Download:
pdf |
pdfNATIONAL CREDIT UNION ADMINISTRATION
ALEXANDRIA, VA 22314-3428
OFFICIAL BUSINESS
Call Report
Form 5300
Effective March 31, 2022 Until Superseded
DRAFT
TO THE BOARD OF DIRECTORS:
This booklet contains the Call Report, Form 5300. This form is effective March 31, 2022 until superseded. Please complete the Call Report using accounting and statistical
information from your credit union's records as of the reporting cycle date. Instructions for completing the form are available for separate download on the NCUA website,
www.ncua.gov. The NCUA website provides the quarterly filing date. In addition, credit union contacts of record receive quarterly email notifications of the cycle
highlights.
If you have any non-technical questions, please contact your NCUA Regional Office or your state credit union supervisor, as appropriate. Please contact OneStop, the
NCUA's IT Service Desk, by email at [email protected] or phone at 1-800-827-3255 with any technical questions.
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
REPORTING REQUIREMENTS
The Call Report includes the quarterly financial statement and 9 schedules. All credit unions must complete the Statement of Financial Condition (Pages 1 through 3) and the Statement of
Income and Expense (Pages 4 and 5) every reporting period. Schedules A through I require your input only as applicable.
The table below lists the schedules and applicable reporting requirements for each.
SCHEDULE
REPORTING REQUIREMENT
Complete this schedule if your credit union has any loans.
A, Section 1 - Loans
Complete this schedule if any outstanding loans are delinquent.
A, Section 2 - Delinquent Loans
Complete this schedule if your credit union has any loan charge offs or recoveries.
A, Section 3 - Charge-Offs/Recoveries
A, Section 4 - Other Loan Information
Complete this schedule if your credit union has any loans to credit union officials, with interest rates that exceed 15%,
purchased credit impaired loans, or purchased financial assets with credit deterioration.
Complete this schedule if your credit union has indirect loans outstanding.
A, Section 5 - Indirect Loans
A, Section 6 - Loans Purchased and Sold Under 701.22
Complete this schedule if your credit union has purchased or sold whole or partial loans.
and 701.23
A, Section 7 - 1- to 4-Family Residential Real Estate
Complete this schedule if your credit union has 1- to 4-family residential real estate loans.
Loans/Leases
Complete this schedule if your credit union has commercial loans.
A, Section 8 - Commercial
B, Section 1 - Supplemental Information for Available-forComplete this schedule if your credit union has any investments classified as available-for-sale or held-to-maturity.
Sale or Held-to-Maturity Debt Securities
B, Section 2 - Supplemental information for Trading Debt
or Equity Securities
B, Section 3 - Investment maturity distribution
Complete this schedule if your credit union has investments classified as trading debt or equity securities.
H, Reserved
Complete this schedule if your credit union has investments in time deposits or classified as available-for-sale, held-tomaturity, or trading.
Complete this schedule if your credit union has non-conforming investments, brokered certificates of deposit, NCUA
Guaranteed Note investments, realized investment gains/losses, other than temporary impairment, assets used to fund
employee benefit or deferred compensation plans, or charitable donation accounts.
Complete this schedule if your credit union has unfunded commitments, off-balance sheet exposures, contingent
liabilities, or borrowing arrangements.
Complete this schedule if your credit union has shares.
Complete this schedule if your credit union has grants, employees, plans to add any new branches, international
remittances, money services businesses, or credit union service organizations.
Complete this schedule if your credit union uses derivative contracts.
Complete this schedule if your credit union has completed a merger or acquisition that qualifies for business
combination accounting, intends to use an optional total assets election to compute your net worth ratio, or has adopted
Financial Accounting Standard Accounting Standards Codification Topic 326 - Financial Instruments - Credit Losses
(CECL).
Reserved
I, Risk Based Capital (RBC) Ratio Calculation
Complete this schedule if your quarter-end assets exceed $500,000,000.
B, Section 4 - Investment Memoranda
C, Sections 1 through 5 - Liquidity
D, Shares and Supplemental Information
E, Supplemental Information
F, Derivatives
G, Prompt Corrective Action (PCA)
INSTRUCTIONS FOR CORRECTING A SUBMITTED CALL REPORT
If a previously submitted Call Report contains errors, inaccurate information, or omissions, you must correct and resubmit. Instructions for correcting and resubmitting
Call Reports in CUOnline can be found in the Credit Union Online Instruction Guide For Natural Person Credit Unions
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
Credit Union Name:_____________________________
DRAFT
Federal Charter/Certificate Number:_______________
CERTIFICATION OF NCUA 5300 CALL REPORT AS OF: _______________________
By signing below, I hereby certify the information being submitted is complete and accurate to the best of my knowledge and has been certified by the person below. If
submitted information is not accurate, I understand I am required to submit a corrected Call Report upon notification or the discovery of a need for correction. I
understand false entries and reports or statements, including material omissions, with intent to injure or defraud the credit union, the National Credit Union Administration,
its examiners, or other individuals or companies is punishable under 18 U.S.C. 1006.
Certifying Official:
Last Name:
Please Print
Last Name:
First Name:
Please Print
First Name:
(Signature )
Date:_________________________
(Signature )
Validation Date:_____________________
The instructions to prepare this form meet the requirement to provide guidance to small credit unions under Section 212 of the Small Business Regulatory Enforcement
Fairness Act of 1996.
Paperwork Reduction Act Statement
The estimated average public reporting burden associated with this information collection is 4 hours per response. Comments concerning the accuracy of this burden
estimate and or any other aspect of this information collection, including suggestions for reducing this burden should be addressed to the:
National Credit Union Administration
Office of General Counsel
Attn: PRA Clearance Officer
1775 Duke Street
Alexandria, VA 22314-3428
An agency may not conduct or sponsor, and a person is not required to respond to, an information collection unless it displays a valid OMB control number.
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
Credit Union Name: _______________________________
DRAFT
Federal Charter/Certificate Number:____________________
NATIONAL CREDIT UNION ADMINISTRATION
CALL REPORT FORM 5300
Financial Statements
Statement of Financial
Condition - Assets
Page 1
Statement of Financial
Condition - Assets
Page 2
Statement of Financial
Condition - Liabilities &
Equity Page 3
Statement of Income
and Expense
Page 4
Trading Debt and Equity
Securities
Page 14
Investment Maturity
Distribution
Page 15
Investments Memoranda
Page 16
Loans
Page 6
Delinquent Loans
Page 7
Loan Charge Offs and
Recoveries
Page 8
Loans Supplemental Information
Page 9
Indirect Loans
Page 10
1-4 Family Residential
Property Loans
Page 11
Commercial Loans
Page 12
Loans Purchased
and Sold
Page 10
Bank Secrecy Act
Page 20
Credit Union Service
Organizations (CUSO)
Page 20
Derivatives
Page 21
Liquidity Off Balance Sheet
Page 17
Liquidity Borrowing
Page 18
Net Worth Calculation
Page 22
Risk Based Capital Ratio
Page 24
Shares Supplemental
Page 19
Statement of Income
and Expense
Page 5
Cash and Investment Information
Available-for-Sale and
Held-to-Maturity Debt
Securities Page 13
Loan Information
Other Schedules
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
Supplemental Information
Page 20
Credit Union Name:___________________________________
DRAFT
Federal Charter/Certificate Number:________________
STATEMENT OF FINANCIAL CONDITION AS OF: _______________
This page must be completed by all credit unions.
Back to Navigation
ASSETS
Have you early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)? Select yes or no.
NOTE - Review the Call Report Instructions carefully if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).
CASH AND DEPOSITS: If your credit union reports an amount in Account AS0007 or AS0008 below, complete Schedule B, Section 3, Investments - Maturity Distribution.
AS0010
Amount
Account
AS0004
AS0005
730A
1. Cash on Hand
a.
Coin and Currency
b.
Cash Items in Process of Collection
c.
Total Cash on Hand
2. Cash on Deposit (Amounts Deposited in Financial Institutions)
a.
Cash on Deposit in Corporate Credit Unions
b.
Cash on Deposit in a Federal Reserve Bank
c.
Cash on Deposit in Other Financial Institutions
d.
Total Cash on Deposit (Amounts Deposited in Financial Institutions)
3. Time deposits in commercial banks, S&Ls, savings banks, natural person credit unions, or corporate credit unions
4. All other deposits
5. TOTAL CASH AND OTHER DEPOSITS (Sum of Accounts 730A, 730B, AS0007, and AS0008)
730B1
AS0003
730B2
730B
AS0007
AS0008
AS0009
INVESTMENT SECURITIES: If your credit union reports amounts below, complete Schedule B, Sections 1 through 4, as applicable.
Amount
6.
7.
8.
9.
Account
AS0055
AS0061
AS0067
AS0073
Equity Securities
Trading Debt Securities
Available-for-Sale Debt Securities
Held-to-Maturity Debt Securities1
Enter an amount in Account AS0041 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable.
AS0041
AS0013
10. Allowance for Credit Losses on Investment Securities
11. TOTAL INVESTMENT SECURITIES (Sum of Accounts AS0055, AS0061, AS0067, and AS0073 less AS0041)
OTHER INVESTMENTS: If your credit union reports amounts below, complete Schedule B, Section 3.
12. Other Investments
Amount
a.
b.
c.
Nonperpetual Capital Account
Perpetual Contributed Capital
All other investments
13. TOTAL OTHER INVESTMENTS (Sum of Accounts 769A, 769B, and AS0016)
1
Account
769A
769B
AS0016
AS0017
Also complete line 10 (Account AS0041) if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
1
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
STATEMENT OF FINANCIAL CONDITION AS OF: _______________
This page must be completed by all credit unions.
Back to Navigation Page
ASSETS -- CONTINUED
LOANS HELD FOR SALE:
Amount
Account
003
Amount
Account
025B
719
AS0048
Amount
Account
AS0022
AS0023
AS0024
AS0025
798A
007
008
794
009D2
779
AS0032
009A
009B
009C
AS0036
010
14. Loans Held for Sale
LOANS AND LEASES: If your credit union reports an amount in Account 025B, complete Schedule A, Sections 1 through 9, as applicable.
Number of Loans
Account
15. TOTAL LOANS & LEASES
025A
16. Less: Allowance for Loan & Lease Losses - Skip to Line 17 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).
17. Less: Allowance for Credit Losses on Loans & Leases - Enter an amount if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
OTHER ASSETS:
18. Foreclosed and Repossessed Assets
19.
20.
21.
22.
Land and Building
Other Fixed Assets
NCUA Share Insurance Capitalization Deposit
Other Assets
a.
b.
c.
d.
e.
Commercial
Consumer Real Estate
Consumer Vehicle
Consumer Other
Total Foreclosed and Repossessed Assets
a.
b.
c.
d.
e.
f.
g.
Goodwill
Mortgage servicing assets
Other Intangible Assets
Accrued Interest on Loans & Leases
Accrued Interest on Investments
All Other Assets
Total Other Assets
23. TOTAL ASSETS (Sum of Accounts AS0009, AS0013, AS0017, 003, 025B less 719 and AS0048, 798A, 007, 008, 794 and AS0036)
Must equal Account 014 on Page 3
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
2
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
STATEMENT OF FINANCIAL CONDITION AS OF: _______________
This page must be completed by all credit unions.
Back to Navigation Page
LIABILITIES:
Amount
1. Accounts Payable, Accrued Interest on Borrowings, and Other Liabilities
2. Accrued Dividends & Interest Payable on Shares & Deposits
Enter an amount in Account LI0003 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable.
Account
825
820A
LI0003
860C
3. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures
4. Borrowings - If your credit union reports borrowings, complete Schedule C, Sections 4 and 5
SHARES/DEPOSITS: All credit unions must complete Schedule D, Sections 1 and 2. All federally-insured credit unions must complete Schedule D, Section 3.
5.
6.
7.
8.
Amount
Account
013
880
018
LI0069
Amount
Account
940
658
668
658A
945A
Member Shares of All Types
Nonmember Deposits
Total Shares and Deposits (Sum of Accounts 013 and 880)
TOTAL LIABILITIES (Sum of Account 825, 820A, LI0003, 860C, and 018.)
EQUITY:
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
Undivided Earnings
Other Reserves (Appropriations of Undivided Earnings)
Appropriation for Non-Conforming Investments (State Credit Unions ONLY)
Equity acquired in merger
Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges
Accumulated Unrealized Losses for OTTI (Due to Other Factors) on Held to Maturity Debt Securities - Skip this line if you have early adopted ASC Topic 326 Financial Instruments Credit Losses (CECL)
Accumulated Unrealized Gains (Losses) on Available for Sale Debt Securities
Other Comprehensive Income (not already included in Account EQ0009, 945A or 945C)
Net Income (unless this amount is already included in Retained Earnings)
TOTAL LIABILITIES, SHARES, AND EQUITY (Sum of Accounts LI0069, 940, 658, 668, 658A, 945A, 945B, 945C, EQ0009, and 602)
945C
EQ0009
945B
602
014
Must equal Account 010 on Page 2
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
3
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
STATEMENT OF INCOME AND EXPENSE
Back to Navigation Page
This page must be completed by all credit unions.
REPORT YEAR-TO-DATE AMOUNTS
INTEREST INCOME YEAR-TO-DATE
1.
2.
3.
4.
5.
Amount
Account
110
119
120
IS0005
115
Interest on Loans and Leases (Excluding interest refunds)
(Less) Interest Refunded
Income from Investments (Includes Interest and Dividends, exclude changes in fair value and realized gains/losses from Equity and Trading Debt Securities)
Other Interest Income
TOTAL INTEREST INCOME (Account 110 less Account 119 plus Account 120 and IS0005)
INTEREST EXPENSE YEAR-TO-DATE
6.
7.
8.
9.
10.
11.
Dividends on Shares (Includes dividends earned during current period)
Interest on Deposits (Total interest expense for deposit accounts) (State Credit Union ONLY)
Interest on Borrowed Money
TOTAL INTEREST EXPENSE (Sum of Accounts 380, 381 and 340)
NET INTEREST INCOME (Account 115 less Account 350)
Provision for Loan & Lease Losses - Skip to Line 12 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
Complete Item 12 and Items 16 and 17 on page 22 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
12. Credit Loss Expense
a.
b.
c.
d.
e.
Loans & Leases
AFS Debt Securities
HTM Debt Securities
Off-Balance Sheet Credit Exposures
Total Credit Loss Expense
380
381
340
350
IS0010
300
IS0011
IS0012
IS0013
IS0016
IS0017
Continue to page 5
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
4
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
STATEMENT OF INCOME AND EXPENSE
This page must be completed by all credit unions.
Back to Navigation Page
REPORT YEAR-TO-DATE AMOUNTS
NON-INTEREST INCOME YEAR-TO-DATE
Amount
13. Fee Income
14. Other Income (Includes unconsolidated CUSO Income)
15. Gain (Loss) on Equity and Trading Debt Securities (includes changes in fair value and realized gains/losses from Equity and Trading Debt Securities). Complete Schedule
B, Section 4.
16. Gain (Loss) on all other Investments or other Hedged items (not Equity or Trading Debt Securities and including amounts reported on Schedule B, Section 4 in Accounts
420C and IS0026)
17. Gain (Loss) on Derivatives
18. Gain (Loss) on Disposition of Fixed Assets
19. Gain (Loss) on Sales of Loans and Leases
20. Gain (Loss) on Sales of Other Real Estate Owned
21. Gain from Bargain Purchase (Merger)
22. Other Non-interest Income
23. TOTAL NON-INTEREST INCOME (Sum of Accounts 131, IS0020, IS0046, IS0047, 421, 430, IS0029, IS0030, 431, and 440)
Account
131
IS0020
IS0046
IS0047
421
430
IS0029
IS0030
431
440
117
NON-INTEREST EXPENSE YEAR-TO-DATE
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
Employee Compensation and Benefits
Travel and Conference Expense
Office Occupancy Expense
Office Operations Expense
Educational and Promotional Expenses
Loan Servicing Expense
Professional and Outside Services
Member Insurance Expense
Operating Fees (Examination and/or supervision fees)
Miscellaneous Non-Interest Expense
TOTAL NON-INTEREST EXPENSE (Sum of Accounts 210, 230, 250, 260, 270, 280, 290, 310, 320 and 360)
210
230
250
260
270
280
290
310
320
360
671
NET INCOME YEAR-TO-DATE
35. NET INCOME (LOSS) (Account IS0010 less 300 and IS0017 plus Account 117 less Account 671)
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
661A
5
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 1 - LOANS AND 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 15. Report whole or partial loans purchased by the credit union or indirect loans in the
appropriate category within this section. Complete Schedule A, Sections 2 through 8, as necessary.
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 4-Family Residential Property
10. Loans/Lines of Credit Secured by a Junior Lien on a single 1- to 4-Family Residential Property
11. All Other (Non-Commercial) Real Estate Loans/Lines of Credit
Commercial Loans/Lines of Credit
Interest Rate
12. Commercial Loans/Lines of Credit Real Estate Secured
13. Commercial Loans/Lines of Credit Not Real Estate Secured
14. TOTAL LOANS AND LEASES (Sum of items 1 - 13.)
Account Number of Loans Account
993
994A
963A
994
958
968
954
963C
959A
960A
960B
396
397A
698A
397
385
370
002
698C
703A
386A
386B
525
526
900K4
900P
025A1
718A5
400P
025B1
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) (FCU Only)
17. Commercial Loans
(included in items 12 - 13
above)
a. Small Business Administration Commercial Loans
b. Other Government Guaranteed Commercial Loans
Number
Account
521
522A
595A
522
523
524
565
595B
563A
562A
562B
LOANS GRANTED
GOVERNMENT GUARANTEED LOANS
a. 1. Small Business Administration
16. Non-Commercial Loans
(included in items 1 - 11
2. Paycheck Protection Program (PPP) Loans (Included in 16.a.1.)
above)
b. Other Government Guaranteed
Amount
Account
LN0050
Outstanding
Balance
Account
Amount
Account
031A
031B
031C
031D
Account
LN0051
Guaranteed
Portion
Account
LN0052
LN0056
LN0057
LN0053
LN0054
LN0055
691B1
691C1
691C2
691P
691P1
691P2
ELIGIBLE LOAN MODIFICATIONS UNDER THE 2020 CARES ACT
Number
Acct
Amount
Acct
Complete this section if the credit union has modified loans consistent with Section 4013 of the CARES Act. For the loans reported in Account 025B, report the
number and amount of loans modified consistent with the CARES Act. Refer to the Call Report instructions for guidance on reporting delinquency.
18. Eligible loan modifications under the 2020 CARES Act [Section 4013]
OMB No. 3133-0004
CV0001
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
CV0002
6
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 2 - DELINQUENT LOANS & LEASES
30 - 59 days
Non-Commercial Loans/Lines of Credit
1. Unsecured Credit Card Loans
2. Payday Alternative Loans (PALs
loans) (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. Secured by 1st Lien on a single
1- to 4-Family Residential
Property
10. Secured by Junior Lien on a
single 1- to 4-Family Residential
Property
11. All Other (Non-Commercial)
Real Estate Loans/Lines of
Credit
Commercial Loans/Lines of Credit
12. Construction and Development
Loans
13. Secured by Farmland
14. Secured by Multifamily
15. Secured by Owner Occupied,
Non-Farm, Non-Residential
Property
16. Secured by Non-Owner
Occupied, Non-Farm, NonResidential Property
17. Loans to finance agricultural
production and other loans to
farmers
18. Commercial and Industrial
Loans
19. Unsecured Commercial Loans
20. Unsecured Revolving Lines of
Credit for Commercial Purposes
21. TOTAL DELINQUENT LOANS
AND LEASES
OMB No. 3133-0004
Account
60 - 89 days
Account
90 - 179 days
Account 180 - 359 days Account
>=360 days
Account
Total Amount
of Loans
Delinquent
60+ Days
Total Number of
Loans
Delinquent
Account
Account
60+ Days
024B
DL0002
026B
027B
028B
045B
045A
089B
DL0009
127B
128B
129B
130B
130A
020T
DL0016
021T
022T
023T
041T
053E
DL0022
DL0023
DL0024
DL0025
DL0026
DL0027
DL0028
020C1
DL0030
021C1
022C1
023C1
041C1
035E1
020C2
DL0037
021C2
022C2
023C2
041C2
035E2
020D
DL0044
021D
022D
023D
041D
034E
DL0050
DL0051
DL0052
DL0053
DL0054
DL0055
DL0056
DL0057
DL0058
DL0059
DL0060
DL0061
DL0062
DL0063
DL0064
DL0065
DL0066
DL0067
DL0068
DL0069
DL0070
DL0071
DL0072
DL0073
DL0074
DL0075
DL0076
DL0077
DL0078
DL0079
DL0080
DL0081
DL0082
DL0083
DL0084
DL0085
DL0086
DL0087
DL0088
DL0089
DL0090
DL0091
DL0092
DL0093
DL0094
DL0095
DL0096
DL0097
DL0098
DL0099
DL0100
DL0101
DL0102
DL0103
DL0104
DL0105
DL0106
DL0107
DL0108
DL0109
DL0110
DL0111
DL0112
DL0113
DL0114
DL0115
DL0116
DL0117
DL0118
DL0119
DL0120
DL0147
DL0122
DL0123
DL0124
DL0125
DL0126
DL0127
DL0128
DL0129
DL0130
DL0131
DL0132
DL0133
DL0134
DL0135
DL0136
DL0137
DL0138
DL0139
DL0140
020B
DL0141
021B
022B
023B
041B
041A
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
7
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 2 - DELINQUENT LOANS & LEASES (continued)
22. Amount of reportable delinquency included in Total Delinquent Loans and
Leases (Account 041B) that relates to:
Amount
a. Participation Loans Purchased Under 701.22 (Account 691L)
b. Indirect Loans (Account 618A)
c. Whole or Partial Loans Purchased Under 701.23
23. Amount of Consumer Loans in Non-Accrual Status
24. Amount of Commercial Loans in Non-Accrual Status
25. Total outstanding balances of loans affected by bankruptcy claims
Number
26. Total outstanding Troubled Debt Restructured loans
Account
1000F
Amount
Account
DL0142
041E
DL0144
DL0145
DL0146
971
Account
1001F
SECTION 3 - LOAN CHARGE OFFS AND RECOVERIES
YTD
Charge Offs
LOAN LOSS INFORMATION
Account
YTD
Recoveries
Account
Non-Commercial Loans/Lines of Credit
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Unsecured Credit Card Loans
Payday Alternative Loans (PALs I and PALs II) (FCU Only)
Non-Federally Guaranteed Student Loans
All Other Unsecured Loans/Lines of Credit
New Vehicle Loans
Used Vehicle Loans
Leases Receivable
All Other Secured Non-Real Estate Loans/Lines of Credit
Secured by 1st Lien on a single 1- to 4-Family Residential Property
Secured by Junior Lien on a single 1- to 4-Family Residential Property
All Other (Non-Commercial) Real Estate Loans/Lines of Credit
680
136
550T
CH0007
550C1
550C2
550D
CH0015
CH0017
CH0019
CH0021
681
137
551T
CH0008
551C1
551C2
551D
CH0016
CH0018
CH0020
CH0022
CH0023
CH0025
CH0027
CH0029
CH0031
CH0033
CH0035
CH0037
CH0039
CH0024
CH0026
CH0028
CH0030
CH0032
CH0034
CH0036
CH0038
CH0040
550
551
550F
550E
551F
551E
CH0047
CH0048
Commercial Loans/Lines of Credit
12.
13.
14.
15.
16.
17.
18.
19.
20.
Construction and Development Loans
Secured by Farmland
Secured by Multifamily
Secured by Owner Occupied, Non-Farm, Non-Residential Property
Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
Loans to finance agricultural production and other loans to farmers
Commercial and Industrial Loans
Unsecured Commercial Loans
Unsecured Revolving Lines of Credit for Commercial Purposes
21. Total Charge Offs and Recoveries (Sum of items 1 - 20)
22. Of the Total Charge Offs and Recoveries reported in Accounts 550 and
551, report the charge offs and recoveries related to:
a. Participation Loans Purchased Under 701.22 (Account 691L)
b. Indirect Loans (Account 618A)
c. Whole or Partial Loans Purchased Under 701.23
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
8
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 4 - OTHER LOAN INFORMATION
LOANS TO CREDIT UNION OFFICIALS
1. Loans outstanding to credit union officials and senior executive staff
FEDERAL CREDIT UNION INTEREST RATE CEILING REPORT (FCU Only)
2. Federal Credit Union Interest Rate Ceiling
Number
Account
995
Amount
Account
956
Amount
Account
a. Dollar amount of loans with interest rates that exceed 15%
b. Aggregate weighted average interest rate for the loans with interest rates that exceed 15%
567
568
PURCHASED CREDIT IMPAIRED LOANS (PCILs) - Complete this section if the credit union has any PCILs and HAS NOT adopted CECL.
Complete this section if the credit union has any PCILs and HAS NOT adopted CECL.
Report purchased impaired loans, whether obtained through merger or other purchase. Refer to FASB Accounting Standards Codification 310-30.
Contractual Balance
Outstanding
Account
Recorded Investment Reported as Loans in
Account 025B
PC0001
3. Total PCILs Outstanding
Account
PC0002
Complete this section if the credit union has early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
PURCHASED FINANCIAL ASSETS WITH CREDIT DETERIORATION (PCD) - Complete this section for PCD assets acquired during the current reporting period (quarter).
Report financial assets purchased with credit deterioration, whether obtained through merger or other purchase. Refer to FASB Accounting Standards Codification 326.
Purchase Price
4. Total PCD Loans Outstanding
5. Total PCD Debt Securities
OMB No. 3133-0004
Account
Unpaid Principal
Balance or Par Account
Value
PC0004
PC0005
PC0006
PC0008
PC0009
PC0010
Account
Acquirer's ACL at
Account
Acquisition Date
PC0003
PC0007
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
Non-Credit
Discount or
Premium
attributable to
other factors
9
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 5 - INDIRECT LOANS
Complete this section if the credit union has any indirect loans outstanding. Report all indirect loans reported on page 6 regardless of acquisition method. Indirect loan participations must also be
reported in Schedule A, Section 6.
1.
2.
3.
4.
5.
Number
Account
IN0001
IN0003
IN0005
IN0007
617A
Number
Account
New and Used Vehicle Loans
First Lien and Junior Lien Residential Loans
Commercial Loans
All Other Loans
TOTAL OUTSTANDING INDIRECT LOANS (Sum of each column)
Amount
Account
IN0002
IN0004
IN0006
IN0008
618A
SECTION 6 - LOANS PURCHASED AND SOLD UNDER 701.22 AND 701.23
Year-to-date
LOANS PURCHASED
Number
Account
Amount
Outstanding
Account
Amount
Account
1.
Loans Purchased from Other Financial Institutions
SL0014
SL0015
SL0018
SL0019
2.
Loans Purchased from Other Sources
SL0012
SL0013
SL0020
SL0021
Year-to-date
LOANS SOLD
Number
Account
Amount
Outstanding
Account
3.
Loans Sold, Year-to-date
SL0022
4.
First mortgage loans sold on the secondary market YTD
SL0024
736
5.
Loans Transferred with Limited Recourse Qualifying for Sales Accounting
SL0026
819
Number
Account
Amount
Account
SL0023
6.
Real Estate Loans Sold with Servicing Retained
SL0028
SL0029
SL0030
779A
7.
All Other Loans Sold with Servicing Retained
SL0032
SL0033
SL0034
SL0035
Participations Purchased
Amount
Outstanding
Account
Purchased
Balance
Year-To-Date
SL0036
Account
691L7
SL0041
691N7
SL0043
10. 1- to 4-Family Residential Property
691L2
SL0045
691N2
SL0047
11. Commercial Loans excluding Construction & Development
691L8
SL0049
691N8
SL0051
12. Commercial Construction & Development
691L9
SL0053
691N9
SL0055
SL0056
SL0057
SL0058
SL0059
691L
690
691N
691
LOAN PARTICIPATIONS
8. Vehicle - Non-commercial
9.
Non-Federally Guaranteed Student Loans
13. All Other
14. TOTAL (Sum of each column)
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
SL0037
Retained
Balance
Outstanding
Participations Sold
Amount
Account
Sold
Year-To-Date
SL0038
Account
SL0039
10
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 7 - 1- to 4-FAMILY RESIDENTIAL PROPERTY AND ALL OTHER CONSUMER REAL ESTATE LOANS AND LINES OF CREDIT (NON-COMMERCIAL)
1- to 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY 1ST LIEN
1. Fixed Rate
2. Balloon/Hybrid
a.
b.
a.
b.
> 15 Years
15 Years or less
> 5 Years
5 Years or less
No. of Loans
Outstanding
RL0002
RL0005
RL0008
RL0011
RL0014
RL0016
Amount Granted
Account
Year-To-Date
RL0003
RL0006
RL0009
RL0012
RL0015
RL0017
RL0018
RL0021
RL0024
RL0027
RL0019
RL0022
RL0025
RL0028
RL0030
RL0020
RL0023
RL0026
RL0029
RL0031
RL0032
RL0035
RL0038
RL0041
RL0033
RL0036
RL0039
RL0042
RL0044
RL0034
RL0037
RL0040
RL0043
RL0045
RL0046
RL0047
RL0048
Account
RL0001
RL0004
RL0007
RL0010
RL0013
3. Adjustable Rate
4. Total 1- to 4-family residential property loans/lines of credit secured by 1st lien (Sum of each column)
Amt of Loans
Outstanding
Account
Must equal Account 703A on Schedule A, Section 1
1- to 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY JUNIOR LIEN
5. Closed-End
6. Open-End
a.
b.
a.
b.
Fixed Rate
Adjustable Rate
Fixed Rate
Adjustable Rate
7. Total 1- to 4-family residential property loans/lines of credit secured by junior lien (Sum of each column)
Must equal Account 386A on Schedule A, Section 1
ALL OTHER (NON-COMMERCIAL) REAL ESTATE
8. Closed-End
a. Fixed Rate
b. Adjustable Rate
9. Open-End
a. Fixed Rate
b. Adjustable Rate
10. Total All Other (Non-Commercial) Real Estate Loans/Lines of Credit (Sum of each column)
Must equal Account 386B on Schedule A, Section 1
11. TOTAL 1- to 4-FAMILY RESIDENTIAL PROPERTY AND ALL OTHER CONSUMER REAL ESTATE
LOANS/LINES OF CREDIT
Amount
ADDITIONAL 1- to 4-FAMILY RESIDENTIAL PROPERTY AND ALL OTHER REAL ESTATE LOAN INFORMATION (NON-COMMERCIAL)
12. Balance Outstanding of 1- to 4-Family Residential Construction Loans
13. Amount of real estate loans reported in Account RL0047 above that contractually refinance, reprice or mature within the next 5 years
Interest Only & Payment Option
14. Interest Only & Payment Option 1- to 4-Family Residential Property Loans Secured by a 1st Lien
OMB No. 3133-0004
No. of Loans
Outstanding
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
Account
704A2
RL0050
Account
704C2
Amt of Loans
Outstanding
Account
704C1
Amount Granted
Year-To-Date
Acct
Code
704C3
11
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation
SECTION 8 - COMMERCIAL LENDING
Commercial Loans
Complete this section if the credit union has outstanding commercial loans or has sold
commercial loans year-to-date.
No. of Loans
1. Commercial Loans to Members
Account
Outstanding
Balance
Account
No. of Loans
Granted or
Purchased
Year-To-Date
Amount Granted
or Purchased
Account
Account
Year-To-Date
a. Construction and Development Loans
143A3
143B3
143C3
143D3
b. Secured by Farmland
961A5
042A5
099A5
463A5
c. Secured by Multifamily
900M
400M
090M
475M
d. Secured by Owner Occupied, Non-Farm, Non-Residential Property
900H2
400H2
090H2
475H2
e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
900J2
400J2
090J2
475J2
f. TOTAL COMMERCIAL REAL ESTATE SECURED (Sum of each column)
900K2
718A3
090K2
475K2
g. Loans to finance agricultural production and other loans to farmers
961A6
042A6
099A6
463A6
h. Commercial and Industrial Loans
900L2
400L2
090L2
475L2
i. Unsecured Commercial Loans
900C5
400C5
090C5
475C5
j. Unsecured Revolving Lines of Credit for Commercial Purposes
900C6
400C6
090C6
475C6
k. TOTAL COMMERCIAL LOANS TO MEMBERS (Sum of each column)
900A1
400A1
090A1
475A1
143D4
2. Purchased commercial loans or participation interests to nonmembers
a. Construction and Development Loans
143A4
143B4
143C4
b. Secured by Farmland
961A7
042A7
099A7
463A7
c. Secured by Multifamily
900M1
400M1
090M1
475M1
d. Secured by Owner Occupied, Non-Farm, Non-Residential Property
900H3
400H3
090H3
475H3
e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
900J3
400J3
090J3
475J3
f. TOTAL COMMERCIAL REAL ESTATE SECURED (Sum of each column)
900K3
718A4
090K3
475K3
g. Loans to finance agricultural production and other loans to farmers
961A8
042A8
099A8
463A8
h. Commercial and Industrial Loans
900L3
400L3
090L3
475L3
i. Unsecured Commercial Loans
900C7
400C7
090C7
475C7
j. Unsecured Revolving Lines of Credit for Commercial Purposes
900C8
400C8
090C8
475C8
k. TOTAL COMMERCIAL LOANS TO NONMEMBERS (Sum of each column)
TOTAL COMMERCIAL LOANS (Sum of Accounts 900A1 and 900B1 and
Sum of Accounts 400A1 and 400B1)
900B1
400B1
090B1
475B1
900T1
400T1
MISCELLANEOUS COMMERCIAL LOAN INFORMATION
3. Outstanding Agricultural Related Loans (Sum of Accounts 961A5, 961A6, 961A7, and 961A8; sum Accounts 042A5, 042A6, 042A7, and 042A8)
Number
Account
961A9
Amount
Account
042A9
CM0099
4. Amount of real estate loans included above in Accounts 718A3 and 718A4 that contractually refinance, reprice or mature within the next 5 years
5. Outstanding commercial participations sold but retained servicing (including unfunded commitments)
1061A
1061
6. Outstanding commercial loans sold but retained servicing (including unfunded commitments)
1062A
1062
7. Year-to-Date commercial loans/participations sold but did not retain servicing (including unfunded commitments)
1063A
1063
REGULATORY REPORTING - PART 723 - MEMBER BUSINESS LOANS - Complete this section if the credit union has outstanding member business loans.
8. TOTAL MEMBER BUSINESS LOANS - Net Member Business Loan Balance
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
Amount
Account
400A
12
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
SCHEDULE B
INVESTMENTS,SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 1 - HELD-TO-MATURITY and AVAILABLE-FOR-SALE DEBT SECURITIES - Complete this schedule if amounts are reported in Accounts AS0067 or AS0073 on page 1.
Held-to-maturity debt securities
Amortized Cost
(A)
1. US Government Obligations
2. Federal Agency Securities Guaranteed
3. Federal Agency Securities Non-Guaranteed
4. Non-Federal Agency AssetBacked Securities - Senior
Tranches
5. Non-Federal Agency AssetBacked Securities Subordinated Tranches
a. Agency/GSE Debt Instruments - Guaranteed
b. Agency/GSE Non-Debenture Instruments Guaranteed
c. TOTAL FEDERAL AGENCY SECURITIES GUARANTEED
a. Agency/GSE Debt Instruments - Non-Guaranteed
b. Agency/GSE Non-Debenture Instruments Non-Guaranteed
c. TOTAL FEDERAL AGENCY SECURITIES NON-GUARANTEED
a. Privately Issued Residential Mortgage Related
Securities
b. Privately Issued Commercial Mortgage Related
Securities
c. Other Asset-Backed Securities
d. TOTAL NON-FEDERAL AGENCY ASSETBACKED SECURITIES - SENIOR TRANCHES
a. Privately Issued Residential Mortgage Related
Securities
b. Privately Issued Commercial Mortgage Related
Securities
c. Other Asset-Backed Securities
d. TOTAL NON-FEDERAL AGENCY ASSETBACKED SECURITIES - SUBORDINATED
TRANCHES
6. Securities Issued by States and Political Subdivisions in the U.S.
7. Debt Securities Issued by Depositories, Banks, and Credit Unions
8. All Other Held-to-Maturity or Available-for-Sale Debt Securities
9. Total HTM or AFS Debt Securities (Sum of 1, 2c, 3c, 4d, 5d, 6, 7, and 8)
OMB No. 3133-0004
Account
Fair Value
(B)
Available-for-sale debt securities
Account
Amortized Cost
(C)
Account
Fair Value
(D)
Account
NV0001
NV0002
NV0003
NV0004
NV0013
NV0014
NV0015
NV0016
NV0017
NV0018
NV0019
NV0020
NV0021
NV0022
NV0023
NV0024
NV0025
NV0026
NV0027
NV0028
NV0029
NV0030
NV0031
NV0032
NV0033
NV0034
NV0035
NV0036
NV0037
NV0038
NV0039
NV0040
NV0041
NV0042
NV0043
NV0044
NV0045
NV0046
NV0047
NV0048
NV0049
NV0050
NV0051
NV0052
NV0053
NV0054
NV0055
NV0056
NV0057
NV0058
NV0059
NV0060
NV0061
NV0062
NV0063
NV0064
NV0065
NV0066
NV0067
NV0068
NV0069
NV0073
NV0077
NV0081
NV0070
NV0074
NV0078
801
NV0071
NV0075
NV0079
NV0083
NV0072
NV0076
NV0080
NV0084
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
13
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 2 - TRADING DEBT AND EQUITY SECURITIES - Complete this schedule if an amount is reported in Account AS0055 or AS0061 on page 1.
Fair Value
3.
4.
5.
a. Agency/GSE Debt Instruments - Guaranteed
b. Agency/GSE Non-Debenture Instruments - Guaranteed
c. TOTAL FEDERAL AGENCY SECURITIES - GUARANTEED
Federal Agency Securities - Non-Guaranteed
a. Agency/GSE Debt Instruments - Non-Guaranteed
b. Agency/GSE Non-Debenture Instruments - Non-Guaranteed
c. TOTAL FEDERAL AGENCY SECURITIES - NON-GUARANTEED
Non-Federal Agency Asset-Backed Securities - a. Privately Issued Residential Mortgage Related Securities
Senior Tranches
b. Privately Issued Commercial Mortgage Related Securities
c. Other Asset-Backed Securities
d. TOTAL NON-FEDERAL AGENCY ASSET-BACKED SECURITIES - SENIOR TRANCHES
Non-Federal Agency Asset-Backed Securities - a. Privately Issued Residential Mortgage Related Securities
Subordinated Tranches
b. Privately Issued Commercial Mortgage Related Securities
c. Other Asset-Backed Securities
d. TOTAL NON-FEDERAL AGENCY ASSET-BACKED SECURITIES - SUBORDINATED TRANCHES
Securities Issued by States and Political Subdivisions in the U.S.
Debt Securities Issued by Depositories, Banks, and Credit Unions
6.
7.
8. All Other Trading Debt Securities
9. Total Trading Debt Securities - Must equal AS0061 on page 1 (Sum of 1, 2c, 3c, 4d, 5d, 6, 7, and 8)
10. Equity Securities
a. Common Stock
b. Registered Investment Companies
c. Other Equities
d. Total Equity Securities - Must equal AS0055 on page 1 (Sum of NV0106, NV0107, and NV0108)
11. Total Trading Debt and Equity Securities (Sum of NV0105 and NV0109)
OMB No. 3133-0004
Account
NV0087
1. US Government Obligations
2. Federal Agency Securities - Guaranteed
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
NV0088
NV0089
NV0090
NV0091
NV0092
NV0093
NV0094
NV0095
NV0096
NV0097
NV0098
NV0099
NV0100
NV0101
NV0102
NV0103
NV0104
NV0105
NV0106
NV0107
NV0108
NV0109
NV0110
14
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 3 - INVESTMENT MATURITY DISTRIBUTION - Complete this schedule if amounts are reported in Accounts AS0007, AS0013 or AS0017 on page 1.
<= 1 Year
1. Time and Other
Deposits
Account
> 1-3 Years
Account
> 3-5 Years
Account
> 5-10 Years
Account
> 10 Years
Account TOTAL AMOUNT Account
NV0111
NV0112
NV0113
NV0114
NV0115
NV0116
AS0050
AS0051
AS0052
AS0053
AS0054
NV0122
3. Trading Debt
Securities
AS0056
AS0057
AS0058
AS0059
AS0060
NV0128
4. Available-for-Sale Debt
Securities
AS0062
AS0063
AS0064
AS0065
AS0066
NV0134
5. Held-to-Maturity Debt
Securities
AS0068
AS0069
AS0070
AS0071
AS0072
NV0140
NV0141
NV0142
NV0143
NV0144
NV0145
NV0146
NV0153
NV0154
NV0155
NV0156
NV0157
NV0158
2. Equity Securities
6. Other Investments
7. Total
(Sum items 1 - 6)
Must equal the sum of Accounts AS0007, AS0013 and AS0017 from page 1.
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
15
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 4 - INVESTMENTS - MEMORANDA - Complete this schedule as applicable.
1. Non-Conforming Investments (State Credit Unions ONLY). Exclude investments listed in Accounts 789C or 789D (below).
2. Outstanding balance of brokered certificates of deposit and share certificates
Realized Investment Gains (Losses)
3.
4.
5.
6.
Realized Gains (Losses) on Held to Maturity Debt Securities
Realized Gains (Losses) on Available for Sale Debt Securities
Realized Gains (Losses) on all other investments (Do not include gain or loss on Trading Debt Securities)
Amount
Account
784A
788
Amount
Account
NV0159
NV0160
NV0161
NV0162
Amount
Account
420A
420B
420C
Amount
Account
IS0026
Gain (Loss) on Investments (Sum of Accounts NV0159, NV0160 and NV0161)
Must equal Account IS0046 on page 5.
Other Than Temporary Impairment Information - Already reported in Account NV0159, NV0160, or NV0161
7. Total Other-Than-Temporary Impairment (OTTI) Losses
8. Less: Portion OTTI Losses in Other Comprehensive Income
9. OTTI Losses Recognized in Earnings (Sum of Accounts 420A and 420B)
Derivatives Hedge - Already reported in Account IS0047 on page 5
10. Gain (Loss) associated with the Hedged Item in a Non-Trading, Fair Value Derivatives Hedge (Include in Account IS0047)
Assets used to fund employee benefit or deferred compensation plans
Report amounts already reported in the Asset section of the Statement of Financial Condition to fund employee benefit
plans or deferred compensation plans under Section 701.19(c) of the NCUA's regulations (if a federal credit union), or
similar state provisions (if state chartered), that are not authorized under Part 703 of the NCUA's regulations.
11. a. Securities
b. Other Investments
c. Other Assets
i. Split Dollar Life Insurance Arrangements
a) Collateral Assignment
b) Endorsement
ii. Other Insurance
iii. Other Non-insurance
d. Total assets used to fund employee benefit or deferred compensation plans (Sum of Accounts 789C,
789D, 789E, 789E1, 789E2, and 789F)
Charitable Donation Accounts
12. Amounts reported in the Asset section of the Statement of Financial Condition to fund Charitable Donation Accounts
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
Remaining
Premiums
Account
NV0169
NV0172
Cash Surrender
Value
Account
NV0170
NV0173
Recorded Value Account
789C
789D
789E
789E1
789E2
789F
789G
Recorded Value Account
789H
16
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE C
COMMITMENTS AND OFF-BALANCE SHEET EXPOSURES AS OF: _______________
Back to Navigation Page
SECTION 1 - UNFUNDED COMMITMENTS (All credit unions must complete lines 1 through 3, as applicable.)
Amount
1. Unfunded Commitments for Commercial Loans
2. Unfunded Commitments for All Remaining Loans (Non-Commercial Loans)
a.
b.
c.
d.
e.
f.
3. Total Unfunded Commitments for all loan types (Sum of Accounts 814K and 816T)
Account
814K
811D
812C
815C
822C
816B5
Revolving Open-End lines secured by 1- to 4-Family Residential Properties
Credit Card Lines
Unsecured Share Draft Lines of Credit
Unused Overdraft Protection Program
Other Unfunded Commitments
Total Unfunded Commitments for Non-Commercial Loans
(Sum of items 2a through 2e)
816T
816A
SECTION 2 - OFF-BALANCE SHEET EXPOSURES (Credit unions with more than $500 million in Total Assets must complete this Section)
Amount
1. Total Uncondtionally Cancelable Unfunded Commitments for All loan Types
2. Conditionally Cancelable Unfunded Commitments
a.
b.
c.
d.
3. Loans transferred with limited recourse or other seller-provided credit enhancements (net of
any related valuation allowance)
4.
5.
6.
7.
8.
9.
10.
11.
Loans Transferred under the FHLB MPF program
Financial Standby Letters of Credit
Forward Agreements that are not derivative contracts
Sold Credit Protection
Commercial Loans
Consumer Loans - Secured and Real Estate
Consumer Loans - Unsecured
Total Conditionally Cancelable Unfunded Commitments
(Sum of Accounts LQ0014, LQ0015, and LQ0016)
a. Commercial Loans
b. Consumer Loans
c. Total Loans Transferred with Limited Recourse
(Sum of Accounts LQ0018 and LQ0019)
a. Guarantees
b. Credit Derivatives
c. Total Sold Credit Protection
(Sum of Accounts LQ0024 and L0025)
Off-Balance Sheet Securitization Exposures
Securities Borrowing or Lending transactions
Off-Balance Sheet exposure of repurchase transactions
All other off-balance sheet exposures not included above, but meet the definition of Commitments
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
Account
LQ0013
LQ0014
LQ0015
LQ0016
LQ0017
LQ0018
LQ0019
LQ0020
LQ0021
LQ0022
LQ0023
LQ0024
LQ0025
LQ0026
LQ0027
LQ0028
LQ0029
LQ0030
17
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
SCHEDULE C (continued)
CONTINGENT LIABILITIES AND SOURCES OF FUNDS AS OF: _______________
Back to Navigation Page
SECTION 3 - CONTINGENT LIABILITIES (All credit unions must complete this section, if applicable.)
Amount
Account
818A
1. Other Contingent Liabilities
SECTION 4 - BORROWING ARRANGEMENTS (All credit unions must complete this section, if applicable.)
Line of Credit
Limit
1. Borrowing
Arrangements
a.
b.
c.
d.
e.
Corporate Credit Unions
Natural Person Credit Unions
Federal Home Loan Bank
Central Liquidity Facility
FRB - excludes amounts reported in Account LC0085 below
i. FRB Paycheck Protection Program Lending Facility loans
f. Other Sources
g. Total Borrowings & Assets Pledged (Sum of each column)
Draws Against
Line of Credit
Account
Account
884
884C
LQ0040
885A
885A1
885A3
884D
881
885A2
885A4
Outstanding
Term & Other
Borrowings
Account
Assets Pledged
to Secure All
Outstanding
Borrowings
LQ0034
LQ0038
LQ0042
LQ0044
LQ0046
Account
LQ0035
LQ0039
LQ0043
LQ0045
LQ0047
LC0047
LQ0053
878
LC0085
LQ0052
LQ0056
Must agree to Account 883C in Schedule C, Section 5
Additional Borrowing Arrangements Information
Amount
Account
865A
LQ0059
2. Amount of Borrowings Callable by Lender
3. Borrowing Capacity Not Reported in Borrowing Arrangements
SECTION 5 - BORROWING MATURITY DISTRIBUTION (All credit unions must complete this section, if applicable.)
A. < 1 Year
1.
2.
3.
4.
5.
Draws Against Lines of Credit
Other Notes, Promissory Notes and Interest Payable
Borrowing Repurchase Transactions
Subordinated Debt
TOTAL BORROWINGS (Sum of each column)
Account
883A
011A
058A
867A
860A
B1. 1 - 3 Years
Account
883B1
011B1
058B1
867B1
860B1
B2. > 3 Years
Account C. Total Amount
883B2
011B2
058B2
867B2
860B2
Account
883C
011C
058C
867C
LQ0860
Must agree to Account 860C on page 3 and Account
885A4 plus LQ0056 in Schedule C, Section 4
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
18
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE D
SHARES, SUPPLEMENTAL INFORMATION, AS OF: _______________
Back to Navigation Page
SECTION 1 - NUMBER OF MEMBERS This section must be completed by all credit unions.
1. Number of current members (not number of accounts)
2. Number of potential members
SECTION 2 - SHARES/DEPOSITS MATURITY DISTRIBUTION This section must be completed by all credit unions.
A. < 1 Year
Account
B1. 1 - 3 Years
Number of Accounts Account
1. Share Drafts
452
902A
2. Regular Shares
454
657A
3. Money Market Shares
458
911A
4. Share Certificates
451
908A
5. IRA/KEOGH Accounts
453
906A
6. All Other Shares
455
630A
7. TOTAL SHARES (Sum of each column)
8. Nonmember Deposits
9. TOTAL SHARES and DEPOSITS (Sum of
items 7 and 8)
Account
966
457
013A
880A
908B1
906B1
630B1
013B1
880B1
460
018A
018B1
B2. > 3 Years
Account
Number
Account
083
084
C. Total Amount
908B2
906B2
630B2
013B2
880B2
Account
902
657
911
908C
906C
630
SH0013
SH0880
018B2
SH0018
Additional Shares/ Deposits (Included in the Shares/Deposits Listed Above)
10. Accounts Held by Member Public Units
11. Accounts Held by Nonmember Public Units
12. Non-U.S. dollar denominated deposits
13. Dollar Amount of Share Certificates = or > $100,000 (Excluding IRA share certificates and brokered share certificates participated out by the broker in shares of less than $100,000)
14. Dollar Amount of IRA/Keogh share and IRA/Keogh share certificate accounts = or > $100,000
15. Dollar Amount of Share Drafts Swept to Regular Shares or Money Market Accts as part of Sweep Program
16. Dollar Amount of Commercial Deposit Accounts
17. Negative Shares Included in All Other Unsecured Loans/Lines of Credit on Page 6
Amount
Account
631
632
636
638
639
641
643
644
SECTION 3 - NCUA INSURED SAVINGS COMPUTATION This section must be completed by all federally insured credit unions.
Insured shares and deposits, as described in Part 745 of the NCUA's regulations, are authorized by state law and issued to members (or nonmembers in the case of low-income designated credit unions), other
credit unions, or government depositors. Report uninsured shares in this section. Do not include notes payable or other forms of borrowings. Eligible accounts are generally insured up to $250,000 each.
1.
2.
3.
4.
Amount
Account
065A4
067A2
068A
069A
Response
Acct
Uninsured Member Shares and Deposits
Uninsured Nonmember Shares and Deposits
Total Uninsured Shares and Deposits (Sum of Accounts 065A4 and 067A2)
Total Insured Shares and Deposits (Account 018 less Account 068A)
ADDITIONAL SHARE INSURANCE
5. Does your credit union maintain share/deposit insurance coverage other than the NCUSIF? (Do not include Life Savings and Borrowers' Protection Insurance or Surety Bond
Coverage.)
a. If so, indicate the name of the insurance company
b. Dollar amount of shares and/or deposits insured by the company named above
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
875
876
877
19
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE E
SUPPLEMENTAL INFORMATION AS OF: _______________
Back to Navigation Page
SECTION 1 - GRANTS (This section must be completed by all credit unions, if applicable.)
1. Amount of Grants
a. Awarded to Your Credit Union, Year-to-Date
b. Received by Your Credit Union, Year-to-Date
Amount
SECTION 2 - CREDIT UNION EMPLOYEES (This section must be completed by all credit unions, if applicable.)
Number
1. Number of credit union employees who are:
Acct
926
927
Acct
564A
a. Full-Time (26 hours or more per week)
b. Part-Time (25 hours or less per week)
564B
SECTION 3 - CREDIT UNION BRANCHES (This section must be completed by all credit unions, if applicable.)
1. Does the credit union plan to add any new branches or expand existing facilities in the next 12 months?
Yes or No
Number of
Remittances
SECTION 4 - INTERNATIONAL REMITTANCES (This section must be completed by all credit unions, if applicable.)
Acct
566B
Account
928
1. Number of International Remittances Originated Year-to-Date
SECTION 5 - CREDIT UNION SERVICE ORGANIZATIONS (CUSOs) (This section must be completed by all credit unions, if applicable.)
Report the following aggregate totals the credit union has in all CUSOs, regardless of whether your credit union owns the CUSO, has a "controlling financial interest," has the "ability to exert significant influence,"
or owns only a smaller portion of the CUSO.
Amount
Account
1. Total Value of Investments in CUSOs
851
2. Total Amount loaned to CUSOs
852
3. Total Aggregate Cash Outlay in CUSOs
853
SECTION 6 - MONEY SERVICES BUSINESSES (This section must be completed by all credit unions, if applicable.) (This information will
not be released to the public.)
Dealers in Foreign Exchange
Check Cashers
Monetary Instruments
Money Transmitters
Provider of Prepaid Access
Seller of Prepaid Access
Other services provided by Money Services Businesses
OMB No. 3133-0004
Account
1050
1. Total Money Services Businesses
a.
b.
c.
d.
e.
f.
g.
Number of
Accounts
1051
1052
1053
1054
1055
1056
BA0009
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
Amount
Account
1050A
Sum of
Accounts 1051
to BA0009
may not total
to Account
1050
20
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
SCHEDULE F
DERIVATIVE TRANSACTIONS REPORT AS OF: _______________
Back to Navigation Page
Total Notional
Amount
Total Derivative Transactions Outstanding
Net Fair Value
Gain (Loss)
Account
1. Interest Rate Derivatives
2.
3.
4.
5.
a. Options
i. Purchased Options
ii. Written Options
b. Swaps
c. Futures
d. Other Interest Rate Derivatives
Loan Pipeline Management Derivatives
European Equity Call Options
All Other Derivatives
Total Derivatives (Sum of each column)
Account
OMB No. 3133-0004
DT0001
DT0003
DT0005
DT0007
DT0009
DT0011
DT0013
DT0015
1030
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
DT0002
DT0004
DT0006
DT0008
DT0010
DT0012
DT0014
DT0016
1030C
21
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
SCHEDULE G
PCA NET WORTH CALCULATION WORKSHEET AS OF: _______________
Back to Navigation Page
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, or completed a merger or acquisition after 12/31/2008. Information entered on other schedules will populate items below in
the CUOnline system, excluding items 6a - 6d, optional items 9, 10 and 11 and ASC Topic 326 items 16 and 17.
NET WORTH TO TOTAL ASSETS RATIO CALCULATION
Amount
Account
NUMERATOR: NET WORTH
1. Undivided Earnings
940
These fields will
2. Appropriation for Non-Conforming Investments (State Credit Union ONLY)
668
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
Account
Amount
Complete these fields
a. Prior Quarter-End Adjusted Retained Earnings acquired through Business Combinations
1004A
if a merger/ acquisition
b. Adjustments made to Retained Earnings acquired through Business Combinations
was completed AFTER
1004B
during current quarter (See Instructions)
12/31/2008.
c. Adjusted Gain from Bargain Purchase due to Business Combinations
1004C
completed during current quarter (See Instructions)
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
8. Total Assets (Acct 010) excluding SBA PPP loans pledged as collateral to the FRB PPP Lending Facility (Acct LC0047)
Amount
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).
9. Average of Daily Assets over the calendar quarter
10. Average of the three month-end balances over the calendar quarter
11. The average of the current and three preceding calendar quarter-end balances
Amount
Account
010A
010B
010C
Amount
Account
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.
NET WORTH RATIO
998
RB0172
12. Net Worth Ratio (Account 997 divided by Account NW0010, 010A, 010B, or 010C)
13. Risk Based Capital Ratio (Credit unions with total assets over $500 million)
NET WORTH CLASSIFICATION
14. Net Worth Classification if credit union is not new (Based upon Call Report data only--See instructions.)
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.))
Classification
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)
17. 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 March 31, 2022
Previous Editions Are Obsolete
NW0001
NW0002
22
Credit Union Name:______________________________
DRAFT
Federal Charter/Certificate Number:_______________
SCHEDULE H
RISK-BASED CAPITAL CALCULATION AS OF: ___________________
Back to Navigation
Complex credit unions, as defined in section 702.103 of the NCUA's regulations, must complete this schedule.
PART I - NUMERATOR
EQUITY
1.
2.
3.
4.
5.
6.
TOTALS
Undivided earnings
Appropriations for non-conforming investments
Other reserves
Equity acquired in merger
Net income
Total Equity (Sum of Accounts 940, 668, 658, 658A, and 602)
Account
940
668
658
658A
602
RB0001
ADDITIONS
7.
8.
9.
10.
RB0002
Allowance for Credit Losses (Sum of Accounts 719, AS0048, AS0041, and LI0003)
Subordinated Debt in accordance with §702.407
Section 208 Assistance included in net worth as defined in §702.2
RB0003
RB0004
RB0005
Total Additions (Sum of Accounts RB0002, RB0003, and RB0004)
DEDUCTIONS
11. NCUSIF capitalization deposit
12. Goodwill
a. Less: Excluded Goodwill
13. Other intangible assets
a. Less: Excluded intangible assets
14. Identified losses not reflected in the risk-based capital numerator
15. Total Deductions (Sum of Accounts 794, 009D2, AS0032, and RB0008 less RB0006 and RB0007)
16. TOTAL RISK-BASED CAPITAL NUMERATOR BEFORE MORTGAGE SERVICING ASSETS DEDUCTION (Sum of Accounts RB0001 plus RB0005 minus RB0009)
a. Less: Mortgage Servicing Assets (reported in Account 779 on page 2) that exceed 25% of RB0010
TOTAL
RISK-BASED CAPITAL NUMERATOR ( Account RB0010 less Account RB0011)
17.
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
794
009D2
RB0006
AS0032
RB0007
RB0008
RB0009
RB0010
RB0011
RB0012
23
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE H
RISK-BASED CAPITAL CALCULATION AS OF: ___________________
Complex credit unions, as defined in section 702.103 of the NCUA's regulations, must complete this schedule.
Part II - DENOMINATOR
ON-BALANCE SHEET ASSETS
See page 25 for additional Risk Weight
Category and Asset Allocations
Risk Weight Category and Asset Allocations
Adj's to Totals
RB0013
Totals for RiskWeighting
RB0014
1
0%
RB0015
2
20%
RB0016
3
50%
AS0013
RB0018
RB0019
RB0020
RB0021
RB0022
20. Other Investments
AS0017
RB0028
RB0029
RB0030
RB0031
21. Total Investments (Sum each column)
RB0039
RB0040
RB0041
RB0042
RB0043
LOANS
22. First Lien Residential Real Estate Loans
703A
RB0051
RB0052
386A
RB0056
RB0057
RB0060
RB0061
RB0062
RB0063
RB0064
RB0068
RB0069
RB0070
RB0071
RB0072
003
RB0075
27. Less: Allowance for Credit Losses (Loans)
RB0002
RB0076
RB0077
RB0078
28. Total Loans (Account RB0079 equals sum
of 703A, 386A, RB0060, RB0068, 003 less
RB0002)
RB0079
RB0080
RB0081
RB0082
29. Other Assets (RB0088 equals sum of
798A, 007, 008, 794, and AS0036)
RB0088
RB0089
RB0090
RB0091
30. Total On-Balance Sheet Assets by Risk
Weight (RB0099 equals sum of AS0009,
RB0039, RB0079, and RB0088)
RB0099
RB0100
RB0101
18. Cash and Deposits in Financial Institutions
or Reserve Banks
INVESTMENTS
19. Securities
23. Junior-Lien Residential Real Estate Loans
24. Consumer Loans (Sum of Accounts 396,
397A, 698A, 397, 385, 370, 002, 698C and
386B)
25. Commercial Loans (Sum of Accounts
718A5 and 400P)
26. Loans held for sale
31. Total Risk-Weighted Assets - On
Balance Sheet (Account RB0112 equals
sum of RB0113, RB0114, RB0115,
RB0116, RB0117, RB0118, RB0119,
RB0120, RB0121, and RB0122)
Totals from
Schedules
AS0009
4
75%
5
100%
RB0017
RB0023
RB0032
RB0044
RB0053
RB0045
RB0054
RB0055
RB0058
RB0112
RB0083
RB0065
RB0066
RB0073
RB0084
RB0085
RB0086
RB0092
RB0102
RB0103
RB0104
RB0105
RB0113
RB0114
RB0115
RB0116
Continued on page 25
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
24
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE H
RISK-BASED CAPITAL CALCULATION AS OF: ___________________
Complex credit unions, as defined in section 702.103 of the NCUA's regulations, must complete this schedule.
Part II - DENOMINATOR (continued)
ON-BALANCE SHEET ASSETS
Continued from page 24
18. Cash and Deposits in Financial Institutions
or Reserve Banks
Risk Weight Category and Asset Allocations
6
150%
7
250%
INVESTMENTS
19. Securities
8
300%
9
400%
RB0024
Alternative Risk Weights
10
1250%
Risk Weight
Asset Amount
RB0025
RB0026
RB0027
RB0037
RB0038
20. Other Investments
RB0033
RB0034
RB0035
RB0036
21. Total Investments (Sum each column)
RB0046
RB0047
RB0048
RB0049
RB0050
LOANS
22. First Lien Residential Real Estate Loans
23. Junior-Lien Residential Real Estate Loans
RB0059
24. Consumer Loans
RB0067
25. Commercial Loans
RB0074
26. Loans held for sale
27. Less: Allowance for Credit Losses (Loans)
28. Total Loans (Account RB0079 equals sum
of 703A, 386A, RB0060, RB0068, 003 less
RB0002)
RB0087
29. Other Assets (RB0088 equals sum of
798A, 007, 008, 794, and AS0036)
RB0093
RB0094
RB0095
30. Total On-Balance Sheet Assets by Risk
Weight (RB0099 equals sum of AS0009,
RB0039, RB0079, and RB0088)
RB0106
RB0107
RB0108
RB0109
RB0110
RB0111
RB0117
RB0118
RB0119
RB0120
RB0121
RB0122
31. Total Risk-Weighted Assets - On
Balance Sheet (Account RB0112 equals
sum of RB0113, RB0114, RB0115,
RB0116, RB3606, RB0117, RB0118,
RB0119, and RB0120)
OMB No. 3133-0004
RB0096
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
RB0097
RB0098
25
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE H
RISK-BASED CAPITAL CALCULATION AS OF: ___________________
Complex credit unions, as defined in section 702.103 of the NCUA's regulations, must complete this schedule.
Part III - Denominator
Off-Balance Sheet and Derivative Exposures
See page 27 for additional Credit Equivalent
Risk Weight Allocations
Total Conditionally Cancelable Unfunded
Commitments:
32. Unfunded Commitment - Commercial loans
Totals for RiskWeighting
LQ0014
33. Unfunded Commitment - Consumer Loans Secured & RE
LQ0015
34. Unfunded Commitment - Consumer Loans Unsecured
LQ0016
35. Federal Home Loan Bank under the MPF
program
LQ0021
36. All other off-balance sheet exposures (Sum
of LQ0020, LQ0022, LQ0023, LQ0026,
LQ0027, LQ0028, LQ0029, and LQ0030)
37. Over-the-counter derivatives
RB0133
Credit
Conversion
Factor
50%
10%
10%
20%
100%
Credit Equivalent Risk Weight Allocations
Credit Equivalent
Amount
RB0123
1
2
3
4
5
0%
2%
4%
20%
50%
RB0125
RB0129
RB0131
RB0126
The sum of the Credit Equivalent Risk Weight Allocations equals
the Credit Equivalent Amount, which must equal the Totals for
Risk Weighting multiplied by the Credit Converstion Factor. For
example: RB0126+RB0127+RB0128 must equal LQ0015 * 0.10.
RB0134
RB0132
RB0135
RB0140
RB0141
RB0142
RB0143
RB0144
38. Centrally cleared derivatives
RB0148
RB0149
RB0150
RB0151
RB0152
39. TOTAL OFF-BALANCE SHEET AND
DERIVATIVE CREDIT EQUIVALENT
AMOUNTS (Sum each column)
RB0153
RB0154
RB0155
RB0156
RB0157
RB0158
RB0163
RB0164
RB0165
RB0166
40. TOTAL RISK-WEIGHTED ASSETS - OFF
BALANCE SHEET AND DERIVATIVE
EXPOSURES (RB0162 equals sum of
RB0163, RB0164, RB0165, RB0166,
RB0167, RB0168, and RB0169)
RB0162
RB0145
Continued on page 27
OMB No. 3133-0004
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
26
DRAFT
Credit Union Name:______________________________
Federal Charter/Certificate Number:_______________
SCHEDULE H
RISK-BASED CAPITAL CALCULATION AS OF: ___________________
Complex credit unions, as defined in section 702.103 of the NCUA's regulations, must complete this schedule.
Part III - Denominator (continued)
Off-Balance Sheet and Derivative Exposures
Continued from page 26
Total Conditionally Cancelable Unfunded
Commitments:
32. Unfunded Commitment - Commercial loans
33. Unfunded Commitment - Consumer Loans Secured & RE
Credit Equivalent Risk Weight Allocations
6
7
75%
100%
RB0124
RB0127
34. Unfunded Commitment - Consumer Loans Unsecured
Alternative Risk Weights
Risk Weight
Exposure Amount
RB0128
RB0130
35. Federal Home Loan Bank under the MPF
program
36. All other off-balance sheet exposures (Sum
of LQ0020, LQ0022, LQ0023, LQ0026,
LQ0027, LQ0028, LQ0029, and LQ0030)
RB0136
RB0137
37. Over-the-counter derivatives
RB0146
RB0147
RB0159
RB0160
RB0161
RB0167
RB0168
RB0169
RB0138
RB0139
38. Centrally cleared derivatives
39. TOTAL OFF-BALANCE SHEET AND
DERIVATIVE CREDIT EQUIVALENT
AMOUNTS (Sum each column)
40. TOTAL RISK-WEIGHTED ASSETS - OFF
BALANCE SHEET AND DERIVATIVE
EXPOSURES (RB0162 equals sum of
RB0163, RB0164, RB0165, RB0166,
RB0167, RB0168, and RB0169)
Risk-Based Capital Ratio Totals
41. TOTAL ON-BALANCE SHEET ASSETS AND OFF-BALANCE SHEET CREDIT EQUIVALENT AMOUNTS (Sum of RB0099 and RB0153)
RB0171
42. TOTAL RISK-WEIGHTED ASSETS (Sum of RB0112 and RB0162)
RB0172
43. TOTAL RISK-BASED CAPITAL RATIO (RB0012 divided by RB0171)
OMB No. 3133-0004
RB0170
NCUA 5300
Effective March 31, 2022
Previous Editions Are Obsolete
27
| File Type | application/pdf |
| File Title | 5300 Call Report Form March 2022 draft |
| Author | DAS |
| File Modified | 2021-12-07 |
| File Created | 2021-12-02 |