COUNTERPARTY CONCENTRATION
20-CAPITAL, NEV and WAL
21-CAPITAL, NEV and WAL (2)
22-PCC CALCULATION
23-RISK WEIGHTING
24-CUSO & MISC
25-PSI PAYMENT
26-PSI PAYMENT (2)


Sheet 1: Cover Page

OMB No. 3133-0067








DRAFT























NATIONAL CREDIT UNION ADMINISTRATION






ALEXANDRIA, VA 22314-3428






OFFICIAL BUSINESS
































5310 CORPORATE CREDIT UNION CALL REPORT
FORM AND INSTRUCTIONS






























MUST BE RECEIVED BY 27th OF THE MONTH
FOLLOWING THE CYCLE END DATE
THIS FORM IS EFFECTIVE 1/1/2017 UNTIL SUPERSEDED BY ANOTHER FORM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 January, 2021. 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].




















DRAFT









Sheet 2: 1-SFC STMT FIN COND

STATEMENT OF FINANCIAL CONDITION










ASSETS


Amount Acct Code



1
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)
5441





f. Compensating Balances (U.S. Banks and CUs)
5424D





g. Compensating Balances (Foreign Banks)
5425D





h. Uncollected Funds from Banks
5374





i. Uncollected Funds from Federal Reserve Banks
5375





j. Other Items Due
5376





k. Other Cash Items
5424E





l. Other Cash (foreign)
5425E













2
Total Investments
5439





a. Total Debt Securities Held-to-Maturity
5450A





a.1. If ASC 326 (CECL) was early adopted -please enter the amount of the Allowance for Credit Losses on HTM included in Account 5450A (above).
5450A1





b. Total Debt Securities Available for Sale
5451





c. Total Debt 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





h. Certificates of Deposit (including SimpliCD)
5424B





i. Certificates of Deposit (Foreign Banks)
5425B





j. Other Investments
6694













3
Loans - Net
5407




a. Guaranteed Loans to Member Credit Unions








1. CLF Lines of Credit (NCUSIF Guaranteed)
5380





2. Other
5382














b. Credit Union Loans 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


6023



5. Other
5388
5393
6024

Sheet 3: 2-SFC STMT FIN COND (2)

STATEMENT OF FINANCIAL CONDITION (CONTINUED)












ASSETS (CONTINUED)










3










c. Loan Participations Corp CU Acct Code NPCU Acct Code Other Acct Code Total Acct Code



1. Loan Participations Purchased
5395
6026
5396
6027



2. Loan Participations Sold (Enter as Negative Amount)
5397
6028
6029
6030














d. All Other Loans
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 (leave blank if ASC 326 (CECL) was early adopted)

5406

x


e.1 Allowance for Credit Losses on Loans and Leases if ASC 326 (CECL) was early adopted

5406A

x













4
Fixed Assets (net)

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
















5
Goodwill and Intangibles

5901






a. Goodwill

5474






b. Intangibles

5475
















6
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




Sheet 4: 3-SFC STMT FIN COND (3)

STATEMENT OF FINANCIAL CONDITION (CONTINUED)









LIABILITIES












Amount Acct Code

7 Borrowings

5479



a. Borrowings from Other Corporates or Credit Unions


5479B



b. Commercial Paper


5479D



c. Pass-Through Borrowings as CLF Agent


5479F



d. Corporate Securities Sold Under Agreement to Repurchase


5479I



from Others for Arbitrage




e. Members Securities Sold Under Agreement to Repurchase
5479J



from Others for Arbitrage




f. Corporate Securities Sold Under Agreement to Repurchase
5479M



from Others for Liquidity




g. Member Securities Sold Under Agreement to Repurchase
5479N



from Others for Liquidity



h. Fed Funds Purchased from Other Corporates


5479P



i. Other Borrowings


5479C

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


TOTAL LIABILITIES


5610






SHARES AND EQUITY
















14 TOTAL SHARES


5903












Member















a. Daily/Overnight Shares


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/Overnight 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


5493

Sheet 5: 4-SFC STMT FIN COND (4)

STATEMENT OF FINANCIAL CONDITION (CONTINUED)










SHARES AND EQUITY (CONTINUED)


















15 MEMBER CAPITAL


Amount Acct Code



a. Perpetual Contributed Capital (PCC)- Members



5500J



b. PCC-Nonmembers




5500J1














Balance Acct Code Amortized Acct Code Net Acct Code



c. Non-Perpetual Capital Accounts (NCA)
5906
5500L
5500K











16 Corporate Reserves





5500B

17 Undivided Earnings





5500H

18 Other Reserves





5500C

19 Equity Acquired in a Business Combination





5500D

20 Miscellaneous Other Equity





6001H

21 Accumulated Unrealized G/L on AFS Debt Securities





5500E

22 Accumulated ASC 815 (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

Sheet 6: 5-IS INC STMT

INCOME STATEMENT





INTEREST INCOME

Amount Acct Code



1
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. Commercial Debt Obligations and Commercial Mortgage Backed Securities
5315

m. Municipal Securities
5316

n. Corporate CUSOs (Do not include income that was eliminated due to consolidation)
5317

o. Other Investments
5318





2
Loan Interest Income
5100







TOTAL INTEREST INCOME
5105





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







NET INTEREST INCOME
5111





OTHER INCOME








4 a. Fee Income
5110

b. Miscellaneous Operating Income
5120

c. Trading Gains/Losses (Realized and Unrealized)
5319

d. Gain (Loss) on Investment 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


1. Total OTTI
5321A


2. Less OTTI losses in Other Comprehensive Income (per GAAP)
5321B

i. Non operating income/expense
5150

Sheet 7: 6-IS INC STMT (2)

INCOME STATEMENT (CONTINUED)





EXPENSES

Amount Acct Code



5 OPERATING EXPENSES
5331

a. Employee Compensation and Benefits
5324

b. Travel and Conference
5325A

c. Office Occupancy
6063

d. Office Operations
6064

e. Educational and Promotional Expenses
5325B

f. Loan Servicing
6065

g. Professional and Outside Services
5326C

h. NCUSIF Premium
5170

i. Temporary Corporate CU Assessment
5180

j. Other Member Insurance
5190

k. Operating Fee (Exam and/or supervision fees)
5195

l. Miscellaneous Operating Expenses
5330





OTHER EXPENSE/INCOME ITEMS








6 Intangible/Goodwill Amortization
6059
7 Minority Interest (CUSO)
5200
8 Provision for Loan and Lease Loss (skip to 8.a.1 if ASC 326 (CECL) was early adopted).
5329
8.a Credit Loss Expense

5329A


1. Credit Losses on Loans and Leases
5329B


2. Credit Losses on Available for Sale Debt Securities
5329C


3. Credit Losses on Hold to Maturity Debt Securities
5329D


4. Credit Losses on Off Balance Sheet Credit Exposures
5329E












NET INCOME
5205





9 Extraordinary Items
5210
10 Cumulative Effect of Changes in Acctg. Principle
5220





11 NET INCOME AFTER EXTRAORDINARY ITEMS & OTHER ADJUSTMENTS
5225





12 Equity Transfer for PCC Dividends
5230





13 NET CONTRIBUTION TO EQUITY
5235

Sheet 8: 7-DETAILED INVESTMENT INFO

INVESTMENT DETAIL














GOVERNMENT AGENCY NON-MORTGAGE RELATED ISSUES

HTM Fair Value Acct Code HTM Book Value Acct Code AFS Fair Value Acct Code AFS Book Value Acct Code Trading Fair Value Acct Code
1 U.S. Government and Government Guaranteed Obligations
6100
6100A
6100B
6100C
6100D
2 Obligations of U.S. Government Sponsored Enterprises
6101
6101A
6101B
6101C
6101D














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


SUBTOTAL
6107
6107A
6107B
6107C
6107D














4. Small Business Administration (SBA) Securities


6107E
6107F
6107G
6107H
6107I














PRIVATELY ISSUED MORTGAGE RELATED ISSUES












5 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


SUBTOTAL
6111
6111A
6111B
6111C
6111D














ASSET BACKED SECURITIES












6 a. Credit Cards
6112
6112A
6112B
6112C
6112D

b. Autos
6113
6113A
6113B
6113C
6113D

c. Auto Dealer FloorPlan
6113E
6113G
6113I
6113K
6113M

d. Equipment
6113F
6113H
6113J
6113L
6113N

e. Home Equity
6114
6114A
6114B
6114C
6114D

f. Student Loans (FFELP guaranteed)
6115
6115A
6115B
6115C
6115D

g. Student Loans (non FFELP)
6116
6116A
6116B
6116C
6116D

h. Other
6117
6117A
6117B
6117C
6117D


SUBTOTAL
6118
6118A
6118B
6118C
6118D














7 Commercial Mortgage Backed Securities (CMBS)
6119
6119A
6119B
6119C
6119D

a CMBS - GSE
6119E
6119G
6119I
6119K
6119M

b CMBS - Private
6119F
6119H
6119J
6119L
6119N














8 Mutual Funds
6120
6120A
6120B
6120C
6120D














COMMERCIAL DEBT OBLIGATIONS












9 a. Commercial Paper
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














10 Municipal Securities
6126
6126A
6126B
6126C
6126D
















TOTAL
6127
5450A
6127B
5451
5452

Sheet 9: 8-DERIVATIVES (1)

DERIVATIVES
DERIVATIVES






















Effective/ Purchase Date Type of Derivative Contract Notional Value Fair Value Gain/Loss Maturity Amortizing Qualifies for Hedge Accounting Purchase Premium (for cap/floor) Remaining Unamortized Premium Interest Rate Swap - Pay Interest Rate Swap - Receive Counterparty or Clearing House Fair Value of Collateral
(A6680 - A6680D) (A6681 - A6681D) (A6682 - A6682D) (A6683 - A6683D) (A6684 - A6684D) (A6685 - A6685D) (A6686 - A6686D) (A6687 - A6687D) (A6688 - A6688D) (A6689 - A6689D) (A6690 - A6690D) (A6691 - A6691D) (A6692 - A6692D)


































































Sheet 10: 9-DERIVATIVES (2)

DERIVATIVES (CONTINUED)
DERIVATIVES






















Effective/ Purchase Date Type of Derivative Contract Notional Value Fair Value Gain/Loss Maturity Amortizing Qualifies for Hedge Accounting Purchase Premium (for cap/floor) Remaining Unamortized Premium Interest Rate Swap - Pay Interest Rate Swap - Receive Counterparty or Clearing House Fair Value of Collateral
(A6680E - A6680I) (A6681E - A6681I) (A6682E - A6682I) (A6683E - A6683I) (A6684E - A6684I) (A6685E - A6685I) (A6686E - A6686I) (A6687E - A6687I) (A6688E - A6688I) (A6689E - A6689I) (A6690E - A6690I) (A6691E - A6691I) (A6692E - A6692I)


































































Sheet 11: 10-DERIVATIVES (3)

DERIVATIVES (CONTINUED)
DERIVATIVES






















Effective/ Purchase Date Type of Derivative Contract Notional Value Fair Value Gain/Loss Maturity Amortizing Qualifies for Hedge Accounting Purchase Premium (for cap/floor) Remaining Unamortized Premium Interest Rate Swap - Pay Interest Rate Swap - Receive Counterparty or Clearing House Fair Value of Collateral
(A6680J - A6680N) (A6681J - A6681N) (A6682J - A6682N) (A6683J - A6683N) (A6684J - A6684N) (A6685J - A6685N) (A6686J - A6686N) (A6687J - A6687N) (A6688J - A6688N) (A6689J - A6689N) (A6690J - A6690N) (A6691J - A6691N) (A6692J - A6692N)


































































Sheet 12: 11-DERIVATIVES (4)

DERIVATIVES (CONTINUED)
DERIVATIVES






















Effective/ Purchase Date Type of Derivative Contract Notional Value Fair Value Gain/Loss Maturity Amortizing Qualifies for Hedge Accounting Purchase Premium (for cap/floor) Remaining Unamortized Premium Interest Rate Swap - Pay Interest Rate Swap - Receive Counterparty or Clearing House Fair Value of Collateral
(A6680P - A6680T) (A6681P - A6681T) (A6682P - A6682T) (A6683P - A6683T) (A6684P - A6684T) (A6685P - A6685T) (A6686P - A6686T) (A6687P - A6687T) (A6688P - A6688T) (A6689P - A6689T) (A6690P - A6690T) (A6691P - A6691T) (A6692P - A6692T)


































































Sheet 13: 12-DERIVATIVES (5)

DERIVATIVES (CONTINUED)
DERIVATIVES






















Effective/ Purchase Date Type of Derivative Contract Notional Value Fair Value Gain/Loss Maturity Amortizing Qualifies for Hedge Accounting Purchase Premium (for cap/floor) Remaining Unamortized Premium Interest Rate Swap - Pay Interest Rate Swap - Receive Counterparty or Clearing House Fair Value of Collateral
(A6680U - A6680Y) (A6681U - A6681Y) (A6682U - A6682Y) (A6683U - A6683Y) (A6684U - A6684Y) (A6685U - A6685Y) (A6686U - A6686Y) (A6687U - A6687Y) (A6688U - A6688Y) (A6689U - A6689Y) (A6690U - A6690Y) (A6691U - A6691Y) (A6692U - A6692Y)


































































Sheet 14: 13-DERIVATIVES (6)

DERIVATIVES (CONTINUED)
DERIVATIVES






















Effective/ Purchase Date Type of Derivative Contract Notional Value Fair Value Gain/Loss Maturity Amortizing Qualifies for Hedge Accounting Purchase Premium (for cap/floor) Remaining Unamortized Premium Interest Rate Swap - Pay Interest Rate Swap - Receive Counterparty or Clearing House Fair Value of Collateral
(A6680Z - A6680AD) (A6681Z - A6681AD) (A6682Z - A6682AD) (A6683Z - A6683AD) (A6684Z - A6684AD) (A6685Z - A6685AD) (A6686Z - A6686AD) (A6687Z - A6687AD) (A6688Z - A6688AD) (A6689Z - A6689AD) (A6690Z - A6690AD) (A6691Z - A6691AD) (A6692Z - A6692AD)


































































Sheet 15: 14-DERIVATIVES (7)

DERIVATIVES (CONTINUED)
DERIVATIVES






















Effective/ Purchase Date Type of Derivative Contract Notional Value Fair Value Gain/Loss Maturity Amortizing Qualifies for Hedge Accounting Purchase Premium (for cap/floor) Remaining Unamortized Premium Interest Rate Swap - Pay Interest Rate Swap - Receive Counterparty or Clearing House Fair Value of Collateral


A6682AE A6683AE


A6687AE A6688AE


A6692AE
TOTAL












Sheet 16: 15-ADDITIONAL INVESTMENT INFO

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 Borrowings



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

5 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

6001P


c. Other Assets

6002C


1. Split Dollar Collateral Assignment Arrangements

6002D


2. Endorsement Split Dollar Arrangements

6002E


3. Other Insurance

6002F


4. Other Non-insurance

6002G


TOTAL

6002

Sheet 17: 16-ADDITIONAL LOAN INFORMATION

ADDITIONAL LOAN INFORMATION






















LOAN BACKGROUND INFORMATION



Amount Acct Code












1 Outstanding Loans to Credit Unions of Corporate Officials



5408



2 Approved Lines of Credit to Credit Unions of Corporate Officials



5409



3 Outstanding Loans to Leagues and Affiliated Parties



5411



4 Approved Lines of Credit to Leagues and Affiliated Parties



5412



5 Total Lines to Watchlist Institutions and Other Parties



5413

























DELINQUENT LOANS



30 to 60 Days Acct Code 61 to 90 Days Acct Code 91+ Days Acct Code





6 Guaranteed Loans to Member Credit Unions



5414A
5415A
5416A
7 All Other Loans to Member Credit Unions



5414B
5415B
5416B
8 Loans to Credit Unions that are not Members



5414C
5415C
5416C
9 All Other Loans (including participation loans)



5414D
5415D
5416D

TOTAL DELINQUENT LOANS



5414
5415
5416






















LOAN CHARGE OFFS AND RECOVERIES (THIS MONTH)



Charge Offs Acct Code Recoveries Acct Code Net Charge Offs Acct Code





10 Loans to Member Credit Unions



5417A
5418A
5419A
11 Loans to Credit Unions that are not Members



5417B
5418B
5419B
12 All Other Loans



5417C
5418C
5419C

TOTAL LOANS CHARGED OFF & RECOVERED



5417
5418
5419

Sheet 18: 17-LIQUIDITY REPORT

LIQUIDITY REPORT















1. REMAINING MATURITY SCHEDULE





























Assets
Liabilities


MATURITY
Cash Acct Code Investments Acct Code Loans Acct Code Shares Acct Code Borrowings Acct Code







1- day
5343H
5343A
5342A
5341A
5340A



2-30 days
5343I
5343B
5342B
5341B
5340B



31-90 days
5343J
5343C
5342C
5341C
5340C



91-180 days


5343D
5342D
5341D
5340D



181 days < 1 yr.


5343E
5342E
5341E
5340E



1-3 years


5343F
5342F
5341F
5340F



> 3 years


5343G
5342G
5341G
5340G



TOTALS
5343K
5343
5342
5341
5340















2. LIQUIDITY COMMITMENTS





Contractual Amount Acct Code Outstanding Amount Acct Code Last Test Date Acct Code










INFLOWS







Advised / Revocable LOC




5344A
5344B
5344C



Committed / Irrevocable LOC




5345A
5345B
5345C



Commercial Paper




5346A
5346B
5346C



MTN Program




5347A
5347B
5347C



Federal Reserve Discount Window




5347A1
5347B1
5347C1



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

















OUTFLOWS













Advised / Revocable LOC




5353A
5353B
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


Sheet 19: 18-INVESTMENT CONCENTRATION


INVESTMENT CONCENTRATION LIMITS
PART A












INVESTMENTS BY SECTORS AV Acct Code FV Acct Code Diff AV to FV Acct Code WAL Acct Code AWAL Acct Code Duration Acct Code
1 Mortgage-Backed Securities (MBS) (not including CMBS)
5460A
5461A
5462A
5463A
5831A
5464A
2 Commercial MBS
5460B
5461B
5462B
5463B
5831B
5464B
3 FFELP Student Loan Asset-Backed Securities (ABS)
5460C
5461C
5462C
5463C
5831C
5464C
4 Private Student Loan ABS
5460D
5461D
5462D
5463D
5831D
5464D
5 Auto Loan/Lease ABS
5460E
5461E
5462E
5463E
5831E
5464E
6 Credit Card ABS
5460F
5461F
5462F
5463F
5831F
5464F
7 Other ABS, Not Listed in Items 3 to 6
5460G
5461G
5462G
5463G
5831G
5464G
8 Corporate Debt Obligations
5460H
5461H
5462H
5463H
5831H
5464H
9 Municipal Securities
5460I
5461I
5462I
5463I
5831I
5464I
10 Registered Investment Companies
5460J
5461J
5462J
5463J
5831J
5464J
11 All Other Investments Not Listed in Items 1 through 10
5460K
5461K
5462K
5463K
5831K
5464K

TOTAL
5460
5461
5462
5463
5831
5464




























PART B

Corporate Concentration Regulatory Maximum

CALCULATIONS Capital Acct Code Capital Based Acct Code Asset Based Acct Code % Capital Acct Code % Assets Acct Code

1 Mortgage-Backed Securities (MBS) (not including CMBS)
5500Q
5466A
5467A
5468A
5469A

2 Commercial MBS
5500Q
5466B
5467B
5468B
5469B

3 FFELP Student Loan Asset-Backed Securities (ABS)
5500Q
5466C
5467C
5468C
5469C

4 Private Student Loan ABS
5500Q
5466D
5467D
5468D
5469D

5 Auto Loan/Lease ABS
5500Q
5466E
5467E
5468E
5469E

6 Credit Card ABS
5500Q
5466F
5467F
5468F
5469F

7 Other ABS, Not Listed in Items 3 to 6
5500Q
5466G
5467G
5468G
5469G

8 Corporate Debt Obligations
5500Q
5466H
5467H
5468H
5469H

9 Municipal Securities
5500Q
5466I
5467I
5468I
5469I

10 Registered Investment Companies
5500Q
5466J
5467J
5468J
5469J

11 All Other Investments Not Listed in Items 1 through 10
5500Q
5466K
5467K
5468K
5469K


Sheet 20: 19-COUNTERPARTY CONCENTRATION

INVESTMENT ISSUER CONCENTRATION LIMITS

















Obligors and Counterparties: Acct Code Investments Exempt Under 704.6(b) Acct Code Investments Subject to 704.6(c) Acct Code Total Investments Limited to $5 Million Acct Code Total Investments Limited to 25% of Capital Acct Code Total Investments Limited to 50% of Capital Acct Code Total Investments Limited to 100% of Capital Acct Code Total Investments Limited to 200% of Capital Acct Code
1)
5801A
5802A
5803A
5804A
5805A
5807A
5809A
5811A
2)
5801B
5802B
5803B
5804B
5805B
5807B
5809B
5811B
3)
5801C
5802C
5803C
5804C
5805C
5807C
5809C
5811C
4)
5801D
5802D
5803D
5804D
5805D
5807D
5809D
5811D
5)
5801E
5802E
5803E
5804E
5805E
5807E
5809E
5811E
6)
5801F
5802F
5803F
5804F
5805F
5807F
5809F
5811F
7)
5801G
5802G
5803G
5804G
5805G
5807G
5809G
5811G
8)
5801H
5802H
5803H
5804H
5805H
5807H
5809H
5811H
9)
5801I
5802I
5803I
5804I
5805I
5807I
5809I
5811I
10)
5801J
5802J
5803J
5804J
5805J
5807J
5809J
5811J
11)
5801K
5802K
5803K
5804K
5805K
5807K
5809K
5811K
12)
5801L
5802L
5803L
5804L
5805L
5807L
5809L
5811L
13)
5801M
5802M
5803M
5804M
5805M
5807M
5809M
5811M
14)
5801N
5802N
5803N
5804N
5805N
5807N
5809N
5811N
15)
5801P
5802P
5803P
5804P
5805P
5807P
5809P
5811P
TOTALS

5802
5803
5804
5805
5807
5809
5811

Sheet 21: 20-CAPITAL, NEV and WAL

NEV AND CAPITAL MEASURES
NEV AND WAL



1
NEV Amount 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





2
WAL
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
Retained Earnings
6693

a. Corporate Reserves
5500B

b. Undivided Earnings
5500H

c. Other Reserves
5500C

d. Accumulated Net Income not closed to Undivided Earnings
5500I

e. Equity Acquired in a Business Combination
5500D














Acct Code
4
Tier 1 Capital
5506A

a. Retained Earnings
6693

b. Allowable Perpetual Contributed Capital (PCC)
6062

c. The corporate's intangible assets that exceed one half percent of its moving daily average net assets
5562

d The corporate's investments, both equity and debt, in unconsolidated CUSOs
5563

e PCC contributed to another corporate credit union and NCA maintained at another credit union
5564

f Other (refer to the 5310 instructions)
5564A




















Sheet 22: 21-CAPITAL, NEV and WAL (2)

NEV AND CAPITAL MEASURES (CONTINUED)








Amount Acct Code
5
Tier 2 Capital
6060

a. NCA
5500K

b. Allowance for loan and lease losses under GAAP to a maximum of 1.25% of Risk Weighted assets
6403

b. 45% of unrealized gains on available for sale "equity securities" (as defined by Part 704.1) with readily determinable fair values
6404

d. Any PCC deducted from Tier 1 capital
6001E









Acct Code
6
Total Capital
5500Q

a. Tier 1 Capital
5506A

b. Tier 2 Capital
6060

c. Equity Investments not deducted when Calculating Tier1 Capital
5565





7
Summary of Calculated Regulatory Ratios
Acct Code

a. Tier 1 Capital or Leverage Ratio
6000A

b. Tier 1 Risk Based Capital Ratio
5505

c. Total Risk Based Capital Ratio
5506

d. Retained Earnings Ratio
6693A





DANA AND EBA INFORMATION



8
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)
5544C





9
Average daily balance transfers to the FRB under the EBA program
5841





10
PCC Owned by non-federally insured credit unions
6695










Sheet 23: 22-PCC CALCULATION


PCC CALCULATION





A.
Is the Retained Earnings Ratio above 2.50%? Yes/No 6696


Fixed Text below



Yes and all PCC is included in Tier 1 Capital the calculation below is not applicable



No, Refer to Section B below for PCC to be included in Tier 1 Capital











B.
PCC calculation if the Retained Earning Ratio is below 2.5%




Amount Acct Code

1. Retained Earnings
6693

2. PCC owned by Federally Insured Credit Unions (FICU)
6697

3. PCC Owned by FICUs minus Retained Earnings
6001C






4. MDANA
5544B

5. 2% of MDANA
6002B






6. Amount of PCC Excluded from Tier 1 Capital
6001E

7. Amount of PCC Included in Tier 1 Capital
6062






8. MDANA Less Excluded PCC
6003
















































































Sheet 24: 23-RISK WEIGHTING

RISK WEIGHTING


















BALANCE SHEET ASSET CATEGORIES Totals from Schedule SFC Acct Code 0% Acct Code 20% Acct Code 50% Acct Code 100% 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
3 Total Securities Held to Maturity
5450A
5814C
5815C
5816C
5817C
5818C
4 Total Securities Available for Sale
5451
5814D
5815D
5816D
5817D
5818D
5 Total Securities in Trading Portfolio
5452
5814E
5815E
5816E
5817E
5818E
6 Other Investments
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
9 Accrued Income and Other Assets
5902A
5814I
5815I
5816I
5817I
5818I
10 Total Balance Sheet Items (1 - 9)
5813
5814
5815
5816
5817
5818























Allocation of Risk Weight Categories
OFF BALANCE SHEET CATEGORIES Face Value or Notional Amount (A) Acct Code Credit Conversion Factor (B) Acct 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
11 Off-Balance Sheet derivative contracts
5819A
5820A
5821A
5822A
5823A
5824A
5825A
5826A
12 Advised/Revocable Lines of Credit (LOC)
5819B
5820B
5821B
5822B
5823B
5824B
5825B
5826B
13 Committed/Irrevocable LOC
5819C
5820C
5821C
5822C
5823C
5824C
5825C
5826C
14 Loan Participation Commitments
5819D
5820D
5821D
5822D
5823D
5824D
5825D
5826D
15 Forward Commitments
5819E
5820E
5821E
5822E
5823E
5824E
5825E
5826E
16 Irrevocable Standby Letters of Credit
5819F
5820F
5821F
5822F
5823F
5824F
5825F
5826F
17 Indemnification of Members/Securities Lent
5819G
5820G
5821G
5822G
5823G
5824G
5825G
5826G
18 Other Off-Balance Sheet items
5819H
5820H
5821H
5822H
5823H
5824H
5825H
5826H
19 Total Off-Balance Sheet items (11 - 18)
5819


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)










5829






















































Sheet 25: 24-CUSO & MISC

CUSO AND MISCELLANEOUS




CREDIT UNION SERVICE ORGANIZATIONS (CUSO)




Amount Acct Code
1. List the net income attributed to consolidated CUSO activity
6050




2. List the net assets attributed to consolidated CUSO activity
6051




3. Dollar amount of loans to corporate CUSOs
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




Value Acct Code
1. Number of credit union members
5546




2. Number of non-credit union members
6000J




3. Number of all current members
5545




4. Does the corporate share expenses with an affiliated group
5549




5. Number of full-time employees or full-time equivalents
564A




6. Number of part-time employees
564B
































































Sheet 26: 25-PSI PAYMENT

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

Sheet 27: 26-PSI PAYMENT (2)

PAYMENT SYSTEMS INFORMATION (CONTINUED)







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 Total $ Amount Acct Code
4 Settlement - Credit / Deposit
6650
6651

No. of credit unions subscribed 6652

5 Settlement - Debit / Withdrawal 6653
6654

No. of credit unions subscribed 6655








CARD PROGRAMS Number of Transactions Acct Code $ Amount of Transactions Acct Code
1 ATM Card Program
6656
6657
2 Debit Card Program
6660
6661
3 Other Card Program
6664
6665
4 Driving ATM Terminals
6668
6669





SUSPICIOUS ACTIVITY REPORT (SAR) FILINGS Current Month 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
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