Call Report Form 2024-Q1 Draft

Call Report Form 2024-Q1 Draft.pdf

NCUA Call Report

Call Report Form 2024-Q1 Draft

OMB: 3133-0004

Document [pdf]

Download: pdf | pdf

NATIONAL CREDIT UNION ADMINISTRATION
ALEXANDRIA, VA 22314-3428
OFFICIAL BUSINESS

Call Report
Form 5300

Effective March 31, 2024 Until Superseded
Version 2024.1

DRAFT
TO THE BOARD OF DIRECTORS:
This booklet contains the Call Report, Form 5300. This form is effective March 31, 2024 until superseded.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.
A, Section 5 - Indirect Loans
A, Section 6 - Loans Purchased and Sold Under 701.22 and
701.23

Complete this schedule if your credit union has indirect loans outstanding.

A, Section 7 - 1- to 4-Family Residential Real Estate
Loans/Leases
A, Section 8 - Commercial
B, Section 1 - Supplemental Information for Available-for-Sale or
Held-to-Maturity Debt Securities

Complete this schedule if your credit union has 1- to 4-family residential real estate loans.

Complete this schedule if your credit union has purchased or sold whole or partial loans.

Complete this schedule if your credit union has commercial loans.
Complete this schedule if your credit union has any investments classified as available-for-sale or held-to-maturity.

B, Section 2 - Supplemental information for Trading Debt or Equity Complete this schedule if your credit union has investments classified as trading debt or equity securities.
Securities
B, Section 3 - Investment maturity distribution
B, Section 4 - Investment Memoranda

C, Sections 1 through 5 - Liquidity
D, Shares and Supplemental Information
E, Supplemental Information
F, Derivatives
G, Capital Adequacy

H, Complex Credit Union Leverage Ratio (CCULR) Calculation
I, Risk Based Capital (RBC) Ratio Calculation

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, 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).
Complete this schedule if your quarter-end assets exceed $500,000,000 and you are eligible, qualified, and electing to
opt-in to CCULR.
Complete this schedule if your quarter-end assets exceed $500,000,000.

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, 2024
Previous Editions Are Obsolete

Version 2024.1

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, 2024
Previous Editions Are Obsolete

Version 2024.1

DRAFT

Credit Union Name:______________________________

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

Statement of Income
and Expense
Page 5

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

Loans Purchased
and Sold
Page 10

1-4 Family Residential
Property Loans
Page 11

Commercial Loans
Page 12

Bank Secrecy Act
Page 20

Capital Adequacy
Page 22

Complex Credit Union
Leverage Ratio
Page 23

Credit Union Service
Organizations (CUSO)
Page 20

Derivatives
Page 21

Liquidity Borrowing
Page 18

Liquidity Off Balance Sheet
Page 17

Risk Based Capital Ratio
Page 24

Shares Supplemental
Page 19

Supplemental Information
Page 20

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, 2024
Previous Editions Are Obsolete

Version 2024.1

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________

Back to Navigation

This page must be completed by all credit unions.

ASSETS
Have you adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)? Select yes or no.
NOTE - Review the Call Report Instructions carefully if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).

AS0010

CASH AND DEPOSITS: If your credit union reports an amount in Account AS0007 complete Schedule B, Section 3, Investments - Maturity Distribution.
Amount

1. Cash on Hand

2. Cash on Deposit (Amounts Deposited in Financial Institutions)

Account

Coin and Currency

AS0004

Cash Items in Process of Collection

Total Cash on Hand

AS0005
730A

Cash on Deposit in Corporate Credit Unions

730B1

Cash on Deposit in a Federal Reserve Bank

AS0003

Cash on Deposit in Other Financial Institutions

Total Cash on Deposit (Amounts Deposited in Financial Institutions)

730B2
730B

3. Time deposits in commercial banks, S&Ls, savings banks, natural person credit unions, or corporate credit unions
4. All other deposits

AS0007

5. TOTAL CASH AND OTHER DEPOSITS (Sum of Accounts 730A, 730B, AS0007, and AS0008)

AS0009

AS0008

INVESTMENT SECURITIES: If your credit union reports amounts below, complete Schedule B, Sections 1 through 4, as applicable.
Amount

Account

AS0055

6. Equity Securities
7. Trading Debt Securities

AS0061

8. Available-for-Sale Debt Securities1, at fair value
Enter an amount in Account AS0042 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable.

AS0067

Amount
9.

Account
AS0042

(Allowance for Credit Losses on Available-for-Sale Debt Securities)

10. Held-to-Maturity Debt Securities2
Enter an amount in Account AS0041 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable.

AS0073

11. Allowance for Credit Losses on Held-to-Maturity Debt Securities

AS0041

12. TOTAL INVESTMENT SECURITIES (Sum of Accounts AS0055, AS0061, AS0067, and AS0073 less AS0041)

AS0013

OTHER INVESTMENTS: If your credit union reports amounts below, complete Schedule B, Section 3.
Amount

13. Other Investments

Nonperpetual Capital Account

769A

Perpetual Contributed Capital

769B

All other investments

AS0016
AS0017

14. TOTAL OTHER INVESTMENTS (Sum of Accounts 769A, 769B, and AS0016)
1

Account

Also complete line 9 (Account AS0042) if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).
Also complete line 11 (Account AS0041) if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 1

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________

Back to Navigation Page

This page must be completed by all credit unions.
ASSETS -- CONTINUED
LOANS HELD FOR SALE:

Amount

Account
003

14. Loans Held for Sale
LOANS AND LEASES: If your credit union reports an amount in Account 025B, complete Schedule A, Sections 1 through 8, as applicable.
Number of Loans

Account

Amount

025A

15. TOTAL LOANS & LEASES

Account
025B
719

16. Less: Allowance for Loan & Lease Losses - Skip to Item 17 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).

AS0048

17. Less: Allowance for Credit Losses on Loans & Leases - Enter an amount if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
OTHER ASSETS:
Amount
18. Foreclosed and Repossessed Assets

Account

Commercial

AS0022

Consumer Real Estate

AS0023

Consumer Vehicle

AS0024

Consumer Other

AS0025

Total Foreclosed and Repossessed Assets

798A
007

19. Land and Building
20. Other Fixed Assets

008

21. NCUA Share Insurance Capitalization Deposit

794

22. Other Assets

009D2

Goodwill

Mortgage servicing assets

Other Intangible Assets

Accrued Interest on Loans & Leases

009A

Accrued Interest on Investments

009B

All Other Assets

Total Other Assets

779
AS0032

009C
AS0036

23. TOTAL ASSETS (Sum of Accounts AS0009, AS0013, AS0017, 003, 025B less 719 and AS0048, 798A, 007, 008, 794 and AS0036)

010

Must equal Account 014 on Page 3

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 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

Account
825

1. Accounts Payable, Accrued Interest on Borrowings, and Other Liabilities

820A

2. Accrued Dividends & Interest Payable on Shares & Deposits
Enter an amount in Account LI0003 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable.

LI0003

3. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures

860C

4. Borrowings - If your credit union reports borrowings, complete Schedule C, Sections 4 and 5
SHARES/DEPOSITS: All credit unions must complete Schedule D
Amount

Account

5. Member Shares of All Types

013

6. Nonmember Deposits

880
018
LI0069

7. Total Shares and Deposits (Sum of Accounts 013 and 880)
8. TOTAL LIABILITIES (Sum of Account 825, 820A, LI0003, 860C, and 018)

EQUITY:
Amount

Account
940

9. Undivided Earnings

658

10. Other Reserves (Appropriations of Undivided Earnings)
11. Appropriation for Non-Conforming Investments (State Credit Unions ONLY)

668
658A

12. Equity acquired in merger

996

13. Noncontrolling Interest in Consolidated Subsidiaries
14. Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges
15. Accumulated Unrealized Losses for OTTI (Due to Other Factors) on Held to Maturity Debt Securities - Skip this line if you have adopted ASC Topic 326 Financial Instruments - Credit
Losses (CECL)

945A
945C
EQ0009

16. Accumulated Unrealized Gains (Losses) on Available for Sale Debt Securities

945B

17. Other Comprehensive Income (not already included in Account EQ0009, 945A or 945C)
18. Net Income (unless this amount is already included in Retained Earnings)

602

19. TOTAL LIABILITIES, SHARES, AND EQUITY (Sum of Accounts LI0069, 940, 658, 668, 658A, 996, 945A, 945B, 945C, EQ0009, and 602)

014

Must equal Account 010 on Page 2

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 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

Amount

Account

1. Interest on Loans and Leases (Excluding interest refunds)

110

2. (Less) Interest Refunded
3. Income from Investments (Includes Interest and Dividends, exclude changes in fair value and realized gains/losses from Equity and Trading Debt Securities)

119
120
IS0005

4. Other Interest Income
5. TOTAL INTEREST INCOME (Account 110 less Account 119 plus Account 120 and IS0005)

115

INTEREST EXPENSE YEAR-TO-DATE
6. Dividends on Shares (Includes dividends earned during current period)

380

7. Interest on Deposits (Total interest expense for deposit accounts) (State Credit Union ONLY)

381
340

8. Interest on Borrowed Money
9. TOTAL INTEREST EXPENSE (Sum of Accounts 380, 381 and 340)
10. NET INTEREST INCOME (Account 115 less Account 350)

350
IS0010

11. Provision for Loan & Lease Losses - Skip to Item 12 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
Complete Item 12 and Items 1 and 2 on page 22 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
12. Credit Loss Expense

a. Loans & Leases

IS0011

b. AFS Debt Securities

IS0012

c. HTM Debt Securities

IS0013
IS0016

d. Off-Balance Sheet Credit Exposures
e. Total Credit Loss Expense

300

IS0017

Continue to page 5

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 4

Credit Union Name:______________________________

DRAFT

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
NON-INTEREST INCOME YEAR-TO-DATE

Amount

13. Fee Income
If assets in Account 010 are greater than $1 billion, enter an amount in Account IS0048 and IS0049, as applicable.

Account
131

Amount

Account
IS0048

a. Overdraft Fee Income (also include amount in Account 131)

b. Non-Sufficient Funds Fee Income (also include amount in Account 131)
IS0049
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)
16. Gain (Loss) on all other Investments or change in fair value of hedged items (not Equity or Trading Debt Securities and including amounts reported on Schedule B, Section
4 in Account 420C)

IS0020
IS0046
IS0047
421

17. Gain (Loss) on Derivatives
18. Gain (Loss) on Disposition of Fixed Assets

430

19. Gain (Loss) on Sales of Loans and Leases

IS0029

20. Gain (Loss) on Sales of Other Real Estate Owned

IS0030

21. Gain from Bargain Purchase (Merger)

431

22. Other Non-interest Income

440

23. TOTAL NON-INTEREST INCOME (Sum of Accounts 131, IS0020, IS0046, IS0047, 421, 430, IS0029, IS0030, 431, and 440)

117

NON-INTEREST EXPENSE YEAR-TO-DATE
24. Employee Compensation and Benefits

210

25. Travel and Conference Expense

230

26. Office Occupancy Expense

250

27. Office Operations Expense

260

28. Educational and Promotional Expenses

270

29. Loan Servicing Expense

280

30. Professional and Outside Services
31. Member Insurance Expense

290
310

32. Operating Fees (Examination and/or supervision fees)
33. Miscellaneous Non-Interest Expense

320

34. TOTAL NON-INTEREST EXPENSE (Sum of Accounts 210, 230, 250, 260, 270, 280, 290, 310, 320 and 360)

671

360

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, 2024
Previous Editions Are Obsolete

661A

Version 2024.1
Page 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.
Interest Rate

Non-Commercial Loans/Lines of Credit
1. Unsecured Credit Card Loans

Account Number of Loans Account

Amount

Account

521

993

396

2. Payday Alternative Loans (PALs I and PALs II) (FCU Only)

522A

994A

397A

3. Non-Federally Guaranteed Student Loans

595A

963A

698A

4. All Other Unsecured Loans/Lines of Credit

522

994

397

5. New Vehicle Loans

523

958

385

6. Used Vehicle Loans

524

968

370

565

954

002

8. All Other Secured Non-Real Estate Loans/Lines of Credit

595B

963C

698C

7. Leases Receivable
9. Loans/Lines of Credit Secured by a First Lien on a single 1- to 4-Family Residential Property

563A

959A

703A

10. Loans/Lines of Credit Secured by a Junior Lien on a single 1- to 4-Family Residential Property

562A

960A

386A

11. All Other Non-Commercial Real Estate Loans/Lines of Credit

562B

960B

386B

12. Commercial Loans/Lines of Credit Real Estate Secured

525

900K4

718A5

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

526

900P

400P

025A1

025B1

Commercial Loans/Lines of Credit

14. TOTAL LOANS AND LEASES (Sum of items 1 - 13.)
LOANS GRANTED

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)

GOVERNMENT GUARANTEED LOANS
16. Non-Commercial Loans
a. 1. Small Business Administration
(included in items 1 - 11
2. Paycheck Protection Program (PPP) Loans (Included in 16.a.1.)
above)
b. Other Government Guaranteed
17. Commercial Loans
(included in items 12 - 13
above)

OMB No. 3133-0004

Number

a. Small Business Administration Commercial Loans
b. Other Government Guaranteed Commercial Loans

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Account

Outstanding
Balance

Account

Amount

Account

031A

031B

031C

031D

Account

Guaranteed
Portion

Account

LN0050

LN0051

LN0056

LN0057

LN0052

LN0053

LN0054

LN0055

691B1

691C1

691C2

691P

691P1

691P2

Version 2024.1
Page 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

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

5. New Vehicle Loans

020C1

DL0030

021C1

022C1

023C1

041C1

035E1

6. Used Vehicle Loans

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

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

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 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 Non-Commercial 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 (if you have not adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)) or
Modifications to Borrowers Experiencing Financial Difficulty (if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL))
27. Borrower Experiencing Financial Difficulty Not in Compliance with Modified Loan Terms
SECTION 3 - LOAN CHARGE OFFS AND RECOVERIES
YTD
Charge Offs

LOAN LOSS INFORMATION

Account

Amount

Account
DL0142
041E
DL0144
DL0145
DL0146
971
Account

1000F

1001F

DL0147

DL0148

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

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, Non-Residential 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 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, 2024
Previous Editions Are Obsolete

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
550

CH0024
CH0026
CH0028
CH0030
CH0032
CH0034
CH0036
CH0038
CH0040
551

550F

551F

550E

551E

CH0047

CH0048

Version 2024.1
Page 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

Number

Account

Amount

956

FEDERAL CREDIT UNION INTEREST RATE CEILING REPORT (FCU Only)
2. Federal Credit Union Interest Rate Ceiling

Account

995

1. Loans outstanding to credit union officials and senior executive staff

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
3. Total PCILs Outstanding

Account

Recorded Investment Reported as Loans in
Account 025B

PC0001

Account
PC0002

Complete this section if the credit union has 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.

Account

Unpaid Principal
Balance or Par Account
Value

PC0004

PC0005

PC0006

PC0008

PC0009

PC0010

Account

Acquirer's ACL at
Account
Acquisition Date

4. Total PCD Loans Outstanding

PC0003

5. Total PCD Debt Securities

PC0007

Purchase Price

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Non-Credit
Discount or
Premium
attributable to
other factors

Version 2024.1
Page 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.
Number

Account

Amount

Account

New and Used Vehicle Loans

IN0001

IN0002

First Lien and Junior Lien Residential Loans

IN0003

IN0004

Commercial Loans

IN0005

IN0006

All Other Loans

IN0007

IN0008

TOTAL OUTSTANDING INDIRECT LOANS (Sum of each column)

617A

618A

SECTION 6 - LOANS PURCHASED AND SOLD UNDER 701.22 AND 701.23

Year-to-date
LOANS PURCHASED

Number

Account

Amount

Outstanding
Account

Number

Account

Amount

Account

Loans Purchased from Other Financial Institutions

SL0014

SL0015

SL0018

SL0019

Loans Purchased from Other Sources

SL0012

SL0013

SL0020

SL0021

Year-to-date
LOANS SOLD

Number

Account

Amount

Outstanding
Account

Loans Sold

SL0022

First mortgage loans sold on the secondary market

SL0024

736

Loans Transferred with Limited Recourse Qualifying for Sales Accounting

SL0026

819

Number

Account

Amount

Account

SL0023

Real Estate Loans Sold with Servicing Retained

SL0028

SL0029

SL0030

779A

All Other Loans Sold with Servicing Retained

SL0032

SL0033

SL0034

SL0035

Participations Purchased

LOAN PARTICIPATIONS
8. Vehicle - Non-commercial

Outstanding
Balance

Account

Amount
Purchased
Year-To-Date

Participations Sold
Account

Retained
Balance
Outstanding

Account

Amount
Sold
Year-To-Date

Account

SL0036

SL0037

SL0038

SL0039

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

Non-Federally Guaranteed Student Loans

13. All Other
14. TOTAL (Sum of each column)

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 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 NON-COMMERCIAL REAL ESTATE LOANS AND LINES OF CREDIT
1- to 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY 1ST LIEN
1. Fixed Rate
2. Balloon/Hybrid

a. > 15 Years

No. of Loans
Outstanding

Account
RL0001

Amt of Loans
Outstanding

Account
RL0002

Amount Granted
Year-To-Date

Account
RL0003

b. 15 Years or less

RL0004

RL0005

a. > 5 Years

RL0007

RL0008

RL0009

b. 5 Years or less

RL0010

RL0011

RL0012

RL0013

RL0014

RL0015

RL0016

RL0017

3. Adjustable Rate
4. Total 1- to 4-family residential property loans/lines of credit secured by 1st lien (Sum of each column)

RL0006

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. Fixed Rate

RL0018

RL0019

RL0020

b. Adjustable Rate

RL0021

RL0022

RL0023

a. Fixed Rate

RL0024

RL0025

RL0026

b. Adjustable Rate

RL0027

RL0028

RL0029

RL0030

RL0031

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
9. Open-End

RL0032

RL0033

RL0034

b. Adjustable Rate

RL0035

RL0036

RL0037

a. Fixed Rate

RL0038

RL0039

RL0040

RL0041

RL0042

RL0043

RL0044

RL0045

RL0047

RL0048

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 NON-COMMERCIAL REAL ESTATE
LOANS/LINES OF CREDIT

RL0046

Amount

ADDITIONAL 1- to 4-FAMILY RESIDENTIAL PROPERTY AND ALL OTHER NON-COMMERCIAL REAL ESTATE LOAN INFORMATION
12. Balance Outstanding of 1- to 4-Family Residential Construction Loans

Account
704A2
RL0050

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, 2024
Previous Editions Are Obsolete

Account
704C2

Amt of Loans
Outstanding

Account
704C1

Amount Granted
Year-To-Date

Account
704C3

Version 2024.1
Page 11

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________

Back to Navigation Page

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

Account

Outstanding
Balance

Account

1. Commercial Loans to Members

No. of Loans
Granted or
Purchased
Year-To-Date

Account

Amount Granted
or Purchased
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

143A4

143B4

143C4

143D4

2. Purchased commercial loans or participation interests to nonmembers
a. Construction and Development Loans
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)

900B1

400B1

090B1

475B1

TOTAL COMMERCIAL LOANS (Sum of Accounts 900A1 and 900B1 and
Sum of Accounts 400A1 and 400B1)

900T1

400T1

MISCELLANEOUS COMMERCIAL LOAN INFORMATION

Number

3. Outstanding Agricultural Related Loans (Sum of Accounts 961A5, 961A6, 961A7, and 961A8; sum Accounts 042A5, 042A6, 042A7, and 042A8)

Account

Amount

961A9

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, 2024
Previous Editions Are Obsolete

Amount

Account
400A
Version 2024.1
Page 12

DRAFT

Credit Union Name:______________________________

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)

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

6. Securities Issued by States and Political Subdivisions in the U.S.
7. Debt Securities Issued by Depositories, Banks, and Credit Unions

NV0069

NV0070

NV0071

NV0072

NV0073

NV0074

NV0075

NV0076

8. All Other Held-to-Maturity or Available-for-Sale Debt Securities

NV0077

NV0078

NV0079

NV0080

9. Total HTM or AFS Debt Securities (Sum of 1, 2c, 3c, 4d, 5d, 6, 7, and 8)

NV0081

801

NV0083

NV0084

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

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 13

DRAFT

Credit Union Name:______________________________

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
1. US Government Obligations
2. Federal Agency Securities - Guaranteed

NV0087
a. Agency/GSE Debt Instruments - Guaranteed
b. Agency/GSE Non-Debenture Instruments - Guaranteed

c. TOTAL FEDERAL AGENCY SECURITIES - GUARANTEED

3. 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
4. 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
5. Non-Federal Agency Asset-Backed Securities - a. Privately Issued Residential Mortgage Related Securities
Subordinated Tranches
b. Privately Issued Commercial Mortgage Related Securities

NV0088
NV0089
NV0090
NV0091
NV0092
NV0093
NV0094
NV0095
NV0096
NV0097
NV0098

c. Other Asset-Backed Securities

NV0099
NV0100

d. TOTAL NON-FEDERAL AGENCY ASSET-BACKED SECURITIES - SUBORDINATED TRANCHES

NV0101

6. Securities Issued by States and Political Subdivisions in the U.S.
7. Debt Securities Issued by Depositories, Banks, and Credit Unions

NV0102
NV0103
NV0104

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

NV0105
NV0106

b. Registered Investment Companies

NV0107

c. Other Equities

NV0108

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

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

NV0109
NV0110

Version 2024.1
Page 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 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, AS0055, AS0061, AS0067,
AS0073, and AS0017 from page 1.

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 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.
Amount

Account
784A

1. Non-Conforming Investments (State Credit Unions ONLY). Exclude investments listed in Accounts 789C or 789D (below).

788

2. Outstanding balance of brokered certificates of deposit and share certificates
Gain (Loss) on Investments
3. Realized Gains (Losses) on Held to Maturity Debt Securities

Amount

Account
NV0159

4. Realized Gains (Losses) on Available for Sale Debt Securities

NV0160

5. Realized Gains (Losses) on all other investments and changes in fair value of hedged items (Do not include gain or loss on Trading Debt or Equity Securities)

NV0161

6. Gain (Loss) on Investments (Sum of Accounts NV0159, NV0160 and NV0161)

NV0162
Must equal Account IS0047 on page 5.

Other Than Temporary Impairment Information - Already reported in Account NV0159, NV0160, or NV0161

Amount

Account
420A

7. Total Other-Than-Temporary Impairment (OTTI) Losses
8. Less: Portion OTTI Losses in Other Comprehensive Income

420B

9. OTTI Losses Recognized in Earnings (Sum of Accounts 420A and 420B)

420C

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.
10. a. Securities

Remaining
Premiums

Account

Cash Surrender
Value

Account

Recorded Value

Account
789C
789D

b. Other Investments
c. Other Assets
i. Split Dollar Life Insurance Arrangements
a) Collateral Assignment

NV0169

NV0170

789E

b) Endorsement

NV0172

NV0173

789E1
789E2

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
11. 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, 2024
Previous Editions Are Obsolete

789F
789G
Recorded Value

Account
789H

Version 2024.1
Page 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

Account
814K

2. Unfunded Commitments for All Remaining Loans (Non-Commercial Loans)

a. Revolving Open-End lines secured by 1- to 4-Family Residential Properties

811D

b. Credit Card Lines

812C

c. Unsecured Share Draft Lines of Credit

815C

d. Unused Overdraft Protection Program

822C

e. Other Unfunded Commitments
f. Total Unfunded Commitments for Non-Commercial Loans
(Sum of items 2a through 2e)

816B5
816T

3. Total Unfunded Commitments for all loan types (Sum of Accounts 814K and 816T)

816A

SECTION 2 - OFF-BALANCE SHEET EXPOSURES (Credit unions with more than $500 million in Total Assets must complete this Section)
Amount

Account
LQ0013

1. Total Unconditionally Cancelable Unfunded Commitments for All loan Types
2. Conditionally Cancelable Unfunded Commitments

3. Loans transferred with limited recourse or other seller-provided credit enhancements (net of
any related valuation allowance)

a. Commercial Loans

LQ0014

b. Consumer Loans - Secured and Real Estate

LQ0015

c. Consumer Loans - Unsecured
d. Total Conditionally Cancelable Unfunded Commitments
(Sum of Accounts LQ0014, LQ0015, and LQ0016)

LQ0016
LQ0017

a. Commercial Loans

LQ0018

b. Consumer Loans
c. Total Loans Transferred with Limited Recourse
(Sum of Accounts LQ0018 and LQ0019)

LQ0019
LQ0020

4. Loans Transferred under the FHLB MPF program

LQ0021

5. Financial Standby Letters of Credit

LQ0022
LQ0023

6. Forward Agreements that are not derivative contracts
7. Sold Credit Protection

a. Guarantees

LQ0024

b. Credit Derivatives
c. Total Sold Credit Protection
(Sum of Accounts LQ0024 and L0025)

LQ0025
LQ0026

8. Off-Balance Sheet Securitization Exposures

LQ0027

9. Securities Borrowing or Lending transactions

LQ0028

10. Off-Balance Sheet exposure of repurchase transactions

LQ0029

11. All other off-balance sheet exposures not included above, but meet the definition of Commitments

LQ0030

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 17

DRAFT

Credit Union Name:______________________________

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.)
Total Borrowing
Capacity
1. Borrowing
Arrangements

Account

Draws Against
Borrowing
Capacity

Account

Assets Pledged
to Secure
Borrowing
Capacity

Account

884

885A

LQ0035

884C

885A1

LQ0039

c. Federal Home Loan Bank

LQ0040

LQ0043

d. Central Liquidity Facility
e. FRB - excludes amounts reported in Account LC0085 below

LQ0060

885A3
LQ0044

LQ0061

LQ0046

LQ0047

i. FRB Paycheck Protection Program Lending Facility loans

LQ0062
884D

LC0085
885A2

LC0047
LQ0053

881

885A4

878

a. Corporate Credit Unions
b. Natural Person Credit Unions

f. Other Sources
g. Total Borrowings & Assets Pledged (Sum of each column)

LQ0045

Must agree to Account LQ0860 on Schedule C, Section 5
Additional Borrowing Arrangements Information

Amount

Account
865A

2. Amount of Borrowings Callable by Lender
SECTION 5 - BORROWING MATURITY DISTRIBUTION (All credit unions must complete this section, if applicable.)
A. < 1 Year

Account

1. Draws Against Borrowing Capacity

883A

2. Borrowings from Repurchase Transactions

058A

3. Subordinated Debt

867A

4. TOTAL BORROWINGS (Sum of each column)

860A

OMB No. 3133-0004

B1. 1 - 3 Years

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Account

B2. > 3 Years

Account C. Total Amount Account

883B1
058B1

883B2
058B2

867B1

867B2

860B1

860B2

883C
058C
867C
LQ0860

Version 2024.1
Page 18

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE D
SHARES, SUPPLEMENTAL INFORMATION, AS OF: _______________

Back to Navigation

SECTION 1 - NUMBER OF MEMBERS This section must be completed by all credit unions.

Number

Account

1. Number of current members (not number of accounts)

083

2. Number of potential members

084

SECTION 2 - SHARES/DEPOSITS MATURITY DISTRIBUTION This section must be completed by all credit unions.
1. Share Drafts

Number of Accounts Account

A. < 1 Year

Account

B1. 1 - 3 Years

Account

B2. > 3 Years

Account C. Total Amount Account

452

902A

902

454

657A

657

458

911A

451

908A

908B1

908B2

908C

453

906A

906B1

906B2

906C

455

630A

630B1

630B2

630

7. TOTAL SHARES (Sum of each column)

966

013A

013B1

013B2

SH0013

8. Nonmember Deposits
9. TOTAL SHARES and DEPOSITS (Sum of items
7 and 8)

457

880A

880B1

880B2

SH0880

460

018A

018B1

018B2

SH0018

2. Regular Shares
3. Money Market Shares
4. Share Certificates
5. IRA/KEOGH Accounts
6. All Other Shares

911

Amount

Additional Shares/ Deposits (Included in the Shares/Deposits Listed Above)
10. Accounts Held by Member Public Units

Account
631

11. Accounts Held by Nonmember Public Units

632

12. Non-U.S. dollar denominated deposits

636

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)

638

14. Dollar Amount of IRA/Keogh share and IRA/Keogh share certificate accounts = or > $100,000

639

15. Dollar Amount of Share Drafts Swept to Regular Shares or Money Market Accts as part of Sweep Program

641

16. Dollar Amount of Commercial Deposit Accounts

643

17. Negative Shares Included in All Other Unsecured Loans/Lines of Credit on Page 6

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.
Amount

Account

1. Uninsured Member Shares and Deposits

065A4

2. Uninsured Nonmember Shares and Deposits

067A2

3. Total Uninsured Shares and Deposits (Sum of Accounts 065A4 and 067A2)

068A

4. Total Insured Shares and Deposits (Account 018 less Account 068A)

069A

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.)

Acct
875
876

If so, indicate the name of the insurance company

Dollar amount of shares and/or deposits insured by the company named above

OMB No. 3133-0004

Response

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

877
Version 2024.1
Page 19

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE E
SUPPLEMENTAL INFORMATION AS OF: _______________

Back to Navigation Page

SECTION 1 - GRANTS (This schedule must be completed by all credit unions, if applicable.)
1. Amount of Grants

Amount

926

b. Received by Your Credit Union, Year-to-Date

927

SECTION 2 - CREDIT UNION EMPLOYEES (This schedule must be completed by all credit unions, if applicable.)
1. Number of credit union employees who are:

Acct

a. Awarded to Your Credit Union, Year-to-Date

Number

Acct

Full-Time (26 hours or more per week)

564A

Part-Time (25 hours or less per week)

564B

SECTION 3 - CREDIT UNION BRANCHES (This schedule must be completed by all credit unions, if applicable.)

Yes or No

Acct
566B

1. Does the credit union plan to add any new branches or expand existing facilities in the next 12 months?
Number of
Remittances

SECTION 4 - INTERNATIONAL REMITTANCES (This schedule must be completed by all credit unions, if applicable.)

Account
928

1. Number of International Remittances Originated Year-to-Date

SECTION 5 - CREDIT UNION SERVICE ORGANIZATIONS (CUSOs) (This schedule 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 schedule must be completed by all credit unions, if applicable.) (This information will
not be released to the public.)

Number of
Accounts

Account

1. Total Money Services Businesses

1050

a. Dealers in Foreign Exchange

1051

b. Check Cashers

1052

c. Monetary Instruments

1053

d. Money Transmitters

1054

e. Provider of Prepaid Access

1055

f. Seller of Prepaid Access

1056
BA0009

g. Other services provided by Money Services Businesses

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Amount

Account
1050A

Sum of
Accounts 1051
to BA0009
may not total
to Account
1050

Version 2024.1
Page 20

Credit Union Name:______________________________

DRAFT

Federal Charter/Certificate Number:_______________

SCHEDULE F
DERIVATIVE TRANSACTIONS REPORT AS OF: _______________
Total Notional
Amount

Total Derivative Transactions Outstanding
1. Interest Rate Derivatives

Back to Navigation Page

Account

Net Fair Value
Gain (Loss)

Account

a. Options
DT0001

i. Purchased Options
ii. Written Options
b. Swaps

DT0002

DT0003

DT0004

DT0005

DT0006

c. Futures

DT0007

DT0008

d. Other Interest Rate Derivatives

DT0009

DT0010

2. Loan Pipeline Management Derivatives

DT0011

DT0012

3. European Equity Call Options
4. All Other Derivatives

DT0013
DT0015

DT0014
DT0016

1030

1030C

5. Total Derivatives (Sum of each column)

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 21

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE G
CAPITAL ADEQUACY WORKSHEET AS OF: _______________

Back to Navigation Page

A credit union is not required to provide input on this schedule unless it has chosen an alternative total assets option offered in Accounts 010A, 010B, or 010C to calculate the Net Worth Ratio, made a one-time
adjustment to Undivided Earnings due to the adoption of ASC Topic 326 prior to 1/1/23 or a CECL transitional amount to report in NW0002, completed a merger or acquisition after 12/31/2008, or Subordinated
Debt included in Net Worth to report in Account 925A. Information entered on other schedules will populate items below in the CUOnline system, excluding Accounts 1004A, 1004B, 1004C, optional Accounts
010A, 010B, and 010C, and ASC Topic 326 Accounts NW0001, NW0002.

SECTION 1 - ASC TOPIC 326: FINANCIAL INSTRUMENTS - CREDIT LOSSES (CECL) - Complete these rows if you have adopted CECL

Amount

Account
NW0001
NW0002

Amount

Account

1. Select the date of adoption of ASC Topic 326 - Financial Instruments - Credit Losses (CECL)
2. One-time Adjustment to Undivided Earnings for those credit unions that early adopted CECL or CECL Transitional Amount (as determined under 702.703(b))
SECTION 2 - NET WORTH CALCULATION

940

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

668

These fields
will prepopulate.

3. Other Reserves (Appropriations of Undivided Earnings)
4. Net Income (unless this amount is already included in Undivided Earnings)

658
602
NW0004

5. CECL Transition Provision (as determined under 702.703(c))

925A

6. Subordinated Debt or Grandfathered Secondary Capital included in Net Worth
7. Adjusted Retained Earnings acquired through Business Combinations
a. Prior Quarter-End Adjusted Retained Earnings acquired through Business Combinations
b. Adjustments made to Retained Earnings acquired through Business Combinations
during current quarter (See Instructions)
c. Adjusted Gain from Bargain Purchase due to Business Combinations
completed during current quarter (See Instructions)

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

Amount

Account
1004A
1004B
1004C
1004

d. Current Quarter's Total Adjusted Retained Earnings acquired through Business Combinations (Accounts 1004A + 1004B - 1004C)
8. TOTAL NET WORTH (Sum of Accounts 940, 668, 658, 602, NW0004, 925A, and 1004)

997

SECTION 3 - TOTAL ASSETS CALCULATION
Total Assets Election - NCUA regulations 702.2 allows credit unions to measure total assets for purposes of calculating the net worth ratio in one of 4 ways: 1) average quarterly balance, 2) average monthly balance, 3)
average daily balance, or 4) quarter-end balance. If you elect to measure total assets using the quarter-end balance do not enter an amount in Accounts 010A, 010B, or 010C. If you elect to measure total assets
using one of the other methods, enter the amount in Account 010A, 010B, or 010C.

Amount
1. Average of Daily Assets over the calendar quarter
2. Average of the three month-end balances over the calendar quarter
3. The average of the current and three preceding calendar quarter-end balances

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. The amount reported will be automatically adjusted to
exclude SBA PPP loans pledged as collateral to the FRB PPP Lending Facility (Acct LC0047) and
include the CECL transition provision (Acct NW0004) when calculating the net worth ratio

4. Total Assets (Acct 010) excluding SBA PPP loans pledged as collateral to the FRB PPP Lending Facility (LC0047) and including the CECL Transition Provision (NW0004)

Account
010A
010B
010C
NW0010

SECTION 4 - NET WORTH RATIO, RISK-BASED CAPITAL RATIO, AND NET WORTH CLASSIFICATION
1. Net Worth Ratio (Account 997 divided by Account NW0010, (010A-LC0047+NW0004), (010B-LC0047+NW0004), or
(010C-LC0047+NW0004))

Amount

Applicability

998
RB0172

2. Risk-Based Capital Ratio (Credit unions with total assets over $500 million that did not opt in to CCULR)
NET WORTH CLASSIFICATION
3. Net Worth Classification if credit union is not new (Based upon Call Report data only--See instructions.)
4. 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.))

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Account

Classification

Account
700
701

Version 2024.1
Page 22

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE H
Complex Credit Union Leverage Ratio (CCULR)

Back to Navigation Page

CCULR Election - Complex credit unions, as defined in section 702.103 of the NCUA's regulations, complete this schedule for the CCULR framework election

Election
1. Does your credit union have a CCULR framework election in effect as of the quarter-end report date?

Election

Account
LR0001
LR0008

2. If 'Yes' to question 1, is your credit union continuing to elect the CCULR framework under the Grace Period?

Eligibility

Account
010

3. Total Assets (Credit unions with total assets greater than $500,000,000)

Qualifying Criteria (See Instructions)

Input

Account

Ratio

Account
998

4. CCULR (net worth ratio) of 9% or greater
5. Off-Balance sheet exposures (Requires 25% or less of Total Assets)

LR0002

6. Trading Assets and Trading Liabilities (Requires 5% or less of Total Assets)

LR0004

LR0005

7. Goodwill and Other Intangible Assets (Requires 2% or less of Total Assets)

LR0006

LR0007

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

LR0003

Version 2024.1
Page 23

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE I
RISK-BASED CAPITAL CALCULATION AS OF: ___________________

Back to Navigation Page

Complex credit unions, as defined in section 702.103 of the NCUA's regulations, that did not opt in to CCULR must complete this schedule.
PART I - NUMERATOR
EQUITY

TOTALS

1. Undivided earnings

Account
940
668

2. Appropriations for non-conforming investments

658

3. Other reserves

658A

4. Equity acquired in merger

602

5. Net income
6. Total Equity (Sum of Accounts 940, 668, 658, 658A, and 602)

RB0001

ADDITIONS
7. Allowance for Credit Losses (Sum of Accounts 719, AS0048, AS0041, and LI0003)

RB0002

8. Subordinated Debt in accordance with §702.407

RB0003
RB0004

9. Section 208 Assistance included in net worth as defined in §702.2

RB0005

10. Total Additions (Sum of Accounts RB0002, RB0003, and RB0004)
DEDUCTIONS

794

11. NCUSIF capitalization deposit

009D2

12. Goodwill

RB0006

a. Less: Excluded Goodwill

AS0032

13. Other intangible assets

RB0007

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
17. TOTAL RISK-BASED CAPITAL NUMERATOR ( Account RB0010 less Account RB0011)

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

RB0008
RB0009
RB0010
RB0011
RB0012

Version 2024.1
Page 24

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE I
RISK-BASED CAPITAL CALCULATION AS OF: ___________________
Complex credit unions, as defined in section 702.103 of the NCUA's regulations, that did not opt in to CCULR must complete this schedule.
Part II - DENOMINATOR
ON-BALANCE SHEET ASSETS
Risk Weight Category and Asset Allocations
1
2
3
4
See page 26 to enter additional Risk
Totals from
Adjustments to
Totals for RiskWeight Category and Asset Allocations
Schedules
Totals
Weighting
0%
20%
50%
75%
18. Cash and Deposits in Financial Institutions
AS0009
RB0013
RB0014
RB0015
RB0016
or Reserve Banks
INVESTMENTS
19. Securities

AS0013

RB0018

RB0019

RB0020

RB0021

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

23. Junior-Lien Residential Real Estate Loans

386A

RB0056

RB0057

24. Consumer Loans (Sum of Accounts 396,
397A, 698A, 397, 385, 370, 002, 698C and
386B)

RB0060

RB0061

RB0062

RB0063

RB0064

RB0068

RB0069

RB0070

RB0071

RB0072

003

RB0075

27. Less: Allowance for Credit Losses (Loans)

RB0177

RB0076

RB0077

RB0078

28. Total Loans (Account RB0079 equals sum
of 703A, 386A, RB0060, RB0068, 003 less
RB0177)

RB0079

RB0080

RB0081

RB0082

RB0088

RB0089

RB0090

RB0091

RB0100

RB0101

25. Commercial Loans (Sum of Accounts
718A5 and 400P)
26. Loans held for sale

29. Other Assets (RB0088 equals sum of
798A, 007, 008, 794, and AS0036)
30. Total On-Balance Sheet Assets by Risk
Weight (RB0099 equals sum of AS0009,
RB0039, RB0079, and RB0088)
31. Total Risk-Weighted Assets - On
Balance Sheet (Account RB0112 equals
sum of RB0113, RB0114, RB0115,
RB0116, RB0117, RB0118, RB0119,
RB0120, RB0121, and RB0122)

RB0099

RB0022

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 26

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 25

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE I
RISK-BASED CAPITAL CALCULATION AS OF: ___________________
Complex credit unions, as defined in section 702.103 of the NCUA's regulations, that did not opt in to CCULR must complete this schedule.
Part II - DENOMINATOR (continued)
ON-BALANCE SHEET ASSETS
Continued from page 25
18. Cash and Deposits in Financial Institutions
or Reserve Banks

Risk Weight Category and Asset Allocations
Alternative Risk Weights

150%

250%

300%

400%

1250%

Risk Weight (%)

Asset Amount

RB0025

RB0026

RB0027

RB0037

RB0038

INVESTMENTS
19. Securities

RB0024

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
RB0177)

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, 2024
Previous Editions Are Obsolete

RB0097

RB0098

Version 2024.1
Page 26

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE I
RISK-BASED CAPITAL CALCULATION AS OF: ___________________
Complex credit unions, as defined in section 702.103 of the NCUA's regulations, that did not opt in to CCULR must complete this schedule.
Part III - Denominator
Off-Balance Sheet and Derivative Exposures
See page 28 to enter 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)

RB0133

Credit
Conversion
Factor
50%
10%
10%
20%

100%

Credit Equivalent Risk Weight Allocations
Credit Equivalent
Amount
RB0123

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

37. Over-the-counter derivatives

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 28

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 27

DRAFT

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________

SCHEDULE I
RISK-BASED CAPITAL CALCULATION AS OF: ___________________
Complex credit unions, as defined in section 702.103 of the NCUA's regulations, that did not opt in to CCULR must complete this schedule.
Part III - Denominator (continued)
Off-Balance Sheet and Derivative Exposures
Continued from page 27
Total Conditionally Cancelable Unfunded
Commitments:
32. Unfunded Commitment - Commercial loans
33. Unfunded Commitment - Consumer Loans Secured & RE

Credit Equivalent Risk Weight Allocations
6

75%

100%

Alternative Risk Weights
Risk Weight (%)

Exposure Amount

RB0138

RB0139

RB0124
RB0127

34. Unfunded Commitment - Consumer Loans Unsecured

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)
37. Over-the-counter derivatives

RB0136

RB0137

RB0146

RB0147

RB0159

RB0160

RB0161

RB0167

RB0168

RB0169

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, 2024
Previous Editions Are Obsolete

Version 2024.1
Page 28

File Type	application/pdf
Author	Brog, Vicki
File Modified	2023-11-16
File Created	2023-11-16