Page 22 Call Report Change

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE G
PCA NET WORTH CALCULATION WORKSHEET AS OF: _______________

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A credit union is not required to provide input on this page unless it has chosen an alternative total assets option offered on items 9 through 11 to calculate the Net Worth Ratio, made a one-time
adjustment to Undivided Earnings due to the adoption of ASC Topic 326, completed a merger or acquisition after 12/31/2008, or Subordinated Debt included in Net Worth to report in item 5.
Information entered on other schedules will populate items below in the CUOnline system, excluding items 5, 6a - 6d, optional items 9, 10 and 11 and ASC Topic 326 items 16 and 17.
NET WORTH TO TOTAL ASSETS RATIO CALCULATION
NUMERATOR: NET WORTH

Amount

1. Undivided Earnings

Account
940

2. Appropriation for Non-Conforming Investments (State Credit Union ONLY)

668

These fields will 
pre‐populate.

3. Other Reserves (Appropriations of Undivided Earnings)

658

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

602

5. Subordinated Debt included in Net Worth

925A

6. 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)

Amount

Complete these fields if 
a merger/ acquisition 
was completed AFTER 
12/31/2008.

Account
1004A
1004B
1004C

d. Current Quarter's Total Adjusted Retained Earnings acquired through Business Combinations (Accounts 1004A + 1004B - 1004C)

1004

7. TOTAL NET WORTH (Sum of Accounts 940, 668, 658, 925A, 602, and 1004)

997

DENOMINATOR: TOTAL ASSETS

Amount

8. Total Assets (Acct 010) excluding SBA PPP loans pledged as collateral to the FRB PPP Lending Facility (Acct LC0047)

Account
NW0010

Total Assets Elections (Optional)
Retain item 8 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 12 below will compute your net worth ratio
using account NW0010 as your denominator unless you enter an amount in item 9, 10, or 11. The amount reported should exclude SBA PPP loans pledged as collateral to the FRB PPP Lending Facility (Acct
LC0047).
Amount
9. Average of Daily Assets over the calendar quarter
10. Average of the three month-end balances over the calendar quarter

Account
010A

If you elect to use an optional asset amount to calculate your net worth ratio, 
input an optional asset amount on one of these lines.

010B

11. The average of the current and three preceding calendar quarter-end balances

010C

NET WORTH RATIO

Amount

Applicability

12. Net Worth Ratio (Account 997 divided by Account NW0010, 010A, 010B, or 010C)

Account
998

13. Risk Based Capital Ratio (Credit unions with total assets over $500 million that did not opt in to CCULR)
NET WORTH CLASSIFICATION
14. Net Worth Classification if credit union is not new (Based upon Call Report data only--See instructions.)

RB0172
Classification

15. 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.))

Account
700
701

ASC Topic 326 - Undivided Earnings adjustment - Complete these rows if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
16. Select the fiscal year of adoption of ASC Topic 326 - Financial Instruments - Credit Losses (CECL)

NW0001

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

NW0002

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete

Version 2023.1
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