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CALL REPORT FORM 5300
INSTRUCTIONS
Effective September March
301, 20234 Until Superseded
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CALL REPORT INSTRUCTION REVISIONS
The following Call Report Instruction enhancements were made:
1. Statement of Income and Expense, Item 13 – added:
a. Credit unions with over $1 billion in assets report amounts in Accounts
IS0048 and IS0049, as applicable.
2. Statement of Income and Expense, Item 13a – added:
a. Overdraft Fee Income (Account IS0048) Report the amount of income
received from overdraft fees. Include the amount of overdraft fee
income in Account 131 also.
3. Statement of Income and Expense, Item 13b – added:
a. Non-Sufficient Funds Fee Income (Account IS0049) Report the amount
of income from non-sufficient funds fees. Include the amount of nonsufficient funds fee income in Account 131 also.
4. Schedule A, Section 1, Item 28 – removed Eligible Loan Modifications under
the 2020 CARES Act
5. Schedule A, Section 2, Item 23 – removed “Short-term modifications that
meet the criteria for eligibility under the Interagency Statement on Loan
Modifications and Reporting for Financial Institutions Working with Customers
Affected by the Coronavirus (Revised) or § 4013 of the CARES Act would
generally not be required to be on nonaccrual status.”
6. Schedule A, Section 2, Item 27 - added:
Borrower Experiencing Financial Difficulty Not In Compliance With
Modified Loan Terms (Accounts DL0147 AND DL0148) Report the
number and dollar amount of modified loans to borrowers experiencing
financial difficulty who are not in compliance with their modified terms,
including loan covenants. Do not report these loans in Accounts 1000F
and 1001F.
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TABLE OF CONTENTS
Table of Contents.............................................................................. 3
NCUA Form 5300 – Page 1 .............................................................. 21
Assets .................................................................................................... 21
ASC Topic 326 Financial Instruments – Credit Losses (CECL) Check Box (Account
AS0010) .................................................................................................. 21
Cash ....................................................................................................... 21
1.
2.
3.
Cash on Hand ................................................................................................ 21
Cash on Deposit (Amounts Deposited in Financial Institutions)............................. 21
Time deposits in commercial banks, S&Ls, savings banks, natural person
credit unions or corporate credit unions (Account AS0007) .................................. 22
4.
5.
All other deposits (Account AS0008) ................................................................. 22
Total Cash and Other deposits (Sum of Accounts 730A, 730B, AS0007, and
AS0008) (Account AS0009) ............................................................................. 22
Investment Securities ................................................................................ 22
6.
7.
8.
9.
Equity Securities (Account AS0055) .................................................................. 22
Trading Debt Securities (Account AS0061) ........................................................ 23
Available-for-Sale Debt Securities (Account AS0067) .......................................... 23
(Allowance for Credit Losses on Available-for-Sale Debt Securities) (Account
AS0042) ....................................................................................................... 23
10. Held-to-Maturity Debt Securities (Account AS0073) ............................................ 23
11. Allowance for Credit Losses on Held-to-Maturity Debt Securities (Account
AS0041) ....................................................................................................... 23
12. TOTAL INVESTMENT SECURITIES (Sum of Accounts AS0055, AS0061,
AS0067, and AS0073 less AS0041) (Account AS0013) ........................................ 24
Other Investments .................................................................................... 24
13. Other Investments ......................................................................................... 24
14. Total Other Investments (Sum of Accounts 769A, 769B, and AS0016 )
(Account AS0017) .......................................................................................... 24
NCUA Form 5300 - Page 2 .............................................................. 25
Assets—Continued .................................................................................. 25
Loans Held for Sale.................................................................................... 25
15. Loans Held for Sale (Account 003).................................................................... 25
Loans and leases ....................................................................................... 25
16. Total Loans & Leases (Accounts 025A and 025B)................................................ 25
17. Allowance for Loan & Lease Losses (Account 719) .............................................. 25
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18. Allowance for Credit Losses on Loans & Leases (Account AS0048) ........................ 25
Other Assets............................................................................................. 26
19.
20.
21.
22.
23.
Foreclosed and Repossessed Assets .................................................................. 26
Land and Building (Account 007)...................................................................... 27
Other Fixed Assets (Account 008) .................................................................... 27
NCUA Share Insurance Capitalization Deposit (Account 794) ............................... 27
Other Assets.................................................................................................. 27
24. Total Assets (Account 010) .............................................................................. 28
NCUA Form 5300 - Page 3 .............................................................. 29
Liabilities and Equity .............................................................................. 29
Liabilities ................................................................................................. 29
1.
Accounts Payable, Accrued Interest on Borrowings, and Other Liabilities
(Account 825)................................................................................................ 29
2.
3.
Accrued Dividends/Interest Payable on Shares/Deposits (Account 820A) ............... 29
Allowance for Credit Losses on Off-Balance Sheet Credit Exposure (Account
LI0003) ........................................................................................................ 29
4.
Borrowings (Account 860C) ............................................................................. 29
Shares/Deposits ........................................................................................ 29
5.
Member Shares of All Types (Account 013)........................................................ 29
6.
7.
Nonmember Deposits (Account 880)................................................................. 29
Total Shares and Deposits (Account 018) .......................................................... 30
8.
Total Liabilities (Account LI0069) ..................................................................... 30
Equity ..................................................................................................... 30
9. Undivided Earnings (Account 940) .................................................................... 30
10. Other Reserves (Account 658) ......................................................................... 30
11. Appropriation for Non-Conforming Investments (State Credit Union ONLY)
(Account 668)................................................................................................ 30
12. Equity Acquired in Merger (Account 658A)......................................................... 30
13. Noncontrolling Interest in Consolidated Subsidiaries (Account 996) ...................... 30
14. Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges (Account
945A) ........................................................................................................... 30
15. Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM
Debt Securities (Account 945C) ....................................................................... 30
16. Accumulated Unrealized Gains (Losses) on Available for Sale Debt Securities
(Account EQ0009) .......................................................................................... 31
17. Other Comprehensive Income (Account 945B) ................................................... 31
18. Net Income (Account 602) .............................................................................. 32
19. TOTAL LIABILITIES, SHARES AND EQUITY (Account 014).................................... 32
NCUA Form 5300 - Page 4 .............................................................. 33
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Statement of Income and Expense .......................................................... 33
Interest Income Year-to-Date...................................................................... 33
1.
Interest on Loans and Leases (Account 110)...................................................... 33
2.
3.
Interest Refunded (Account 119) ..................................................................... 33
Income from Investments (Includes Interest and Dividends, exclude
changes in fair value and realized gains/losses from Equity and Trading
Debt securities) (Account 120)......................................................................... 33
4.
5.
Other Interest Income (Account IS0005)........................................................... 33
Total Interest Income (Account 115) ................................................................ 33
Interest Expense Year-to-Date .................................................................... 34
6.
7.
Dividends on Shares (Account 380) .................................................................. 34
Interest on Deposits (Total interest expense for deposit accounts) (State
Credit Union ONLY) (Account 381).................................................................... 34
8. Interest on Borrowed Money (Account 340) ....................................................... 34
9. Total Interest Expense (Account 350) ............................................................... 34
10. Net Interest Income (Account 116) .................................................................. 34
11. Provision for Loan & Lease Losses (Account 300) ............................................... 34
12. Credit Loss Expense ....................................................................................... 34
NCUA Form 5300 - Page 5 .............................................................. 36
Statement of Income and Expense .......................................................... 36
Non-Interest Income Year-to-Date ............................................................... 36
13. Fee Income (Account 131) .............................................................................. 36
14. Other Income (Includes unconsolidated CUSO Income) (Account IS0020) ............. 36
15. Gain (Loss) on Equity and Trading Debt Securities (includes changes in fair
value and realized gains/losses from Equity and Trading Debt securities)
(Account IS0046) ........................................................................................... 36
16. Gain (Loss) on all other Investments or change in fair value of hedged
items(not Equity or Trading Debt Securities) (Account IS0047) ............................ 36
17.
18.
19.
20.
21.
Gain
Gain
Gain
Gain
Gain
(Loss) on Derivatives (Account 421).......................................................... 37
(Loss) on Disposition of Fixed Assets (Account 430) .................................... 37
(Loss) on Sales of Loans and Leases (Account IS0029) ................................ 37
(Loss) on Sales of Other Real Estate Owned (Account IS0030) ..................... 37
from Bargain Purchase (Merger) (Account 431) .......................................... 37
22. Other Non-Interest Income (Account 440)......................................................... 37
23. TOTAL NON-INTEREST INCOME (Account 117)................................................... 37
Non-Interest Expense Year-to-Date .............................................................. 37
24. Total Employee Compensation and Benefits (Account 210) .................................. 37
25. Travel and Conference Expense (Account 230)................................................... 37
26. Office Occupancy Expense (Account 250) .......................................................... 38
27. Office Operations Expense (Account 260) .......................................................... 38
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28. Educational and Promotional Expense (Account 270) .......................................... 38
29. Loan Servicing Expense (Account 280).............................................................. 38
30. Professional and Outside Services (Account 290)................................................ 38
31. Member Insurance (Account 310)..................................................................... 38
32. Operating Fees (Examination and/or supervision fees) (Account 320) ................... 38
33. Miscellaneous Non-Interest Expense (Account 360) ............................................ 38
34. Total Non-Interest Expense (Account 671) ........................................................ 38
35. Net Income (Loss) (Account 661A) ................................................................... 38
NCUA Form 5300 - Page 6 .............................................................. 39
Schedule A, Section 1 – Loans & Leases .................................................. 39
Non-Commercial Loans/Lines of Credit .......................................................... 40
1.
2.
Unsecured Credit Card Loans (Accounts 521, 993, and 396) ................................ 40
Payday Alternative Loans (PALs I and II) (FCUs Only)(Accounts 522A, 994A,
and 397A) ..................................................................................................... 40
3.
Non-Federally Guaranteed Student Loans (Accounts 595A, 963A, and 698A) ......... 41
4.
5.
All Other Unsecured Loans/Lines of Credit (Accounts 522, 994, and 397) .............. 41
New Vehicle Loans (Accounts 523, 958, and 385)............................................... 41
6.
7.
8.
Used Vehicle Loans (Accounts 524, 968, and 370).............................................. 41
Leases Receivable (Accounts 565, 954, and 002) ............................................... 42
All other Secured Non-Real Estate Loans/Lines of Credit (Accounts 595B,
963C, and 698C)............................................................................................ 42
9.
Loans/lines of credit secured by a first lien on a single 1- to 4-family
residential property. (Accounts 563A, 959A, and 703A) ...................................... 42
10. Loans/lines of credit secured by a junior lien on a single 1- to 4-family
residential property. (Accounts 562A, 960A, and 386A) ...................................... 42
11. All Other Real Estate Loans/Lines of Credit (Accounts 562B, 960B, and
386B) ........................................................................................................... 43
Commercial Loans/Lines of Credit ................................................................ 43
12. Commercial Loans/Lines of Credit Real Estate Secured (Accounts 525,
900K4, and 718A5) ........................................................................................ 43
13. Commercial Loans/Lines of Credit Not Real Estate Secured (Accounts 526,
900P, and 400P) ............................................................................................ 44
14. Total Loans & Leases (Sum of items 1-13 must equal total loans and leases
(Account 025B)) (Accounts 025A1 and 025B1) .................................................. 44
Loans Granted .......................................................................................... 44
15. Loans Granted Year-to-Date (Accounts 031A and 031B)...................................... 44
Government Guaranteed Loans ................................................................... 45
16. Non-Commercial Loans (contained in items 1 – 11 above)................................... 45
17. Commercial Loans (contained in items 12 – 13 above)........................................ 45
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NCUA Form 5300 - Page 7 .............................................................. 50
Schedule A, Section 2 – Delinquent Loans & Leases................................. 50
Reporting Delinquent Loans ........................................................................ 50
Non-Commercial Loans/Lines of Credit .......................................................... 51
1.
2.
Unsecured Credit Card Loans (Accounts 024B, DL0002, 026B, 027B, 028B,
045B, and 045A) ............................................................................................ 51
Payday Alternative Loans (PALs I and II) (FCU Only) (Accounts 089B,
DL0009, 127B, 128B, 129B, 130B, and 130A ) .................................................. 51
3.
Non-Federally Guaranteed Student Loans (Accounts 020T, DL0016, 021T,
022T, 023T, 041T, and 053E ) ......................................................................... 51
4.
All Other Unsecured Loans/Lines of Credit (Accounts DL0022, DL0023,
DL0024, DL0025, DL0026, DL0027, and DL0028) .............................................. 51
5.
New Vehicle Loans (Accounts 020C1, DL0030, 021C1, 022C1, 023C1,
041C1, and 035E1) ........................................................................................ 51
Used Vehicle Loans (Accounts 020C2, DL0037, 021C2, 022C2, 023C2,
041C2, and 035E2) ........................................................................................ 51
6.
7.
Leases Receivable (Accounts 020D, DL0044, 021D, 022D, 023D, 041D, and
034E) ........................................................................................................... 51
8.
All Other Secured Non-Real Estate Loans/Lines of Credit (Accounts DL0050,
DL0051, DL0052, DL0053, DL0054, DL0055, and DL0056).................................. 51
9.
1- to 4-Family Residential Property Loans/Lines of Credit Secured by 1st Lien
(Accounts DL0057, DL0058, DL0059, DL0060, DL0061, DL0062, and
DL0063)........................................................................................................ 52
10. 1- to 4-Family Residential Property Loans/Lines of Credit Secured by Junior
Lien (Accounts DL0064, DL0065, DL0066, DL0067, DL0068, DL0069, and
DL0070)........................................................................................................ 52
11. All Other (Non-Commercial) Real Estate Loans/Lines of Credit (Accounts
DL0071, DL0072, DL0073, DL0074, DL0075, DL0076, and DL0077) ..................... 52
Commercial Loans/Lines of Credit ................................................................ 52
12. Construction and Development Loans (Accounts DL0078, DL0079, DL0080,
DL0081, DL0082, DL0083, and DL0084) ........................................................... 52
13. Secured by Farmland (Accounts DL0085, DL0086, DL0087, DL0088,
DL0089, DL0090, and DL0091) ........................................................................ 52
14. Secured by Multifamily (Accounts DL0092, DL0093, DL0094, DL0095,
DL0096, DL0097, and DL0098) ........................................................................ 52
15. Secured by Owner Occupied, Non-Farm, Non-Residential Property (Accounts
DL0099, DL0100, DL0101, DL0102, DL0103, DL0104, and DL0105) ..................... 52
16. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
(Accounts DL0106, DL0107, DL0108, DL0109, DL0110, DL0111, and
DL0112)........................................................................................................ 53
17. Loans to finance agricultural production and other loans to farmers
(Accounts DL0113, DL0114, DL0115, DL0116, DL0117, DL0118, and
DL0119)........................................................................................................ 53
18. Commercial and Industrial Loans (Accounts DL0120, DL0121, DL0122,
DL0123, DL0124, DL0125, and DL0126) ........................................................... 53
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19. Unsecured Commercial (Accounts DL0127, DL0128, DL0129, DL0130,
DL0131, DL0132, and DL0133) ........................................................................ 53
20. Unsecured Revolving Lines of Credit for Commercial (Accounts DL0134,
DL0135, DL0136, DL0137, DL0138, DL0139, and DL0140).................................. 53
21. Total Delinquent Loans and Leases (Accounts 020B, DL0141, 021B, 022B,
023B, 041B, and 041A)................................................................................... 53
NCUA Form 5300 - Page 8 .............................................................. 54
Schedule A, Section 2 – Delinquent Loans & Leases (continued) .............. 54
22. Amount of reportable delinquency included in Total Delinquent Loans and
Leases (Account 041B that relates to:............................................................... 54
23.
24.
25.
26.
Amount of Non-Commercial Loans in Nonaccrual Status (Account DL0145) ........... 54
Amount of Commercial Loans in Non-Accrual Status (Account DL0146) ................. 54
Total outstanding loan balances subject to bankruptcies (Account 971)................. 54
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))
(Accounts 1000F and 1001F) ........................................................................... 54
27. Borrower Experiencing Financial Difficulty not in Compliance with Modified
Loan Terms (Accounts DL0147 and DL0148)...................................................... 55
Schedule A, Section 3 – Loan Charge Offs & Recoveries ........................... 55
Non-Commercial Loans/Lines of Credit .......................................................... 55
1.
2.
Unsecured Credit Card Loans (Accounts 680 and 681) ........................................ 55
Payday Alternative Loans (PALs I and II) (FCU Only) (Accounts 136 and
137) ............................................................................................................. 55
3.
4.
Non-Federally Guaranteed Student Loans (Account 550T and 551T) ..................... 56
All Other Unsecured Loans/Lines of Credit (Accounts CH0007 and CH0008) ........... 56
5.
6.
7.
8.
New Vehicle Loans (Accounts 550C1 and 551C1) ............................................... 56
Used Vehicle Loans (Accounts 550C2 and 551C2)............................................... 56
Leases Receivable (Accounts 550D and 551D) ................................................... 56
All Other Secured Non-Real Estate Loans/Lines of Credit (Accounts CH0015
and CH0016) ................................................................................................. 56
9.
1- to 4-Family Residential Property Loans/Lines of Credit Secured by 1st Lien
(Accounts CH0017 and CH0018) ...................................................................... 56
10. 1- to 4-Family Residential Property Loans/Lines of Credit Secured by Junior
Lien (Accounts CH0019 and CH0020)................................................................ 56
11. All Other (Non-Commercial) Real Estate Loans/Lines of Credit (Accounts
CH0021 and CH0022) ..................................................................................... 57
Commercial Loans/Lines of Credit ................................................................ 57
12. Construction and Development Loans (Accounts CH0023 and CH0024) ................. 57
13. Secured by Farmland (Accounts CH0025 and CH0026)........................................ 57
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14. Secured by Multifamily (Accounts CH0027 and CH0028) ..................................... 57
15. Secured by Owner Occupied, Non-Farm, Non-Residential Property (Accounts
CH0029 and CH0030) ..................................................................................... 57
16. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
(Accounts CH0031 and CH0032) ...................................................................... 57
17. Loans to finance agricultural production and other loans to farmers
(Accounts CH0033 and CH0034) ...................................................................... 57
18. Commercial and Industrial Loans (Accounts CH0035 and CH0036) ....................... 58
19. Unsecured Commercial Loans (Account CH0037 and CH0038) ............................. 58
20. Unsecured Revolving Lines of Credit for Commercial Purposes (Account
CH0039 and CH0040) ..................................................................................... 58
21. Total Charge Offs and Recoveries (Accounts 550 and 551) .................................. 58
22. Of the Total Charge Offs and Recoveries reported in Accounts 550 and 551,
report the charge offs and recoveries related to: ................................................ 58
NCUA Form 5300 - Page 9 .............................................................. 59
Schedule A, Section 4 – Other Loan Information ..................................... 59
Loans to Credit Union Officials ..................................................................... 59
1.
Loans Outstanding to Credit Union Officials and Senior Executive Staff
(Accounts 995 and 956) .................................................................................. 59
Federal Credit Union Interest Rate Ceiling Report ........................................... 59
2.
Federal Credit Union Interest Rate Ceiling (FCU ONLY) ........................................ 59
Purchased Credit Impaired Loans (PCILS)...................................................... 59
3.
Total Purchased Credit Impaired Loans (PCILs) Outstanding (Accounts
PC0001 and PC0002) ...................................................................................... 60
Purchased Financial Assets with Credit Deterioration (PCD) .............................. 60
4.
5.
PCD Loans Outstanding (Accounts PC0003, PC0004, PC0005, and PC0006) ........... 60
PCD Debt Securities Outstanding (Account PC0007, PC0008, PC0009, and
PC0010)........................................................................................................ 61
NCUA Form 5300 – Page 10 ............................................................ 62
Schedule A, Section 5 – Indirect Loans and Section 6 – Loans Purchased
and Sold Under Sections 701.22 and 701.23............................................ 62
Section 5 – Indirect Loans .......................................................................... 62
1.
2.
3.
New and Used Vehicle Loans (Accounts IN0001 and IN0002) ............................... 62
First Lien and Junior Lien Residential Loans (Accounts IN0003 and IN0004) .......... 62
Commercial Loans (Accounts IN0005 and IN0006) ............................................. 62
4.
5.
All Other Loans (Accounts IN0007 and IN0008) ................................................. 62
Total Outstanding Indirect Loans (Accounts 617A and 618A) ............................... 62
Section 6 – Loans Purchased and Sold Under Sections 701.22 and 701.23 .......... 63
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Loans Purchased .................................................................................................. 63
1. Loans Purchased from Other Financial Institutions (Accounts SL0014 ,
SL0015, SL0018, and SL0019)......................................................................... 63
2.
Loans Purchased from Other Sources (Accounts SL0012 and SL0013,
SL0020, and SL0021) ..................................................................................... 63
Loans Sold........................................................................................................... 63
3.
4.
5.
Loans Sold, Year-to-date (Accounts SL0022 and SL0023).................................... 63
First Mortgage Loans Sold on the Secondary Market (Account SL0024 and
736) ............................................................................................................. 64
Loans Transferred with Limited Recourse Qualifying for Sales Accounting
(Account SL0026 and 819) .............................................................................. 64
6.
Real Estate Loans Sold With Servicing Retained (Account SL0028, SL0029,
SL0030 and 779A) ......................................................................................... 64
7.
All Other Loans Sold with Servicing Retained (Account SL0032, SL0033,
SL0034, and SL0035) ..................................................................................... 64
Loan Participations ............................................................................................... 64
8.
Vehicle – Non-commercial (Accounts SL0036, SL0037, SL0038, and
SL0039) ........................................................................................................ 65
9.
Non-Federally Guaranteed Student Loans (Accounts 691L7, SL0041, 691N7,
and SL0043).................................................................................................. 65
10. 1- to 4-Family Residential Property (Accounts 691L2, SL0045, 691N2, and
SL0047) ........................................................................................................ 65
11. Commercial Loans excluding C&D (Accounts 691L8, SL0049, 691N8, and
SL0051) ........................................................................................................ 65
12. Commercial Construction & Development (Accounts 691L9, SL0053, 691N9,
and SL0055).................................................................................................. 65
13. All Other (Accounts SL0056, SL0057, SL0058, and SL0059) ................................ 65
14. Total (Accounts 691L, 690, 691N, and 691)....................................................... 65
NCUA Form 5300 – Page 11 ............................................................ 66
Schedule A, Section 7 – 1- to 4-Family Residential Property and All Other
Non-Commercial Real Estate Loans and Lines of Credit............................ 66
1- to 4-Family Residential Property Loans/Lines of Credit Secured by 1ST Lien ..... 66
1.
2.
3.
4.
Fixed Rate. .................................................................................................... 66
Balloon/Hybrid ............................................................................................... 66
Adjustable Rate (Accounts RL0013, RL0014, and RL0015) ................................... 67
Total 1- to 4-Family residential property loans/lines of credit secured by 1st
lien (Accounts RL0016 and RL0017) ................................................................. 67
1- to 4-Family Residential Property Loans/Lines of Credit Secured by Junior Lien . 67
5.
6.
7.
Closed-End .................................................................................................... 67
Open-End...................................................................................................... 67
Total 1- to 4-Family residential property loans/lines of credit secured by
junior lien (Accounts RL0030 and RL0031) ........................................................ 68
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All Other (Non-Commercial) Real Estate ........................................................ 68
8.
Closed-End .................................................................................................... 68
9. Open-End...................................................................................................... 68
10. Total All Other (Non-Commercial) Real Estate Loans/Lines of Credit
(Accounts RL0044 and RL0045) ....................................................................... 69
11. Total 1- to 4-Family Residential Property and All Other Non-Commercial
Real Estate Loans/Lines of Credit (Accounts RL0046, RL0047, and RL0048)........... 69
Additional 1- to 4-Family Residential Property and All Other (Non-Commercial) Real
Estate Loan Information ............................................................................. 69
12. Balance Outstanding of 1- to 4-Family Residential Construction Loans
(Account 704A2) ............................................................................................ 69
13. Amount of real estate loans reported in Account RL0047 above that
contractually refinance, reprice or mature within the next 5 years. (Account
RL0050) ........................................................................................................ 69
14. Interest Only & Payment Option 1- to 4-Family Residential Property Loans
(Accounts 704C2, 704C1, and 704C3) .............................................................. 69
NCUA Form 5300 – Page 12 ............................................................ 71
Schedule A, Section 8 – Commercial Lending........................................... 71
Section 8 – Commercial Lending .................................................................. 71
1.
2.
Commercial Loans .......................................................................................... 74
Purchased commercial loans or participation interests to nonmembers.................. 77
Miscellaneous Commercial Loan Information .................................................. 80
3.
Outstanding Agricultural Related Loans (Sum of accounts 961A5, 961A6,
961A7, and 961A8; sum Accounts 042A5, 042A6, 042A7, and 042A8)
(Accounts 961A9 and 042A9) .......................................................................... 80
4.
Amount of real estate loans included in Accounts 718A3 and 718A4 above
that contractually refinance, reprice, or mature within the next 5 years
(Accounts CM0099) ........................................................................................ 80
5.
Outstanding commercial participations sold but retained servicing (including
unfunded commitments) (Accounts 1061A and 1061) ......................................... 80
6.
Outstanding commercial loans sold but retained servicing (including
unfunded commitments) (Accounts 1062A and 1062) ......................................... 80
7.
Year to date commercial loans/participations sold but did not retain
servicing (including unfunded commitments) (Accounts 1063A and 1063) ............. 80
Regulatory Reporting – Part 723 – Member Business Loans .............................. 81
8.
Net Member Business Loan Balance (NMBLB) (Account 400A) .............................. 81
NCUA Form 5300 – Page 13 ............................................................ 82
Schedule B, Section 1 – Held-to-Maturity and Available-for-Sale Debt
Securities ............................................................................................... 82
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1.
US Government Obligations (Accounts NV0001, NV0002, NV0003, and
NV0004) ....................................................................................................... 82
2.
3.
4.
5.
6.
Federal Agency Securities – Guaranteed. .......................................................... 82
Federal Agency Securities – Non-Guaranteed. .................................................... 82
Non-Federal Agency Asset-Backed Securities – Senior Tranches........................... 83
Non-Federal Agency Asset-Backed Securities – Subordinated Tranches. ................ 83
Securities Issued by States and Political Subdivisions in the U.S. (Accounts
NV0069, NV0070, NV0071, and NV0072) .......................................................... 84
7.
Debt Securities Issued by Depositories, Banks, and Credit Unions (Accounts
NV0073, NV0074, NV0075, and NV0076) .......................................................... 84
8.
All Other Held-to-Maturity or Available-for-Sale Debt Securities (Accounts
NV0077, NV0078, NV0079, and NV0080) .......................................................... 84
Total HTM or AFS Investment Securities. (Accounts NV0081, 801, NV0083,
and NV0084) ................................................................................................. 84
9.
NCUA Form 5300 – Page 14 ............................................................ 85
Schedule B, Section 2 – Trading Debt and Equity Securities ..................... 85
1.
US Government Obligations. (Account NV0087) ................................................. 85
2.
3.
4.
5.
6.
Federal Agency Securities – Guaranteed. .......................................................... 85
Federal Agency Securities – Non-Guaranteed. .................................................... 85
Non-Federal Agency Asset-Backed Securities – Senior Tranches........................... 85
Non-Federal Agency Asset-Backed Securities – Subordinated Tranches. ................ 86
Securities Issued by States and Political Subdivisions in the U.S. (Account
NV0102) ....................................................................................................... 86
7.
Debt Securities Issued by Depositories, Banks, and Credit Unions (Account
NV0103) ....................................................................................................... 86
8.
9.
10.
11.
All Other Trading Investments. (Account NV0104) .............................................. 87
Total Trading Debt Securities. (Account NV0105) ............................................... 87
Equity Securities ............................................................................................ 87
Total Trading Debt and Equity Securities (Account NV0110) ................................ 87
NCUA Form 5300 – Page 15 ............................................................ 88
Schedule B, Section 3 – Investments Maturity Distribution ...................... 88
Section 3 – Investment Maturity Distribution ................................................. 88
1.
2.
Time Deposits (Accounts NV0111, NV0112, NV0113, NV0114, NV0115, and
NV0116) ....................................................................................................... 89
Equity Securities (Accounts AS0050, AS0051, AS0052, AS0053, AS0054,
and NV0122) ................................................................................................. 89
3.
Trading Debt Securities (Accounts AS0056, AS0057, AS0058, AS0059,
AS0060, and NV0128) .................................................................................... 89
4.
Available-for-Sale Debt Securities (Accounts AS0062, AS0063, AS0064,
AS0065, AS0066, and NV0134) ....................................................................... 89
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5.
6.
7.
Held-to-Maturity Debt Securities (Accounts AS0068, AS0069, AS0070,
AS0071, AS0072, and NV0140) ....................................................................... 90
Other Investments (Accounts NV0141, NV0142, NV0143, NV0144, NV0145
and NV0146) ................................................................................................. 90
Total (Sum items 1 –6) (Accounts NV0153, NV0154, NV0155, NV0156,
NV0157, and NV0158) .................................................................................... 90
NCUA Form 5300 – Page 16 ............................................................ 91
Schedule B, Section 4 – Investments, Memoranda................................... 91
1.
2.
Non-Conforming Investments (SCU Only) (Account 784A)................................... 91
Outstanding balance of brokered certificates of deposit and share
certificates (Account 788) ............................................................................... 91
Realized Investment Gains (Losses) ............................................................. 91
3.
4.
Realized Gains (Losses) on Held-to-Maturity Debt Securities (Account
NV0159) ....................................................................................................... 91
Realized Gains (Losses) on Available-for-Sale Debt Securities (Account
NV0160) ....................................................................................................... 91
5.
Realized Gains (Losses) on all other investments (Do not include gain or
loss on Trading Debt or Equity Securities) (Account NV0161)............................... 91
6.
Gain (Loss) on Investments (Account NV0162) .................................................. 91
Other than Temporary Impairment Information – Already reported in Account
NV0159, NV0160, and NV0161 .................................................................... 91
7.
8.
9.
Total Other-Than-Temporary Impairment (OTTI) Losses (Account 420A)............... 91
Less: Portion OTTI Losses in Other Comprehensive Income (Account 420B) .......... 92
OTTI Losses Recognized in Earnings (Account 420C) .......................................... 92
Assets used to fund employee benefit or deferred compensation plans ............... 92
10. Amounts reported in the Asset section of the Statement of Financial
Condition to fund employee benefit or deferred compensation plans under
§701.19(c) (if FCU) or similar state provisions (if SCU), that are not
authorized under part 703 of NCUA Regulations ................................................. 92
Charitable Donation Accounts ...................................................................... 93
11. Amounts reported in Asset section of the Statement of Financial Condition
to fund Charitable Donation Accounts (Account 789H) ........................................ 93
NCUA Form 5300 – Page 17 ............................................................ 94
Schedule C, Section 1 and Section 2 ........................................................ 94
Section 1 – Unfunded Commitments ............................................................. 94
1.
2.
3.
Unfunded Commitments for Commercial Loans (Account 814K) ........................... 94
Unfunded Commitments for All Remaining Loans (Non-Commercial Loans) ............ 94
Total Unfunded Commitments for all loan types (Account 816A)........................... 94
Section 2 – Off-Balance Sheet Exposures ...................................................... 95
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1.
Total Uncondtionally Cancelable Unfunded Commitments for All loan Types
(Account LQ0013) .......................................................................................... 95
2.
3.
Conditionally Cancelable Unfunded Commitments............................................... 95
Loans transferred with limited recourse or other seller-provided credit
enhancements (net of any related valuation allowance) ...................................... 95
4.
Loans Transferred under the FHLB MPF program (Account LQ0021) ...................... 95
5.
6.
7.
8.
9.
Financial Standby Letters of Credit (Account LQ0022) ......................................... 96
Forward Agreements that are not derivative contracts (Account LQ0023) .............. 96
Sold Credit Protection ..................................................................................... 96
Off-balance-Sheet Securitization Exposures (Account LQ0027)............................. 97
Securities Borrowing or Lending transactions (Account LQ0028)........................... 97
10. Off-balance sheet exposure of repurchase transactions (Account LQ0029)............. 97
11. All other off-balance sheet exposures not included above, but meet the
definition of Commitments (Account LQ0030) .................................................... 97
NCUA Form 5300 – Page 18 ............................................................ 98
Schedule C, Sections 3, 4, and 5.............................................................. 98
Section 3 – Contingent Liabilities ................................................................. 98
1.
Other Contingent Liabilities (Account 818A) ....................................................... 98
Section 4 – Borrowing Arrangements ............................................................ 98
1.
2.
Borrowing Arrangements................................................................................. 98
Amount of Borrowing Callable by Lender (Account 865A) .................................. 100
Section 5 – Borrowing Maturity Distribution .................................................. 100
1.
2.
Draws Against Borrowing Capacity (Accounts 883A, 883B1, 883B2, and
883C) ......................................................................................................... 100
Borrowings from Repurchase Transactions (Accounts 058A, 058B1, 058B2,
and 058C) ................................................................................................... 100
3.
Subordinated Debt (Accounts 867A, 867B1, 867B2, and 867C) .......................... 100
4.
TOTAL BORROWINGS (Accounts 860A, 860B1, 860B2, and LQ0860) .................. 100
NCUA Form 5300 - Page 19 .......................................................... 101
Schedule D – Shares, Supplemental Information ................................... 101
Schedule D..............................................................................................101
Section 1 - Number of Members.................................................................. 101
1.
Number of Current Members (Account 083)..................................................... 101
2.
Number of Potential Members (Account 084) ................................................... 101
Section 2 - Shares/Deposits Maturity Distribution .......................................... 101
1.
2.
Share Drafts (Accounts 452, 902A, and 902) ................................................... 101
Regular Shares (Accounts 454, 657A, and 657) ............................................... 101
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3.
4.
5.
Money Market Shares (Accounts 458, 911A and 911) ....................................... 101
Share Certificates (Accounts 451, 908A, 908B1, 908B2, and 908C) .................... 102
IRA/KEOGH Accounts (Accounts 453, 906A, 906B1, 906B2, and 906C) ............... 102
6.
All Other Shares and Deposits (Accounts 455, 630A, 630B1, 630B2, and
630) ........................................................................................................... 102
7.
8.
TOTAL SHARES (Accounts 966, 013A, 013B1, 013B2, and SH0013) ................... 102
Nonmember Deposits (Accounts 457, 880A, 880B1, 880B2, and SH0880) ........... 102
9.
TOTAL SHARES AND DEPOSITS (Accounts 460, 018A, 018B1, 018B2, and
SH0018) ..................................................................................................... 102
Additional Information on Shares/Deposits ................................................... 102
10.
11.
12.
13.
Accounts Held by Member Public Units (Account 631) ....................................... 102
Accounts Held by Nonmember Public Units (Account 632) ................................. 102
Non-dollar Denominated Shares and Deposits (Account 636) ............................. 102
Dollar Amount of Share Certificates equal to or greater than $100,000
(Account 638).............................................................................................. 103
14. Dollar Amount of IRA/Keogh Accounts equal to or greater than $100,000
(Account 639).............................................................................................. 103
15. Dollar Amount of Share Drafts Swept to Regular Shares or Money Market
Accounts as Part of a Sweep Program (Account 641) ........................................ 103
16. Dollar Amount of Commercial Share Accounts (Account 643) ............................. 104
17. Negative Shares Included in All Other Unsecured Loans/Lines of Credit on
Page 6 (Account 644) ................................................................................... 104
Section 3 - NCUA Insured Savings Computation ............................................ 104
1.
Uninsured Member Shares and Deposits (Account 065A4) ................................. 105
2.
Uninsured Nonmember Shares and Deposits (Account 067A2) ........................... 105
3.
4.
Total Uninsured Shares and Deposits (Account 068A) ....................................... 105
Total Insured Shares and Deposits (Account 069A)........................................... 105
Additional Share Insurance ........................................................................105
5.
Does your credit union maintain share/deposit insurance other than the
NCUSIF (Account 875) .................................................................................. 105
NCUA Form 5300 - Page 20 .......................................................... 106
Schedule E – Supplemental Information................................................ 106
Section 1 – Grants....................................................................................106
1.
Amount of Grants ......................................................................................... 106
Section 2 – Credit Union Employees ............................................................ 106
1.
Number of Credit Union Employees who are: ................................................... 106
Section 3 – Credit Union Branches .............................................................. 106
1.
Does the credit union plan to add any new branches or expand existing
facilities in the next 12 months? (Account 566B) .............................................. 106
Section 4 – International Remittances ......................................................... 106
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1.
Number of International Remittances Originated Year-to-Date (Account 928) ...... 106
Section 5 – Credit Union Service Organization (CUSO).................................... 107
1.
2.
3.
Total Value of Investments in CUSOs(Account 851) .......................................... 107
Total Amount Loaned to CUSOs (Account 852)................................................. 108
Total Aggregate Cash Outlay in CUSOs (Account 853)....................................... 108
Section 6 - Money Services Businesses ........................................................ 108
1.
Total Money Services Businesses (Accounts 1050 and 1050A)............................ 109
NCUA Form 5300 – Page 21 .......................................................... 111
Schedule F – Derivative Transactions Report ......................................... 111
Column Instructions..................................................................................111
Total Derivative Transactions Outstanding .................................................... 111
1.
Interest Rate Derivatives............................................................................... 111
2.
3.
4.
5.
Loan Pipeline Management Derivatives (Accounts DT0011 and DT0012).............. 112
European Equity Call Options (Accounts DT0013 and DT0014) ........................... 112
All Other Derivatives (Accounts DT0015 and DT0016)....................................... 112
Total Derivatives (Accounts 1030 and 1030C) .................................................. 112
NCUA Form 5300 – Page 22 .......................................................... 113
Schedule G - Capital Adequacy Worksheet ............................................ 113
Section 1 – ASC Topic 326: Financial Instruments - Credit Losses (CECL) –
Complete these rows if you have adopted CECL............................................. 113
1.
Select the date of adoption of ASC Topic 326 – Financial Instruments –
Credit Losses (CECL) (Account NW0001) ......................................................... 113
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))(Account NW0002) ...................................................................... 113
Section 2 - Net Worth Calculation ............................................................... 115
1.
2.
Undivided Earnings (Account 940) .................................................................. 115
Appropriation for Non-Conforming Investments (State Credit Union ONLY)
(Account 668).............................................................................................. 115
3.
4.
Other Reserves (Appropriations of Undivided Earnings) (Account 658) ................ 115
Net Income (unless this amount is already included in Undivided Earnings)
(Account 602).............................................................................................. 115
5.
CECL Transition Provision (as determined under 702.703(c)) (Account
NW0004) .................................................................................................... 115
6.
Subordinated Debt or Grandfathered Secondary Capital included in Net
Worth (Account 925A) .................................................................................. 115
7.
8.
Adjusted Retained Earnings acquired through Business Combinations ................. 115
Total Net Worth (Account 997)....................................................................... 116
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Section 3 - Total Assets Calculation ............................................................. 116
1.
2.
Average of Daily Assets over the calendar quarter (Account 010A) ..................... 117
Average of the three month-end balances over the calendar quarter
(Account 010B) ............................................................................................ 117
3.
The average of the current and three preceding calendar quarter-end
balances (Account 010C)............................................................................... 117
4.
Total Assets excluding Small Business Administration Paycheck Protection
Program loans pledged as collateral to the Federal Reserve Board’s
Paycheck Protection Program Lending Facility (Account LC0047) and
including the CECL Transition Provision (Account NW0004) (Account
NW0010) .................................................................................................... 117
Section 4 - Net Worth Ratio, Risk-Based Capital Ratio, and Net Worth Classification
.............................................................................................................117
1.
Net Worth Ratio (Account 998) ...................................................................... 117
2.
Risk-Based Capital Ratio (Account RB0172) ..................................................... 118
3.
4.
Net Worth Classification if credit union is not new (Account 700)........................ 118
Net Worth Classification if credit union is new (Account 701) ............................. 118
NCUA Form 5300 – Page 23 .......................................................... 119
Schedule H – Complex Credit Union Leverage Ratio Calculation ............. 119
Election ..................................................................................................120
1.
Does your credit union have a CCULR framework election in effect as of the
quarter-end report date? (Account LR0001)..................................................... 120
2.
If 'Yes' to question 1, is your credit union continuing to elect the CCULR
framework under the grace period? (Account LR0008) ...................................... 120
Eligibility .................................................................................................120
3.
Total Assets (Credit unions with total assets greater than $500,000,000)
(Account 010).............................................................................................. 120
Qualifying Criteria (See Instructions) ........................................................... 120
4.
CCULR (Net Worth Ratio) (Credit unions with a net worth ratio of 9% or
greater) (account 998) ................................................................................. 120
5.
Off-Balance sheet exposures (Requires 25% or less of Total Assets)
(Accounts LR0002 and LR0003) ..................................................................... 121
6.
Trading Assets and Trading Liabilities ( Requires 5% or less of Total Assets)
(Accounts LR0004 and LR0005) ..................................................................... 121
Goodwill and Other Intangible Assets (Requires 2% or less of Total Assets)
(Account LR0006 and LR0007) ....................................................................... 121
7.
NCUA Form 5300 – Page 24 .......................................................... 122
Schedule I – Risk-Based Capital Ratio Calculation ................................. 122
Part 1 – Numerator...................................................................................123
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Equity ....................................................................................................123
1.
Undivided earnings. (Account 940) ................................................................. 123
2.
3.
4.
5.
6.
Appropriations for non-conforming investments. (Account 668) ......................... 123
Other reserves. (Account 658) ....................................................................... 123
Equity acquired in merger. (Account 658A)...................................................... 123
Net income. (account 602) ............................................................................ 123
Total Equity. (Account RB0001) ..................................................................... 123
Additions ................................................................................................123
7.
8.
Allowance for Credit Losses. (Account RB0002) ................................................ 123
Subordinated Debt in accordance with §702.407 or §702.414. (Account
RB0003) ..................................................................................................... 123
9.
Section 208 Assistance included in net worth as defined in §702.2. (Account
RB0004) ..................................................................................................... 123
10. Total Additions. (Account RB0005) ................................................................. 123
Deductions ..............................................................................................124
11.
12.
13.
14.
NCUSIF capitalization deposit. (Account 794)................................................... 124
Goodwill. (Account 009D2) ............................................................................ 124
Other intangible assets. (Account AS0032) ...................................................... 124
Identified losses not reflected in the risk-based capital numerator. (Account
RB0008) ..................................................................................................... 124
15. Total Deductions. (Account RB0009)............................................................... 124
16. Total Risk-Based Capital Before Mortgage Servicing Assets Deduction.
(Account RB0010) ........................................................................................ 124
17. Total Risk-Based Capital Numerator. (Account RB0012) .................................... 125
NCUA Form 5300 – Pages 25 and 26............................................. 126
Schedule I – Risk-Based Capital Ratio Calculation ................................. 126
Part II – Denominator ...............................................................................126
ON-BALANCE SHEET ASSETS ..................................................................... 126
18. Cash and Deposits in Financial Institutions or Reserve Banks. (Accounts
RB0013, RB0014, RB0015, RB0016, and RB0017) ............................................ 126
Investments ............................................................................................126
19. Securities. (Accounts RB0018, RB0019, RB0020, RB0021, RB0022, RB0023,
RB0024, RB0025, RB0026, and RB0027)......................................................... 126
20. Other Investments. (Accounts RB0028, RB0029, RB0030, RB0031, RB0032,
RB0033, RB0034, RB0035, RB0036, RB0037, and RB0038) ............................... 128
21. Total Investments. (Accounts RB0039, RB0040, RB0041, RB0042, RB0043,
RB0044, RB0045, RB0046, RB0047, RB0048, RB0049, and RB0050) .................. 130
Loans .....................................................................................................130
22. First lien residential real estate loans. (Accounts RB0051, RB0052, RB0053,
RB0054, and RB0055) .................................................................................. 130
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23. Junior-lien residential real estate loans. (Accounts RB0056, RB0057,
RB0058, and RB0059) .................................................................................. 131
24. Consumer loans. (Accounts RB0060, RB0061, RB0062, RB0063, RB0064,
RB0065, RB0066, and RB0067) ..................................................................... 132
25. Commercial loans. (Accounts RB0068, RB0069, RB0070, RB0071, RB0072,
RB0073, and RB0074) .................................................................................. 133
26. Loans Held for Sale. (Account RB0075) ........................................................... 134
27. Less: Allowance for Credit Losses (Loans). (Accounts RB0177, RB0076,
RB0077, and RB0078) .................................................................................. 134
28. Total Loans. (Accounts RB0079, RB0080, RB0081, RB0082, RB0083,
RB0084, RB0085, RB0086, and RB0087)......................................................... 135
Other Assets............................................................................................135
29. Other Assets. (Accounts RB0088, RB0089, RB0090, RB0091, RB0092,
RB0093, RB0094, RB0095, RB0096, RB0097, and RB0098) ............................... 135
30. Total On-Balance Sheet Assets by Risk Weight. (Accounts RB0099, RB0100,
RB0101, RB0102, RB0103, RB0104, RB0105, RB0106, RB0107, RB0108,
RB0109, RB0110, and RB0111) ..................................................................... 136
31. Total Risk-Weighted Assets – On-Balance Sheet. (Accounts RB0112,
RB0113, RB0114, RB0115, RB0116, RB0117, RB0118, RB0119, RB0120,
RB0121, and RB0122) .................................................................................. 136
NCUA Form 5300 – Pages 27 and 28............................................. 137
Schedule I – Risk-Based Capital Ratio Calculation ................................. 137
Part III – Denominator ..............................................................................137
OFF-BALANCE SHEET AND DERIVATIVE EXPOSURES ...................................... 137
32. Unfunded Commitment – Commercial Loans. (Accounts RB0123 and
RB0124) ..................................................................................................... 137
33. Unfunded Commitment – Consumer Loans – Secured and Real Estate.
(Accounts RB0125, RB0126, RB0127, and RB0128) .......................................... 137
34. Unfunded Commitment – Consumer Loans – Unsecured. (Accounts RB0129
and RB0130) ............................................................................................... 138
35. Federal Home Loan Bank under the MPF Program. (Accounts RB0131 and
RB0132) ..................................................................................................... 138
36. All other off-balance sheet exposures. (Accounts RB0133, RB0134, RB0135,
RB0136, RB0137, RB0138, and RB0139)......................................................... 138
37. Over-the-counter derivatives. (Accounts RB0140, RB0141, RB0142,
RB0143, RB0144, RB0145, RB0146, AND RB0147) ........................................... 140
38. Centrally cleared derivatives. (Accounts RB0148, RB0149, RB0150, RB0151,
and RB0152) ............................................................................................... 140
39. Total Off-Balance Sheet and Derivative Credit Equivalent
Amounts.(Accounts RB0153, RB0154, RB0155, RB0156, RB0157, RB0158,
RB0159, RB0160, and RB0161) ..................................................................... 140
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40. Total Risk-Weighted Assets – Off-Balance Sheet and Derivative
Exposures.(Accounts RB0162, RB0163, RB0164, RB0165, RB0166, RB0167,
RB0168, and RB0169) .................................................................................. 140
41. Total On-Balance Sheet Assets and Off-Balance Sheet and Derivative Credit
Equivalent Amounts. (Account RB0170) .......................................................... 140
42. Total Risk-Weighted Assets. (Account RB0171) ................................................ 141
43. Total Risk-Based Capital Ratio. (Account RB0172) ............................................ 141
Definitions .................................................................................... 142
Index of Accounts......................................................................... 152
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NCUA CALL REPORT FORM – PAGE 1
STATEMENT OF FINANCIAL CONDITION
NCUA FORM 5300 – PAGE 1
Assets
Complete this row if you have adopted ASC Topic 326: Financial
Instruments – Credit Losses (CECL)
ASC TOPIC 326 FINANCIAL INSTRUMENTS – CREDIT LOSSES (CECL) CHECK BOX (ACCOUNT
AS0010)
Indicate if the credit union has adopted ASC Topic 326 Financial Instruments –
Credit Losses (CECL).
CASH
1. CASH ON HAND
Report cash on hand as either Coin and Currency or Cash Items in Process of
Collection.
a. Coin and Currency (Account AS0004)
Report coin and currency owned and held in all branches of the credit union.
Include coin and currency in transit to a Federal Reserve Bank or to any
other depository institution for which the credit union has not yet received
credit as well as coin and currency in transit from a Federal Reserve Bank or
from any other depository institution for which the credit union’s account has
already been charged. Include cash items, coins, and currency in automated
teller machines, teller cash dispensers, or similar machines.
b. Cash Items in Process of Collection (Account AS0005)
Report cash items in process of collection (CIPC).
c. Total Cash on Hand (Account 730A)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of amounts reported in Items 1a and 1b.
2. CASH ON DEPOSIT (AMOUNTS DEPOSITED IN FINANCIAL INSTITUTIONS)
Report cash on deposit (for example, overnight accounts, money market accounts,
checking accounts, and corporate credit union daily accounts) at corporate credit
unions, a Federal Reserve Bank, and other financial institutions. Report time
deposits in Account AS0007.
a. Cash on Deposit in Corporate Credit Unions (Account 730B1)
Report deposits in transit to and balances on deposit in corporate credit
unions. These amounts may or may not be subject to withdrawal by check
and may or may not bear interest.
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NCUA CALL REPORT FORM – PAGE 1
STATEMENT OF FINANCIAL CONDITION
b. Cash on Deposit in a Federal Reserve Bank (Account AS0003)
Report deposits in transit to and balances on deposit in a Federal Reserve
Bank. These amounts may or may not be subject to withdrawal by check,
and may or may not bear interest. Include reserve balances at Federal
Reserve Banks.
c. Cash on Deposit in Other Financial Institutions (Account 730B2)
Report deposits in transit to and balances on deposit in financial institutions
other than corporate credit unions or a Federal Reserve Bank. These
amounts may or may not be subject to withdrawal by check, and may or may
not bear interest.
d. Total Cash on Deposit (Amounts Deposited in Financial Institutions) (Account 730B)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of amounts reported in Items 2a through
2c.
3. TIME DEPOSITS IN COMMERCIAL BANKS, S&LS, SAVINGS BANKS, NATURAL PERSON CREDIT UNIONS OR
CORPORATE CREDIT UNIONS (ACCOUNT AS0007)
Report the amount of time deposits in commercial banks, savings and loans
institutions, savings banks, natural person credit unions or corporate credit unions.
Do not include short-term investments that are reported in Account 730B as Cash
on Deposit, or negotiable certificates of deposit reported in Accounts AS0061,
AS0067, or AS0073 as securities.
Complete Schedule B, Section 3 – Investment Maturity Distribution.
4. ALL OTHER DEPOSITS (ACCOUNT AS0008)
Report all other deposits.
5. TOTAL CASH AND OTHER DEPOSITS (SUM OF ACCOUNTS 730A, 730B, AS0007, AND AS0008) (ACCOUNT
AS0009)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 730A, 730B, AS0007, and AS0008.
INVESTMENT SECURITIES
Complete Schedule B, Section 3 – Investment Maturity Distribution for all
investment securities reported below.
6. EQUITY SECURITIES (ACCOUNT AS0055)
Report the total amount of investment in equity securities, including all mutual
funds (even those that only invest in U.S. Government debt securities) at fair value.
Refer to Accounting Standards Codification (ASC) 321, Investments – Equity
Securities.
Complete Schedule B, Section 2 – Trading Debt and Equity Securities as
appropriate.
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NCUA CALL REPORT FORM – PAGE 1
STATEMENT OF FINANCIAL CONDITION
7. TRADING DEBT SECURITIES (ACCOUNT AS0061)
Report the total amount of investment in debt securities that were bought and are
held principally for the purpose of selling in the near term. This account should
reflect frequent buying and selling. Report these investments at fair value. Refer to
Accounting Standards Codification (ASC) 320, Investments – Debt Securities.
Complete Schedule B, Section 2 – Trading Debt and Equity Securities as
appropriate.
8. AVAILABLE-FOR-SALE DEBT SECURITIES (ACCOUNT AS0067)
Report the total amount of investment in debt securities that your credit union has
classified as available for sale at fair value. The allowance for credit loss is reported
in Account AS0042. The amount reported in Account AS0067 represents fair value
of all AFS debt securities and must equal the fair value amount reported on
Schedule B, Section 1, in Account NV0084. Refer to Accounting Standards
Codification (ASC) 320, Investments – Debt Securities.
Complete Schedule B, Section 1 – Held-to-Maturity and Available-for-Sale Debt
Securities as appropriate.
9. (ALLOWANCE FOR CREDIT LOSSES ON AVAILABLE-FOR-SALE DEBT SECURITIES) (ACCOUNT AS0042)
Complete this row if you have adopted ASC Topic 326: Financial
Instruments – Credit Losses (CECL)
Report the allowance for credit losses on available-for-sale debt securities. This is
reported for disclosure purposes only and will not be included in Total Investment
Securities (Account AS0013).
10. HELD-TO-MATURITY DEBT SECURITIES (ACCOUNT AS0073)
Report the amount of investment in debt securities that your credit union has
classified as held to maturity. Report these investments at amortized cost. Refer to
Accounting Standards Codification (ASC) 320, Investments – Debt Securities.
Complete Schedule B, Section 1 – Held-to-Maturity and Available-for-Sale Debt
Securities as appropriate.
11. ALLOWANCE FOR CREDIT LOSSES ON HELD-TO-MATURITY DEBT SECURITIES (ACCOUNT AS0041)
Complete this row if you have adopted ASC Topic 326: Financial
Instruments – Credit Losses (CECL)
Report the allowance for credit losses on held-to-maturity debt securities.
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STATEMENT OF FINANCIAL CONDITION
12. TOTAL INVESTMENT SECURITIES (SUM OF ACCOUNTS AS0055, AS0061, AS0067, AND AS0073 LESS
AS0041) (ACCOUNT AS0013)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts AS0055, AS0061, AS0067, and
AS0073 less AS0041.
OTHER INVESTMENTS
Complete Schedule B, Section 3 – Investment Maturity Distribution for other
investments reported below.
13. OTHER INVESTMENTS
a. Nonperpetual Capital Account (Account 769A)
Report the total Nonperpetual Capital Accounts (NCA) at corporate credit
unions as defined in §704.2 of the NCUA regulations.
b. Perpetual Contributed Capital (Account 769B)
Report the total of Perpetual Contributed Capital (PCC) at corporate credit
unions as defined in §704.2 of the NCUA regulations.
c. All Other Investments (Account AS0016)
Report the amount of all other investments not included in lines 12a and b.
Include the outstanding balance all investments in credit unions other than
corporate credit unions. Include CLF stock, FHLB stock, Federal Reserve
stock, and common trust investments. Do not include short-term
investments that are reported in Account 730B as Cash on Deposit or
negotiable certificates of deposit reported in Accounts AS0061, AS0067, or
AS0073 as securities.
Report any other investments not listed above at their remaining maturities.
Do not include loans to and investments in CUSOs. Report loans to and
investments in CUSOs on Schedule C - Credit Union Service
Organization (CUSO) Information and as “All Other Assets” on the
Statement of Financial Condition.
14. TOTAL OTHER INVESTMENTS (SUM OF ACCOUNTS 769A, 769B, AND AS0016 ) (ACCOUNT AS0017)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of amounts reported in Accounts 769A, 769B, and
AS0016.
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NCUA CALL REPORT FORM – PAGE 2
STATEMENT OF FINANCIAL CONDITION
NCUA FORM 5300 - PAGE 2
Assets—Continued
LOANS HELD FOR SALE
15. LOANS HELD FOR SALE (ACCOUNT 003)
Report the amount of outstanding loans either identified for sale at origination or
for which there has subsequently been a decision to sell. Loans Held for Sale should
not be included in the amounts reported under the Loan & Leases section.
•
•
If your credit union originated any real estate loans year-to-date classified as
Loans Held for Sale, complete the loans granted year-to-date information on
Schedule A – Specialized Lending, Section 7 – 1- to 4-Family Residential
Property and all Other Non-Commercial Real Estate Loans and Lines of
Credit.
If your credit union originated any commercial loans year-to-date classified
as Loans Held for Sale, complete the loans granted year-to-date information
on Schedule A – Specialized Lending, Section 8 – Commercial Lending.
LOANS AND LEASES
16. TOTAL LOANS & LEASES (ACCOUNTS 025A AND 025B)
Report the total number and outstanding balance of loans and leases. The total
number and outstanding balance of loans must equal the total number (Account
025A1) and outstanding balance (Account 025B1) of loans reported on Schedule A,
Section 1 - Loans and Leases, which contains the detailed schedule of loans by
type. Include loans to other credit unions. See the instructions for the Loans and
Leases Schedule for further details.
If you have adopted ASC Topic 326: Financial Instruments – Credit Losses (CECL),
report the number and amortized cost of loans and leases. The total number and
amortized cost of loans and leases must equal the total number (Account 025A1)
and amortized cost (Account 025B1) of loans and leases reported on Schedule A,
Section 1 - Loans and Leases, which contains the detailed schedule of loans by
type.
17. ALLOWANCE FOR LOAN & LEASE LOSSES (ACCOUNT 719)
Report the amount set aside to absorb possible losses on loans and leases.
18. ALLOWANCE FOR CREDIT LOSSES ON LOANS & LEASES (ACCOUNT AS0048)
Complete this row if you have adopted ASC Topic 326: Financial
Instruments – Credit Losses (CECL)
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STATEMENT OF FINANCIAL CONDITION
Report the allowance for credit losses as determined in accordance with ASC Topic
326: Financial Instruments – Credit Losses (CECL).
OTHER ASSETS
19. FORECLOSED AND REPOSSESSED ASSETS
Report long-lived assets intended for sale and acquired through, or in lieu of,
foreclosure or repossession (meaning the credit union has taken possession) in the
applicable category (either Commercial, Consumer Real Estate, Consumer Vehicle,
or Consumer Other).
At Foreclosure
Initially record the assets at fair value (less costs to sell) at the date of foreclosure
or repossession. This fair value (less cost to sell) becomes the “cost”, or carrying
amount, of the foreclosed or repossessed asset. The amount, if any, by which the
recorded amount of the loan exceeds the fair value (less costs to sell) of the asset
is a loss, which must be charged off to the allowance at the time of the foreclosure
or repossession.
Subsequent to Foreclosure
Re-value the assets periodically to the lower of carrying amount or fair value (less
costs to sell) through a separate valuation account, not the allowance. Changes in
the valuation allowance are included in net expenses from foreclosed and
repossessed assets.
If a repossessed or foreclosed long-lived asset is not sold shortly after it is received,
any declines in value after foreclosure and any gain or loss from the sale or
disposition of the asset shall not be reported as a loan loss or recovery and shall
not be debited or credited to the allowance account for loans and leases.
Adjustments to maintain held for sale foreclosed and repossessed assets at fair
value, less costs to sell, should be reported as Miscellaneous Operating Expenses.
Any gain or loss upon the disposition of fixed assets should be reported as Gain
(Loss) on Disposition of Fixed Assets.
Regardless of the valuation, foreclosed and repossessed property the credit union
intends to sell should be transferred to Foreclosed and Repossessed Property and
reported on this line.
a. Commercial (Account AS0022)
Report the amount of foreclosed or repossessed commercial assets.
b. Consumer Real Estate (AccountAS0023)
Report the amount of foreclosed or repossessed consumer real estate assets.
c. Consumer Vehicle (AccountAS0024)
Report the amount of foreclosed or repossessed consumer vehicles.
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STATEMENT OF FINANCIAL CONDITION
d. Consumer Other (Account AS0025)
Report the amount of foreclosed or repossessed other consumer assets.
e. Total Foreclosed and Repossessed Assets (Account 798A)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts AS0022, AS0023, AS0024, and
AS0025.
20. LAND AND BUILDING (ACCOUNT 007)
Report the book value of land and buildings, less depreciation on buildings.
21. OTHER FIXED ASSETS (ACCOUNT 008)
Report all other fixed assets, such as furniture and fixtures and leasehold
improvements, less related depreciation. With the adoption of ASC Topic 842,
include right-of-use assets. This includes both operating and financing leases (credit
union is lessee), less accumulated amortization.
22. NCUA SHARE INSURANCE CAPITALIZATION DEPOSIT (ACCOUNT 794)
Report the amount of the National Credit Union Share Insurance Fund capitalization
deposit.
23. OTHER ASSETS
Report all other assets not previously reported in the appropriate account.
a. Goodwill (Account 009D2)
Report the amount of goodwill acquired in a business combination (i.e.,
merger).
b. Mortgage servicing assets (Account 779)
Report the dollar amount of Mortgage Servicing Assets. A Mortgage Servicing
Asset is a contract to service loans under which the estimated “benefits of
servicing” (revenues from contractually specified servicing fees, late charges,
and other ancillary sources including “float”) are expected to more than
adequately compensate the servicer for performing the servicing. A servicing
contract is either (a) undertaken in conjunction with selling or securitizing
the loan being serviced or (b) purchased or assumed separately. Not all
servicing contracts result in a servicing asset.
c. Other Intangible Assets (Account AS0032)
Report the amount of other intangible assets. Include identifiable intangible
assets obtained through a merger or other business combination.
d. Accrued Interest on Loans & Leases (Account 009A)
If your credit union has more than $10 million in assets and you report loans
greater than $0, then report the amount of accrued interest income on loans
and leases here.
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STATEMENT OF FINANCIAL CONDITION
e. Accrued Interest on Investments (Account 009B)
If your credit union has more than $10 million in assets and you report
investments greater than $0, then report the amount of accrued interest
income on investments here.
f. All Other Assets (Account 009C)
Report assets not previously identified here. Other assets include:
•
•
•
•
•
•
•
•
prepaid expenses,
accounts receivable,
loans to and investments in CUSOs,
purchased participations not qualifying for true sales accounting under
GAAP (e.g., participations purchased with substantial recourse),
life insurance held for the purpose of funding employee benefit or
deferred compensation plans,
private insurance capitalization deposits,
derivative asset amounts, exclusive or inclusive of accrued interest, and
any other assets not previously identified.
If this amount includes loan or investments for funding split dollar life
insurance, you must also complete Schedule B, Section 4 – Investments,
Memoranda.
If this amount includes loans to or investments in CUSOs, you must also
complete Schedule E, Section 5 – Credit Union Service Organizations
(CUSOs). If your credit union wholly owns the CUSO or owns a controlling
interest in the CUSO, the CUSO should not be reported as an asset. Instead,
the CUSO’s books and records should be consolidated with your credit union’s
books and records in accordance with generally accepted accounting
principles. Complete Schedule E, Section 5 - Credit Union Service
Organizations (CUSOs) regardless of the ownership interest.
If this amount includes derivatives, you must also complete Schedule D –
Derivatives Transaction Report.
g. Total Other Assets (Account AS0036)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 009D2, 779, AS0032, 009A,
009B, and 009C.
24. TOTAL ASSETS (ACCOUNT 010)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of amounts reported in Accounts AS0009,
AS0013. AS0017, 003, 025B less 719 and AS0048, 798A, 007, 008, 794, and
AS0036. This must also equal the sum of LIABILITIES, SHARES, AND
EQUITY.
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NCUA CALL REPORT FORM – PAGE 3
STATEMENT OF FINANCIAL CONDITION
NCUA FORM 5300 - PAGE 3
Liabilities and Equity
LIABILITIES
1. ACCOUNTS PAYABLE, ACCRUED INTEREST ON BORROWINGS, AND OTHER LIABILITIES (ACCOUNT 825)
Report the amount of accounts payable, accrued interest on borrowings, and other
liabilities including, but not limited to, taxes payable, undistributed payroll
deductions, draft clearings, unposted suspense items, and derivative liability
amounts, exclusive or inclusive of accrued interest. Also, report lease liabilities
(lease liability equals the present value of unpaid lease payments) if your credit
union has adopted ASC Topic 842.
If this amount includes derivatives, you must also complete Schedule F –
Derivatives Transactions Report.
2. ACCRUED DIVIDENDS/INTEREST PAYABLE ON SHARES/DEPOSITS (ACCOUNT 820A)
Report the amount of accrued dividends and interest declared but not distributed.
3. ALLOWANCE FOR CREDIT LOSSES ON OFF-BALANCE SHEET CREDIT EXPOSURE (ACCOUNT LI0003)
Complete this row if you have adopted ASC Topic 326: Financial
Instruments – Credit Losses (CECL)
Report the amount set aside to absorb possible losses on off-balance sheet credit
exposures if you have adopted ASC Topic 326: Financial Instruments – Credit
Losses (CECL).
4. BORROWINGS (ACCOUNT 860C)
Report the amount of total borrowings, including subordinated debt and
grandfathered secondary capital, and complete Schedule C, Sections 4 and 5.
SHARES/DEPOSITS
All credit unions must also complete Schedule D.
5. MEMBER SHARES OF ALL TYPES (ACCOUNT 013)
Report the total amount of member shares. The amount reported here must equal
the Total Shares reported in Account SH0013 in Schedule D – Shares/Deposits
Maturity Distribution.
6. NONMEMBER DEPOSITS (ACCOUNT 880)
Report the total amount of nonmember deposits.
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STATEMENT OF FINANCIAL CONDITION
7. TOTAL SHARES AND DEPOSITS (ACCOUNT 018)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of amounts reported in Accounts 013 and 880.
This must also equal the Total Shares and Deposits reported in Account SH0018 in
Schedule D – Shares/Deposits Maturity Distribution.
8. TOTAL LIABILITIES (ACCOUNT LI0069)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 825, 820A, LI0003, 860C, and 018.
EQUITY
9. UNDIVIDED EARNINGS (ACCOUNT 940)
Report post-closing undivided earnings. Amounts reported as Regular Reserves in
previous Call Reports should be reported in Undivided Earnings, Account 940.
10. OTHER RESERVES (ACCOUNT 658)
Report any reserves that originate from undivided earnings not reported elsewhere.
Amounts reported here must have been closed into Undivided Earnings from Net
Income first.
11. APPROPRIATION FOR NON-CONFORMING INVESTMENTS (STATE CREDIT UNION ONLY) (ACCOUNT 668)
Report the amount of reserves set aside from Undivided Earnings to cover the
excess of Book Value over Fair Value for investments not authorized by the NCUA.
These reserves are required by the NCUA regulations §741.3(a)(2). This account is
only necessary for reporting reserves for non-ASC 320 investments and ASC 320
investments classified as Held to Maturity.
12. EQUITY ACQUIRED IN MERGER (ACCOUNT 658A)
Report the acquisition date fair value of equity interests acquired in the
acquisition(s) of another credit union(s) as measured consistent with GAAP.
13. NONCONTROLLING INTEREST IN CONSOLIDATED SUBSIDIARIES (ACCOUNT 996)
Report the portion of equity of all consolidated subsidiaries of the reporting credit
union held by parties other than the reporting credit union. A noncontrolling
interest, sometimes called a minority interest, is the portion of equity in a credit
union's subsidiary not attributable, directly or indirectly, to the credit union.
14. ACCUMULATED UNREALIZED NET GAINS (LOSSES) ON CASH FLOW HEDGES (ACCOUNT 945A)
Report the effective portion of the accumulated change in fair value (gain or loss)
on derivatives designated and qualifying as cash flow hedges in accordance with
ASC 815, Derivatives and Hedging.
15. ACCUMULATED UNREALIZED LOSSES FOR OTTI (DUE TO OTHER FACTORS) ON HTM DEBT SECURITIES
(ACCOUNT 945C)
Report the cumulative amount of the total remaining unrealized losses for OtherThan-Temporary-Impairment (OTTI) due to other market factors on HTM debt
securities. Such amounts must be appropriately displayed (disclosure only, not
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STATEMENT OF FINANCIAL CONDITION
an actual expense entry on the Income Statement) through either a previous
or the current period's OTTI Information on Schedule B, Section 4.
Skip line 15 if you have adopted ASC Topic 326 Financial Instruments – Credit
Losses (CECL).
16. ACCUMULATED UNREALIZED GAINS (LOSSES) ON AVAILABLE FOR SALE DEBT SECURITIES (ACCOUNT
EQ0009)
Report the amount of accumulated unrealized gains (losses) on available for sale
debt securities.
17. OTHER COMPREHENSIVE INCOME (ACCOUNT 945B)
Report any items of other comprehensive income that are not already included in
Accounts EQ0009, 945A, or 945C. An example of an Other Comprehensive Income
item is other comprehensive income amounts related to single-employer defined
benefit postretirement plans, such as a pension plan or health care plan.
A credit union that sponsors a single-employer defined benefit
postretirement plan, such as a pension plan or health care plan,
must recognize the funded status of each such plan on its balance
sheet (an over-funded plan is recognized as an asset while an
under-funded plan is recognized as a liability).
Initially, the postretirement plan amounts recognized on the credit
union’s balance sheet before applying the standard must be
adjusted to recognize gains or losses, prior service costs or credits,
and transition assets or obligations that have not yet been included
in the net periodic benefit cost of its plans. These adjustment
amounts are recognized directly in equity as components of other
comprehensive income. Thereafter, a credit union must recognize
certain gains and losses and prior service costs or credits that arise
during each reporting period as a component of other
comprehensive income (OCI).
Postretirement plan amounts carried in OCI are adjusted as they are
subsequently recognized in earnings as components of the plan’s
net periodic benefit cost. Credit unions should consult their
independent accountant for further guidance in applying this
accounting standard.
These examples are not all inclusive. Items required by accounting standards to be
reported as direct adjustments to paid-in capital, retained earnings, or other nonincome equity accounts are not to be included as components of comprehensive
income.
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STATEMENT OF FINANCIAL CONDITION
18. NET INCOME (ACCOUNT 602)
Report net income that has not been closed to Undivided Earnings.
19. TOTAL LIABILITIES, SHARES AND EQUITY (ACCOUNT 014)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Items 8 and 9 through 18. This must equal
Total Assets, Account 010.
If the credit union has any unfunded commitments, complete Schedule C, Section 1
– Unfunded Commitments.
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NCUA CALL REPORT FORM – PAGE 4
STATEMENT OF INCOME AND EXPENSE
NCUA FORM 5300 - PAGE 4
Statement of Income and Expense
INTEREST INCOME YEAR-TO-DATE
1. INTEREST ON LOANS AND LEASES (ACCOUNT 110)
Report income earned from interest on loans and leases, including loans held for
sale, and recognition of deferred loan fees and costs. Do not reduce the amount
reported by the amount of interest refunds authorized by the credit union board as
allowed by §113(9) of the Federal Credit Union Act (See 12 U.S.C. §1761b).
As stated in the Loan Nonaccrual Policy in Appendix B to part 741,
credit unions may not accrue interest on any loan in default for 90
days or more. When a loan is in nonaccrual status, the reversal of
previously accrued but uncollected interest must be handled in
accordance with GAAP. Specifically, acceptable accounting
treatment includes a reversal of all previously accrued, but
uncollected, interest on loans placed in a nonaccrual status against
appropriate income and balance sheet accounts.
2. INTEREST REFUNDED (ACCOUNT 119)
Report loan interest income refunded or authorized to be refunded to members by
the credit union board.
3. INCOME FROM INVESTMENTS (INCLUDES INTEREST AND DIVIDENDS, EXCLUDE CHANGES IN FAIR VALUE AND
REALIZED GAINS/LOSSES FROM EQUITY AND TRADING DEBT SECURITIES) (ACCOUNT 120)
Report interest and dividend income earned from all investments. Include income
earned on Cash on Deposit and Cash Equivalents reported on the Statement of
Financial Condition. Do not include any realized or unrealized gains/losses from
trading securities, gains or losses resulting from the sale of investments, fair value
gains or losses resulting from derivative activity, or unconsolidated CUSO income.
4. OTHER INTEREST INCOME (ACCOUNT IS0005)
Report interest income from sources other than loans, leases, and investments.
5. TOTAL INTEREST INCOME (ACCOUNT 115)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Account 110 less Account 119 plus Account
120 and IS0005.
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STATEMENT OF INCOME AND EXPENSE
INTEREST EXPENSE YEAR-TO-DATE
6. DIVIDENDS ON SHARES (ACCOUNT 380)
Report dividend expense incurred for all classes of shares year-to-date.
7. INTEREST ON DEPOSITS (TOTAL INTEREST EXPENSE FOR DEPOSIT ACCOUNTS) (STATE CREDIT UNION ONLY)
(ACCOUNT 381)
Report interest on all deposits year-to-date.
8. INTEREST ON BORROWED MONEY (ACCOUNT 340)
Interest cost for borrowed money from all sources including certificates of
indebtedness. For leases under ASC Topic 842, report the interest paid (using the
effective interest method) on finance lease payments. Interest costs associated
with the issuance of Grandfathered Secondary Capital or Subordinated Debt should
be reported here.
9. TOTAL INTEREST EXPENSE (ACCOUNT 350)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 380, 381, and 340.
10. NET INTEREST INCOME (ACCOUNT 116)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Account 115 less Accounts 350.
11. PROVISION FOR LOAN & LEASE LOSSES (ACCOUNT 300)
Expense recorded to maintain the Allowance for Loan & Lease Losses account.
Skip to Item 12 if you have adopted ASC Topic 326 Financial Instruments – Credit
Losses (CECL).
Complete Item 12 if you have adopted ASC Topic 326: Financial Instruments –
Credit Losses (CECL).
12. CREDIT LOSS EXPENSE
Report the amount of credit loss expense (provision for credit losses) associated
with each financial asset below.
a. Loans & Leases (Account IS0011)
Report the amount of credit loss expense for loans and leases.
b. AFS Debt Securities (Account IS0012)
Report the amount of credit loss expense related to available for sale debt
securities.
c. HTM Debt Securities (Account IS0013)
Report the amount of credit loss expense related to held to maturity
securities.
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STATEMENT OF INCOME AND EXPENSE
d. Off-Balance Sheet Credit Exposures (Account IS0016)
Report the amount of credit loss expense related to off-balance sheet credit
exposures.
e. Total Credit Loss Expense (Account IS0017)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts IS0011, IS0012, IS0013, and
IS0016.
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NCUA CALL REPORT FORM – PAGE 5
STATEMENT OF INCOME AND EXPENSE
NCUA FORM 5300 - PAGE 5
Statement of Income and Expense
NON-INTEREST INCOME YEAR-TO-DATE
13. FEE INCOME (ACCOUNT 131)
Report the amount of fee income from services. Fee income from services includes
overdraft fees, ATM fees, credit card fees, wire fees, account research fees, late
fees, statement production fees, dormant account fees, transaction service fees,
safekeeping fees, others. Fee income should only be reported net of expenses and
credits associated with providing such fee related services to members if it meets
the GAAP requirement.
Credit unions with over $1 billion in assets report amounts in Accounts IS0048 and
IS0049, as applicable.
a. Overdraft Fee Income (Account IS0048)
Report the amount of income received from overdraft fees. Include the amount of
overdraft fee income in Account 131 also.
b. Non-Sufficient Funds Fee Income (Account IS0049)
Report the amount of income received from non-sufficient funds fees. Include the
amount of non-sufficient funds fee income in Account 131 also.
14. OTHER INCOME (INCLUDES UNCONSOLIDATED CUSO INCOME) (ACCOUNT IS0020)
Report income other than the types reported in Accounts 110, 119, 120, and 131.
Include dividends from the NCUSIF, interchange income, interest income earned on
purchased participations not qualifying for true sales accounting under GAAP, and
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) (ACCOUNT IS0046)
Report the resulting gain (loss) from the sale or disposition of all 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) (ACCOUNT IS0047)
Report the resulting gain (loss) from the sale or disposition of all investments
except equity or trading debt securities reported in Account IS0046. Complete
Schedule B, Section 4. Report changes in the fair value of a hedged item in a Fair
Value Hedge relationship (the derivative hedge is reported in Account 421, line 17).
Report losses on Nonperpetual Capital Accounts and Perpetual Contributed Capital
at corporate credit unions on this line. In addition, use this account to report
declines in fair value that are Other-Than-Temporary-Impairments (OTTI) for
securities classified as either available for sale or held-to-maturity. However, report
only the credit loss portion of the OTTI on this line. All other losses related to OTTI
must be reported on the Statement of Financial Condition – Equity, under
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STATEMENT OF INCOME AND EXPENSE
Accumulated Unrealized Gain (Losses) on Available for Sale Securities (Account
EQ0009) or Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM
Securities (Account 945C).
17. GAIN (LOSS) ON DERIVATIVES (ACCOUNT 421)
Report the gains or losses associated with derivatives activities exclusive of interest
and premium amortization. Gains and losses will be the change in fair value for the
period and any other Derivative Gain (Loss).
18. GAIN (LOSS) ON DISPOSITION OF FIXED ASSETS (ACCOUNT 430)
Report the amount of income or expense resulting from the sale or other disposition
of fixed assets. Include gains or losses on the sale of foreclosed and repossessed
assets except other real estate owned on this line. Report the gains or losses on
other real estate owned in Account IS0030.
19. GAIN (LOSS) ON SALES OF LOANS AND LEASES (ACCOUNT IS0029)
Report the amount of income or expense resulting from the sale or other disposition
of loans and leases including income or loss derived from selling real estate loans
on the secondary market.
20. GAIN (LOSS) ON SALES OF OTHER REAL ESTATE OWNED (ACCOUNT IS0030)
Report the amount of income or expense resulting from the sale or other disposition
of other real estate owned.
21. GAIN FROM BARGAIN PURCHASE (MERGER) (ACCOUNT 431)
Report any applicable gain as the result of a bargain purchase of another credit
union.
22. OTHER NON-INTEREST INCOME (ACCOUNT 440)
Record all miscellaneous non-interest income or expense items, including such
items as gifts and donations received. Also, include contribution income such as
grants.
23. TOTAL NON-INTEREST INCOME (ACCOUNT 117)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 131, IS0020, IS0046, IS0047, 421,
430, IS0029, IS0030, 431, and 440.
NON-INTEREST EXPENSE YEAR-TO-DATE
24. TOTAL EMPLOYEE COMPENSATION AND BENEFITS (ACCOUNT 210)
Report the amount of salaries, benefits, pension plan costs, employer’s taxes, and
reimbursement to sponsor when credit union employees are on the sponsor’s
payroll.
25. TRAVEL AND CONFERENCE EXPENSE (ACCOUNT 230)
Report authorized expenses incurred by officers, directors, and employees for
travel, attendance at conferences, and other meetings.
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STATEMENT OF INCOME AND EXPENSE
26. OFFICE OCCUPANCY EXPENSE (ACCOUNT 250)
Report the amount of expenses related to occupying an office including office rent,
utilities (gas, electric, etc.), building depreciation, real estate taxes, building
maintenance, and amortization of leasehold improvements.
27. OFFICE OPERATIONS EXPENSE (ACCOUNT 260)
Report expenses related to the operation of an office including communications,
stationery and supplies, liability insurance, bond insurance, furniture and equipment
rental and/or maintenance and depreciation, bank charges, in-house electronic data
processing (EDP) cost, etc. Also, include the amortization expense on finance lease
payments under ASC Topic 842.
28. EDUCATIONAL AND PROMOTIONAL EXPENSE (ACCOUNT 270)
Advertising, publicity, and promotions.
29. LOAN SERVICING EXPENSE (ACCOUNT 280)
Collection expenses, recording fees, credit reports, credit card program expenses,
loan servicing fees.
30. PROFESSIONAL AND OUTSIDE SERVICES (ACCOUNT 290)
Legal fees, audit fees, accounting services, consulting fees, and outside EDP
servicing.
31. MEMBER INSURANCE (ACCOUNT 310)
Report National Credit Union Share Insurance Fund (NCUSIF) premium
assessments, life savings, borrower’s protection, share insurance, and other
member insurance.
32. OPERATING FEES (EXAMINATION AND/OR SUPERVISION FEES) (ACCOUNT 320)
Annual operating/supervision fee assessed by the NCUA or the State Supervisory
Authority.
33. MISCELLANEOUS NON-INTEREST EXPENSE (ACCOUNT 360)
Report non-interest expenses that were not previously reported in items 22 through
30, including cash over and short, annual meeting expenses, association dues,
adjustments to maintain held for sale foreclosed and repossessed assets at fair
value, etc.
34. TOTAL NON-INTEREST EXPENSE (ACCOUNT 671)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 210, 230, 250, 260, 270, 280, 290,
310, 320, and 360.
35. NET INCOME (LOSS) (ACCOUNT 661A)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts IS0010 less 300 and IS0017 plus
Account 117 less Account 671.
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NCUA FORM 5300 - PAGE 6
Schedule A, Section 1 – Loans & Leases
Report the interest rate, number, and outstanding balance of loans and leases. If
you have adopted ASC Topic 326 – Financial Instruments, Credit Losses (CECL),
report the interest rate, number, and amortized cost of loans and leases. The
Number of Loans (Account 025A1) and Amount (Account 025B1) reported on Item
14 must equal the number (Account 025A) and Amount (Account 025B) reported on
Page 2, Item 15.
Please complete Schedule A – Sections 2 through 8, if your credit union has any
delinquent loans, loan losses, indirect loans, real estate loans, participation loans,
commercial loans, member business loans, troubled debt restructured,
modifications to borrowers experiencing financial difficulties, or purchased credit
impaired loans outstanding; or purchased or sold whole loans or parts of loans
year-to-date; or if the credit union originated any real estate, commercial, or
member business loans during the reporting period.
Loans should be reported in Schedule A without regard for the
channel (direct or indirect, purchased or participation) used to
obtain the loan. It is possible for a single loan to be reported in
multiple sections of Schedule A.
•
•
•
Collateral Codes. Report loans by collateral code. For example, if a new or
used vehicle is secured by real estate (for example a home equity loan), include
it with real estate loans. Report loans or groups of loans purchased in whole or
in part and the portion of any loan participation that remains on the credit
union’s balance sheet according to the applicable collateral code.
Interest Rates. Report loan interest rates being offered as of the reporting
period for each loan category. Report the actual rate (report 6.5 for 6.5%). If
more than one rate applies, report the most common rate in each loan category.
For each loan category, report only those loans that have an
outstanding balance. Report the outstanding balance adjusted for any
unamortized premium or discount and for any unamortized loan fees or costs.
Also, the outstanding balance should subtract any amount previously charged
off.
Loan origination fees or costs are recognized over the life of the
related loan as an adjustment of yield. Loan fees, certain direct loan
origination costs, and purchase premiums and discounts on loans
are recognized as an adjustment of yield, generally by the interest
method, based on the contractual terms of the loan.
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•
•
•
•
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SCHEDULE A, SECTION 1 - LOANS AND LEASES
Loans as hedged items. If loans are part of a hedge accounting designation,
the carrying value of the respective loans should be adjusted in accordance with
ASC Topic 815.
Loan purchases. Report the number of whole or partial loans purchased under
§ 701.23 (if an FCU) or similar state provisions (if an SCU). Also, report the
number of individual loans (whole or partial) in each group of loans purchased
under § 701.23 (if an FCU) or similar state provisions (if an SCU). It is not
necessary to report the number of groups.
Participation Loans. Report the number of participation loans purchased under
§ 701.22 (if an FCU) or similar state provisions (if an SCU). Also, report the
number of individual loans in each pool of loans purchased under § 701.22 (for
FCU) or similar state provisions (if SCU). It is not necessary to report the
number of pools.
o Do not report purchased participation loans that do not qualify for true
sales accounting under GAAP (for example, participation loans purchased
with substantial recourse), as these loans will still be reflected on the
seller’s balance sheet. The purchasing credit union should report
participations not qualifying for true sales accounting as Other Assets.
Commercial Loans. Loans that would be considered commercial loans except
for the loan amounts to associated borrowers being under $50,000 should be
reported as a non-commercial loan by definition and reported according to the
underlying collateral.
Loan secured by more than one 1- to 4-family residential properties. A
single loan to a borrower or associated borrowers that is secured by more than
one 1- to 4-family residential properties and the aggregate net member
business loan balance or the outstanding balances plus unfunded commitments
less any portion secured by shares in the credit union is equal to or greater than
$50,000, should be reported as a member business loan AND commercial loan
except loans to non-members should only be reported as a commercial loan.
NON-COMMERCIAL LOANS/LINES OF CREDIT
1. UNSECURED CREDIT CARD LOANS (ACCOUNTS 521, 993, AND 396)
Include the rate, number, and outstanding balance or amortized cost of credit card
loans. Unused loan commitments must be reported in the Off-Balance Sheet
Commitments section of the Liquidity, Commitments and Sources page.
2. PAYDAY ALTERNATIVE LOANS (PALS I AND II) (FCUS ONLY)(ACCOUNTS 522A, 994A, AND 397A)
Federal Credit Unions will report the interest rate, and aggregate number and dollar
amount of all PALs I and PALs II loans granted under §701.21(c)(7)(iii) and (iv) of
the NCUA regulations. Do not include these loans with All Other Unsecured
Loans/Lines of Credit. State-Chartered credit unions will report similar loans with All
Other Unsecured Loans/Lines of Credit.
NCUA amended its general lending rule to enable FCUs to offer
short-term, small amount loans as a viable alternative to predatory
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payday loans. This amendment permits FCUs to charge a higher
interest rate for a PALs loan than is permitted under the general
lending rule, but imposes limitations on the permissible term,
amount, and fees associated with PALs I and II loans.
3. NON-FEDERALLY GUARANTEED STUDENT LOANS (ACCOUNTS 595A, 963A, AND 698A)
Report the rate, number, and dollar amount of non-federally guaranteed, or
private, student loans. Unused loan commitments must be reported in the OffBalance Sheet Commitments section of the Liquidity, Commitments and Sources
page.
Report guaranteed student loans such as Stafford, Perkins, PLUS, and Consolidation
loans, granted prior to July 1, 2010, as All Other Secured Non-Real Estate
Loans/Lines of Credit (Accounts 595B, 963C, and 698C).
Also report government guaranteed student loans on the line labeled Government
Guaranteed Non-Commercial Loans (Accounts LN0053, LN0054, and LN0055).
4. ALL OTHER UNSECURED LOANS/LINES OF CREDIT (ACCOUNTS 522, 994, AND 397)
Report the rate, number, and dollar amount of outstanding unsecured loans and
lines of credit, other than credit card loans that are not defined as commercial
loans. Typically, this includes signature loans. Include all Small Business
Administration Paycheck Protection Program loans reported on lines 16.a.1 and
16.a.2 below. Also, report overdrawn share accounts of all types, other than
commercial share accounts that qualify as a commercial loan, regardless of the
existence of an overdraft protection program for share draft accounts. Overdrawn
commercial share accounts that qualify as a commercial loan are reported in
Accounts 526, 900P, and 400P. Unused loan commitments must be reported in the
Off-Balance Sheet Commitments section of the Liquidity, Commitments and
Sources page.
5. NEW VEHICLE LOANS (ACCOUNTS 523, 958, AND 385)
Report the rate, number, and dollar amount of new vehicle loans, where a new
vehicle is pledged as security and manufactured for household use per NCUA
regulations §723.2. Loans secured by ATVs, RVs, motorcycles, and boats should not
be reported on this line, but included in the All Other Secured Non-real Estate
Loans/Lines of Credit (Accounts 595B, 963C, and 698C) item of the Loans & Leases
section of the call report.
6. USED VEHICLE LOANS (ACCOUNTS 524, 968, AND 370)
Include the rate, number, and dollar amount of used vehicle loans, where a used
vehicle is pledged as security and manufactured for household use per NCUA
regulations §723.2. Loans secured by ATVs, RVs, motorcycles, and boats should not
be reported on this line, but included in the All Other Secured Non-real Estate
Loans/Lines of Credit line of the Loans & Leases section of the call report.
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7. LEASES RECEIVABLE (ACCOUNTS 565, 954, AND 002)
Include the rate, number, and dollar amount of outstanding direct financing leases
as defined by GAAP (credit union is lessor) including leases acquired through an
indirect leasing arrangement. Credit unions that lease personal property such as
vehicles to members make direct financing leases. Types of leases other than direct
lease are rare in credit unions.
An indirect lease where the credit union is not the lessor is considered a leveraged
lease and should be reported in the appropriate loan category.
8. ALL OTHER SECURED NON-REAL ESTATE LOANS/LINES OF CREDIT (ACCOUNTS 595B, 963C, AND 698C)
Include the rate, number, and dollar amount of all non-commercial loans secured
by anything other than real estate and not reported elsewhere in Schedule A,
Section 1. This may include the following:
•
•
•
•
fully share-secured loans;
loans secured by ATVs, RVs, motorcycles, and boats;
loans financing the disposal of non-real estate credit union property to
nonmembers; and,
secured commercial purpose loans which do not meet the definition of
commercial loan per NCUA regulations §723.2 and are not secured by real
estate. The common reason a commercial purpose loan would not qualify as
a commercial loan is because the loans outstanding to associated borrowers
are less than $50,000.
Unfunded loan commitments must be reported in Schedule C, Section 1.
9. LOANS/LINES OF CREDIT SECURED BY A FIRST LIEN ON A SINGLE 1- TO 4-FAMILY RESIDENTIAL PROPERTY.
(ACCOUNTS 563A, 959A, AND 703A)
Include the rate, number, and dollar amount of member and non-member loans
secured by a lien in first position on a single 1- to 4-family residential property.
Residential property means a house, condominium unit, cooperative unit,
manufactured home, or the construction thereof, and unimproved land zoned for
one-to-four family residential use. Residential property excludes boats or motor
homes, even if used as a primary residence, or timeshares. Report lien position at
the time of origination. Unused loan commitments must be reported in the OffBalance Sheet Commitments section of the Liquidity, Commitments and Sources
page. To be considered 1- to 4-family residential property the property secured
by the loan must be considered real property within the jurisdiction of the
collateral. Residential property is a type of real estate and should also be reported
in Schedule A, Section 7 - 1- to 4-Family Residential Property and all other NonCommercial Real Estate Loans and Lines of Credit.
10. LOANS/LINES OF CREDIT SECURED BY A JUNIOR LIEN ON A SINGLE 1- TO 4-FAMILY RESIDENTIAL PROPERTY.
(ACCOUNTS 562A, 960A, AND 386A)
Include the rate, number, and dollar amount of member and non-member loans
secured by a lien in junior position on a single 1- to 4-family residential property.
Residential property means a house, condominium unit, cooperative unit,
manufactured home, or the construction thereof, and unimproved land zoned for
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one-to-four family residential use. Residential property excludes boats or motor
homes, even if used as a primary residence, or timeshare. Report lien position at
the time of origination. Unused loan commitments must be reported in the OffBalance Sheet Commitments section of the Liquidity, Commitments and Sources
page. To be considered 1- to 4-family residential property the property secured by
the loan must be considered real property within the jurisdiction of the collateral.
Residential property is a type of real estate and should also be reported in Schedule
A, Section 7 - 1- to 4-Family Residential Property and all other Non-Commercial
Real Estate Loans and Lines of Credit .
11. ALL OTHER REAL ESTATE LOANS/LINES OF CREDIT (ACCOUNTS 562B, 960B, AND 386B)
Include the rate, number, and dollar amount of member and non-member loans
secured by a lien on any real estate regardless of lien position not reported
elsewhere on this page.
COMMERCIAL LOANS/LINES OF CREDIT
12. COMMERCIAL LOANS/LINES OF CREDIT REAL ESTATE SECURED (ACCOUNTS 525, 900K4, AND 718A5)
Include the rate, number, and outstanding balance of all commercial loans defined
in §723.2 and secured by real estate. Commercial loan means any loan, line of
credit, or letter of credit and any interest a credit union obtains in such loans made
by another lender, to individuals, sole proprietorships, partnerships, corporations,
or other business enterprises for commercial, industrial, agricultural, or professional
purposes, but not for personal expenditure purposes. Unused loan commitments
must be reported in the Off-Balance Sheet Commitments section of the Liquidity,
Commitments and Sources page.
Excluded from this definition per §723.2 are covered loans issued under the Small
Business Administration's Paycheck Protection Program, 15 U.S.C. 636(a)(36), and
loans:
•
•
•
•
•
•
•
made by a corporate credit union;
made by a federally insured credit union to another federally insured credit
union;
made by a federally insured credit union to a credit union service
organization; (Reported on Schedule C Credit Union Service Organization
Information)
secured by a single 1- to 4-family residential property whether or not it is the
borrower’s primary residence; (Reported elsewhere on the Loans & Leases
schedule as secured by a single 1- to 4-family residential property.)
fully secured by shares in the credit union making the extension of credit or
deposits in other financial institutions; (Reported as All Other Secured NonReal Estate Loans/Lines of Credit on the Loans & Leases schedule)
secured by a vehicle manufactured for household use; (Reported as new or
used vehicle loans on the Loans & Leases schedule)
that would otherwise meet the definition of commercial loan and which, when
the aggregate outstanding balances plus unfunded commitments less any
portion secured by shares in the credit union to a borrower or an associated
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borrower, are equal to less than $50,000. In this case, the loan should be
reported on the Loan & Lease schedule according to the underlying collateral.
13. COMMERCIAL LOANS/LINES OF CREDIT NOT REAL ESTATE SECURED (ACCOUNTS 526, 900P, AND 400P)
Include the rate, number, and outstanding balance of all commercial loans defined
in §723.2 and not secured by real estate. Unused loan commitments must be
reported in the Off-Balance Sheet Commitments section.
Excluded from this definition per §723.2 are covered loans issued under the Small
Business Administration's Paycheck Protection Program, 15 U.S.C. 636(a)(36), as
well as loans:
•
•
•
•
•
•
•
made by a corporate credit union;
made by a federally insured credit union to another federally insured credit
union; (Reported on the Statement of Financial Condition as an investment)
made by a federally insured credit union to a credit union service
organization; (Reported on Schedule C Credit Union Service Organization
Information)
secured by a single 1- to 4-family residential property whether or not it is the
borrower’s primary residence; (Reported elsewhere on the Loans & Leases
schedule as secured by a single 1- to 4-family residential property.)
fully secured by shares in the credit union making the extension of credit or
deposits in other financial institutions; (Reported as All Other Secured NonReal Estate Loans/Lines of Credit on the Loans & Leases schedule)
secured by a vehicle manufactured for household use; (Reported as new or
used vehicle loans on the Loans & Leases schedule)
that would otherwise meet the definition of commercial loan and which, when
the aggregate outstanding balances plus unfunded commitments less any
portion secured by shares in the credit union to a borrower or an associated
borrower, are equal to less than $50,000. In this case, the loan should be
reported on the Loan & Lease schedule according to the underlying collateral.
14. TOTAL LOANS & LEASES (SUM OF ITEMS 1-13 MUST EQUAL TOTAL LOANS AND LEASES (ACCOUNT 025B))
(ACCOUNTS 025A1 AND 025B1)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 025A1 and 025B1.
LOANS GRANTED
15. LOANS GRANTED YEAR-TO-DATE (ACCOUNTS 031A AND 031B)
For number and amount granted or purchased year-to-date, include the total
number and amount plus unfunded commitments at the time of purchase or
origination. Include all loans of all types granted including real estate loans sold on
the secondary market, loans held for sale, and participation loans, in which you are
participating. For number and amount granted or purchased year-to-date, include
the total number and amount plus unfunded commitments at the time of purchase
or origination. Lines of credit and credit card loans should only be counted as a new
loan in the period they are granted or renewed, not each subsequent draw on the
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open line of credit. Credit decisions to increase a line of credit should be treated as
a new loan for the entire amount, not just the incremental increase.
a. Payday Alternative Loans (PALs I and II) Granted Year-to-Date (also include amount in item
15) (Federal credit union ONLY) (Accounts 031C and 031D)
Report the number and dollar amount of PALs I and PALs II loans granted
year-to-date.
GOVERNMENT GUARANTEED LOANS
Report government guaranteed loans in this section. Government guarantee means
a guarantee provided by the U.S. Government, FDIC, NCUA or other U.S.
Government agency, or a public sector entity. Public sector entity means, a state,
local authority, or other governmental subdivision of the United States below the
sovereign level.
16. NON-COMMERCIAL LOANS (CONTAINED IN ITEMS 1 – 11 ABOVE)
a.1. Small Business Administration (Accounts LN0050, LN0051, and LN0052)
Report the number, total outstanding balance including the guaranteed
portion, and the guaranteed portion of Small Business Administration loans
that do not meet the definition of a commercial loan. Include all Small
Business Administration Paycheck Protection Program loans (Small Business
Administration Paycheck Protection Program loans are by definition not
commercial loans, see the NCUA regulation §723.2, Definitions, for the
Commercial Loan definition). Any loan reported on this line should have
already been reported elsewhere in the Loans & Leases section of the call
report, lines 1 - 11.
a.2. Paycheck Protection Program loans (Accounts LN0056 and LN0057)
Report the number and total outstanding balance of Small Business
Administration Paycheck Protection Program loans. Any loan reported on this
line should have already been reported on line 16a.1. above.
b.
Other Government Guaranteed (Accounts LN0053, LN0054, and LN0055)
Report the number, total outstanding balance including the guaranteed
portion, and only the guaranteed portion of government guaranteed loans,
other than Small Business Administration loans reported in Accounts LN0050,
LN0051, and LN0052, that do not meet the definition of a commercial loan.
Any loan reported on this line should have already been reported elsewhere
in the Loans & Leases section of the call report, lines 1 - 11.
17. COMMERCIAL LOANS (CONTAINED IN ITEMS 12 – 13 ABOVE)
a. Small Business Administration (Accounts 691B1, 691C1, and 691C2)
Report the total number and total outstanding balance (including the
guaranteed portion) of any loan granted (originated) under a Small Business
Administration (SBA) loan program. Any loan reported on this line should
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have already been reported elsewhere in the Loans & Leases section of the
call report, lines 12 - 13.
Include in this section any loan granted in conjunction with the SBA or similar
agency even if the agency does not provide a guarantee but provides a
favorable junior lien such as the SBA 504 program without which the financial
institution is unlikely to provide financing (for a loan of this type the
guaranteed portion should be reported as $0).
Include SBA 7(a) Guaranteed Interest Certificates but do not include or SBA
7(a) Guaranteed Loan Pool Certificates or similarly structured products with
guaranteed payment in this line item.
•
•
Report the unconditionally US government guaranteed (for example SBA
7(a) Guaranteed Interest Certificate), USDA Business and Industry and
FSA Farm Ownership & Operating participation loans or similar purchased
in the secondary market as commercial loans on the Loans & Leases
schedule of the call report and in this line.
Report SBA 7(a) Loan Pool Certificate securities and similar products from
other agencies as Agency/GSE Debt Instruments (not backed by
mortgages) in the Investment subsection of the Statement of Financial
Condition and as Agency/GSE Debt Instruments (not backed by
mortgages) in Schedule B Investments, Supplemental Information
schedule.
b. Other Government Guaranteed (Accounts 691P, 691P1, and 691P2)
Report the total number and total outstanding balance (including the
guaranteed portion) of any loan granted (originated) under a government
guaranteed program. Any loan reported on this line should have already been
reported elsewhere in the Loans & Leases section of the call report, lines 12 13.
Include in this section any loan granted in conjunction with agencies similar
to the SBA even if the agency does not provide a guarantee but provides a
favorable junior lien such as the SBA 504 program without which the financial
institution is unlikely to provide financing (for a loan of this type the
guaranteed portion should be reported as $0).
Report the unconditionally US government guaranteed USDA Business and
Industry and FSA Farm Ownership & Operating participation loans or similar
loans purchased in the secondary market as commercial loans on the Loans &
Leases schedule of the call report and on this line.
Report products from other agencies that are similar to SBA 7(a) Loan Pool
Certificate securities as Agency/GSE Debt Instruments (not backed by
mortgages) in the Investment subsection of the Statement of Financial
Condition and as Agency/GSE Debt Instruments (not backed by mortgages)
in Schedule B Investments, Supplemental Information schedule.
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ELIGIBLE LOAN MODIFICATIONS UNDER THE 2020 CARES ACT
Section 4013 of the CARES Act suspended the GAAP standards to eliminate the
burden of tracking and reporting Troubled Debt Restructured (TDR) loans.
For a loan to be modified under § 4013 of the CARES Act, all these requirements
must be true:
•
•
•
•
The loan had to exist prior to December 31, 2019
The loan could not be more than 30 days past due as of December 31, 2019
The loan modification request must be made explicitly due to COVID-19
(illness, job loss, temporary shutdowns, etc.)
The loan modification must have been executed between March 1, 2020, and
the earlier of (A) 60 days after the date of termination of the national
emergency concerning the COVID-19 outbreak declared by the President on
March 13, 2020, under the National Emergencies Act or (B) January 1, 2022.
Additionally, § 4013 reporting is applicable for the term of the loan modification.
Loan modifications include forbearance, an interest rate modification, and any other
similar arrangement that defers or delays the payment of principal or interest. Once
the term of a § 4013 eligible loan modification ends, credit unions should no longer
report the loan in CV0001 and CV0002.
Example of a § 4013 Loan Modification: A credit union member’s job site shuts
down due to a COVID-19 outbreak and causes a financial hardship for the member.
The member contacts the lending credit union and requests some type of
forbearance or modification on a loan that existed prior to December 31, 2019 (and
was not more than 30 days past due on December 31, 2019). At the credit union’s
discretion, they grant a § 4013 loan modification for the member. In normal
economic times, this type of loan modification would have been reported as a TDR,
but due to the CARES Act, these specific § 4013 loan modifications are not reported
as TDRs. These § 4013 loan modifications are to be reported in CV0001 and
CV0002.
Types of Loans modified under § 4013 of the CARES Act: Section 4013
CARES Act, can apply to any of the loans that make up Call Report Account 025B1*
shown below (except for PPP loans – which did not exist prior to 12/31/2019):
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*This table shows the breakdown of loans that total to Account 025B1. Accounts
025B and 025B1 must equal.
18. ELIGIBLE LOAN MODIFICATIONS UNDER THE 2020 CARES ACT [§ 4013] (ACCOUNTS CV0001 AND CV0002)
For the loans reported in Total Loans & Leases (Account 025B), report the number
and amount of loan modifications granted consistent with § 4013 of the 2020
CARES Act.
Maintaining the delinquency status of a § 4013 Loan modification:
•
•
•
•
If the loan was delinquent before the modification, maintain that delinquency
status and continue to report the loan in the appropriate delinquency dayslate category on the Delinquency schedule (pages 8 or 9) until the end of the
modification period.
If the loan is current, do not report these loans on the Delinquency schedule
(pages 8 or 9).
If the loan was delinquent and is subsequently brought current during the
modification period, discontinue reporting these loans on the Delinquency
schedule (pages 8 or 9).
Do not report these loans on Schedule A Section 2, Item 26, Total
outstanding Troubled Debt Restructured Loans.
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The information reported in CV0001 and CV0002 is not publicly
available consistent with 5 U.S.C. § 552(b)(8), which specifically
exempts from disclosure information “contained in or related to
examination, operating, or condition reports prepared by, on behalf
of, or for the use of an agency responsible for the regulation or
supervision of financial institutions.”
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NCUA FORM 5300 - PAGE 7
Schedule A, Section 2 – Delinquent Loans & Leases
REPORTING DELINQUENT LOANS
Report the total outstanding loan balance and number of all delinquent loans and
leases by collateral type on page 7, as applicable. All delinquent loans and leases
include loans and leases reported by the credit union and serviced by outside
processors (e.g., real estate, student loans, etc.) and loans held on the balance
sheet of wholly-owned CUSOs.
•
•
•
Do not include either:
1) Loans already written down to fair value (where the difference
between book value and fair value has been charged-off against the
allowance) through a "decision to sell" and/or otherwise transferred to
a "loans held for sale" classification; or
2) Any loans for which the credit union has already obtained physical
possession of the underlying collateral (automobiles, boats, real
estate), regardless of whether formal foreclosure or repossession
proceedings have been instituted against the borrower. The credit
union should write-down such loans to the fair value of the collateral,
less costs to sell. Property the credit union intends to sell should be
transferred to “Foreclosed and Repossessed Assets.”
The past due status of purchased credit impaired loans acquired in business
combinations, or otherwise purchased, should be determined in accordance
with each loan’s contractual repayment terms. However, the dollar amount
reported in the appropriate delinquency category on page 7 should reflect the
credit union’s recorded investment value, as included in the Loans & Leases
section of the Statement of Financial Condition.
The past due status of troubled debt restructured (TDR) loans will be
calculated consistent with loan contract terms, including amendments made
to loan terms through a formal restructure. Credit unions may consider a
partial payment equivalent to 90 percent or more of the contractual payment
as a full payment when computing the past due status on “consumer credit.”
Regulatory reporting of TDR loans is as defined in GAAP, and NCUA
does not intend through this data collection to change the Financial
Accounting Standards Board’s (FASB’s) definition of TDR in any way.
On page 7, include all TDRs that meet the GAAP criteria for TDR reporting, without
the application of materiality threshold exclusions based on scoping or reporting
policy elections of credit union preparers or their auditors.
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SCHEDULE A, SECTION 2 – DELINQUENT LOANS & LEASES
NON-COMMERCIAL LOANS/LINES OF CREDIT
1. UNSECURED CREDIT CARD LOANS (ACCOUNTS 024B, DL0002, 026B, 027B, 028B, 045B, AND 045A)
Report the balance of all delinquent credit card loans on this line in the appropriate
days delinquent column. Also, report the total number of reportable delinquent
credit card loans.
2. PAYDAY ALTERNATIVE LOANS (PALS I AND II) (FCU ONLY) (ACCOUNTS 089B, DL0009, 127B, 128B, 129B,
130B, AND 130A )
Federal Credit Unions will report the balance of all delinquent PALs I and II loans,
as defined in NCUA regulations§701.21(c)(7)(iii) and (iv), in the appropriate days
delinquent column. Also, report the total number of reportable delinquent PALs *
and II loans. Do not include these loans with All Other Loans. State-Chartered
credit unions will report similar loans with All Other Loans.
3. NON-FEDERALLY GUARANTEED STUDENT LOANS (ACCOUNTS 020T, DL0016, 021T, 022T, 023T, 041T, AND
053E )
Report the balance of delinquent non-federally guaranteed, or private, student
loans on this line in the appropriate days delinquent column. Also, report the total
number of reportable delinquent non-federally guaranteed, or private, student
loans. Report the amount of delinquent guaranteed student loans, such as Stafford,
Perkins, PLUS, and Consolidation loans on line 8 below.
4. ALL OTHER UNSECURED LOANS/LINES OF CREDIT (ACCOUNTS DL0022, DL0023, DL0024, DL0025,
DL0026, DL0027, AND DL0028)
Report the balance of delinquent all other unsecured loans/lines of credit on this
line in the appropriate days delinquent column. Also, report the total number of
reportable delinquent other unsecured loans/lines of credit.
5. NEW VEHICLE LOANS (ACCOUNTS 020C1, DL0030, 021C1, 022C1, 023C1, 041C1, AND 035E1)
Report the balance of delinquent new vehicle loans on this line in the appropriate
days delinquent column. Also, report the total number of reportable delinquent new
vehicle loans.
6. USED VEHICLE LOANS (ACCOUNTS 020C2, DL0037, 021C2, 022C2, 023C2, 041C2, AND 035E2)
Report the balance of delinquent used vehicle loans on this line in the appropriate
days delinquent column. Also, report the total number of reportable delinquent
used vehicle loans.
7. LEASES RECEIVABLE (ACCOUNTS 020D, DL0044, 021D, 022D, 023D, 041D, AND 034E)
Report the balance of delinquent leases on this line in the appropriate days
delinquent column. Also, report the total number of reportable delinquent leases.
8. ALL OTHER SECURED NON-REAL ESTATE LOANS/LINES OF CREDIT (ACCOUNTS DL0050, DL0051, DL0052,
DL0053, DL0054, DL0055, AND DL0056)
Report the balance of delinquent all other secured non-real estate loans/lines of
credit on this line in the appropriate days delinquent column. Also, report the total
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number of reportable delinquent all other secured non-real estate loans/lines of
credit.
9. 1- TO 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY 1ST LIEN (ACCOUNTS DL0057,
DL0058, DL0059, DL0060, DL0061, DL0062, AND DL0063)
Report the balance of delinquent 1- to 4-family residential property loans/lines of
credit secured by 1st lien on this line in the appropriate days delinquent column.
Also, report the total number of reportable delinquent 1- to 4-family residential
property loans/lines of credit secured by 1st lien.
10. 1- TO 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY JUNIOR LIEN (ACCOUNTS
DL0064, DL0065, DL0066, DL0067, DL0068, DL0069, AND DL0070)
Report the balance of delinquent 1- to 4-family residential property loans/lines of
credit secured by junior lien on this line in the appropriate days delinquent column.
Also, report the total number of reportable delinquent 1- to 4-family residential
property loans/lines of credit secured by junior lien.
11. ALL OTHER (NON-COMMERCIAL) REAL ESTATE LOANS/LINES OF CREDIT (ACCOUNTS DL0071, DL0072,
DL0073, DL0074, DL0075, DL0076, AND DL0077)
Report the balance of delinquent all other (non-commercial) real estate loans/lines
of credit on this line in the appropriate days delinquent column. Also, report the
total number of reportable delinquent all other (non-commercial) real estate
loans/lines of credit.
COMMERCIAL LOANS/LINES OF CREDIT
12. CONSTRUCTION AND DEVELOPMENT LOANS (ACCOUNTS DL0078, DL0079, DL0080, DL0081, DL0082,
DL0083, AND DL0084)
Report the balance of delinquent construction and development loans on this line in
the appropriate days delinquent column. Also, report the total number of reportable
delinquent construction and development loans.
13. SECURED BY FARMLAND (ACCOUNTS DL0085, DL0086, DL0087, DL0088, DL0089, DL0090, AND DL0091)
Report the balance of delinquent loans secured by farmland on this line in the
appropriate days delinquent column. Also, report the total number of reportable
delinquent loans secured by farmland.
14. SECURED BY MULTIFAMILY (ACCOUNTS DL0092, DL0093, DL0094, DL0095, DL0096, DL0097, AND
DL0098)
Report the balance of delinquent loans secured by multifamily on this line in the
appropriate days delinquent column. Also, report the total number of reportable
delinquent loans secured by multifamily.
15. SECURED BY OWNER OCCUPIED, NON-FARM, NON-RESIDENTIAL PROPERTY (ACCOUNTS DL0099, DL0100,
DL0101, DL0102, DL0103, DL0104, AND DL0105)
Report the balance of delinquent loans secured by owner occupied, non-farm, nonresidential property on this line in the appropriate days delinquent column. Also,
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report the total number of reportable delinquent loans secured by owner occupied,
non-farm, non-residential property.
16. SECURED BY NON-OWNER OCCUPIED, NON-FARM, NON-RESIDENTIAL PROPERTY (ACCOUNTS DL0106,
DL0107, DL0108, DL0109, DL0110, DL0111, AND DL0112)
Report the balance of delinquent loans secured by non-owner occupied, non-farm,
non-residential property on this line in the appropriate days delinquent column.
Also, report the total number of reportable delinquent loans secured by non-owner
occupied, non-farm, non-residential property.
17. LOANS TO FINANCE AGRICULTURAL PRODUCTION AND OTHER LOANS TO FARMERS (ACCOUNTS DL0113,
DL0114, DL0115, DL0116, DL0117, DL0118, AND DL0119)
Report the balance of delinquent loans to finance agricultural production and other
loans to farmers on this line in the appropriate days delinquent column. Also, report
the total number of reportable delinquent loans to finance agricultural production
and other loans to farmers.
18. COMMERCIAL AND INDUSTRIAL LOANS (ACCOUNTS DL0120, DL0121, DL0122, DL0123, DL0124, DL0125,
AND DL0126)
Report the balance of delinquent commercial and industrial loans on this line in the
appropriate days delinquent column. Also, report the total number of reportable
delinquent commercial and industrial loans.
19. UNSECURED COMMERCIAL (ACCOUNTS DL0127, DL0128, DL0129, DL0130, DL0131, DL0132, AND
DL0133)
Report the balance of delinquent unsecured commercial loans on this line in the
appropriate days delinquent column. Also, report the total number of reportable
delinquent unsecured commercial loans.
20. UNSECURED REVOLVING LINES OF CREDIT FOR COMMERCIAL (ACCOUNTS DL0134, DL0135, DL0136,
DL0137, DL0138, DL0139, AND DL0140)
Report the balance of delinquent unsecured revolving lines of credit for commercial
on this line in the appropriate days delinquent column. Also, report the total
number of reportable delinquent unsecured revolving lines of credit for commercial.
21. TOTAL DELINQUENT LOANS AND LEASES (ACCOUNTS 020B, DL0141, 021B, 022B, 023B, 041B, AND 041A)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 1 through 20.
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NCUA FORM 5300 - PAGE 8
Schedule A, Section 2 – Delinquent Loans & Leases (continued)
22. AMOUNT OF REPORTABLE DELINQUENCY INCLUDED IN TOTAL DELINQUENT LOANS AND LEASES (ACCOUNT
041B THAT RELATES TO:
1. Participation Loans Purchased Under 701.22 (Account DL0142)
Report the dollar amount of the loans reported in Account 691L in Schedule
A, Section 6 that are 60 days or more delinquent.
2. Indirect Loans (Account 041E)
Report the dollar amount of the loans reported in Account 618A in Schedule
A, Section 5, that are 60 days or more delinquent.
3. Whole or Partial Loans Purchased under 701.23 (Account DL0144)
Report the dollar amount of the loans reported in Accounts SL0019 and
SL0021 in Schedule A, Section 6, that are 60 days or more delinquent.
23. AMOUNT OF NON-COMMERCIAL LOANS IN NONACCRUAL STATUS (ACCOUNT DL0145)
Report the dollar amount of non-commercial loans in nonaccrual status. Nonaccrual
status is defined in Appendix B to part 741 of the NCUA regulations. Short-term
modifications that meet the criteria for eligibility under the Interagency Statement
on Loan Modifications and Reporting for Financial Institutions Working with
Customers Affected by the Coronavirus (Revised) or § 4013 of the CARES Act would
generally not be required to be on nonaccrual status. Each credit union will need to
make their own determination on a loan-by-loan basis for nonaccrual.
24. AMOUNT OF COMMERCIAL LOANS IN NON-ACCRUAL STATUS (ACCOUNT DL0146)
Report the dollar amount of commercial loans in nonaccrual status. Nonaccrual
status is defined in Appendix B to part 741 of the NCUA regulations.
25. TOTAL OUTSTANDING LOAN BALANCES SUBJECT TO BANKRUPTCIES (ACCOUNT 971)
Report the dollar amount of total outstanding loan balances of members/borrowers
who have filed for bankruptcy under Chapter 7, 11, 12, or 13. Include
reaffirmations and the outstanding balance of all loans subject to bankruptcy
regardless of the year filed. Exclude bankruptcies that have been dismissed by the
court.
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 DIFFICULTIES DIFFICULTY (IF YOU HAVE ADOPTED ASC TOPIC 326 FINANCIAL INSTRUMENTS –
CREDIT LOSSES (CECL)) (ACCOUNTS 1000F AND 1001F)
If you have not adopted ASC Topic 326: Financial Instruments – Credit Losses
(CECL), report the number and amount of all Troubled Debt Restructured loans that
meet the GAAP criteria for TDR reporting, without the application of materiality
threshold exclusions based on scoping or reporting policy elections of credit union
preparers or their auditors. For the Amount, report the total amount recorded for all
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TDR loans still outstanding. For loans restructured more than once, only report the
outstanding balance of the most recent restructuring.
If you have adopted ASC Topic 326: Financial Instruments – Credit Losses (CECL),
for borrowers experiencing financial difficulty report the number and amortized cost
of loan modifications resulting in a new loan or a continuation of the current loan.
Report modifications for a minimum period of 12 months from the modification date
and until a current, well documented credit evaluation supports that the borrower is
no longer experiencing financial difficulty, or until the loan is paid off, charged-off,
sold, or otherwise settled. Any subsequent modification resets the timeline. Report
loan modifications in the form of any of the following: principal forgiveness, an
interest rate reduction, a significant payment delay, or a term extension (or a
combination thereof). Covenant waivers and modification of contingent acceleration
clauses are not considered term extensions.
Upon adoption of CECL, which includes amendments by ASU 2022-02 – Troubled
Debt Restructurings and Vintage Disclosures, report the number of loan
modifications granted in Account 1000F and the amortized cost in Account 1001F
starting from the implementation date of CECL, instead of TDRs.
Report borrowers experiencing financial difficulty that are not in compliance with
their modified loan terms in Accounts DL0147 and DL0148. Do not report in
Accounts 1000F and 1001F.
27. BORROWER EXPERIENCING FINANCIAL DIFFICULTY NOT IN COMPLIANCE WITH MODIFIED LOAN TERMS
(ACCOUNTS DL0147 AND DL0148)
Report the number and dollar amount of modified loans to borrowers experiencing
financial difficulty who are not in compliance with their modified terms, including
loan covenants. Do not report these loans in Accounts 1000F and 1001F.
Schedule A, Section 3 – Loan Charge Offs & Recoveries
NON-COMMERCIAL LOANS/LINES OF CREDIT
Report the dollar amount of non-commercial loans/lines of credit charged off yearto-date by collateral category in the left column. Report the dollar amount of noncommercial loans/lines of credit recoveries year-to-date by collateral category in
the right column.
1. UNSECURED CREDIT CARD LOANS (ACCOUNTS 680 AND 681)
Report the dollar amount of unsecured credit card loans charged off year–to-date in
the left column and the dollar amount of recoveries year-to-date in the right
column.
2. PAYDAY ALTERNATIVE LOANS (PALS I AND II) (FCU ONLY) (ACCOUNTS 136 AND 137)
Federal Credit Unions will report the aggregate dollar amount of PALs I and PALs II
loans, as defined in NCUA regulations §701.21(c)(7)(iii) and (iv), charged off yearto-date in the left column and the aggregate dollar amount of PALs I and II loan
recoveries year-to-date in the right column. FCUs should not include these loans
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SCHEDULE A, SECTION 2 (continued) and SECTION 3
with All Other Loans. State-Chartered credit unions will report similar loans with All
Other Loans.
3. NON-FEDERALLY GUARANTEED STUDENT LOANS (ACCOUNT 550T AND 551T)
Report the dollar amount of non-federally guaranteed, or private, student loans
charged off year–to-date in the left column and the dollar amount of recoveries
year-to-date in the right column. Report the amount of charged off guaranteed
student loans, such as Stafford, Perkins, PLUS, and Consolidation loans as All Other
Loans.
4. ALL OTHER UNSECURED LOANS/LINES OF CREDIT (ACCOUNTS CH0007 AND CH0008)
Report the dollar amount of all other unsecured loans/lines of credit charged off
year–to-date in the left column and the dollar amount of recoveries year-to-date in
the right column. Include charge offs and recoveries from an overdraft
protection program on this line.
5. NEW VEHICLE LOANS (ACCOUNTS 550C1 AND 551C1)
Report the dollar amount of new vehicle loans charged off year–to-date in the left
column and the dollar amount of recoveries year-to-date in the right column.
6. USED VEHICLE LOANS (ACCOUNTS 550C2 AND 551C2)
Report the dollar amount of used vehicle loans charged off year–to-date in the left
column and the dollar amount of recoveries year-to-date in the right column.
7. LEASES RECEIVABLE (ACCOUNTS 550D AND 551D)
Report the dollar amount of leases receivable charged off year–to-date in the left
column and the dollar amount of recoveries year-to-date in the right column.
8. ALL OTHER SECURED NON-REAL ESTATE LOANS/LINES OF CREDIT (ACCOUNTS CH0015 AND CH0016)
Report the dollar amount of all other secured non-real estate loans/lines of credit
charged off year–to-date in the left column and the dollar amount of recoveries
year-to-date in the right column.
9. 1- TO 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY 1ST LIEN (ACCOUNTS CH0017
AND CH0018)
Report the dollar amount of 1- to 4-family residential property loans/lines of credit
secured by 1st lien charged off year–to-date in the left column and the dollar
amount of recoveries year-to-date in the right column.
10. 1- TO 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY JUNIOR LIEN (ACCOUNTS
CH0019 AND CH0020)
Report the dollar amount of 1- to 4-family residential property loans/lines of credit
secured by junior lien charged off year–to-date in the left column and the dollar
amount of recoveries year-to-date in the right column.
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SCHEDULE A, SECTION 2 (continued) and SECTION 3
11. ALL OTHER (NON-COMMERCIAL) REAL ESTATE LOANS/LINES OF CREDIT (ACCOUNTS CH0021 AND CH0022)
Report the dollar amount of all other (non-commercial) real estate loans/lines of
credit charged off year–to-date in the left column and the dollar amount of
recoveries year-to-date in the right column.
COMMERCIAL LOANS/LINES OF CREDIT
Report the dollar amount of commercial loans/lines of credit charged off year-todate by collateral category in the left column. Report the dollar amount of
commercial loans/lines of credit recoveries year-to-date by collateral category in
the right column.
12. CONSTRUCTION AND DEVELOPMENT LOANS (ACCOUNTS CH0023 AND CH0024)
Report the dollar amount of construction and development loans charged off year–
to-date in the left column and the dollar amount of recoveries year-to-date in the
right column.
13. SECURED BY FARMLAND (ACCOUNTS CH0025 AND CH0026)
Report the dollar amount of loans secured by farmland charged off year–to-date in
the left column and the dollar amount of recoveries year-to-date in the right
column.
14. SECURED BY MULTIFAMILY (ACCOUNTS CH0027 AND CH0028)
Report the dollar amount of loans secured by multifamily charged off year–to-date
in the left column and the dollar amount of recoveries year-to-date in the right
column.
15. SECURED BY OWNER OCCUPIED, NON-FARM, NON-RESIDENTIAL PROPERTY (ACCOUNTS CH0029 AND
CH0030)
Report the dollar amount of loans secured by owner occupied, non-farm, nonresidential property charged off year–to-date in the left column and the dollar
amount of recoveries year-to-date in the right column.
16. SECURED BY NON-OWNER OCCUPIED, NON-FARM, NON-RESIDENTIAL PROPERTY (ACCOUNTS CH0031 AND
CH0032)
Report the dollar amount of loans secured by non-owner occupied, non-farm, nonresidential property charged off year–to-date in the left column and the dollar
amount of recoveries year-to-date in the right column.
17. LOANS TO FINANCE AGRICULTURAL PRODUCTION AND OTHER LOANS TO FARMERS (ACCOUNTS CH0033 AND
CH0034)
Report the dollar amount of loans secured by loans to finance agricultural
production and other loans to farmers charged off year–to-date in the left column
and the dollar amount of recoveries year-to-date in the right column.
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18. COMMERCIAL AND INDUSTRIAL LOANS (ACCOUNTS CH0035 AND CH0036)
Report the dollar amount of commercial and industrial charged off year–to-date in
the left column and the dollar amount of recoveries year-to-date in the right
column.
19. UNSECURED COMMERCIAL LOANS (ACCOUNT CH0037 AND CH0038)
Report the dollar amount of unsecured commercial loans charged off year–to-date
in the left column and the dollar amount of recoveries year-to-date in the right
column. Also, report charge offs and recoveries from overdrawn commercial
share accounts on this line.
20. UNSECURED REVOLVING LINES OF CREDIT FOR COMMERCIAL PURPOSES (ACCOUNT CH0039 AND CH0040)
Report the dollar amount of unsecured revolving lines of credit for commercial
purposes charged off year–to-date in the left column and the dollar amount of
recoveries year-to-date in the right column. Report all commercial credit cards
on this line, including credit card line of credit programs offered to nonnatural person member- and nonmember-borrowers that are limited to
routine purposes normally made available under those programs.
21. TOTAL CHARGE OFFS AND RECOVERIES (ACCOUNTS 550 AND 551)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 1 through 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 (Accounts 550F and 551F)
Report the dollar amount of loans charged off year-to-date from participation
loans purchased under 701.22 (reported in Schedule A, Section 6 in Account
691L) in the left column. Report the dollar amount of recoveries year-to-date
from participation loans purchased under 701.22 (reported in Schedule A,
Section 6 in Account 691L) in the right column.
b. Indirect Loans (Accounts 550E and 551E)
Report the dollar amount of loans charged off year-to-date from the credit
union’s indirect lending program (reported in Schedule A, Section 6 in
Accounts SL0019 or SL0021) in the left column. Report the dollar amount of
recoveries year-to-date from the indirect lending program in the right
column. Indirect loans are not limited to loans made through car dealerships.
c. Whole or Partial Loans Purchased Under 701.23 (Accounts CH0041 and CH0042)
Report the dollar amount of loans charged off year-to-date from whole or
partial loans purchased under 701.23 in the left column. Report the dollar
amount of recoveries year-to-date from whole or partial loans purchased
under 701.23 in the right column.
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SCHEDULE A, SECTION 4 – OTHER LOAN INFORMATION
NCUA FORM 5300 - PAGE 9
Schedule A, Section 4 – Other Loan Information
LOANS TO CREDIT UNION OFFICIALS
1. LOANS OUTSTANDING TO CREDIT UNION OFFICIALS AND SENIOR EXECUTIVE STAFF (ACCOUNTS 995 AND 956)
Report the number and dollar amount of loans to credit union officials, including the
board of directors, committee members, and senior executive staff (credit union’s
chief executive officer typically titled as President or Treasurer/Manager; any
Assistant Chief Executive Officer, e.g., any Assistant President, Vice-President, or
Assistant Treasurer/Manager; and the Chief Financial Officer). The dollar amount
should be the total outstanding loan balances as of the current report date and
already reported according to underlying collateral in the Loans & Leases section of
the call report.
FEDERAL CREDIT UNION INTEREST RATE CEILING REPORT
2. FEDERAL CREDIT UNION INTEREST RATE CEILING (FCU ONLY)
Section 1757(5)(A)(vi)(I) of the Federal Credit Union Act requires NCUA to consult
with the appropriate committees of the Congress, the Department of the Treasury,
and the Federal financial institution regulatory agencies before exceeding the 15%
loan interest rate ceiling. This reporting requirement applies to Federal Credit
Unions only.
a. Dollar amount of loans with interest rates that exceed 15% (Account 567)
Report total dollar amount of all loans with interest rates exceeding 15%.
b. Aggregate weighted average interest rate for the loans with interest rates that exceed 15%
(Account 568)
Report the aggregate weighted average interest rate for the loans with
interest rates that exceed 15%.
PURCHASED CREDIT IMPAIRED LOANS (PCILS)
Only complete this section if your credit union has NOT adopted ASC
Topic 326: Financial Instruments – Credit Losses (CECL)
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Credit unions purchasing or acquiring loans meeting the purchased credit impaired
loans (PCILs)[1] criteria must account for these loans in accordance with generally
accepted accounting principles (GAAP). The determination of whether acquired
loans meet the criteria is made at acquisition and on a loan-by-loan basis. After
determining that certain acquired loans individually meet the criteria, the credit
union may evaluate whether such loans have common risk characteristics, thus
permitting the aggregation of such loans into one or more pools. See GAAP or
consult your independent accountant for more information on pooling PCILs.
A credit union should include post-acquisition allowances on PCILs and pools of
PCILs in the overall Allowance for Loan and Lease Losses (ALLL) it reports in
Schedule A. At each reporting period, if it is probable, based on current information
and events, that a credit union will be unable to collect all of the cash flows
expected when the PCIL and the pools of PCILs were acquired (plus additional cash
flows expected to be collected arising from changes in estimate after acquisition),
the PCILs and the pools of PCILs should be considered impaired for purposes of
establishing an allowance, as appropriate. Again, refer to GAAP or consult your
independent accountant to understand impairment measurement and reporting.
3. TOTAL PURCHASED CREDIT IMPAIRED LOANS (PCILS) OUTSTANDING (ACCOUNTS PC0001 AND PC0002)
Report the Contractual Balance Outstanding and the Recorded Investment Reported
as Loans in Account 025B.
PURCHASED FINANCIAL ASSETS WITH CREDIT DETERIORATION (PCD)
Report financial assets purchased during the current reporting period (quarter) with
credit deterioration, whether obtained through merger or other purchase. Refer to
FASB Accounting Standards Codification Topic 326.
Complete these rows if you have adopted Accounting Standards
Update 2016-13, Financial Instruments – Credit Losses (Topic 326)
Measurement of Credit Losses on Financial Instruments (CECL)
4. PCD LOANS OUTSTANDING (ACCOUNTS PC0003, PC0004, PC0005, AND PC0006)
Report the following information for all loans purchased with credit deterioration
during the current reporting period.
•
•
•
Purchase Price - Report the purchase price of all loans purchased with credit
deterioration.
Acquirer’s ACL at Acquisition Date - Report the allowance for credit losses at
the acquisition date based on the acquirer’s assessment.
Non-Credit Discount or Premium attributable to other factors - Report the
discount (or premium) attributable to factors other than credit.
Accounting Standards Codification for this topic does not apply to purchased or acquired credit card
portfolios.
[1]
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SCHEDULE A, SECTION 4 – OTHER LOAN INFORMATION
•
Unpaid Principal Balance or Par Value - Report the unpaid principal balance
(par value) of all loans purchased with credit deterioration.
5. PCD DEBT SECURITIES OUTSTANDING (ACCOUNT PC0007, PC0008, PC0009, AND PC0010)
Report the following information for all debt securities purchased with credit
deterioration during the current reporting period.
•
•
•
•
Purchase Price - Report the purchase price of all debt securities purchased
with credit deterioration.
Acquirer’s ACL at Acquisition Date - Report the allowance for credit losses
at the acquisition date based on the acquirer’s assessment.
Non-Credit Discount or Premium attributable to other factors - Report
the discount (or premium) attributable to factors other than credit.
Unpaid Principal Balance or Par Value - Report the par value of all debt
securities purchased with credit deterioration.
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SCHEDULE A, SECTION 5 and SECTION 6
NCUA FORM 5300 – PAGE 10
Schedule A, Section 5 – Indirect Loans and Section 6 – Loans
Purchased and Sold Under Sections 701.22 and 701.23
SECTION 5 – INDIRECT LOANS
An indirect loan is a loan made by a credit union through a third party that
facilitates the financing arrangement, including, but not limited to, vehicle loans,
recreational vehicle loans, furniture loans, real estate loans, commercial loans, and
non-federally guaranteed student loans. The credit union is responsible for making
the underwriting decision, and the loan is immediately assigned to the credit union
after being made. Report all indirect loans reported on page 6 regardless of
acquisition method. Indirect loan participations must also be reported in Schedule
A, Section 6. A wholly owned CUSO is considered a third party for this
reporting item.
1. NEW AND USED VEHICLE LOANS (ACCOUNTS IN0001 AND IN0002)
Report the number and dollar amount of outstanding indirect new and used vehicle
loans regardless of acquisition method.
2. FIRST LIEN AND JUNIOR LIEN RESIDENTIAL LOANS (ACCOUNTS IN0003 AND IN0004)
Report the number and dollar amount of outstanding indirect first lien and junior
lien residential loans regardless of acquisition method.
3. COMMERCIAL LOANS (ACCOUNTS IN0005 AND IN0006)
Report the number and dollar amount of outstanding indirect commercial loans
regardless of acquisition method.
4. ALL OTHER LOANS (ACCOUNTS IN0007 AND IN0008)
Report the number and dollar amount of all other outstanding indirect loans
regardless of acquisition method.
5. TOTAL OUTSTANDING INDIRECT LOANS (ACCOUNTS 617A AND 618A)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 1 through 4 for each column.
Loans should be reported in Schedule A, Sections 2 through 8
without regard for the channel (direct or indirect, purchased or
participation) used to obtain the loan. It is possible for a single loan
to be reported in multiple sections of Schedule A.
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SCHEDULE A, SECTION 5 and SECTION 6
SECTION 6 – LOANS PURCHASED AND SOLD UNDER SECTIONS 701.22 AND 701.23
LOANS PURCHASED
1. LOANS PURCHASED FROM OTHER FINANCIAL INSTITUTIONS (ACCOUNTS SL0014 , SL0015, SL0018, AND
SL0019)
Report the number and dollar amount of whole or partial loans purchased under §
701.23 (if an FCU) or similar state provisions (if an SCU) by your credit union from
other financial institutions, year-to-date. Also, report the number and outstanding
dollar amount of whole or partial loans purchased under § 701.23 (if an FCU) or
similar state provision (if an SCU) by your credit union from other financial
institutions. For number of loans, report the number of individual loans (whole or
partial) in each group of loans purchased. Do not include Participation Loans
Purchased.
2. LOANS PURCHASED FROM OTHER SOURCES (ACCOUNTS SL0012 AND SL0013, SL0020, AND SL0021)
Report the number and dollar amount of whole or partial loans purchased under §
701.23 (if an FCU) or similar state provisions (if an SCU) by your credit union from
sources other than financial institutions, year-to-date. Also, report the number and
outstanding dollar amount of whole or partial loans purchased under § 701.23 (if an
FCU) or similar state provision (if an SCU) by your credit union from sources other
than financial institutions. For number of loans, report the number of individual
loans (whole or partial) in each group of loans purchased. Do not include
Participation Loans Purchased.
LOANS SOLD
On line 3 report any loan sold in whole or in part where the credit
union has no continuing contractual obligation other than servicing
the loan. Participation loans sold should not be reported on line 3.
This is for the sale of loans under § 701.23 (if an FCU) or similar
state provision (if an SCU).
Lines 4 through 7 are a subset of line 3; however, lines 4 through 7
do not need to add up to the amount reported on line 3 and a single
loan could be reported on more than one line. If the loan is
reported in lines 4, 6, or 7 it must also be reported in line 3. Loans
reported on lines 4, 6, or 7 would not be reported in lines 8 through
13. If the loan is reported on line 5 it must also be reported on lines
3 or 14.
3. LOANS SOLD, YEAR-TO-DATE (ACCOUNTS SL0022 AND SL0023)
Report the number and dollar amount of whole or partial loans that were sold under
§ 701.23 (if an FCU) or similar state provision (if an SCU), year-to-date. Do not
include Participation Loans Sold.
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SCHEDULE A, SECTION 5 and SECTION 6
4. FIRST MORTGAGE LOANS SOLD ON THE SECONDARY MARKET (ACCOUNT SL0024 AND 736)
Total number and amount of all first mortgage real estate loans which have been
sold on the secondary market, to other credit unions, to private investors, etc,
year-to-date. Do not include Participation Loans Sold.
5. LOANS TRANSFERRED WITH LIMITED RECOURSE QUALIFYING FOR SALES ACCOUNTING (ACCOUNT SL0026
AND 819)
Report the number and amount of loans transferred year-to-date, including
participations, for which the transfer qualified for true sales accounting treatment
under GAAP, and for which the transferor credit union retained some limited
recourse (for example insufficient recourse to preclude sales accounting treatment).
Do not include loan transfers that qualify for sales treatment but only contain the
representation and warranty paragraphs that are standard for sales on the
secondary market. Do not include loan participations transferred with substantial
recourse or those transferred without recourse. If a transfer does not satisfy the
criteria for sales treatment (for example isolation, control, and pledge), the transfer
should be accounted for as a secured borrowing with pledge of collateral, and not
reported here. May include Participation Loans Sold.
6. REAL ESTATE LOANS SOLD WITH SERVICING RETAINED (ACCOUNT SL0028, SL0029, SL0030 AND 779A)
Report the number and dollar amount of real estate loans sold with servicing
retained, year-to-date. Also report the number and dollar amount outstanding of
those real estate loans that have been sold by the credit union, with servicing
retained by the credit union. Do not include Participation Loans Sold.
7. ALL OTHER LOANS SOLD WITH SERVICING RETAINED (ACCOUNT SL0032, SL0033, SL0034, AND SL0035)
Report the number and dollar amount of all other loans sold with servicing retained,
year-to-date. Also report the number and dollar amount outstanding of all other
loans that have been sold, with servicing retained by the credit union. Do not
include Participation Loans Sold.
LOAN PARTICIPATIONS
For all loan participations purchased under NCUA regulations 701.22, report the
outstanding balance and amount purchased year-to-date. For all loan participations
sold under NCUA regulations 701.22, report the retained balance outstanding and
the amount sold year-to-date.
Any commercial and/or construction loans whose collateral is real estate should be
listed as commercial or construction and not as a real estate loan in this section
only.
If participation loans have been sold with recourse, they must be reported on
Schedule A, Section 6 – Loans Purchased Sold Under 701.22 and 701.23.
Include all Commercial Construction & Development Loans and Commercial Loans
and Lines of Credit. Ensure that these amounts also include any unfunded
commitments.
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SCHEDULE A, SECTION 5 and SECTION 6
8. VEHICLE – NON-COMMERCIAL (ACCOUNTS SL0036, SL0037, SL0038, AND SL0039)
Report the outstanding balance and amount purchased year-to-date for all loan
participations purchased under NCUA regulations 701.22 and the retained balance
outstanding and amount sold year-to-date for all loan participations sold under
NCUA regulations 701.22.
9. NON-FEDERALLY GUARANTEED STUDENT LOANS (ACCOUNTS 691L7, SL0041, 691N7, AND SL0043)
Report the outstanding balance and amount purchased year-to-date for all loan
participations purchased under NCUA regulations 701.22 and the retained balance
outstanding and amount sold year-to-date for all loan participations sold under
NCUA regulations 701.22.
10. 1- TO 4-FAMILY RESIDENTIAL PROPERTY (ACCOUNTS 691L2, SL0045, 691N2, AND SL0047)
Report the outstanding balance and amount purchased year-to-date for all loan
participations purchased under NCUA regulations 701.22 and the retained balance
outstanding and amount sold year-to-date for all loan participations sold under
NCUA regulations 701.22.
11. COMMERCIAL LOANS EXCLUDING C&D (ACCOUNTS 691L8, SL0049, 691N8, AND SL0051)
Report the outstanding balance and amount purchased year-to-date for all loan
participations purchased under NCUA regulations 701.22 and the retained balance
outstanding and amount sold year-to-date for all loan participations sold under
NCUA regulations 701.22.
12. COMMERCIAL CONSTRUCTION & DEVELOPMENT (ACCOUNTS 691L9, SL0053, 691N9, AND SL0055)
Report the outstanding balance and amount purchased year-to-date for all loan
participations purchased under NCUA regulations 701.22 and the retained balance
outstanding and amount sold year-to-date for all loan participations sold under
NCUA regulations 701.22.
13. ALL OTHER (ACCOUNTS SL0056, SL0057, SL0058, AND SL0059)
Report the outstanding balance and amount purchased year-to-date for all loan
participations purchased under NCUA regulations 701.22 and the retained balance
outstanding and amount sold year-to-date for all loan participations sold under
NCUA regulations 701.22.
14. TOTAL (ACCOUNTS 691L, 690, 691N, AND 691)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 8 through 13 for each column.
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SCHEDULE A, SECTION 7
NCUA FORM 5300 – PAGE 11
Schedule A, Section 7 – 1- to 4-Family Residential Property and All
Other Non-Commercial Real Estate Loans and Lines of Credit
For each type of loan/line of credit listed, provide the number of loans/lines of
credit outstanding, the aggregate amount of loans/lines of credit
outstanding, and the dollar amount of loans/lines of credit granted year-todate. Include real estate loans processed by a third party but funded by the credit
union. Under most circumstances, single loans secured by multiple 1- to 4-family
residential properties are reported as commercial loans. See the Commercial loan
definition in Schedule A, Section 8.
Do not include the number of loans/lines of credit outstanding with no balance or
loans reported as loans held for sale.
For amount granted or purchased year-to-date include the amount plus
unfunded commitments at the time of purchase or origination. Lines of credit
should only be counted as a new loan in the period they are granted or renewed,
not each subsequent draw on the open line of credit. Credit decisions to increase a
line of credit should be treated as a new loan for the entire amount, not just the
incremental increase.
Include all:
•
•
•
•
Real estate loans sold on the secondary market
Real estate loans classified as loans held for sale
Real estate loans held in the current loan portfolio
Refinanced balances
1- TO 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY 1ST LIEN
1. FIXED RATE.
Report information for 1- to 4-family residential property loans with a fixed rate of
interest for the term of the loan.
a. >15 Years (Accounts RL0001, RL0002, and RL0003)
Report information for 1- to 4-family residential property first mortgage loans
that have an original maturity greater than 15 years. Report loans that
have a fixed rate for the term of the loan.
b. 15 Years or Less (Accounts RL0004, RL0005, and RL0006)
Report information for 1- to 4-family residential property first mortgage loans
that have an original maturity of 15 years or less. Report loans that have a
fixed rate for the term of the loan.
2. BALLOON/HYBRID
Report information for 1- to 4-family residential property loans that have a balloon
feature or convert to an adjustable rate loan after a predefined period.
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a.
NCUA CALL REPORT FORM – PAGE 11
SCHEDULE A, SECTION 7
5 Years (Accounts RL0007, RL0008, and RL0009)
Report information for 1- to 4-family residential property first mortgage loans
that have a balloon feature or convert to an adjustable rate loan after a
predefined period of time (for example a loan may be fixed for 7 years and
then convert to a 1 year adjustable rate thereafter). Report those loans
where the original interest rate remains fixed for greater than 5 years.
b. 5 Years or less (Accounts RL0010, RL0011, and RL0012)
Report information for 1- to 4-family residential property first mortgage loans
that have a balloon feature or convert to an adjustable rate loan after a
predefined period of time (for example a loan may be fixed for 3 years and
then convert to a 1 year adjustable rate thereafter). Report those loans
where the original interest rate remains fixed for 5 years or less.
3. ADJUSTABLE RATE (ACCOUNTS RL0013, RL0014, AND RL0015)
Report information for 1- to 4-family residential property first mortgage loans that
call for the periodic adjustment of the interest rate charged. The interest rate must
reset on an annual or more frequent basis.
4. TOTAL 1- TO 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY 1ST LIEN (ACCOUNTS
RL0016 AND RL0017)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts RL0002, RL0005, RL0008, RL0011,
and RL0014; sum of Accounts RL0003, RL0006, RL0009, RL0012 and RL0015.
Account RL0016 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
Report information on closed-end 1- to 4-family residential property loans secured
by a junior lien.
a. Fixed Rate (Accounts RL0018, RL0019, and RL0020)
Report closed-end fixed rate 1- to 4-family residential property loans secured
by a junior lien that have a set interest rate until maturity. Report only loans
secured by a junior lien in this category.
b. Adjustable Rate (Accounts RL0021, RL0022, and RL0023)
Report 1- to 4-family residential property loans secured by a junior lien that
are not eligible for additional advances and have a contract which calls for
the periodic adjustment of the interest rate charged. Loans with periodic
interest rate adjustments are considered adjustable rate regardless of the
frequency of the periodic adjustment period.
6. OPEN-END
Report information on open-end 1- to 4-family residential property loans/lines of
credit secured by a junior lien.
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a. Fixed Rate (Accounts RL0024, RL0025, and RL0026)
Report information on 1- to 4-family residential property loans secured by a
junior lien that are eligible for additional advances and have a fixed rate of
interest.
b. Adjustable Rate (Accounts RL0027, RL0028, and RL0029)
Report 1- to 4-family residential property loans secured by a junior lien that
are eligible for additional advances and have a contract which calls for the
periodic adjustment of the interest rate charged. Loans with periodic interest
rate adjustments are considered adjustable rate regardless of the frequency
of the periodic adjustment period.
7. TOTAL 1- TO 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY JUNIOR LIEN (ACCOUNTS
RL0030 AND RL0031)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts RL0019, RL0022, RL0025, and
RL0028; sum of Accounts RL0020, RL0023, RL0026, and RL0029. Account RL0030
must equal Account 386A on Schedule A, Section 1.
ALL OTHER (NON-COMMERCIAL) REAL ESTATE
8. CLOSED-END
Report information on all other (non-commercial) closed-end real estate loans. Do
not report Commercial Loans or 1- to 4-Family Residential Property Loans.
a. Fixed Rate (Accounts RL0032, RL0033, and RL0034)
Report closed-end fixed rate real estate loans secured by any lien that have a
set interest rate until maturity. Report only those loans that are neither
Commercial Loans nor 1- to 4-family residential property loans.
b. Adjustable Rate (Accounts RL0035, RL0036, and RL0037)
Report all other real estate loans secured by any lien that are not eligible for
additional advances and have a contract that calls for the periodic
adjustment of the interest rate charged. Loans with periodic interest rate
adjustments are considered adjustable rate regardless of the frequency of
the periodic adjustment period. Report only those loans that are neither
Commercial Loans nor 1- to 4-family residential property loans.
9. OPEN-END
Report information on all other (non-commercial) open-end real estate loans. Do
not report Commercial Loans or 1- to 4-Family Residential Property Loans.
a. Fixed Rate (Accounts RL0038, RL0039, and RL0040)
Report real estate loans secured by any lien that are eligible for additional
advances and have a fixed rate of interest. Report only loans that are
neither Commercial Loans nor 1- to 4-family residential property.
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SCHEDULE A, SECTION 7
b. Adjustable Rate (Accounts RL0041, RL0042, and RL0043)
Report real estate loans that are secured by any lien, eligible for additional
advances, and have a contract that calls for the periodic adjustment of the
interest rate charged. Loans with periodic interest rate adjustments are
considered adjustable rate regardless of the frequency of the periodic
adjustment period. Report only loans in this category that are neither
Commercial Loans nor 1- to 4-family residential property.
10. TOTAL ALL OTHER (NON-COMMERCIAL) REAL ESTATE LOANS/LINES OF CREDIT (ACCOUNTS RL0044 AND
RL0045)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of accounts RL0032, RL0035, RL0038, and
RL0041; sum of accounts RL0033, RL0036, RL0039, and RL0042; and sum of
accounts RL0034, RL0037, RL0040, and RL0043. Account RL0044 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 (ACCOUNTS RL0046, RL0047, AND RL0048)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of accounts RL0001, RL0004, RL0007, RL0010,
RL0013, RL0018, RL0021 RL0024, RL0027, RL0032, RL0035, RL0038, and RL0041;
sum of accounts RL0016, RL0030, and RL0044; and sum of accounts RL0017,
RL0031, and RL0045.
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)
Report the amount of 1- to 4-family residential construction loans that do not meet
the definition of a commercial loan. Do not include commercial purpose loans in this
amount.
13. AMOUNT OF REAL ESTATE LOANS REPORTED IN ACCOUNT RL0047 ABOVE THAT CONTRACTUALLY REFINANCE,
REPRICE OR MATURE WITHIN THE NEXT 5 YEARS. (ACCOUNT RL0050)
Report the outstanding balance of real estate loans reported in Account RL0047
that, according to contractual agreements, will refinance, reprice, or mature within
the next 5 years and that are not reported as Commercial Loans. These loans are
not Commercial Loans.
14. INTEREST ONLY & PAYMENT OPTION 1- TO 4-FAMILY RESIDENTIAL PROPERTY LOANS (ACCOUNTS 704C2,
704C1, AND 704C3)
Report the number and balance outstanding of Interest Only & Payment Option 1to 4-family residential property loans. Also report the dollar amount of Interest Only
& Payment Option 1- to 4-family residential property loans granted year-to-date.
Include only those loans still in the interest only or payment option period. A
payment option mortgage allows the borrower to choose among several different
payment options each month, usually during the first few years of the loan. The
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SCHEDULE A, SECTION 7
options typically include a payment of principal and interest, an interest only
payment, and a minimum payment. An Interest Only loan does not require the
borrower to make payments to reduce the principal for a specific period of time.
These loans are secured by a first lien.
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SCHEDULE A, SECTION 8 – COMMERCIAL LENDING
NCUA FORM 5300 – PAGE 12
Schedule A, Section 8 – Commercial Lending
SECTION 8 – COMMERCIAL LENDING
This section primarily includes information concerning commercial loans as defined
by NCUA regulations §723.2. The Regulatory Reporting section of this schedule
concerns Member Business Loans as defined by NCUA regulations § 723.8.
Commercial loan means any loan, line of credit, or letter of credit and any interest
a credit union obtains in such loans made by another lender, to individuals, sole
proprietorships, partnerships, corporations, or other business enterprises for
commercial, industrial, agricultural, or professional purposes, but not for personal
expenditure purposes.
Excluded from the commercial loan definition (See § 723.2) are loans:
•
•
•
•
•
•
Made by a corporate credit union.
Made by a federally insured credit union to another federally insured credit
union.
Made by a federally insured credit union to a credit union service
organization.
Secured by a single 1- to 4-family residential property (whether or not it is
the borrower’s primary residence).
a. Loan secured by a single 1- to 4-family residential property means a loan
that, at origination, is secured wholly or substantially by a lien on a single
1- to 4-family residential property for which the lien is central to the
extension of the credit; that is, the borrower would not have been
extended credit in the same amount or on terms as favorable without the
lien. A loan is wholly or substantially secured by a lien on a single 1- to 4family residential property if the estimated value of the real estate
collateral at origination (after deducting any senior liens held by others) is
greater than 50 percent of the principal amount of the loan.
Fully secured by shares in the credit union making the extension of credit or
deposits in other financial institutions.
Secured by a vehicle manufactured for household use.
a. Loan secured by a vehicle manufactured for household use means a loan
that, at origination, is secured wholly or substantially by a lien on a new
and used passenger car and other vehicle such as a minivan, sport-utility
vehicle, pickup truck, and similar light truck or heavy-duty truck generally
manufactured for personal, family, or household use and not used as a
fleet vehicle or to carry fare-paying passengers, for which the lien is
central to the extension of credit. A lien is central to the extension of
credit if the borrower would not have been extended credit in the same
amount or on terms as favorable without the lien. A loan is wholly or
substantially secured by a lien on a vehicle manufactured for household
use if the estimated value of the collateral at origination (after deducting
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•
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SCHEDULE A, SECTION 8 – COMMERCIAL LENDING
any senior liens held by others) is greater than 50 percent of the principal
amount of the loan.
b. A fleet vehicle is defined as any vehicle that is centrally controlled and
necessary for the operation of the business. The vehicle’s use is for the
purpose of transporting persons or property for commission or hire,
moving material, or used in the delivery of goods and services.
c. In some circumstances a member may purchase a vehicle primarily for
personal use and use it only for a portion of the time to generate
rideshare revenue. It is incumbent upon the lending credit union to
determine the intended use of a financed vehicle and the borrower’s level
of dependence on ride-share revenue to repay the loan. For example, if
more than 50 percent of the repayment source will come from rideshare
activity and the loan or associated borrower relationship exceeds
$50,000, the vehicle loan should be treated as a commercial loan and
underwritten accordingly.
Otherwise meeting the definition of commercial loan and which, when the
aggregate outstanding balances plus unfunded commitments less portions
secured by shares in the credit union to a borrower or associated borrower,
are equal to less than $50,000.
The definition of commercial loan also excludes covered loans issued under the
Small Business Administration's Paycheck Protection Program, 15 U.S.C.
636(a)(36).
Member business loan (See § 723.8(b)) means any commercial loan as defined
in § 723.2, except that the following commercial loans are not member business
loans and are not counted toward the aggregate limit on a federally insured credit
union's member business loans:
1. Any loan in which a federal or state agency (or its political subdivision) fully
insures repayment, fully guarantees repayment, or provides an advance
commitment to purchase the loan in full; and
2. Any non-member commercial loan or non-member participation interest in a
commercial loan made by another lender, provided the federally insured credit
union acquired the non-member loans and participation interests in compliance with
all relevant laws and regulations and it is not, in conjunction with one or more other
credit unions, trading member business loans to circumvent the aggregate limit.
3. Any loan that is fully secured by a lien on a single 1- to 4-family dwelling.
The following table relates to commercial or member business loans as those terms
are defined above:
Type of Loan
Member Business
Loan
Commercial Loan
Loan secured by a single
1- to 4-family residential
property (whether or not
secured by a member’s
primary residence)
No
No
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Type of Loan
Member Business
Loan
Commercial Loan
Loan secured by more
than one 1- to 4-family
residential properties
Yes
Yes
Business loan secured by a
vehicle manufactured for
household use
Yes
No
Business loan secured by a
vehicle used in a fleet or to
Yes
carry fare-paying
passengers
Yes
Business loan with
aggregate net member
business loan balance less
than $50,000
No
No
Business loan fully secured
by shares in the credit
union making the
extension of credit or
deposits in other financial
institutions
No
No
Business loan in which a
federal or state agency (or
its political subdivision)
fully insures repayment,
fully guarantees
repayment, or provides an
advance commitment to
purchase the loan in full
No
Yes (Except PPP loans)
Non-member business
loan or non-member
participation interest in a
commercial loan made by
another lender
No
Yes
Commercial Loan Definition Examples
A member has $35,000 in commercial purpose loans and the credit union grants
this member an additional $40,000 in a commercial purpose line of credit. This
additional loan meets the definition of a commercial loan at origination regardless
of whether or not the line is drawn on. However, the credit union should only report
this additional loan as a commercial loan on the call report page 16, lines 1 and 2, if
it does not have a zero balance at the end of the reporting period.
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In this example, the same member subsequently paid down the $35,000
commercial purpose loan to $15,000 and has a $34,000 balance on the business
line of credit, making the total outstanding balance $49,000. The aggregate
outstanding balance plus unfunded commitments less any portion secured by
shares in the credit union or other financial institutions is still $55,000. The credit
union is still required to list the business line of credit as a commercial loan.
If, in the case above, the member subsequently pays down the $35,000 commercial
purpose loan to $15,000 and the credit union reduces the line of credit to
$34,000. The aggregate outstanding balance plus unfunded commitments less any
portion secured by shares in the credit union or other financial institutions is
$49,000. The credit union will not list either of these loans as commercial loans.
If, in the case above, the member subsequently pays down the $35,000 commercial
purpose loan to $15,000 and makes no change to the $40,000 business line of
credit, but adds $6,000 to a secured share account at the credit union. The
aggregate outstanding balance plus unfunded commitments less any portion
secured by shares in the credit union or other financial institutions is $49,000. The
credit union will not list either of these loans as commercial loans.
These examples pertain to reporting of commercial loans as defined by §723.2 on
lines 1 & 2 of this schedule.
1. COMMERCIAL LOANS
For commercial loans to a member and participations in commercial loans to a
member that qualify for true sales accounting, report the total number, outstanding
balance, number of loans granted or purchased year-to-date, and amount granted
or purchased year-to-date on lines a through k.
•
•
•
•
For number of loans, report the number of commercial loans with an
outstanding balance greater than zero as of the reporting period.
For outstanding balance, report the commercial loan amount in each
category excluding unfunded commitments.
For number and amount granted or purchased year-to-date, include the total
number and amount plus unfunded commitments at the time of purchase or
origination. Lines of credit and credit card loans should only be counted as a
new loan in the period they are granted or renewed, not each subsequent
draw on the open line of credit. Credit decisions to increase a line of credit
should be treated as a new loan for the entire amount, not just the
incremental increase.
For loans held for sale, report the number and amount of loans granted or
purchased year-to-date.
a. Construction and Development Loans (Accounts 143A3, 143B3, 143C3, and 143D3)
Report the total number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any commercial construction and development loan or participation interest
to a member (including loans secured by more than one 1- to 4-family
residential property). A loan to finance maintenance, repairs, or
improvements to an existing income producing property that does not
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change its use or materially impact the property is not a construction or
development loan.
b. Secured by Farmland (Accounts 961A5, 042A5, 099A5, and 463A5)
Report the number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any member commercial loan or participation interest secured by farmland
and improvements thereon. Farmland includes all land used for agricultural
purposes, such as crop and livestock production, including grazing and
pasture land.
c. Secured by Multifamily Residential Property (Accounts 900M, 400M, 090M, and 475M)
Report the number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any loan or participation interest to a member (line 1c) for non-farm
commercial-purpose residential properties. Specifically, include:
(1) A loan secured by more than one 1- to 4-family residential property.
(2) Loans secured by nonfarm properties with five or more dwelling units in
structures (including apartment buildings and apartment hotels) used
primarily to accommodate households on a more or less permanent basis.
(3) Loans secured by five or more unit housekeeping dwellings with
commercial units combined where use is primarily residential.
(4) Loans secured by cooperative-type apartment buildings containing five or
more dwelling units.
(5) Loans secured by vacant lots in established multifamily residential
sections or in areas set aside primarily for multifamily residential properties.
d. Secured by Owner Occupied, Non-Farm, Non-Residential Property (Accounts 900H2, 400H2,
090H2, and 475H2)
Report the number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any loan or participation interest to a member secured by owner occupied,
non-farm, non-residential properties, such as commercial and industrial
property, hotels and motels, churches, recreational facilities, nursing homes,
or mini-storage warehouse facilities. The primary source of repayment for
these loans is the cash flow from the ongoing operations and activities
conducted by the borrower occupying the property, and any rental income is
less than 50 percent of the source of repayment. Do not include loans
secured by investor-owned properties, where the investor leases the
property to an unaffiliated operator. Such investor-owned properties are
reported on line 1e below.
e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property (Accounts 900J2,
400J2, 090J2, and 475J2)
Report the number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
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SCHEDULE A, SECTION 8 – COMMERCIAL LENDING
any loan or participation interest to a member, secured by non-owner
occupied, non-farm, non-residential property. Include investor-owned
properties where the investor leases the property to an unaffiliated party,
who in turn, operates the business occupying the property. The primary
source of repayment (greater than 50 percent) is derived from third-party,
non-affiliated rental income associated with the property.
f. Total Real Estate Secured (Accounts 900K2, 718A3, 090K2, and 475K2)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 1a through 1e for each column.
g. Loans to finance agricultural production and other loans to farmers (Accounts 961A6,
042A6, 099A6, and 463A6)
Report the total number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any loan or participation interest to a member for the purpose of agriculture
or farm related equipment, seed, fertilizer, livestock, services, and similar
purpose. This includes both operating and capital loans. Do not include loans
secured by farmland.
h. Commercial and industrial loans (Accounts 900L2, 400L2, 090L2, and 475L2)
Report the number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
secured loans or participation interests to members, other than those
secured by real estate, for commercial and industrial purposes to sole
proprietorships, partnerships, corporations, and other commercial
enterprises. Include loans to individuals for commercial, industrial, and
professional purposes but not for investment or personal expenditure
purposes. For example, include loans to manufacturing companies,
construction companies, wholesale and retail trade enterprises, cooperative
associations, service enterprises, insurance agencies, and practitioners of
law, medicine, and public accounting. Also, include loans for the purpose of
financing capital expenditures, current operations, and dealer floor plans.
i.
Unsecured Commercial Loans (Accounts 900C5, 400C5, 090C5, and 475C5)
Report the total number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any unsecured installment loan or participation interest to a member for
commercial purposes. Include overdrawn commercial share accounts that
qualify as commercial loans.
j.
Unsecured Revolving Lines of Credit granted for Commercial Purposes (Accounts 900C6,
400C6, 090C6, AND 475C6)
Report the total number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any commercial purpose unsecured revolving line of credit loan or
participation interest to a member with an outstanding balance greater than
zero at the end of the reporting period. Report all commercial credit
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SCHEDULE A, SECTION 8 – COMMERCIAL LENDING
cards on this line, including credit card line of credit programs
offered to non-natural person member-borrowers that are limited to
routine purposes normally made available under those programs. The
number and amount granted or purchased year-to-date must include
each line of credit and credit card loan as a single loan granted. The amount
granted or purchased year-to-date must also include unfunded
commitments.
k. Total Commercial Loans to Members (Accounts 900A1, 400A1, 090A1, and 475A1)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 1f through 1j for each column.
2. PURCHASED COMMERCIAL LOANS OR PARTICIPATION INTERESTS TO NONMEMBERS
Report the total number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of any
commercial loan, or participation interest purchased qualifying for true sales
accounting, to a nonmember on lines a through k.
•
•
•
•
For number of loans, report the number of commercial loans with an
outstanding balance greater than zero as of the reporting period.
For outstanding balance, report the commercial loan amount in each
category excluding unfunded commitments.
For number and amount granted or purchased year-to-date, include the total
number and amount plus unfunded commitments at the time of purchase or
origination. Lines of credit and credit card loans should only be counted as a
new loan in the period they are granted or renewed, not each subsequent
draw on the open line of credit. Credit decisions to increase a line of credit
should be treated as a new loan for the entire amount, not just the
incremental increase.
For loans held for sale, report the number and amount of loans granted or
purchased year-to-date.
a. Construction and Development Loans (Accounts 143A4, 143B4, 143C4, and 143D4)
Report the total number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any commercial construction and development loan or participation interest
to a nonmember (including loans secured by more than one 1- to 4-family
residential property). A loan to finance maintenance, repairs, or
improvements to an existing income producing property that does not
change its use or materially impact the property is not a construction or
development loan.
b. Secured by Farmland (Accounts 961A7, 042A7, 099A7, and 463A7)
Report the number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any nonmember commercial loan or participation interest secured by
farmland and improvements thereon. Farmland includes all land used for
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SCHEDULE A, SECTION 8 – COMMERCIAL LENDING
agricultural purposes, such as crop and livestock production, including
grazing and pasture land.
c. Secured by Multifamily Residential Property (Accounts 900M1, 400M1, 090M1, and 475M1)
Report the number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any loan or participation interest to a nonmember (line 1c) for non-farm
commercial-purpose residential properties. Specifically, include:
(1) A loan secured by more than one 1- to 4-family residential property.
(2) Loans secured by nonfarm properties with five or more dwelling units in
structures (including apartment buildings and apartment hotels) used
primarily to accommodate households on a more or less permanent basis.
(3) Loans secured by five or more unit housekeeping dwellings with
commercial units combined where use is primarily residential.
(4) Loans secured by cooperative-type apartment buildings containing five or
more dwelling units.
(5) Loans secured by vacant lots in established multifamily residential
sections or in areas set aside primarily for multifamily residential properties.
d. Secured by Owner Occupied, Non-Farm, Non-Residential Property (Accounts 900H3, 400H3,
090H3, and 475H3)
Report the number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any loan or participation interest to a nonmember secured by owner
occupied, non-farm, non-residential properties, such as commercial and
industrial property, hotels and motels, churches, recreational facilities,
nursing homes, or mini-storage warehouse facilities. The primary source of
repayment for these loans is the cash flow from the ongoing operations and
activities conducted by the borrower occupying the property, and any rental
income is less than 50 percent of the source of repayment. Do not include
loans secured by investor-owned properties, where the investor leases the
property to an unaffiliated operator. Such investor-owned properties are
reported on line 1e below.
e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property (Accounts 900J3,
400J3, 090J3, and 475J3)
Report the number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any loan or participation interest to a nonmember, secured by non-owner
occupied, non-farm, non-residential property. Include investor-owned
properties where the investor leases the property to an unaffiliated party,
who in turn, operates the business occupying the property. The primary
source of repayment (greater than 50 percent) is derived from third-party,
non-affiliated rental income associated with the property.
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SCHEDULE A, SECTION 8 – COMMERCIAL LENDING
f. Total Real Estate Secured (Accounts 900K3, 718A4, 090K3, and 475K3)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 1a through 1e for each column.
g. Loans to finance agricultural production and other loans to farmers (Accounts 961A8,
042A8, 099A8, and 463A8)
Report the total number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any loan or participation interest to a nonmember for the purpose of
agriculture or farm related equipment, seed, fertilizer, livestock, services,
and similar purpose. This includes both operating and capital loans. Do not
include loans secured by farmland.
h. Commercial and industrial loans (Accounts 900L3, 400L3, 090L3, and 475L3)
Report the number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
secured loans or participation interests to nonmembers, other than those
secured by real estate, for commercial and industrial purposes to sole
proprietorships, partnerships, corporations, and other commercial
enterprises. Include loans to individuals for commercial, industrial, and
professional purposes but not for investment or personal expenditure
purposes. For example, include loans to manufacturing companies,
construction companies, wholesale and retail trade enterprises, cooperative
associations, service enterprises, insurance agencies, and practitioners of
law, medicine, and public accounting. Also, include loans for the purpose of
financing capital expenditures, current operations, and dealer floor plans.
i.
Unsecured Commercial Loans (Accounts 900C7, 400C7, 090C7, and 475C7)
Report the total number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any unsecured installment loan or participation interest to a nonmember for
commercial purposes. Include overdrawn commercial share accounts that
qualify as commercial loans.
j.
Unsecured Revolving Lines of Credit granted for Commercial Purposes (Accounts 900C8,
400C8, 090C8, and 475C8)
Report the total number, outstanding balance, number of loans granted or
purchased year-to-date, and amount granted or purchased year-to-date of
any commercial purpose unsecured revolving line of credit loan or
participation interest to a nonmember with an outstanding balance greater
than zero at the end of the reporting period. Report all commercial credit
cards on this line, including credit card line of credit programs
offered to non-natural person nonmember-borrowers that are limited
to routine purposes normally made available under those programs.
The number and amount granted or purchased year-to-date must include
each line of credit and credit card loan as a single loan granted. The amount
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SCHEDULE A, SECTION 8 – COMMERCIAL LENDING
granted or purchased year-to-date must also include unfunded
commitments.
k. Total Commercial Loans to Nonmembers (Accounts 900B1, 400B1, 090B1, and 475B1)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 1f through 1j for each column.
Total Commercial Loans (Accounts 900T1 and 400T1)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 900A1 and 900B1 and Accounts
400A1 and 400B1.
MISCELLANEOUS COMMERCIAL LOAN INFORMATION
3. OUTSTANDING AGRICULTURAL RELATED LOANS (SUM OF ACCOUNTS 961A5, 961A6, 961A7, AND 961A8;
SUM ACCOUNTS 042A5, 042A6, 042A7, AND 042A8) (ACCOUNTS 961A9 AND 042A9)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 961A5, 961A6, 961A7, and 961A8
(for the Number of loans column); sum of Accounts 042A5, 042A6, 042A7, and
042A8 (for the Amount of loans column).
4. AMOUNT OF REAL ESTATE LOANS INCLUDED IN ACCOUNTS 718A3 AND 718A4 ABOVE THAT CONTRACTUALLY
REFINANCE, REPRICE, OR MATURE WITHIN THE NEXT 5 YEARS (ACCOUNTS CM0099)
Report the outstanding balance of real estate loans reported in Accounts 718A3 and
718A4 that, according to contractual agreements, will refinance, reprice, or mature
within the next 5 years and that are not reported as 1- to 4-Family Residential
Property Loans.
5. OUTSTANDING COMMERCIAL PARTICIPATIONS SOLD BUT RETAINED SERVICING (INCLUDING UNFUNDED
COMMITMENTS) (ACCOUNTS 1061A AND 1061)
Report the total number and current outstanding balance including unfunded
commitments of the sold portion of commercial participation loans sold and serviced
by the credit union. These commercial loan participation balances and unfunded
commitments are no longer on your balance sheet, but are still serviced by your
credit union.
6. OUTSTANDING COMMERCIAL LOANS SOLD BUT RETAINED SERVICING (INCLUDING UNFUNDED COMMITMENTS)
(ACCOUNTS 1062A AND 1062)
Report the total number and amount of whole commercial loans including unfunded
commitments sold with servicing retained. These are loans sold with servicing
retained but are not participation loans.
7. YEAR TO DATE COMMERCIAL LOANS/PARTICIPATIONS SOLD BUT DID NOT RETAIN SERVICING (INCLUDING
UNFUNDED COMMITMENTS) (ACCOUNTS 1063A AND 1063)
Report the total number and dollar amount of commercial loans including unfunded
commitments sold year to date with servicing rights not retained. This field is the
commercial loan amount sold not the current balance outstanding.
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SCHEDULE A, SECTION 8 – COMMERCIAL LENDING
REGULATORY REPORTING – PART 723 – MEMBER BUSINESS LOANS
8. NET MEMBER BUSINESS LOAN BALANCE (NMBLB) (ACCOUNT 400A)
Report the net member business loan balance (NMBLB) as defined in §723.8(e) on
this line. The NMBLB is used to determine compliance with statutory limits on the
aggregate amount of member business loans that may be held by a federally
insured credit union.
A federally insured credit union’s NMBLB is determined by calculating the
outstanding member business loan balance plus any unfunded commitments
reduced by any portion of the loan that is:
•
•
•
•
secured by shares in the credit union, or by shares or deposits in other
financial institutions, or
insured or guaranteed by any agency of the federal government, a state or
any political subdivision of such state, or
subject to an advance commitment to purchase by any agency of the Federal
Government, a state or any political subdivision of such state, or
sold as a participation interest without recourse and qualifying for true sales
accounting under generally accepted accounting principles.
Examples for reporting Business Loans on line 8.
If a member has $35,000 in business purpose loans and the credit union grants this
member another business purpose loan for $40,000, the credit union should report
the additional $40,000 as a Member Business Loan.
If, in the case above, the member subsequently pays down the loans, making the
aggregate total business purpose loans less than $50,000, the credit union is not
required to list any of these loans as Member Business Loans since the new
aggregate loan total is now below the $50,000 threshold in §723.8(c) of NCUA’s
regulations.
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NCUA CALL REPORT FORM – PAGE 13
SCHEDULE B, SECTION 1
NCUA FORM 5300 – PAGE 13
Schedule B, Section 1 – Held-to-Maturity and Available-for-Sale
Debt Securities
For each of the items in this section, enter the required information in the labeled
columns:
Held-to-Maturity Amortized Cost (A) – Report the amortized cost of held-tomaturity debt securities on the appropriate row.
Held-to-Maturity Fair Value (B) – Report the fair value of held-to-maturity debt
securities on the appropriate row.
Available-for-sale Amortized Cost (C) – Report the amortized cost of availablefor-sale debt securities on the appropriate row.
Available-for-sale Fair Value (D) – Report the fair value of available-for-sale
debt securities on the appropriate row.
1. US GOVERNMENT OBLIGATIONS (ACCOUNTS NV0001, NV0002, NV0003, AND NV0004)
Report the amount of investments in U.S. Government Obligations, including U.S.
Treasury Bills, Notes, Bonds, Zero Coupon Bonds and STRIPS, etc.
2. FEDERAL AGENCY SECURITIES – GUARANTEED.
Report the amount of investments in securities guaranteed by government
corporations and government sponsored enterprises (GSEs).
a. Agency/GSE Debt Instruments – Guaranteed (Accounts NV0013, NV0014, NV0015, and
NV0016)
Report the amount of investments in Agency/GSE Debt Instruments
guaranteed by a federal agency or GSE.
b. Agency/GSE Non-Debenture Instruments – Guaranteed (Accounts NV0017, NV0018, NV0019,
and NV0020)
Report the amount of investments in Agency/GSE Non-Debenture
Instruments guaranteed by a federal agency or GSE.
c. Total Federal Agency Securities – Guaranteed (Accounts NV0021, NV0022, NV0023, and
NV0024)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of NV0013 and NV0017; sum of NV0014
and NV0018; sum of NV0015 and NV0019; and sum of NV0016 and NV0020.
3. FEDERAL AGENCY SECURITIES – NON-GUARANTEED.
Report the amount of investments in securities issued by government corporations
and government sponsored enterprises (GSEs) that are not guaranteed by the
issuer.
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SCHEDULE B, SECTION 1
a. Agency/GSE Debt Instruments – Non-Guaranteed. (Accounts NV0025, NV0026, NV0027, and
NV0028)
Report the amount of investments in Agency/GSE Debt Instruments not
guaranteed by a federal agency or GSE.
b. Agency/GSE Non-Debenture Instruments – Non-Guaranteed. (Accounts NV0029, NV0030,
NV0031, and NV0032)
Report the amount of investments in Agency/GSE Non-Debenture
Instruments not guaranteed by a federal agency or GSE. Include credit-risk
transfer securities in this category. Examples of credit-risk transfer securities
are Structure Agency Credit Risk (STACR) or Connecticut Avenue Securities
(CAS).
c. Total Federal Agency Securities – Non-Guaranteed. (Accounts NV0033, NV0034, NV0035,
and NV0036)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of NV0025 and NV0029; sum of NV0026
and NV0030; sum of NV0027 and NV0031; and sum of NV0028 and NV0032.
4. NON-FEDERAL AGENCY ASSET-BACKED SECURITIES – SENIOR TRANCHES.
Report the amount of investment in senior tranche, non-federal agency assetbacked securities.
a. Privately Issued Residential Mortgage Related Securities. (Accounts NV0037, NV0038,
NV0039, and NV0040)
Report the amount of investments in Senior Tranche Privately Issued
Residential Mortgage Related Securities (as defined in 15 U.S.C. 78c(a)(41)).
b. Privately Issued Commercial Mortgage Related Securities. (Account NV0041, NV0042,
NV0043, and NV0044)
Report the amount of investments in Senior Tranche Privately Issued
Commercial Mortgage Related Securities (as defined in 15 U.S.C.
78c(a)(41)).
c. Other Asset-Backed Securities. (Account codes NV0045, NV0046, NV0047, and NV0048)
Report the amount of investments in Other Non-Federal Agency Senior
Tranche Asset-Backed Securities.
d. Total Non-Federal Agency Asset-Backed Securities – Senior Tranches. (Accounts NV0049,
NV0050, NV0051, and NV0052)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of NV0037, NV0041, and NV0045; sum of
NV0038, NV0042 and NV0046; sum of NV0039, NV0043, and NV0047; and
sum of NV0040, NV0044, and NV0048.
5. NON-FEDERAL AGENCY ASSET-BACKED SECURITIES – SUBORDINATED TRANCHES.
Report the amount of investment in subordinated tranche, non-federal agency
asset-backed securities.
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SCHEDULE B, SECTION 1
a. Privately Issued Residential Mortgage Related Securities. (Accounts NV0053, NV0054,
NV0055, and NV0056)
Report the amount of investments in Subordinated Tranche Privately Issued
Residential Mortgage Related Securities.
b. Privately Issued Commercial Mortgage Related Securities. (Accounts NV0057, NV0058,
NV0059, and NV0060)
Report the amount of investments in Subordinated Tranche Privately Issued
Commercial Mortgage Related Securities.
c. Other Asset-Backed Securities. (Accounts NV0061, NV0062, NV0063, and NV0064)
Report the amount of investments in Other Non-Federal Agency
Subordinated Tranche Asset-Backed Securities.
d. Total Non-Federal Agency Asset-Backed Securities – Subordinated Tranches. (Accounts
NV0065, NV0066, NV0067, and NV0068)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of NV0053, NV0057, and NV0061; sum of
NV0054, NV0058, and NV0062; sum of NV0055, NV0059, and NV0063; and
sum of NV0056, NV0060, and NV0064.
6. SECURITIES ISSUED BY STATES AND POLITICAL SUBDIVISIONS IN THE U.S. (ACCOUNTS NV0069, NV0070,
NV0071, AND NV0072)
Report the amount of investments in securities issued by states and political
subdivisions, such as cities and counties, in the United States.
7. DEBT SECURITIES ISSUED BY DEPOSITORIES, BANKS, AND CREDIT UNIONS (ACCOUNTS NV0073, NV0074,
NV0075, AND NV0076)
Report the amount of investments in debt securities issued by depositories, banks,
and credit unions.
8. ALL OTHER HELD-TO-MATURITY OR AVAILABLE-FOR-SALE DEBT SECURITIES (ACCOUNTS NV0077, NV0078,
NV0079, AND NV0080)
Report the amount of all other HTM and AFS debt securities.
9. TOTAL HTM OR AFS INVESTMENT SECURITIES. (ACCOUNTS NV0081, 801, NV0083, AND NV0084)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of NV0001, NV0021, NV0033, NV0049, NV0065,
NV0069, NV0073, and NV0077; and sum of NV0002, NV0022, NV0034, NV0050,
NV0066, NV0070, NV0074, and NV0078; and sum of NV0003, NV0023, NV0035,
NV0051, NV0067, NV0071, NV0075, and NV0079; and sum of NV0004, NV0024,
NV0036, NV0052, NV0068, NV0072, NV0076, and NV0080. The amount reported in
Account NV0081 must equal AS0073 on page 1. The amount reported in Account
NV0084 must equal AS0067 on page 1.
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SCHEDULE B, SECTION 2
NCUA FORM 5300 – PAGE 14
Schedule B, Section 2 – Trading Debt and Equity Securities
1. US GOVERNMENT OBLIGATIONS. (ACCOUNT NV0087)
Report the fair value of investments in NCUA Guaranteed Notes (NGNs) and other
U.S. Government Obligations, including U.S. Treasury Bills, Notes, Bonds, Zero
Coupon Bonds and STRIPS, etc.
2. FEDERAL AGENCY SECURITIES – GUARANTEED.
Report the fair value of investments in securities guaranteed by government
corporations and government sponsored enterprises (GSEs).
a. Agency/GSE Debt Instruments – Guaranteed. (Account NV0088)
Report the fair value of investments in Agency/GSE Debt Instruments
guaranteed by a federal agency or GSE.
b. Agency/GSE Non-Debt Instruments – Guaranteed. (Account NV0089)
Report the fair value of investments in Agency/GSE Non-Debt Instruments
guaranteed by a federal agency or GSE.
c. Total Federal Agency Securities – Guaranteed. (Account NV0090)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts NV0088 and NV0089.
3. FEDERAL AGENCY SECURITIES – NON-GUARANTEED.
Report the fair value of investments in securities issued by government
corporations and government sponsored enterprises (GSEs) that are not
guaranteed by the issuer.
a. Agency/GSE Debt Instruments – Non-Guaranteed. (Account NV0091)
Report the fair value of investments in Agency/GSE Debt Instruments not
guaranteed by a federal agency or GSE.
b. Agency/GSE Non-Debenture Instruments – Non-Guaranteed. (Account NV0092)
Report the fair value of investments in Agency/GSE Non-Debenture
Instruments not guaranteed by a federal agency or GSE.
c. Total Federal Agency Securities – Non-Guaranteed. (Account NV0093)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts NV0091 and NV0092.
4. NON-FEDERAL AGENCY ASSET-BACKED SECURITIES – SENIOR TRANCHES.
Report the fair value of investment in senior tranche, non-federal agency assetbacked securities.
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NCUA CALL REPORT FORM – PAGE 14
SCHEDULE B, SECTION 2
a. Privately Issued Residential Mortgage Related Securities. (Account NV0094)
Report the fair value of investments in Senior Tranche Privately Issued
Residential Mortgage Related Securities (as defined in 15 U.S.C. 78c(a)(41)).
b. Privately Issued Commercial Mortgage Related Securities. (Account NV0095)
Report the fair value of investments in Senior Tranche Privately Issued
Commercial Mortgage Related Securities (as defined in 15 U.S.C.
78c(a)(41)).
c. Other Asset-Backed Securities. (Account NV0096)
Report the fair value of investments in Other Non-Federal Agency Senior
Tranche Asset-Backed Securities.
d. Total Non-Federal Agency Asset-Backed Securities – Senior Tranches. (Account NV0097)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts NV0094, NV0095, and NV0096.
5. NON-FEDERAL AGENCY ASSET-BACKED SECURITIES – SUBORDINATED TRANCHES.
Report the fair value of investment in subordinated tranche, non-federal agency
asset-backed securities.
a. Privately Issued Residential Mortgage Related Securities. (Account NV0098)
Report the fair value of investments in Subordinated Tranche Privately Issued
Residential Mortgage Related Securities.
b. Privately Issued Commercial Mortgage Related Securities. (Account NV0099)
Report the fair value of investments in Subordinated Tranche Privately Issued
Commercial Mortgage Related Securities (as defined in 15 U.S.C.
78c(a)(41)).
c. Other Asset-Backed Securities. (Account NV0100)
Report the fair value of investments in Other Non-Federal Agency
Subordinated Tranche Asset-Backed Securities.
d. Total Non-Federal Agency Asset-Backed Securities – Subordinated Tranches. (Account
NV0101)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts NV0098, NV0099, and NV0100.
6. SECURITIES ISSUED BY STATES AND POLITICAL SUBDIVISIONS IN THE U.S. (ACCOUNT NV0102)
Report the fair value of investments in securities issued by states and political
subdivisions, such as cities and counties, in the United States.
7. DEBT SECURITIES ISSUED BY DEPOSITORIES, BANKS, AND CREDIT UNIONS (ACCOUNT NV0103)
Report the amount of investments in debt securities issued by depositories, banks,
and credit unions.
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SCHEDULE B, SECTION 2
8. ALL OTHER TRADING INVESTMENTS. (ACCOUNT NV0104)
Report the fair value of all other investments that were bought and are held
principally for the purpose of selling in the near term.
9. TOTAL TRADING DEBT SECURITIES. (ACCOUNT NV0105)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts NV0087, NV0090, NV0093, NV0097,
NV0101, NV0102, NV0103, and NV0104. Must equal the amount reported in
Account AS0061 on page 1.
10. EQUITY SECURITIES
Report the fair value of all investments in equity securities in the appropriate
account. Must equal the amount reported in Account AS0055 on page 1.
a. Common Stock (Account NV0106)
b. Registered Investment Companies (Account NV0107)
c. Other Equities (Account NV0108)
d. Total Equity Securities (Account NV0109)
11. TOTAL TRADING DEBT AND EQUITY SECURITIES (ACCOUNT NV0110)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts NV0105 and NV0109.
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NCUA CALL REPORT FORM – PAGE 15
SCHEDULE B, SECTION 3 – INVESTMENT MATURITY DISTRIBUTION
NCUA FORM 5300 – PAGE 15
Schedule B, Section 3 – Investments Maturity Distribution
SECTION 3 – INVESTMENT MATURITY DISTRIBUTION
Weighted Average Life. Report all investments in the appropriate maturity range
according to the respective weighted average life as detailed in the table below.
Weighted Average Life Table
Investment
Weighted average life
(a) Fixed-rate, non-callable, nonamortizing debt obligations and
deposits (for example bullet maturity
instruments).*
Period remaining to maturity date.
(b) Fixed-rate amortizing debt
obligations or deposits (investments
with periodic principal paydowns, for
example mortgage backed securities).
Weighted average life according to
industry standard calculations. (For
example, industry-recognized
information providers make available
weighted average life calculations of
mortgage related securities based on
current prepayment estimates.)
(c) Cash on deposit and cash
equivalents
One (1) year or less.
(d) Mutual Funds (registered
investment companies), Common Trust
Investments (collective investment
funds), Money Market Funds, and
STIFs.
i. Mutual Funds (registered investment
companies) and Common Trust
Investments (collective investment
funds): Use maximum weighted
average life as disclosed directly or
indirectly by reference to the maximum
duration, no greater than that of a
bullet security in the prospectus or
trust instrument, but if not disclosed,
report as greater than five (5) years,
but less than or equal to ten (10)
years.
ii. Money market funds and Short-term
investment funds (STIFs): One (1) year
or less.
(e) Callable fixed-rate debt obligations
and deposits.*
Period remaining to maturity date.
(f) Variable-rate debt obligations and
deposits (regardless of whether the
investment amortizes).
Period remaining to next rate
adjustment date.
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SCHEDULE B, SECTION 3 – INVESTMENT MATURITY DISTRIBUTION
Investment
Weighted average life
(g) Capital in mixed-ownership
Government corporations.**
Greater than one (1) year, but less
than or equal to three (3) years.
(h) Other equity securities.
Greater than ten (10) years.
*Multi-coupon instruments (“Step-ups”) are also reported at the period remaining
to maturity date.
**Include Central Liquidity Facility (CLF) and Federal Home Loan Bank (FHLB)
stock.
1. TIME DEPOSITS (ACCOUNTS NV0111, NV0112, NV0113, NV0114, NV0115, AND NV0116)
Report the amount of negotiable certificates of deposit NOT reported in Accounts
AS0061, AS0067, or AS0073 and non-negotiable certificates of deposit or share
certificates in the appropriate maturity range using the Weighted Average Life
Table. The Total Amount (NV0116) must agree to the amount reported in
Account AS0007 on page 1.
2. EQUITY SECURITIES (ACCOUNTS AS0050, AS0051, AS0052, AS0053, AS0054, AND NV0122)
Report the amount of investment in equity securities, including all mutual funds
(even those that only invest in U.S. Government debt securities) at fair value. Refer
to Accounting Standards Codification (ASC) 321, Investments – Equity Securities.
Report these investments at fair value in the appropriate maturity range using the
Weighted Average Life Table. The Total Amount (NV0122) must agree to the
amount reported in Account AS0055 on page 1.
3. TRADING DEBT SECURITIES (ACCOUNTS AS0056, AS0057, AS0058, AS0059, AS0060, AND NV0128)
Report the amount of investment in debt securities that were bought and are held
principally for the purpose of selling in the near term. This account should reflect
frequent buying and selling. These investments should be categorized based on
maturity or call, not on the basis of intent to sell. Refer to Accounting Standards
Codification (ASC) 320, Investments – Debt Securities. Report these investments at
fair value in the appropriate maturity range using the Weighted Average Life Table.
The Total Amount (NV0128) must agree to the amount reported in Account
AS0061 on page 1.
4. AVAILABLE-FOR-SALE DEBT SECURITIES (ACCOUNTS AS0062, AS0063, AS0064, AS0065, AS0066, AND
NV0134)
Report the amount of investment in debt securities that your credit union has
classified as available for sale. Report these investments at fair value in the
appropriate maturity range according to the Weighted Average Life table. Refer to
Accounting Standards Codification (ASC) 320, Investments – Debt Securities. The
Total Amount (NV0134) must agree to the amount reported in Account
AS0067 on page 1.
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SCHEDULE B, SECTION 3 – INVESTMENT MATURITY DISTRIBUTION
5. HELD-TO-MATURITY DEBT SECURITIES (ACCOUNTS AS0068, AS0069, AS0070, AS0071, AS0072, AND
NV0140)
Report the amount of investment in debt securities that your credit union has
classified as held to maturity. Report these investments at amortized cost in the
appropriate maturity range according to the Weighted Average Life table. Refer to
Accounting Standards Codification (ASC) 320, Investments – Debt Securities. The
Total Amount (NV0140) must agree to the amount reported in Account
AS0073 on page 1.
6. OTHER INVESTMENTS (ACCOUNTS NV0141, NV0142, NV0143, NV0144, NV0145 AND NV0146)
Include CLF stock, FHLB stock, Federal Reserve stock, and common trust
investments in the same maturity classification as shown in the Weighted Average
Life table. Report Nonperpetual Capital Accounts (NCAs) in the 5 – 10 Years
maturity category unless placed on notice (minimum withdrawal notice of 5 years,
see definition of Nonperpetual Capital in 704.2). If placed on notice, NCAs should
be reported at remaining maturity. Report Perpetual Contributed Capital in the
greater than 10 years maturity category. Report any other investments not listed
above at their remaining maturities.
7. TOTAL (SUM ITEMS 1 –6) (ACCOUNTS NV0153, NV0154, NV0155, NV0156, NV0157, AND NV0158)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of amounts reported in items 1 through 6.
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NCUA CALL REPORT FORM – PAGE 16
SCHEDULE B, SECTION 4 – INVESTMENTS, MEMORANDA
NCUA FORM 5300 – PAGE 16
Schedule B, Section 4 – Investments, Memoranda
1. NON-CONFORMING INVESTMENTS (SCU ONLY) (ACCOUNT 784A)
This question is for state chartered credit unions only. Report the amount of
investments permitted by state law, but that are not authorized by the Federal
Credit Union Act (See 12 U.S.C. § 1757) or NCUA regulations (see part 703). Do
not include the investments listed in Schedule B Accounts 789C, or 789D.
2. OUTSTANDING BALANCE OF BROKERED CERTIFICATES OF DEPOSIT AND SHARE CERTIFICATES (ACCOUNT 788)
Report the book value of all certificates of deposit and share certificates purchased
through or from a broker, regardless of the certificate’s negotiability or the
investment classification on page 1. Exclude any certificate of deposit or share
certificate purchased directly from the issuing depository institution.
REALIZED INVESTMENT GAINS (LOSSES)
3. REALIZED GAINS (LOSSES) ON HELD-TO-MATURITY DEBT SECURITIES (ACCOUNT NV0159)
Report the year-to-date realized gains and losses on held-to-maturity debt
securities.
4. REALIZED GAINS (LOSSES) ON AVAILABLE-FOR-SALE DEBT SECURITIES (ACCOUNT NV0160)
Report the year-to-date realized gains and losses on available-for-sale debt
securities.
5. REALIZED GAINS (LOSSES) ON ALL OTHER INVESTMENTS (DO NOT INCLUDE GAIN OR LOSS ON TRADING DEBT
OR EQUITY SECURITIES) (ACCOUNT NV0161)
Report the year-to-date realized gains and losses on all other investments,
excluding trading debt or equity securities.
6. GAIN (LOSS) ON INVESTMENTS (ACCOUNT NV0162)
This line does not required input and will be populated with the sum of Accounts
NV0159, NV0160, and NV0161 when the Call Report is submitted.
OTHER THAN TEMPORARY IMPAIRMENT INFORMATION – ALREADY REPORTED IN ACCOUNT NV0159,
NV0160, AND NV0161
7. TOTAL OTHER-THAN-TEMPORARY IMPAIRMENT (OTTI) LOSSES (ACCOUNT 420A)
In periods in which a credit union determines that a debt security’s decline in fair
value below its amortized cost basis is OTTI, the credit union shall present the total
decline to full fair market value as an OTTI loss in the statement of earnings.
Include both the amount relating to credit losses and the amount due to other
factors here, for disclosure purposes only.
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SCHEDULE B, SECTION 4 – INVESTMENTS, MEMORANDA
8. LESS: PORTION OTTI LOSSES IN OTHER COMPREHENSIVE INCOME (ACCOUNT 420B)
Report the amount of year-to-date OTTI included in Account 420A due to other
factors. The portion of OTTI due to other factors on HTM debt securities must also
be recognized in the other comprehensive income portion of Accumulated
Unrealized Losses for OTTI (Due to Other Factors) on HTM Securities, Statement of
Financial Condition – Equity, Account 945C.
9. OTTI LOSSES RECOGNIZED IN EARNINGS (ACCOUNT 420C)
This line does not require input and will automatically populate when the Call
Report is submitted with the difference of Account 420A and 420B. This difference
represents the amount of year-to-date OTTI due to credit losses.
ASSETS USED TO FUND EMPLOYEE BENEFIT OR DEFERRED COMPENSATION PLANS
10. AMOUNTS REPORTED IN THE ASSET SECTION OF THE STATEMENT OF FINANCIAL CONDITION TO FUND
EMPLOYEE BENEFIT OR DEFERRED COMPENSATION PLANS UNDER §701.19(C) (IF FCU) OR SIMILAR STATE
PROVISIONS (IF SCU), THAT ARE NOT AUTHORIZED UNDER PART 703 OF NCUA REGULATIONS
Do not include assets held in 457(b) plans in the amounts reported. Additionally, do
not include amounts held in qualified defined contribution and qualified defined
benefit plans since these assets do not reside on the credit union’s balance sheet.
a. Securities (Account 789C)
Report the recorded value of all securities held to fund employee benefit or
deferred compensation plans.
b. Other Investments (Account 789D)
Report the recorded value of all other investments held to fund employee
benefit or deferred compensation plans.
c. Other Assets
Report the recorded value of all other assets held to fund employee benefit
or deferred compensation plans.
i. Split Dollar Life Insurance Arrangements
Report the recorded value of Collateral Assignment or Endorsement split
dollar life insurance arrangements.
a) Collateral Assignment Split Dollar Arrangements (Accounts NV0169, NV0170, and 789E)
Report the remaining premiums, cash surrender value, and recorded
value of all loans used to fund collateral assignment split dollar life
insurance arrangements. Do not include the remaining premiums
committed by the credit union in the cash surrender value or recorded
value.
b) Endorsement Split Dollar Arrangements (Accounts NV0172, NV0173, and 789E1)
Report the remaining premiums, cash surrender value, and recorded
value of all endorsement split dollar life insurance arrangements. Do
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SCHEDULE B, SECTION 4 – INVESTMENTS, MEMORANDA
not include the remaining premiums committed by the credit union in
the cash surrender value or recorded value
ii. Other Insurance (Account 789E2)
Report the recorded value of all other insurance held to fund employee
benefits or deferred compensation plans.
iii. Other Non-Insurance (Account 789F)
Report the recorded value of all other assets held to fund employee benefits
or deferred compensation plans that have not been reported in Accounts
789C, 789D, 789E, 789E1, or 789E2 above.
d. Total (Account 789G)
This line does not require any input and will automatically populate when the
Call Report is submitted with the sum of Accounts 789C, 789D, 789E, 789E1,
789E2, and 789F.
CHARITABLE DONATION ACCOUNTS
11. AMOUNTS REPORTED IN ASSET SECTION OF THE STATEMENT OF FINANCIAL CONDITION TO FUND CHARITABLE
DONATION ACCOUNTS (ACCOUNT 789H)
Report the recorded value of investments in Charitable Donation Accounts allowed
under §721.3(b)(2) of the NCUA regulations (for federal credit unions) or other
similar state provisions (for state credit unions).
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NCUA CALL REPORT FORM – PAGE 17
SCHEDULE C, SECTION 1 AND SECTION 2
NCUA FORM 5300 – PAGE 17
Schedule C, Section 1 and Section 2
SECTION 1 – UNFUNDED COMMITMENTS
1. UNFUNDED COMMITMENTS FOR COMMERCIAL LOANS (ACCOUNT 814K)
Report the portion of the Commercial Loan Balances from Schedule A, Section 8
– Commercial Lending that represent unfunded commitments.
2. UNFUNDED COMMITMENTS FOR ALL REMAINING LOANS (NON-COMMERCIAL LOANS)
a. Revolving Open-End Lines Secured by 1- to 4-Family Residential Properties (Account 811D)
Report the unfunded portions of commitments to extend credit under
revolving, open-end lines of credit secured by 1- to 4-family residential
properties. These lines, commonly known as home equity lines, are typically
secured by a junior lien and are usually accessible by check or credit card.
b. Credit Card Lines (Account 812C)
Report the unfunded portions of commitments to extend credit to individuals
for household, family, and other personal expenditures through credit cards.
Credit unions may report unfunded credit card lines as of the end of their
members’ last monthly billing cycle prior to the report date or as of the
report date.
c. Unsecured Share Draft Lines of Credit (Account 815C)
Report the amount of unfunded lines of credit available that can be accessed
through use of a personal check.
d. Unused Overdraft Protection Program (Account 822C)
Report the amount of unused overdraft protection program commitments.
Overdraft protection programs are marketed to members as short-term
credit facilities and typically provide members with an express overdraft
“limit” that applies to their accounts. Unlike share draft lines of credit,
overdraft protection programs do not trigger Regulation Z disclosures.
e. Other Unfunded Commitments (Account 816B5)
Report the unfunded portions of all other commitments not reported on lines
2a – d.
f. Total Unfunded Commitments for Non-Commercial Loans (Account 816T)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 2a through 2e.
3. TOTAL UNFUNDED COMMITMENTS FOR ALL LOAN TYPES (ACCOUNT 816A)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 1 and 2f.
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SCHEDULE C, SECTION 1 AND SECTION 2
SECTION 2 – OFF-BALANCE SHEET EXPOSURES
Credit unions with more than $500 million in Total Assets must complete this
section.
1. TOTAL UNCONDTIONALLY CANCELABLE UNFUNDED COMMITMENTS FOR ALL LOAN TYPES (ACCOUNT LQ0013)
Report the total amount of unfunded commitments that are unconditionally
cancelable. An unconditionally cancelable commitment means a commitment that a
credit union may, at any time, with or without cause, refuse to extend credit under
(to the extent permitted under applicable law). The contractual agreement must
explicitly state that the credit union can unconditionally refuse to extend credit
under the commitment. A provision stating the credit union can cancel the
commitment for good cause would be insufficient.
2. CONDITIONALLY CANCELABLE UNFUNDED COMMITMENTS
Report the amount of conditionally cancelable commitments (commitments that do
not meet the definition of unconditionally cancelable) in the appropriate account:
a. Commercial Loans (Account LQ0014)
b. Consumer Loans - Secured and Real Estate (Account LQ0015)
c. Consumer Loans – Unsecured (Account LQ0016)
d. Total Conditionally Cancelable Unfunded Commitments (Account LQ0017)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 2a through 2c.
3. LOANS TRANSFERRED WITH LIMITED RECOURSE OR OTHER SELLER-PROVIDED CREDIT ENHANCEMENTS (NET OF
ANY RELATED VALUATION ALLOWANCE)
Report the exposure amount for loans transferred with limited recourse in the
appropriate account. The exposure amount is the maximum contractual amount the
credit union is exposed to according to the agreement, net of any related valuation
allowance.
a. Commercial Loans (Account LQ0018)
b. Consumer Loans (Account LQ0019)
c. Total Loans Transferred with Limited Recourse (LQ0020)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 3a through 3b.
4. LOANS TRANSFERRED UNDER THE FHLB MPF PROGRAM (ACCOUNT LQ0021)
Report the outstanding loan balance for loans transferred under the Federal Home
Loan Bank (FHLB) mortgage finance program, net of any related valuation
allowance. MPF program means a Federal Home Loan Bank program through which
loans are originated by a depository institution that are purchased or funded by the
Federal Home Loan Banks, where the depository institution receives fees for
managing the credit risk of the loans. The credit risk must be shared between the
depository institution and the Federal Home Loan Banks.
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SCHEDULE C, SECTION 1 AND SECTION 2
5. FINANCIAL STANDBY LETTERS OF CREDIT (ACCOUNT LQ0022)
Report the total potential exposure of the credit union under the contractual
agreement.
6. FORWARD AGREEMENTS THAT ARE NOT DERIVATIVE CONTRACTS (ACCOUNT LQ0023)
Report the future contractual obligation amount for forward agreements that are
not a derivative contract. A forward agreement would mean a legally binding
contractual obligation to purchase assets with certain drawdown at a specified
future date, not including commitments to make residential mortgage loans or
forward foreign exchange contracts.
Typical mortgage lending activities such as forward loan delivery commitments
between credit unions and investors are typically derivative contracts, and
therefore, would be excluded from the off-balance sheet exposure definition.
Put and call options on mortgage-backed securities are also typically derivatives
and would be excluded from the definition of off-balance sheet exposure. A
contractual obligation for the future purchase of a “to be announced” (that is,
when-issued) mortgage securities contract that does not meet the definition of a
derivative contract, however, would be captured by the off-balance sheet exposure
definition as it would be considered a forward agreement. In contrast, a contractual
obligation for the future sale (rather than purchase) of a “to be announced”
mortgage securities contract that does not meet the definition of a derivative
contract would not be captured in the off-balance sheet qualifying criterion, as it
would not be considered a forward agreement.
7. SOLD CREDIT PROTECTION
The exposure amount for sold credit protection through guarantees and credit
derivatives would be the total potential exposure of the credit union under the
contractual agreement.
a. Guarantees (Account LQ0024)
Report the credit union’s total potential exposure amount under guarantee
contracts. A guarantee means a financial guarantee, letter of credit,
insurance, or similar financial instrument that allows one party to transfer the
credit risk of one or more specific exposures to another party
b. Credit Derivatives (Account LQ0025)
Report the credit union’s total potential exposure amount under credit
derivative contracts. A credit derivative means a financial contract executed
under standard industry credit derivative documentation that allows one
party (the protection purchaser) to transfer the credit risk of one or more
exposures (reference exposure[s]) to another party (the protection provider)
for a certain period of time. At this time, FCUs are not permitted to have
credit derivatives.
c. Total Sold Credit Protection (Account LQ0026)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 8a through 8b.
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SCHEDULE C, SECTION 1 AND SECTION 2
8. OFF-BALANCE-SHEET SECURITIZATION EXPOSURES (ACCOUNT LQ0027)
Report the notional amount of the exposure - including any credit enhancements,
representations, or warranties that obligate a credit union to protect another party
from losses arising from the credit risk of the underlying exposures that arises from
a securitization. For example, if an originating credit union provides liquidity or
credit support for an issued securitization, the credit union may report an offbalance sheet securitization exposure. The exposure amount of an off-balance
sheet securitization exposure would be the notional amount of the exposure.
9. SECURITIES BORROWING OR LENDING TRANSACTIONS (ACCOUNT LQ0028)
Report for securities borrowing or lending transactions, the amount of all securities
borrowed or lent against collateral or on an uncollateralized basis. Securities
borrowing means borrowing a security from a counterparty, either directly or
through an agent. Securities lending means lending a security to a counterparty,
either directly or through an agent, and accepting collateral in return. Securities
borrowing and lending activities are done for a fee and not to pledge as collateral
for a loan.
10. OFF-BALANCE SHEET EXPOSURE OF REPURCHASE TRANSACTIONS (ACCOUNT LQ0029)
Report the off-balance sheet exposure amount for a repurchase transaction. This
equals all of the positions the credit union has sold or bought subject to repurchase
or resale, which equals the sum of the current fair values of all such positions.
Repurchase transactions mean either a transaction in which a credit union agrees to
sell a security to a counterparty and to repurchase the same or an identical security
from that counterparty at a specified future date and at a specified price or a
transaction in which an investor agrees to purchase a security from a counterparty
and to resell the same or an identical security to that counterparty at a specified
future date and at a specified price.
11. ALL OTHER OFF-BALANCE SHEET EXPOSURES NOT INCLUDED ABOVE, BUT MEET THE DEFINITION OF
COMMITMENTS (ACCOUNT LQ0030)
Report all other off-balance sheet exposures not included above that meet the
definition of commitments. A commitment includes any legally binding arrangement
that obligates the credit union to extend credit, purchase or sell assets, enter into a
borrowing agreement, or enter into a financial transaction.
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NCUA CALL REPORT FORM – PAGE 18
SCHEDULE C, SECTIONS 3, 4, AND 5
NCUA FORM 5300 – PAGE 18
Schedule C, Sections 3, 4, and 5
SECTION 3 – CONTINGENT LIABILITIES
1. OTHER CONTINGENT LIABILITIES (ACCOUNT 818A)
Report the aggregate amount of any other outstanding contingent liabilities. This
may include post-retirement packages and management contracts.
SECTION 4 – BORROWING ARRANGEMENTS
1. BORROWING ARRANGEMENTS
For each borrowing source in lines 1a through 1f report under the following
columns:
•
•
•
Total Borrowing Capacity: The Total Borrowing Capacity is defined as a
maximum allowed borrowing amount from a corporate or natural person
credit union, Federal Home Loan Bank (FHLB), Federal Reserve Bank, the
Central Liquidity Facility, or another borrowing source. Report the total
maximum amount allowed to be borrowed whether or not any amounts have
been advanced. Include the total amount of approved issued and unissued
subordinated debt and grandfathered secondary capital.
Draws Against Borrowing Capacity: Report the current outstanding
principal balance for all borrowings for each borrowing source. Include the
total amount of issued subordinated debt and grandfathered secondary
capital.
Assets Pledged to Secure Borrowing Capacity: Report the total unpaid
principal balance of assets pledged to secure borrowings, such as loans
and/or securities.
Example – A credit union has overnight borrowings of $1,000,000
against a borrowing capacity of $2,000,000. The same credit union
has a term borrowing arrangement and has borrowed $5,000,000
against a blanket lien on assets identified in the blanket lien
agreement of $100,000,000. Report $102,000,000 under the Total
Borrowing Capacity column and $6,000,000 under the Draws
Against Borrowing Capacity column. Enter the book value amount of
pledged assets needed to secure both the $5,000,000 term
borrowings and the $1,000,000 line of credit borrowed under Assets
Pledged to Secure Borrowing Capacity column.
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SCHEDULE C, SECTIONS 3, 4, AND 5
a. Corporate Credit Unions (Accounts 884, 885A, and LQ0035)
Report information related to borrowing arrangements with corporate credit
unions in the appropriate columns. Include the total of both subordinated
debt and grandfathered secondary capital in the Draws Against Borrowing
Capacity column only if it is known for certain that a corporate credit union is
the current lender/investor of the subordinated debt and grandfathered
secondary capital.
b. Natural Person Credit Unions (Accounts 884C, 885A1, and LQ0039)
Report information related to borrowing arrangements with natural person
credit unions in the appropriate columns. Include the total of both
subordinated debt and grandfathered secondary capital in the Draws Against
Borrowing Capacity column only if it is known for certain that a natural
person credit union is the current lender/investor of the subordinated debt
and grandfathered secondary capital.
c. Federal Home Loan Bank (Accounts LQ0040, 885A3, and LQ0043)
Report information related to borrowing arrangements with Federal Home
Loan Bank in the appropriate columns.
d. Central Liquidity Facility (Accounts LQ0060, LQ0044, and LQ0045)
Report information related to borrowing arrangements with the Central
Liquidity Facility in the appropriate columns.
e. FRB – excludes amounts reported in Account LC0085 below (Account LQ0061, LQ0046, and
LQ0047)
Report information related to borrowing arrangements with the Federal
Reserve Bank in the appropriate columns. Do not include Paycheck
Protection Program Lending Facility Loans.
i.
FRB Paycheck Protection Program Lending Facility Loans (Accounts LQ0062,
LC0085, and LC0047)
Report information related to FRB Paycheck Protection Program
Lending Facility Loans in the appropriate columns. Report the Federal
Reserve Board’s Paycheck Protection Program Lending Facility loan in
account LC0085. Include Small Business Administration Paycheck
Protection Program loans pledged as collateral to the Federal Reserve
Board’s Paycheck Protection Program Lending Facility reported in
account LC0047.
f. Other Sources (Accounts 884D, 885A2, and LQ0053)
Report information related to borrowing arrangements with other sources in
the appropriate columns. Include the total of both subordinated debt and
grandfathered secondary capital in the Draws Against Borrowing Capacity
column unless it is known for certain that a corporate or natural person credit
union is the current counterparty of the subordinated debt and grandfathered
secondary capital. Also include Borrowing Repurchase Transactions.
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NCUA CALL REPORT FORM – PAGE 18
SCHEDULE C, SECTIONS 3, 4, AND 5
g. Total Borrowings & Assets Pledged (Accounts 881, 885A4, and 878)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of items 1a through 1f for each column.
The amount reported in Account 885A4 must agree to Account
LQ0860 in Schedule C, Section 5.
2. AMOUNT OF BORROWING CALLABLE BY LENDER (ACCOUNT 865A)
Report the amount of borrowings callable by lender.
SECTION 5 – BORROWING MATURITY DISTRIBUTION
Report all borrowings in the appropriate maturity range according to the amount of
time remaining until their final contractual maturities or, if floating rate, their next
repricing date.
1. DRAWS AGAINST BORROWING CAPACITY (ACCOUNTS 883A, 883B1, 883B2, AND 883C)
Report the amount of borrowed funds from all sources of credit in the appropriate
maturity range.
2. BORROWINGS FROM REPURCHASE TRANSACTIONS (ACCOUNTS 058A, 058B1, 058B2, AND 058C)
Report the amount of all borrowing repurchase transactions and dollar roll financing
transactions in the appropriate maturity column.
3. SUBORDINATED DEBT (ACCOUNTS 867A, 867B1, 867B2, AND 867C)
Report the amount of grandfathered secondary capital and subordinated debt,
including §208 assistance, in the appropriate maturity column by remaining
maturity.
4. TOTAL BORROWINGS (ACCOUNTS 860A, 860B1, 860B2, AND LQ0860)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Items 1 through 3, Columns A, B1, B2, and C.
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SCHEDULE D – SHARES, SUPPLEMENTAL INFORMATION
NCUA FORM 5300 - PAGE 19
Schedule D – Shares, Supplemental Information
SCHEDULE D
All credit unions must complete Schedule D.
SECTION 1 - NUMBER OF MEMBERS
1. NUMBER OF CURRENT MEMBERS (ACCOUNT 083)
Report the number of credit union members. Report the actual number of
members, not the number of accounts.
2. NUMBER OF POTENTIAL MEMBERS (ACCOUNT 084)
Report the number of potential credit union members. Include current members in
this estimate. The estimate of potential members must be reasonable and
supportable. For example, if the credit union has a community (geographic-based)
charter, use the most recent Census statistics for the area. If the credit union has
an employment-based membership, use the most recent total employment figures
for the company(s) and an estimate of the number of family members.
SECTION 2 - SHARES/DEPOSITS MATURITY DISTRIBUTION
Overdrawn Accounts: Transfer all overdrawn share balances from
their respective share account to All Other Unsecured Loans/Lines of
Credit (Accounts 994 and 397). Do not report negative share
balances in this section.
1. SHARE DRAFTS (ACCOUNTS 452, 902A, AND 902)
Report the number of accounts, and dollar amount of credit union share drafts.
Overdraft balances should be reported as All Other Unsecured Loans/Lines of
Credit.
2. REGULAR SHARES (ACCOUNTS 454, 657A, AND 657)
Report the number of accounts, and dollar amount of credit union regular shares,
including Christmas, vacation, and other club accounts.
3. MONEY MARKET SHARES (ACCOUNTS 458, 911A AND 911)
Report the number of accounts, and dollar amount of all credit union money market
shares.
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4. SHARE CERTIFICATES (ACCOUNTS 451, 908A, 908B1, 908B2, AND 908C)
Report the number of accounts, and dollar amount of credit union share certificates
by remaining maturity, including Christmas, vacation, and other club accounts.
5. IRA/KEOGH ACCOUNTS (ACCOUNTS 453, 906A, 906B1, 906B2, AND 906C)
Report the rate, number of accounts, and dollar amount of credit union IRA/KEOGH
accounts by remaining maturity (including both regular IRA/KEOGH accounts and
IRA/KEOGH certificates).
6. ALL OTHER SHARES AND DEPOSITS (ACCOUNTS 455, 630A, 630B1, 630B2, AND 630)
Report the number of accounts, and dollar amount of all other credit union shares
and deposits not already reported above, including Health Savings Accounts.
7. TOTAL SHARES (ACCOUNTS 966, 013A, 013B1, 013B2, AND SH0013)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Items 3 through 8.
8. NONMEMBER DEPOSITS (ACCOUNTS 457, 880A, 880B1, 880B2, AND SH0880)
Report the number of accounts, and dollar amount of non-member deposits,
including nonmember public unit and brokered deposits, by remaining maturity.
Please refer to §701.32(b) of the NCUA’s regulations for information on the
aggregate limit on public unit and nonmember shares (deposits).
9. TOTAL SHARES AND DEPOSITS (ACCOUNTS 460, 018A, 018B1, 018B2, AND SH0018)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Items 9 and 10.
ADDITIONAL INFORMATION ON SHARES/DEPOSITS
Report additional information on the shares and deposits reported above:
10. ACCOUNTS HELD BY MEMBER PUBLIC UNITS (ACCOUNT 631)
The accounts are insured up to the standard maximum share insurance amount
(SMSIA). Public Units are eligible for regular shares, share drafts, and share
certificates. Please see §745.1(c) of the NCUA’s regulations for the definition of
Public Unit. Please refer to §701.32(b) of the NCUA’s regulations for information on
the aggregate limit on public unit and nonmember shares (deposits).
11. ACCOUNTS HELD BY NONMEMBER PUBLIC UNITS (ACCOUNT 632)
The accounts are insured up to the SMSIA. Public Units are eligible for regular
shares, share drafts, and share certificates. Please see §745.1(c) of the NCUA’s
regulations for the definition of Public Unit. Please refer to §701.32(b) of the
NCUA’s regulations for information on the aggregate limit on public unit and
nonmember shares (deposits).
12. NON-DOLLAR DENOMINATED SHARES AND DEPOSITS (ACCOUNT 636)
Report the total balance of accounts denominated in a foreign currency. An insured
credit union may accept shares denominated in a foreign currency. See the NCUA
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regulations §745.7 for more information on shares denominated in a foreign
currency
13. DOLLAR AMOUNT OF SHARE CERTIFICATES EQUAL TO OR GREATER THAN $100,000 (ACCOUNT 638)
(Excluding brokered share certificates participated out by the broker in shares of
less than $100,000).
Report the total amount of individual share certificates equal to or greater than
$100,000. For example, a member has two share certificate accounts with
individual balances of $80,000 and $120,000 that add to an aggregate balance of
$200,000. The Federal Reserve has directed the NCUA to have credit unions list
only the individual balances equal to or greater than $100,000. In this example, the
credit union would report $120,000.
Do not include IRA share certificates and brokered share certificates participated
out by a broker in shares of less than $100,000. This information enables the
Federal Reserve to construct M2 (the study of total money supply) accurately.
14. DOLLAR AMOUNT OF IRA/KEOGH ACCOUNTS EQUAL TO OR GREATER THAN $100,000 (ACCOUNT 639)
Report the total amount for individual IRA/Keogh Accounts equal to or greater than
$100,000 only. For example, a member has two IRA/ Keogh accounts with
individual balances of $80,000 and $120,000 that add to an aggregate balance of
$200,000. The Federal Reserve has directed the NCUA to have credit unions report
only the individual balances equal to or greater than $100,000; so, in this case, the
credit union would report $120,000. This information enables the Federal Reserve
to construct M2 (the study of total money supply) accurately.
15. DOLLAR AMOUNT OF SHARE DRAFTS SWEPT TO REGULAR SHARES OR MONEY MARKET ACCOUNTS AS PART
OF A SWEEP PROGRAM (ACCOUNT 641)
Report the dollar amount the credit union actually transferred from transaction
accounts to nontransaction accounts to qualify the credit union as having a
legitimate sweep program with the Federal Reserve.
Deposit Account Sweeps Affecting Transaction and Nontransaction
Accounts: Some credit unions have established “retail sweep arrangements” or
“retail sweep programs.” In a retail sweep arrangement, a credit union transfers
funds between member’s transaction account(s) and that member’s nontransaction
account(s) (usually regular share savings account(s)) by means of preauthorized or
automatic transfers. The Call Report should reflect the position of the swept funds
at the end of the reporting period. The amount reported should match the
reported amount on the Federal Reserve form FR 2900 for the quarter-end
day.
There are two key criteria for retail sweep programs to comply with the Federal
Reserve Regulation D definitions of “transaction account” and “savings deposit:”
1. A depository institution must establish by agreement with its transaction
account member two legally separate accounts: a transaction account (such
as a share draft account) and a share savings deposit account, including
those sometimes called a “money market deposit account;”
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2. The swept funds must actually be moved from the member’s transaction
account to the member’s share savings deposit account on the official books
and records of the credit union as of the close of business on the day(s) on
which the depository institution intends to report the funds in question as
share savings deposits and not transaction accounts, and vice versa. In
addition to actually moving the member’s funds between accounts and
reflecting this movement at the account level:
a) If the credit union’s general ledger is sufficiently disaggregated to
distinguish between transaction and savings deposit accounts, the
aforementioned movement of funds between the member’s transaction
account and share savings deposit account must be reflected on the
general ledger.
b) If the credit union’s general ledger is not sufficiently disaggregated,
the distinction may be reflected in supplemental records or systems,
but only if such supplemental records or systems constitute official
books and records of the institution and are subject to the same
prudent managerial oversight and controls as the general ledger.
If either of these criteria is not met, all swept funds must continue to be reported
as transaction accounts, both for purposes of the Call Report and of FR 2900
deposit reports. Both criteria must be met in order to report the nontransaction
account component of a retail sweep program as a nonreservable share savings
deposit account.
A retail sweep program may not exist solely in records or on systems that do not
constitute official books and records of the depository credit union and that are not
used for any purpose other than generating its Report of Transaction Accounts,
Other Deposits and Vault Cash (FR 2900) for submission to the Federal Reserve.
16. DOLLAR AMOUNT OF COMMERCIAL SHARE ACCOUNTS (ACCOUNT 643)
Report the total dollar amount of commercial deposit accounts. Organizations
(corporations, partnerships, associations, charities, clubs) and sole proprietorships
may open accounts using a Taxpayer Identification Number (TIN), assumed name,
trade name, or “Doing Business As” (DBA) name. Do not include trust accounts.
17. NEGATIVE SHARES INCLUDED IN ALL OTHER UNSECURED LOANS/LINES OF CREDIT ON PAGE 6 (ACCOUNT
644)
Report the dollar amount of share accounts with negative balances included in all
other unsecured loans/lines of credit (Account 397).
SECTION 3 - NCUA INSURED SAVINGS COMPUTATION
Insured shares and deposits as described in Part 745 of the NCUA regulations, are
authorized by state law and issued to members (or nonmembers in the case of lowincome designated credit union), 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.
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1. UNINSURED MEMBER SHARES AND DEPOSITS (ACCOUNT 065A4)
Report the total amount of uninsured member shares and deposits.
2. UNINSURED NONMEMBER SHARES AND DEPOSITS (ACCOUNT 067A2)
Report the total amount of uninsured nonmember shares and deposits.
3. TOTAL UNINSURED SHARES AND DEPOSITS (ACCOUNT 068A)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 065A4 and 067A2.
4. TOTAL INSURED SHARES AND DEPOSITS (ACCOUNT 069A)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 018 less Account 068A. The National
Credit Union Share Insurance Fund deposit calculation is based on this amount.
ADDITIONAL SHARE INSURANCE
5. DOES YOUR CREDIT UNION MAINTAIN SHARE/DEPOSIT INSURANCE OTHER THAN THE NCUSIF (ACCOUNT 875)
If your credit union has share and/or deposit insurance coverage in addition to or in
lieu of the coverage provided by the National Credit Union Share Insurance Fund,
answer this question “yes” and answer items a and b.
•
•
DO NOT include Life Savings and Borrowers’ Protection Insurance.
DO NOT include Surety Bond Coverage.
a. Name of the insurance company (Account 876)
If you answered yes to question 24 above, provide the name of the insuring
company.
b. Dollar amount of shares and/or deposits insured by the company named above (Account
877)
If you answered yes to question 24 above, provide the dollar amount of
shares and/or deposits insured by the company named above.
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SCHEDULE E – SUPPLEMENTAL INFORMATION
NCUA FORM 5300 - PAGE 20
Schedule E – Supplemental Information
SECTION 1 – GRANTS
1. AMOUNT OF GRANTS
a. Awarded to Your Credit Union Year-to-Date (Account 926)
Report the total dollar amount of grants awarded to your credit union yearto-date.
b. Amount of Grants Received by Your Credit Union Year-to-Date (Account 927)
Report the total dollar amount of grants your credit union received year-todate.
SECTION 2 – CREDIT UNION EMPLOYEES
1. NUMBER OF CREDIT UNION EMPLOYEES WHO ARE:
Report the number of full- and part-time employees as of the date of the call
report.
a. Full-Time Employees (Account 564A)
Report the number of employees who work 26 hours or more per week.
b. Part-Time Employees (Account 564B)
Report the number of employees who work 25 hours or less per week.
SECTION 3 – CREDIT UNION BRANCHES
1. DOES THE CREDIT UNION PLAN TO ADD ANY NEW BRANCHES OR EXPAND EXISTING FACILITIES IN THE NEXT 12
MONTHS? (ACCOUNT 566B)
Answer “Yes” if the credit union is planning to add new branches and/or expand
existing office facilities within the next 12 months.
SECTION 4 – INTERNATIONAL REMITTANCES
1. NUMBER OF INTERNATIONAL REMITTANCES ORIGINATED YEAR-TO-DATE (ACCOUNT 928)
Count all international transfers for consumer members for which the credit union is
the provider and that fall into either of the following two categories:
A. Transfers that are remittance transfers as defined by subpart B of
Regulation E (12 CFR § 1005.30(e)); or
B. Transfers that would qualify as remittance transfers under subpart B of
Regulation E (12 CFR § 1005.30(e)) but that are excluded from that
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definition only because the credit union is not providing those transfers
in the normal course of its business.
A “remittance transfer provider” is any person that provides remittance transfers
for a consumer in the normal course of its business, regardless of whether the
consumer holds an account with such person. See 12 CFR § 1005.30(f) and related
commentary for the full definition and examples.
SECTION 5 – CREDIT UNION SERVICE ORGANIZATION (CUSO)
Report the aggregate total of financial interests the credit union has in all CUSOs,
regardless of whether your credit union wholly owns the CUSO, has a "controlling
financial interest," has the "ability to exert significant influence" or owns only a
smaller portion of the CUSO.
Answer the following questions for each group of CUSOs (aggregate) in which you
have a loan or an investment:
ACCOUNTING ISSUES
A. If your credit union wholly-owns the CUSO or owns a “controlling financial
interest” (assumed at ownership of 50% or more of the voting stock), the
CUSO’s books and records should be consolidated with your credit union’s
books and records (as if the two were one entity) for reporting on the
Statement of Financial Condition and Statement of Income and Expense of
the call report.
B. If your credit union has “ability to exert significant influence” over operations
of the CUSO (assumed at ownership of 20% or more but less than 50% of
the voting stock of the CUSO), the credit union’s investment in the CUSO
should be reflected in its books and records using the equity method of
accounting.
C. If your credit union owns less than 20% of the voting stock of the
CUSO, the credit union should account for its CUSO investment using fair
value (refer to Accounting Standards Codification (ASC) 321). If the CUSO
does not have a readily determinable fair value, the fair value can be
measured using “net assets per share” or its equivalent which provides the
proportionate share of net assets (ASC 820-10-35-59) owned by the credit
union. If the “net assets per share” approach cannot be applied, a credit
union can elect the optional method of cost minus impairment, if any, plus or
minus changes in observable prices in orderly transactions for the identical or
a similar investment of the same issuer (i.e., CUSO) (ASC 321-10-35-2).
AGGREGATE OF FINANCIAL INTERESTS THE CREDIT UNION HAS IN CUSOs
1. TOTAL VALUE OF INVESTMENTS IN CUSOS(ACCOUNT 851)
Report the amount that represents the unimpaired value of the credit union’s
aggregate CUSO investments as measured under generally accepted accounting
principles on an unconsolidated basis. The amount reported should be measured
either under:
•
The cost method (ownership of less than 20% voting common stock), or
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The equity method (ownership of 20% or more voting common stock).
2. TOTAL AMOUNT LOANED TO CUSOS (ACCOUNT 852)
Report the amount of aggregate outstanding loan balance(s), available line(s) of
credit from the credit union, and/or guarantee(s) the credit union has made to or
on behalf of the applicable CUSOs.
3. TOTAL AGGREGATE CASH OUTLAY IN CUSOS (ACCOUNT 853)
Report the aggregate cash outlay invested in the CUSO that is not impaired by
sustained losses unrecoverable in the reasonable near term.
SECTION 6 - MONEY SERVICES BUSINESSES
This section should include information concerning accounts provided to Money
Services Businesses (MSBs). MSBs are entities that conduct businesses meeting
one or more of the regulatory definitions of an MSB as stated by the Financial
Crimes Enforcement Network (FinCEN) in 31 CFR 1010.100(ff). MSBs include the
following types of financial services providers:
•
•
•
•
•
•
Dealers in foreign exchange: These facilities accept currency, or other
monetary instruments, funds, or other instruments of one or more countries
in exchange for the currency, or other monetary instruments, funds or other
instruments in of one or more other countries in an amount greater than
$1,000 for any person on any day in one or more transactions.
Check cashers: An entity that accepts checks or monetary instruments in
return for currency or a combination of currency and other monetary
instruments in an amount greater than $1,000 for any person on any day in
one or more transactions.
Issuers or sellers of traveler’s checks or money orders: An entity that
issues or sells traveler’s checks or money orders, collectively called
monetary instruments, in an amount greater than $1,000 to any person an
any day in one or more transactions.
Money transmitters: Any entity who accepts currency, funds, or other
value that substitutes for currency, from one person and transmits the
currency, funds, or other value to another location or person by any means.
An entity that engages in money transmission in any amount is considered
an MSB.
Providers of Prepaid Access: A participant within a prepaid program who
is registered with FinCEN as the provider of prepaid access for a particular
program, or who otherwise has principal oversight and control over a
prepaid program.
Sellers of Prepaid Access: Any person or organization that receives funds
or the value of funds in exchange for an initial loading or subsequent loading
of value onto prepaid devices. Different thresholds apply to prepaid access.
However, the following arrangements are excluded from the definition of a prepaid
program under 31 CFR 1010.100(ff)(4)(iii): 1) Provide closed loop prepaid access
to funds not to exceed $2,000 maximum value on any day; 2) Provide prepaid
access solely to funds provided by a government agency; or 3) Provide prepaid
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access solely to funds from certain pre-tax flexible spending arrangements for
health care or dependent care expenses, or from Health Reimbursement
Arrangements.
Additionally, open loop prepaid access that does not exceed $1,000 maximum value
on any day, or prepaid access solely to employment benefits, incentives, wages or
salaries (“payroll”), are also excluded as prepaid programs under 31 CFR
1010.100(ff)(4)(iii), so long as the prepaid access cannot: (1) Be used
internationally; (2) Allow transfers of value from person to person within the
arrangement; or (3) Be reloaded from a non-depository source. If any one of these
features is part of the arrangement, the program will be a covered as a prepaid
program under the regulation.
The information reported on Schedule E is not publicly available
consistent with 5 U.S.C. § 552(b)(8), which specifically exempts
from disclosure information “contained in or related to examination,
operating, or condition reports prepared by, on behalf of, or for the
use of an agency responsible for the regulation or supervision of
financial institutions.”
1. TOTAL MONEY SERVICES BUSINESSES (ACCOUNTS 1050 AND 1050A)
Report the total number and the dollar amount of the accounts provided to entities
operating as MSBs.
It is possible that an entity operating as an MSB may provide more than one MSB
related service. For example, one MSB account holder may provide check cashing,
monetary instruments, and money transmission services.
For lines 2-7 of this section report the number of MSB services provided by the MSB
accounts held at your credit union. The total of these services is not expected to
total the number of accounts reported on line 1.
a. Dealers in Foreign Exchange (Account 1051)
Report the number of MSB accounts operating as Dealers in Foreign
Exchange.
b. Check Cashers (Account 1052)
Report the number of MSB accounts providing check cashing services.
c. Monetary Instruments (Account 1053)
Report the number of MSB accounts operating as issuers or sellers of
monetary instruments.
d. Money Transmitters (Account 1054)
Report the number of MSB accounts providing money transmission services.
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e. Provider of Prepaid Access (Account 1055)
Report the number of MSB accounts operating as a provider of prepaid
access.
f. Seller of Prepaid Access (Account 1056)
Report the number of MSB accounts operating as a seller of prepaid access.
g. Other Services Provided by Money Services Business (Account BA0009)
Report the number of MSB accounts providing other types of services.
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SCHEDULE F – DERIVATIVE TRANSACTIONS REPORT
NCUA FORM 5300 – PAGE 21
Schedule F – Derivative Transactions Report
COLUMN INSTRUCTIONS
Total Notional Amount - Report the absolute total (absolute value, no netting) of
Notional Amounts for derivative transactions outstanding as of the end of this call
report period for each derivative product category. Include transactions traded, but
not yet settled as with a forward start transaction. Use the amortization schedules
of amortizing Notional Amounts to determine the amount currently outstanding as
of the end of the call report period. The Notional Amounts of Treasury Note Futures
transactions are the underlying contract size of the futures contract purchases and
sales.
Net Fair Value Gain (Loss) - Report the net (Gain – Loss) totals of the fair value
gain and loss positions of each derivative product category and report the results
(see Net Fair Value Gain(Loss)). A net gain will be represented by a positive value
and a net loss will be represented as a negative value.
TOTAL DERIVATIVE TRANSACTIONS OUTSTANDING
1. INTEREST RATE DERIVATIVES
Report all derivative transactions that are used to manage interest rate risk. Do not
include derivative transactions that are used for loan pipeline management.
a. Options
i. Purchased Options (Accounts DT0001 and DT0002)
Report the total notional amount and net fair value gain or loss of purchased
options that are used to manage interest rate risk.
ii. Written Options (Accounts DT0003 and DT0004)
Report the total notional amount and net fair value gain or loss of written
options that are used to manage interest rate risk.
b. Swaps (Accounts DT0005 and DT0006)
Report the total notional amount and net fair value gain or loss of swaps that
are used to manage interest rate risk.
c. Futures (Accounts DT0007 and DT0008)
Report the total notional amount and net fair value gain or loss of futures
that are used to manage interest rate risk.
d. Other Interest Rate Derivatives (Accounts DT0009 and DT0010)
Report the total notional amount and net fair value gain or loss of interest
rate derivatives not included in line 1a through 1c that are used to manage
interest rate risk.
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2. LOAN PIPELINE MANAGEMENT DERIVATIVES (ACCOUNTS DT0011 AND DT0012)
Report the gross total notional amount and net fair value gain or loss of derivatives
that are used to manage loan pipelines.
3. EUROPEAN EQUITY CALL OPTIONS (ACCOUNTS DT0013 AND DT0014)
Report the total notional amount and net fair value gain or loss of European Equity
Call Options.
4. ALL OTHER DERIVATIVES (ACCOUNTS DT0015 AND DT0016)
Report the total notional amount and net fair value gain or loss of all other
derivatives not in lines 1 through 3.
5. TOTAL DERIVATIVES (ACCOUNTS 1030 AND 1030C)
Accounts 1030 and 1030C do not require input and will automatically populate
when the Call Report is submitted with the sum of Items 1 through 4.
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SCHEDULE G - PCA NET WORTH CALCULATION WORKSHEET
NCUA FORM 5300 – PAGE 22
Schedule G - Capital Adequacy Worksheet
A credit union is not required to provide input on this schedule unless it has:
•
•
•
•
•
chosen an optional total assets election to calculate the net worth ratio,
a one-time adjustment to undivided earnings due to the adoption ASC Topic
326: Financial Instruments – Credit Losses (CECL) to report in NW0002,
completed a merger/acquisition with another credit union after 12/31/2008,
or
Subordinated Debt included in Net Worth to report in Account 925A.
This worksheet provides a means of measuring the net worth ratio in Section 4. All
credit unions must determine their net worth category at the end of each calendar
quarter by measuring their net worth ratio. (See NCUA regulations §702.101.)
Information entered on preceding schedules will populate items below in CUOnline,
excluding Accounts NW0001, NW0002, 925A, 1004A, 1004B, 1004C, and optional
Accounts 010A, 010B, and 010C.
SECTION 1 – ASC TOPIC 326: FINANCIAL INSTRUMENTS - CREDIT LOSSES (CECL) – COMPLETE
THESE ROWS IF YOU HAVE ADOPTED CECL
1. SELECT THE DATE OF ADOPTION OF ASC TOPIC 326 – FINANCIAL INSTRUMENTS – CREDIT LOSSES (CECL)
(ACCOUNT NW0001)
Select the date you adopted ASC Topic 326 – Financial Instruments – Credit Losses
(CECL) from the dropdown.
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))(ACCOUNT NW0002)
Report the one-time initial adjustment to undivided earnings resulting from the
adoption of ASC Topic 326 – Financial Instruments – Credit Losses (CECL). For
credits unions eligible for the CECL Transition Rule, this adjustment is calculated
following NCUA regulations 702.703(b). Report the amount every quarter after
CECL adoption.
Credit unions that adopted CECL prior to the first fiscal year
beginning after December 15, 2022 may not change the amount
previously reported in NW0002.
At adoption of ASC Topic 326, credit unions record the initial
adjusting entry to the undivided earnings account. For example,
after calculating the required balance in the Allowance for Credit
Losses under ASC Topic 326 Credit Union A determines the
Allowance will increase from the current Allowance for Loans &
Lease Losses balance of $100,000 to an Allowance for Credit Losses
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on Loans & Leases balance of $107,000. The initial adjusting entry
is a debit to Undivided Earnings of $7,000 and a credit to Allowance
for Credit Losses on Loans & Leases of $7,000, and Credit Union A
reports $7,000 in Account NW0002.
After calculating the required balance in the Allowance for Credit
Losses under ASC Topic 326, Credit Union B determines that the
Allowance will decrease from the current Allowance for Loan & Lease
Losses balance of $200,000 to an Allowance for Credit Losses on
Loans & Leases balance of $150,000. The initial adjusting entry is a
debit to Allowance for Credit Losses on Loans & Leases of $50,000
and a credit to Undivided Earnings of $50,000 and Credit Union B
reports —$50,000 in Account NW0002. Credit Union B is not eligible
for the CECL transition provisions described in NCUA regulations
§702.703 because they did not record a reduction in retained
earnings due to the adoption of CECL.
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SCHEDULE H – COMPLEX CREDIT UNION LEVERAGE RATIO CALCULATION
SECTION 2 - NET WORTH CALCULATION
1. UNDIVIDED EARNINGS (ACCOUNT 940)
This line does not require input and is automatically populated with the value
entered in Account 940 on the Statement of Financial Condition.
2. APPROPRIATION FOR NON-CONFORMING INVESTMENTS (STATE CREDIT UNION ONLY) (ACCOUNT 668)
This line does not require input and is automatically populated with the value
entered in Account 668 on the Statement of Financial Condition.
3. OTHER RESERVES (APPROPRIATIONS OF UNDIVIDED EARNINGS) (ACCOUNT 658)
This line does not require input and is automatically populated with the value
entered in Account 658 on the Statement of Financial Condition.
4. NET INCOME (UNLESS THIS AMOUNT IS ALREADY INCLUDED IN UNDIVIDED EARNINGS) (ACCOUNT 602)
This line does not require input and is automatically populated with the value
entered in Account 602 on the Statement of Financial Condition.
5. CECL TRANSITION PROVISION (AS DETERMINED UNDER 702.703(C)) (ACCOUNT NW0004)
This line does not require input and is automatically populated with the CECL
transition provision . This amount is calculated using the information reported in
NW0001 and NW0002 and based on NCUA regulations 702.703(c).
6. SUBORDINATED DEBT OR GRANDFATHERED SECONDARY CAPITAL INCLUDED IN NET WORTH (ACCOUNT 925A)
Report the amount of subordinated debt included in net worth.
Credit unions completing a business combination with another credit
union on or after January 1, 2009 must complete item 6.
7. ADJUSTED RETAINED EARNINGS ACQUIRED THROUGH BUSINESS COMBINATIONS
a. Prior Quarter-End Adjusted Retained Earnings acquired through Business Combinations
(Account 1004A)
List the applicable total for the prior quarter-end adjusted retained earnings
acquired through business combinations with another credit union. This
provision does not extend to a credit union that acquires a bank through
merger. This amount should equal the amount reported in Account
1004 of the prior period call report, if the credit union has reported
this information before. This total must be tracked separately by the credit
union since it will not appear directly on the balance sheet.
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b. Adjustments made to Retained Earnings acquired through Business Combinations during
current quarter (Account 1004B)
List any applicable adjustments, such as additional business combinations
with another credit union. This provision does not extend to a credit union
that acquires a bank through merger.
The retained earnings of the acquired credit union at the point of
acquisition must be measured under Generally Accepted Accounting
Principles. The only time an adjustment would be negative is due to
an accounting correction.
c. Adjusted Gain from Bargain Purchase due to Business Combinations completed during
current quarter (Account 1004C)
For each business combination completed during the current quarter, report
any bargain purchase gain, only up to the amount of added retained earnings
for that entity included in Account 1004B above, in accordance with NCUA
regulations §702.2(f)(3). The difference between the bargain purchase gain
and added retained earnings should be calculated separately for each
business combination, with the aggregate reported on this line.
d. Current Quarter's Total Adjusted Retained Earnings acquired through Business
Combinations (Account 1004)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 1004A and 1004B, less 1004C.
The amount in Account 1004 is what you should report in Account
1004A on your next 5300 report.
8. TOTAL NET WORTH (ACCOUNT 997)
This line does not require input and will automatically populate when the Call
Report is submitted with the sum of Accounts 940, 668, 658, 602, NW0004, 925A,
and 1004.
SECTION 3 - TOTAL ASSETS CALCULATION
Total Assets Elections (Optional)
At its discretion, a credit union may elect a measure of total assets for its net worth
denominator other than quarter-end total assets minus the amount of Small
Business Administration Paycheck Protection Program loans pledged as collateral to
the Federal Reserve Board’s Paycheck Protection Program Lending Facility (Account
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LC0047) plus the CECL Transition Provision(Account NW0004), if eligible. If the
credit union elects to use one of these optional Total Assets amounts, it must input
this amount in Account 010A, 010B, or 010C, as appropriate. The amount reported
will be automatically adjusted to exclude Small Business Administration Paycheck
Protection Program loans pledged as collateral to the Federal Reserve Board’s
Paycheck Protection Program Lending Facility (Account LC0047) and include the
CECL transitional provision(Account NW0004) when calculating the net worth ratio
(Account 998). Otherwise, the Capital Adequacy Worksheet will compute the credit
union’s net worth ratio and resulting net worth classification using assets from
Account NW0010. (Please see NCUA regulations §702.2 for further information
regarding total assets.)
1. AVERAGE OF DAILY ASSETS OVER THE CALENDAR QUARTER (ACCOUNT 010A)
This line does not require input unless the credit union elects to use an optional
asset amount to calculate the net worth ratio. Report the average daily balance of
assets over the calendar quarter.
2. AVERAGE OF THE THREE MONTH-END BALANCES OVER THE CALENDAR QUARTER (ACCOUNT 010B)
This line does not require input unless the credit union elects to use an optional
asset amount to calculate the net worth ratio. Report the average of month-end
balances during the calendar quarter.
3. THE AVERAGE OF THE CURRENT AND THREE PRECEDING CALENDAR QUARTER-END BALANCES (ACCOUNT
010C)
This line does not require input unless the credit union elects to use an optional
asset amount to calculate the net worth ratio. Report the average of the current
and three preceding calendar quarter-end balances.
4. TOTAL ASSETS EXCLUDING SMALL BUSINESS ADMINISTRATION PAYCHECK PROTECTION PROGRAM LOANS
PLEDGED AS COLLATERAL TO THE FEDERAL RESERVE BOARD’S PAYCHECK PROTECTION PROGRAM LENDING
FACILITY (ACCOUNT LC0047) AND INCLUDING THE CECL TRANSITION PROVISION (ACCOUNT NW0004)
(ACCOUNT NW0010)
This line does not require input and will automatically populate with the previously
reported Account 010 less the amount of Small Business Administration Paycheck
Protection Program loans pledged as collateral to the Federal Reserve Board’s
Paycheck Protection Program Lending Facility reported in account LC0047 plus the
CECL Transition Provision reported in account NW0004, if eligible.
SECTION 4 - NET WORTH RATIO, RISK-BASED CAPITAL RATIO, AND NET WORTH CLASSIFICATION
1. NET WORTH RATIO (ACCOUNT 998)
This line does not require input and will automatically populate when the Call
Report is submitted with the result of Account 997 divided by Account NW0010,
010A minus LC0047 plus NW0004, 010B minus LC0047 plus NW0004, or 010C
minus LC0047 plus NW0004.
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2. RISK-BASED CAPITAL RATIO (ACCOUNT RB0172)
Credit unions defined as complex in NCUA regulations § 702.103 must calculate a
Risk-Based Capital Ratio.
Net Worth Classification
The credit union’s net worth classification is determined based on the computed net
worth ratio. The appropriate net worth categories are somewhat different for credit
unions classified as “new”. A “new” credit union is defined as a federally-insured
credit union that both has been in operation for less than 10 years and has total
assets of not more than $10 million.
3. NET WORTH CLASSIFICATION IF CREDIT UNION IS NOT NEW (ACCOUNT 700)
See NCUA regulations §702.102 for the applicable net worth categories.
4. NET WORTH CLASSIFICATION IF CREDIT UNION IS NEW (ACCOUNT 701)
See NCUA regulations §702.302 for the applicable net worth categories.
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NCUA FORM 5300 – PAGE 23
Schedule H – Complex Credit Union Leverage Ratio Calculation
Schedule H collects information necessary to determine a complex credit union’s
election, eligibility, and qualifying criteria for the complex credit union leverage
ratio (CCULR) framework described in §702.104(d).
All federally insured credit unions over $500 million in assets may
opt into the CCULR framework if they meet the eligibility and
qualifying criteria on this form.
Complex credit unions that do not opt into or qualify for the CCULR framework must
complete Schedule I for the Risk-Based Capital (RBC) ratio calculation.
Table 1. CCULR Scenarios for Line Items 1 and 2
Scenario Description
1
2
3
4
If the credit union’s Total Assets in Account
010 are $500 million or less, no further
action is required. Credit union is not
required to calculate RBC or CCULR;
standard Net Worth Ratio applies.
If the credit union is eligible and meets the
Qualifying Criteria, the credit union may
opt into the CCULR framework.
If the credit union opted into the CCULR
framework under scenario 2 in the previous
quarter and continues to be eligible (total
assets greater than $500 million), but fails
to meet one of the Qualifying Criteria (lines
4 through 7), the credit union may
continue to opt into the CCULR framework
under the first quarter of the grace period
provision.
If the credit union opted into the CCULR
framework under scenario 3 in the previous
quarter and continues to be eligible (total
assets greater than $500 million), but
continues to fail to meet one of the
Qualifying Criteria (lines 4 through 7), the
credit union may continue to opt into the
CCULR framework under the second and
final quarter of the grace period provision.
Line Item
1 Entry
Line Item
2 Entry
Blank
Blank
Yes
No
Yes
Yes
Yes
Yes
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Scenario Description
5
6
If the credit union opted into the CCULR
framework under Scenario 4 in the
previous quarter, and continues to be
eligible (assets greater than $500 million),
but continues to fail to meet the Qualifying
Criteria (lines 4 through 7), the credit union
may not continue to opt into the CCULR
framework as the grace period provision
has expired. The credit union must
complete the RBC schedule.
If a credit union is eligible and Qualifying
Criteria are met but the credit union elects
to opt out of the CCULR framework for the
current quarter, the credit union must
complete the RBC schedule.
Line Item
1 Entry
Line Item
2 Entry
No
Blank
No
Blank
ELECTION
1. DOES YOUR CREDIT UNION HAVE A CCULR FRAMEWORK ELECTION IN EFFECT AS OF THE QUARTER-END
REPORT DATE? (ACCOUNT LR0001)
If Total Assets in Account 010 are $500,000,000 or less, no entry is required. Do
not complete this schedule. If Total Assets in Account 010 are greater than
$500,000,000, you may opt into the CCULR framework. See the scenarios
described in Table 1 for guidance.
Complex credit unions that do not opt into or qualify for the CCULR framework, will
select “No”, and must complete Schedule I for the RBC ratio calculation.
2. IF 'YES' TO QUESTION 1, IS YOUR CREDIT UNION CONTINUING TO ELECT THE CCULR FRAMEWORK UNDER THE
GRACE PERIOD? (ACCOUNT LR0008)
If electing the CCULR framework under the grace period, select "Yes". See the
scenarios described in Table 1 for guidance.
ELIGIBILITY
3. TOTAL ASSETS (CREDIT UNIONS WITH TOTAL ASSETS GREATER THAN $500,000,000) (ACCOUNT 010)
This field is auto-populated with the amount reported in Account 010.
QUALIFYING CRITERIA (SEE INSTRUCTIONS)
4. CCULR (NET WORTH RATIO) (CREDIT UNIONS WITH A NET WORTH RATIO OF 9% OR GREATER) (ACCOUNT 998)
This field is auto-populated with the amount reported in Account 998.
If a credit union’s CCULR is less than 9% for the current reporting period after
initially opting into the CCULR framework and meeting all the qualifications
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previously, then the credit union is subject to the provisions of the grace period.
See scenarios 3 thru 5 in Table 1. If a credit union’s CCULR falls below 7%, it may
continue to opt into the CCULR framework within the grace period, but it is not
considered to have met the capital ratio requirements to be classified Well
Capitalized (see §702.102 Capital classification) and its capital classification is
determined by its net worth ratio. The credit union is also subject to any applicable
prompt corrective action requirements for its capital category.
5. OFF-BALANCE SHEET EXPOSURES (REQUIRES 25% OR LESS OF TOTAL ASSETS) (ACCOUNTS LR0002 AND
LR0003)
The Input account (LR0002), is auto-populated with the aggregate amount of offbalance sheet exposures reported in Accounts LQ0017, LQ0020, LQ0021, LQ0022,
LQ0023, LQ0026, LQ0027, AND LQ0028. The Ratio account (LR0003) is autocalculated as the Input account (LR0002) divided by Total Assets (010).
6. TRADING ASSETS AND TRADING LIABILITIES ( REQUIRES 5% OR LESS OF TOTAL ASSETS) (ACCOUNTS LR0004
AND LR0005)
For the Input account (LR0004), report total trading assets and trading liabilities.
The Ratio account (LR0005) is auto-calculated as the Input account (LR0004)
divided by Total Assets (010).
7. GOODWILL AND OTHER INTANGIBLE ASSETS (REQUIRES 2% OR LESS OF TOTAL ASSETS) (ACCOUNT LR0006
AND LR0007)
For the Input account (LR0006), report the sum of goodwill and other intangible
assets. Deduct the outstanding balance, maintained in accordance with GAAP, of
any goodwill originating from a supervisory merger or combination that was
completed on or before December 28, 2015. See definition in §702.2. The Ratio
account (LR0007) is auto-calculated as the Input account (LR0006) divided by Total
Assets (010).
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SCHEDULE I - RISK-BASED CAPITAL RATIO CALCULATION
NCUA FORM 5300 – PAGE 24
Schedule I – Risk-Based Capital Ratio Calculation
Schedule I collects the information necessary to compute the risk-based capital
ratio, which measures compliance with the NCUA’s amended Prompt Corrective
Action measures as outlined in NCUA regulations part 702. The risk-based capital
measures of this rule apply only to complex federally-insured, natural person credit
unions who do not qualify for or opt into the complex credit union leverage ratio
(CCULR) framework described in §702.104(d).
Page 24 of Schedule I collects all equity items, additions, and deductions required
to compute the risk-based capital numerator outlined in §702.104(b). Subordinated
debt, in accordance with §702.407; §208 assistance included in net worth, as
defined in §702.2; excluded goodwill and excluded other intangible assets, as
defined in §702.2; and identified losses not reflected in the RBC numerator require
credit union input. All other items on this schedule are automatically populated
from other inputs on the Call Report.
Pages 25 and 26 of Schedule I collect on-balance sheet assets to be included in the
risk-based capital denominator as defined by §702.104(c). On-balance sheet
amounts in the Totals from Schedules column are automatically populated from
other inputs on the Call Report. Credit unions should identify any adjustments
between asset categories from the Call Report using the “Adjustments to Totals”
column and then must allocate the on-balance sheet asset amounts in the “Totals
for Risk-Weighting” column into the appropriate risk-weighting categories and
identify any adjustments between asset categories from the Call Report.
Pages 27 and 28 of Schedule I collect reportable off-balance sheet exposures as
outlined in §702.104(c)(4). This page also collects derivative exposures as outlined
on §702.105. The final risk-based capital ratio is automatically calculated from the
inputs and will appear on the bottom of Schedule I, page 28.
All line items in Schedule I are to be reported using the defined exposure amount
as outlined in §702.2. For some items, the risk-weighted balance amount can be
determined using alternative approaches to value. Footnotes on the Call Report
indicate when alternative approaches are available.
As noted in §702.104(c)(1), if a particular asset, derivative contract, or off-balance
sheet item has features or characteristics that suggest it could potentially fit into more
than one risk weight category, then a credit union shall assign the asset, derivative
contract, or off-balance sheet item to the risk weight category that most accurately and
appropriately reflects its associated credit risk.
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PART 1 – NUMERATOR
EQUITY
1. UNDIVIDED EARNINGS. (ACCOUNT 940)
This field is auto-populated with the amount reported in Account 940. See
§702.104(b)(1)(i).
2. APPROPRIATIONS FOR NON-CONFORMING INVESTMENTS. (ACCOUNT 668)
This field is auto-populated with the amount reported in Account 668. See
§702.104(b)(1)(ii).
3. OTHER RESERVES. (ACCOUNT 658)
This field is auto-populated with the amount reported in Account 658. See
§702.104(b)(1)(iii).
4. EQUITY ACQUIRED IN MERGER. (ACCOUNT 658A)
This field is auto-populated with the amount reported in Account 658A. See
§702.104(b)(1)(iv).
5. NET INCOME. (ACCOUNT 602)
This field is auto-populated with the amount reported in Account 602. See
§702.104(b)(1)(v).
6. TOTAL EQUITY. (ACCOUNT RB0001)
This field is auto-calculated with the sum of amounts reported in Accounts 940,
931, 668, 658, 658A, and 602.
ADDITIONS
7. ALLOWANCE FOR CREDIT LOSSES. (ACCOUNT RB0002)
This field is auto-calculated as the sum of the amounts reported in Accounts 719,
AS0048, AS0041, and LI0003. See §702.104(b)(1)(vi).
8. SUBORDINATED DEBT IN ACCORDANCE WITH §702.407 OR §702.414. (ACCOUNT RB0003)
Report the amounts in Accounts 925A and 867C, subject to the restrictions in
§702.407. See §702.104(b)(1)(vii).
9. SECTION 208 ASSISTANCE INCLUDED IN NET WORTH AS DEFINED IN §702.2. (ACCOUNT RB0004)
Report the loans to and accounts in an insured credit union, established pursuant to
§208 of the FCU Act, provided such loans and accounts meet the criteria defined in
§702.2. Treatment of this item is defined in §702.104(b)(1)(viii).
10. TOTAL ADDITIONS. (ACCOUNT RB0005)
This field is auto-calculated with the sum of amounts reported in Accounts RB0002,
RB0003, and RB0004.
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DEDUCTIONS
11. NCUSIF CAPITALIZATION DEPOSIT. (ACCOUNT 794)
This field is auto-populated with the amount reported in Account 794. See
§702.104(b)(2)(i).
12. GOODWILL. (ACCOUNT 009D2)
This field is auto-populated with the amount reported in Account 009D2. See
§702.104(b)(2)(ii).
a. Less: Excluded Goodwill. (Account RB0006)
Deduct the outstanding balance, maintained in accordance with GAAP, of any
goodwill originating from a supervisory merger or combination that was
completed on or before December 28, 2015. See definition in §702.2.
13. OTHER INTANGIBLE ASSETS. (ACCOUNT AS0032)
This field is auto-populated with the amount reported in Account AS0032. See
§702.104(b)(2)(iii).
a. Less: Excluded intangible assets. (Account RB0007)
Deduct the outstanding balance, maintained in accordance with GAAP, of any
other intangible assets such as core deposit intangible, member relationship
intangible, or trade name intangible originating from a supervisory merger or
combination that was completed on or before December 28, 2015. This term
and definition expire on January 1, 2029. See definition in §702.2.
14. IDENTIFIED LOSSES NOT REFLECTED IN THE RISK-BASED CAPITAL NUMERATOR. (ACCOUNT RB0008)
Report items that have been determined by an evaluation made by NCUA, or in the
case of a state chartered credit union the appropriate state official, as measured on
the date of examination in accordance with GAAP, to be chargeable against income,
equity or valuation allowances such as the allowances for loan and lease losses.
Examples of identified losses would be assets classified as losses, off-balance sheet
items classified as losses, any provision expenses that are necessary to replenish
valuation allowances to an adequate level, liabilities not shown on the books,
estimated losses in contingent liabilities, and differences in accounts that represent
shortages. See §702.104(b)(2)(iv).
15. TOTAL DEDUCTIONS. (ACCOUNT RB0009)
This field is auto-calculated with the sum of amounts reported in Accounts 794,
009D2, AS0032, and RB0008 less RB0006 and RB0007.
16. TOTAL RISK-BASED CAPITAL BEFORE MORTGAGE SERVICING ASSETS DEDUCTION. (ACCOUNT RB0010)
This field is auto-calculated with the sum of the amounts reported in Accounts
RB0001 and RB0005 less RB0009.
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a. Less: Mortgage Servicing Assets that exceed 25% of RB0010. (Account RB0011)
This line does not require input and will automatically populate when the Call
Report is submitted with the amount reported in Account 779 minus 25% of
RB0010 if that amount is greater than zero. See §702.104(b).
17. TOTAL RISK-BASED CAPITAL NUMERATOR. (ACCOUNT RB0012)
This field is auto-calculated as the amount reported in Account RB0010 less
RB0011.
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Schedule I – Risk-Based Capital Ratio Calculation
PART II – DENOMINATOR
ON-BALANCE SHEET ASSETS
18. CASH AND DEPOSITS IN FINANCIAL INSTITUTIONS OR RESERVE BANKS. (ACCOUNTS RB0013, RB0014,
RB0015, RB0016, AND RB0017)
The Total from Schedules column is auto-populated with the amount from Account
AS0009.
•
•
•
•
•
In the Adjustments to Totals column (Account RB0013), enter amount of
adjustments to increase or decrease this line item for purposes of
categorizing for risk-weighting. Adjustments to this line should be offset in
another line item of this form.
The Totals for Risk-Weighting column (Account RB0014) is auto-calculated as
the sum of the asset allocations from the risk weight categories. To ensure
complete allocation of assets, it also must equal the sum of the Totals from
Schedules and the Adjustments to Totals columns.
In Category 1—zero percent risk weight (Account RB0015), include:
o The balance of cash, currency and coin, including vault, automated
teller machine, and teller cash. See §702.104(c)(2)(i)(A)(1).
o Insured balances due from FDIC-insured depositories or federally
insured credit unions. See §702.104(c)(2)(i)(C).
o Obligations of the U.S. government, its central bank, or a U.S.
government agency that are directly and unconditionally guaranteed.
Treatment of this item is defined in §702.104(c)(2)(i)(B)(1).
In Category 2—20 percent risk weight (Account RB0016), include:
o The uninsured balances due from FDIC-insured depositories, federally
insured credit unions, and all balances due from privately insured
credit unions. See §702.104(c)(2)(ii)(A).
o The balances due from Federal Home Loan Banks. See
§702.104(c)(2)(ii)(C).
In Category 5—100 percent risk weight (Account RB0017), include any
balances due from uninsured institutions or any other type of deposit balance
not specifically listed under category 1 or 2. See §702.104(c)(2)(v)(C).
INVESTMENTS
19. SECURITIES. (ACCOUNTS RB0018, RB0019, RB0020, RB0021, RB0022, RB0023, RB0024, RB0025,
RB0026, AND RB0027)
Report investments that meet the definition of security in accordance with GAAP.
•
The Total from Schedules column is auto-populated with the amount from
Account AS0013.
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•
•
•
•
•
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SCHEDULE I - RISK-BASED CAPITAL RATIO CALCULATION
In the Adjustments to Totals column (RB0018), enter amount of adjustments
to increase or decrease this line item for purposes of categorizing for riskweighting. Adjustments to this line should be offset in another line item of
this form.
The Totals for Risk-Weighting column (RB0019) is auto-calculated as the sum
of the asset allocations from the risk weight categories. To ensure complete
allocation of assets, it also must equal the sum of the Totals from Schedules
and the Adjustments to Totals columns.
In Category 1—zero percent risk weight (RB0020), include the exposure
amount of:
o Obligations of the U.S. government, its central bank, or a U.S.
government agency that is directly and unconditionally guaranteed,
excluding detached security coupons, ex-coupon securities, and
interest-only mortgage-backed security STRIPS. Treatment of this item
is defined in §702.104(c)(2)(i)(B)(1).
o Insured balances due from FDIC-insured depositories or federally
insured credit unions. See §702.104(c)(2)(i)(C).
o Obligations of supranational organizations and multilateral
development banks. Treatment of this item is defined in
§702.104(c)(2)(i)(B)(3).
o Allowance for credit losses and available for sale gain/(loss) on
securities that are not subject to risk-weighting. They are reported
here to ensure that total assets match the Call Report.
In Category 2—20 percent risk weight (RB0021), include the exposure
amount of:
o A non-subordinated obligation of the U.S. Government, its central
bank, or a U.S. Government agency that is conditionally guaranteed,
excluding interest-only mortgage-backed-security STRIPS. See
§702.104(c)(2)(ii)(B)(1).
o The uninsured balances due from FDIC-insured depositories, federally
insured credit unions, and all balances due from privately insured
credit unions. See §702.104(c)(2)(ii)(A).
o A non-subordinated obligation of a GSE other than an equity exposure
or preferred stock, excluding interest-only GSE mortgage-backedsecurity STRIPS. See §702.104(c)(2)(ii)(B)(2).
o Securities issued by PSEs that represent general obligation securities.
See §702.104(c)(2)(ii)(B)(3).
o Part 703 compliant investment funds that qualify as securities under
GAAP and are restricted to holding only investments that qualify for a
zero or 20 percent risk weight. This item is also included in Other
Investments for investment funds that do not qualify as securities. See
§702.104(c)(2)(ii)(B)(4).
In Category 3—50 percent risk weight (RB0022), include the exposure
amount of:
o Securities issued by PSEs in the U.S. that represent non-subordinated
revenue obligation securities. Treatment of this item is defined in
§702.104(c)(2)(iii)(B)(1).
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Other non-subordinated, non-U.S. Government agency or non-GSE
guaranteed, residential mortgage-backed security, excluding interestonly mortgage-backed security STRIPS. Treatment of this item is
defined in §702.104(c)(2)(iii)(B)(2).
In Category 5—100 percent risk weight (RB0023), include the exposure
amount of:
o Industrial development bonds. Treatment of this item is defined in
§702.104(c)(2)(v)(B)(1).
o Interest-only mortgage-backed security STRIPS. Treatment of this
item is defined in §702.104(c)(2)(v)(B)(2).
o Part 703 compliant investment funds, if not using the look-through
approach. Treatment of this item is defined in
§702.104(c)(2)(v)(B)(3).
o Corporate debentures and commercial paper. Treatment of this item is
defined in §702.104(c)(2)(v)(B)(4).
o GSE equity exposure or preferred stock. Treatment of this item is
defined in §702.104(c)(2)(v)(B)(7).
In Category 8—300 percent risk weight (RB0024), include the exposure
amount of:
o Publicly traded equity investments, other than a CUSO investment.
Treatment of this item is defined in §702.104(c)(2)(viii)(A).
o Investment funds that qualify as securities under GAAP and do not
meet the requirements under §703.14(c), if not using the look-through
approach. This item is also included in Other Investments for
investment funds that do not qualify as securities. Treatment of this
item is defined in §702.104(c)(2)(viii)(B).
In Category 10—1,250 percent risk weight (RB0025), include the exposure
amount of any subordinated tranche of any investment that qualifies as a
security under GAAP, if not using the gross-up approach. This item is also
included in Other Investments and Other Assets for investment funds that do
not qualify as securities. Treatment of this item is defined in
§702.104(c)(3)(x).
In the Alternative Risk Weights columns, follow the instructions in Appendix A
to §702, to apply the look-through approach for investment funds and/or the
gross-up approach for subordinated or non-subordinated tranches of
investments, if desired. Report the weighted average risk weight for all
investments in the Risk Weight column (RB0026) and the total dollar amount
of the funds in the Asset Amount column (RB0027). Enter whole percentages
for the Risk Weight in Account RB0026, for example enter 1234 for
1234.78%.
o
•
•
•
•
20. OTHER INVESTMENTS. (ACCOUNTS RB0028, RB0029, RB0030, RB0031, RB0032, RB0033, RB0034,
RB0035, RB0036, RB0037, AND RB0038)
Report other investments that do not meet the definition of security in accordance
with GAAP.
The Total from Schedules column is auto-populated with the amount from Account
AS0017.
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In the Adjustments to Totals column (RB0028), enter amount of adjustments
to increase or decrease this line item for purposes of categorizing for riskweighting. Adjustments to this line should be offset in another line item of
this form.
The Totals for Risk-Weighting column (RB0029) is auto-calculated as the sum
of the asset allocations from the risk weight categories. To ensure complete
allocation of assets, it also must equal the sum of the Totals from Schedules
and the Adjustments to Totals columns.
In Category 1—zero percent risk weight (RB0030), include the exposure
amount of Federal Reserve Bank stock and Central Liquidity Facility stock.
Treatment of this item is defined in §702.104(c)(2)(i)(B)(2).
In Category 2—20 percent risk weight (RB0031), include the exposure
amount of:
o Part 703 compliant investment funds that do not qualify as securities
under GAAP and are restricted to holding only investments that qualify
for a zero or 20 percent risk weight. This item is also included in
Securities for investment funds that qualify as securities. Treatment of
this item is defined in §702.104(c)(2)(ii)(B)(4).
o Federal Home Loan Bank stock. Treatment of this item is defined in
§702.104(c)(2)(ii)(B)(5).
In Category 5—100 percent risk weight (RB0032), include the exposure
amount of:
o Part 703 compliant investment funds, if not using the look-through
approach. Treatment of this item is defined in
§702.104(c)(2)(v)(B)(3).
o Nonperpetual capital at corporate credit unions. Treatment of this item
is defined in §702.104(c)(2)(v)(B)(5).
o Non-subordinated tranches of any investment, if not using the grossup approach. Treatment of this item is defined in
§702.104(c)(2)(v)(B)(8).
o Charitable donation accounts that satisfy the conditions of
§721.3(b)(2)(i), §721.3(b)(2)(ii), and §721.3(b)(2)(v). Treatment of
this item is defined in §702.104(c)(3)(ii).
In Category 6—150 percent risk weight (RB0033), include:
o Perpetual contributed capital at corporate credit unions. Treatment of
this item is defined in §702.104(c)(2)(vi)(B)(1).
o Equity investments in CUSOs. Treatment of this item is defined in
§702.104(c)(2)(vi)(B)(2).
In Category 8—300 percent risk weight (RB0034), include the exposure
amount of investment funds that do not qualify as securities under GAAP and
do not meet the requirements under §703.14(c), if not using the lookthrough approach. This item is also included in Securities for investment
funds that qualify as securities. Treatment of this item is defined in
§702.104(c)(2)(viii)(B).
In Category 9—400 percent risk weight (RB0035), include the exposure
amount of non-publicly traded equity investments, other than equity
investments in CUSOs. Treatment of this item is defined in
§702.104(c)(2)(ix).
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In Category 10—1,250 percent risk weight (RB0036), include the exposure
amount of:
o Any subordinated tranche of any investment that does not qualify as a
security under GAAP, if not using the gross-up approach. This item is
also included in Securities and Other Assets for investment funds that
belong with Other Investments. Treatment of this item is defined in
§702.104(c)(2)(x).
o Any non-security beneficial interest, defined as the residual equity
interest in the special purpose entity that represents a right to receive
possible future payments after specified payment amounts are made
to third-party investors in the securitized receivables.
In the Alternative Risk Weights columns, follow the instructions in Appendix A
to §702, to apply the look-through approach for investment funds and/or the
gross-up approach for subordinated or non-subordinated tranches of
investments, if desired. Report the weighted average risk weight for all
investments in the Risk Weight column (RB0037) and the total dollar amount
of the funds in the Asset Amount column (RB0038). Enter whole percentages
for the Risk Weight in Account RB0037, for example enter 1234 for
1234.78%.
21. TOTAL INVESTMENTS. (ACCOUNTS RB0039, RB0040, RB0041, RB0042, RB0043, RB0044, RB0045,
RB0046, RB0047, RB0048, RB0049, AND RB0050)
This row is auto-calculated as the sum of the amounts reported in each risk weight
allocation column for investments.
LOANS
22. FIRST LIEN RESIDENTIAL REAL ESTATE LOANS. (ACCOUNTS RB0051, RB0052, RB0053, RB0054, AND
RB0055)
Report loans or lines of credit primarily secured by a first-lien on a one- to fourfamily residential property.
In transactions where the credit union holds the first-lien and junior lien(s), and no
other party holds an intervening lien, the combined balance will be treated as a
single first-lien residential real estate loan. Enter an amount in the Adjustments to
Totals column, if necessary, to appropriately risk weight junior liens where the
credit union also holds the first lien. A corresponding entry of the opposite sign
must be made in the Adjustments to Totals column for junior liens.
Include first-lien residential real estate loans held for sale from Account 003. Enter
an amount in the Adjustments to Totals column that equals the total loans held for
sale in this line item with an offsetting balance in the Adjustments to Totals column
for the Loans Held for Sale line.
•
•
The Total from Schedules column is auto-populated with the amount from
Account 703A.
In the Adjustments to Totals column (RB0051), enter amount of adjustments
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weighting. Adjustments to this line should be offset in another line item of
this form.
The Totals for Risk-Weighting column (RB0052) is auto-calculated as the sum
of the asset allocations from the risk weight categories. To ensure complete
allocation of assets, it also must equal the sum of the Totals from Schedules
and the Adjustments to Totals columns.
In Category 3—50 percent risk weight (RB0053), include the outstanding
balance (net of government guarantees), including loans held for sale, of
current first-lien residential real estate loans less than or equal to 35 percent
of Total Assets (Account 010). Treatment of this item is defined in
§702.104(c)(2)(iii)(A). Include only the portion up to and including 35
percent of Total Assets (Account 010).
In Category 4—75 percent risk weight (RB0054), include the outstanding
balance (net of government guarantees), including loans held for sale, of
current first-lien residential real estate loans greater than 35 percent of Total
Assets (Account 010). Treatment of this item is defined in
§702.104(c)(2)(iii)(A). Include only the portion in excess of 35 percent of
Total Assets (Account 010).
In Category 5—100 percent risk weight (RB0055), include the outstanding
balance (net of government guarantees), including loans held for sale, of
first-lien residential real estate loans that are not current. Treatment of this
item is defined in §702.104(c)(2)(v)(A)(1).
23. JUNIOR-LIEN RESIDENTIAL REAL ESTATE LOANS. (ACCOUNTS RB0056, RB0057, RB0058, AND RB0059)
Report loans or lines of credit secured by a subordinate lien on a one- to four-family
residential property.
In transactions where the credit union holds the first-lien and junior lien(s), and no
other party holds an intervening lien, the combined balance will be treated as a
single first-lien residential real estate loan. Enter an amount in the Adjustments to
Totals column, if necessary, to appropriately risk weight junior liens where the
credit union also holds the first lien. A corresponding entry of the opposite sign
must be made in the Adjustments to Totals column for first liens.
Include junior-lien residential real estate loans held for sale from Account 003.
Enter an amount in the Adjustments to Totals column that equals the total loans
held for sale in this line item with an offsetting balance in the Adjustments to Totals
column for the Loans Held for Sale line.
•
•
•
The Total from Schedules column is auto-populated with the amount from
Account 386A.
In the Adjustments to Totals column (RB0056), enter amount of adjustments
to increase or decrease this line item for purposes of categorizing for riskweighting. Adjustments to this line should be offset in another line item of
this form.
The Totals for Risk-Weighting column (RB0057) is auto-calculated as the sum
of the asset allocations from the risk weight categories. To ensure complete
allocation of assets, it also must equal the sum of the Totals from Schedules
and the Adjustments to Totals columns.
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In Category 5—100 percent risk weight (RB0058), include the outstanding
balance (net of government guarantees), including loans held for sale, of
current junior-lien residential real estate loans less than or equal to 20
percent of Total Assets (Account 010). Treatment of this item is defined in
§702.104(c)(2)(v)(A)(2). Include only the portion up to and including 20
percent of Total Assets (Account 010).
In Category 6—150 percent risk weight (RB0059), include the outstanding
balance (net of government guarantees), including loans held for sale, of:
o Current junior-lien residential real estate loans greater than 20 percent
of Total Assets (Account 010). Treatment of this item is defined in
§702.104(c)(2)(vi)(A)(1). Include only the portion in excess of 20
percent of Total Assets (Account 010).
o Junior-lien residential real estate loans that are not current. Treatment
of this item is defined in §702.104(c)(2)(vi)(A)(2).
24. CONSUMER LOANS. (ACCOUNTS RB0060, RB0061, RB0062, RB0063, RB0064, RB0065, RB0066, AND
RB0067)
Report loans for household, family, or other personal expenditures, including any
loans that, at origination, are wholly or substantially secured by vehicles generally
manufactured for personal, family, or household use regardless of the purpose of
the loan. Consumer loan excludes commercial loans, loans to CUSOs, first- and
junior-lien residential real estate loans, and loans for the purchase of one or more
vehicles to be part of a fleet of vehicles.
Include consumer loans held for sale from Account 003. Enter an amount in the
Adjustments to Totals column that equals the total loans held for sale in this line
item with an offsetting balance in the Adjustments to Totals column for the Loans
Held for Sale line. Exclude PPP loans reported in Account LN0057. Enter an amount
in the Adjustments to Totals column that equals a deduction for the total PPP loans
in this line item with an offsetting balance in the Adjustments to Totals column for
the Commercial Loans line.
•
•
•
•
•
The Total from Schedules column (RB0060) is auto-calculated with the sum
of Accounts 396, 397A, 698A, 397, 385, 370, 002, 698C, and 386B.
In the Adjustments to Totals column (RB0061), enter amount of adjustments
to increase or decrease this line item for purposes of categorizing for riskweighting. Adjustments to this line should be offset in another line item of
this form.
The Totals for Risk-Weighting column (RB0062) is auto-calculated as the sum
of the asset allocations from the risk weight categories. To ensure complete
allocation of assets, it also must equal the sum of the Totals from Schedules
and the Adjustments to Totals columns.
In Category 1—zero percent risk weight (RB0063), include the balance of
share-secured loans, where the shares securing the loan are on deposit with
the credit union. Treatment of this item is defined in §702.104(c)(2)(i)(A)(2).
In Category 2—20 percent risk weight (RB0064), include:
o The balance of share-secured loans, where the shares securing the
loan are on deposit with another depository institution. Treatment of
this item is defined in §702.104(c)(2)(ii)(D).
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The portions of outstanding loans with a government guarantee.
Treatment of this item is defined in §702.104(c)(2)(ii)(E).
In Category 4—75 percent risk weight (RB0065), include the outstanding
balance (net of government guarantees), including loans held for sale, of
current secured consumer loans. Treatment of this item is defined in
§702.104(c)(2)(iv)(B).
In Category 5—100 percent risk weight (RB0066), include the outstanding
balance (net of government guarantees), including loans held for sale, of
current unsecured consumer loans. Treatment of this item is defined in
§702.104(c)(2)(v)(A)(3).
In Category 6—150 percent risk weight (RB0067), include the outstanding
balance (net of government guarantees), including loans held for sale, of
consumer loans that are not current. Treatment of this item is defined in
§702.104(c)(2)(vi)(A)(3).
o
•
•
•
25. COMMERCIAL LOANS. (ACCOUNTS RB0068, RB0069, RB0070, RB0071, RB0072, RB0073, AND RB0074)
Report any loan, line of credit, or letter of credit (including any unfunded
commitments) for commercial, industrial, and professional purposes, but not for
investment or personal expenditure purposes. Commercial loan excludes loans to
CUSOs, first- or junior-lien residential real estate loans, and consumer loans.
Commercial loans include all loans meeting the definition of commercial as outlined
in §702.2, which includes commercial purpose loans with an aggregate outstanding
balance less than $50,000. For RBC purposes only, commercial loans also include
Paycheck Protection Program (PPP) loans authorized by the CARES Act, reported in
Account LN0057, and commercial loans held for sale, reported in Account 003.
Include commercial loans held for sale from Account 003. Enter an amount in the
Adjustments to Totals column that equals the total commercial loans held for sale in
this line item with an offsetting balance in the Adjustments to Totals column for the
Loans Held for Sale line. Include PPP loans reported in Account LN0057. Enter an
amount in the Adjustments to Total column that equals total PPP loans with an
offsetting balance in the Adjustments to Totals column for the Consumer Loans line.
Do not report associated commercial loan unfunded commitments on this line as
these are reported separately on pages 27 and 28.
•
•
•
•
The Total from Schedules column (RB0068) is auto-calculated with the sum
of Accounts 718A5 and 400P.
In the Adjustments to Totals column (RB0069), enter amount of adjustments
to increase or decrease this line item for purposes of categorizing for riskweighting. Adjustments to this line should be offset in another line item of
this form.
The Totals for Risk-Weighting column (RB0070) is auto-calculated as the sum
of the asset allocations from the risk weight categories. To ensure complete
allocation of assets, it also must equal the sum of the Totals from Schedules
and the Adjustments to Totals columns.
In Category 1—zero percent risk weight (RB0071), include:
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The outstanding balance of PPP loans that must receive a zero percent
risk weight under the NCUA’s risk-based capital requirements. See
Pub. L. 116-136 (Mar 27, 2020).
o Obligations of the U.S. government, its central bank, or a U.S.
government agency that are directly and unconditionally guaranteed.
Treatment of this item is defined in §702.104(c)(2)(i)(B)(1).
In Category 2—20 percent risk weight (RB0072), include the portions of
commercial loans secured with contractual compensating balances.
Treatment of this item is defined in §702.104(c)(2)(ii)(F).
In Category 5—100 percent risk weight (RB0073), include the outstanding
balance (net of government guarantees), including loans held for sale, of
current commercial loans, less contractual compensating balances that
comprise less than 50 percent of Total Assets (Account 010). Treatment of
this item is defined in §702.104(c)(2)(v)(A)(4). Include only the portion up
to and including 50 percent of Total Assets (Account 010).
In Category 6—150 percent risk weight (RB0074), include the outstanding
balance (net of government guarantees), including loans held for sale, of:
o Current commercial loans (net of contractual compensating balances),
which comprise more than 50 percent of Total Assets (Account 010).
Treatment of this item is defined in §702.104(c)(2)(vi)(A)(4). Include
only the portion in excess of 50 percent of Total Assets (Account 010).
o Commercial loans (net of contractual compensating balances), which
are not current. Treatment of this item is defined in
§702.104(c)(2)(vi)(A)(5).
o
•
•
•
26. LOANS HELD FOR SALE. (ACCOUNT RB0075)
Report loans that meet the criteria for held for sale accounting in accordance with
GAAP. As described throughout §702.104(c)(2), loans held for sale must be
reported in their respective loan categories. Thus, this item must be adjusted to
zero, as described below.
•
•
The Total from Schedules column is auto-populated with the amount from
Account 003.
The Adjustments to Totals column (RB0075) is auto-populated with a
negative amount equal to Account 003 to completely offset that amount. This
adjustment must be offset in another line item of this form.
27. LESS: ALLOWANCE FOR CREDIT LOSSES (LOANS). (ACCOUNTS RB0177, RB0076, RB0077, AND RB0078)
Allowance for credit losses on loans is not subject to risk-weighting. As such, it is
reported in the zero percent risk weight category to ensure that total assets match
the Call Report.
•
•
The Total from Schedules column (RB0177) is auto-calculated as the sum of
the amounts reported in Accounts 719 and AS0048.
In the Adjustments to Totals column (RB0076), enter amount of adjustments
to increase or decrease this line item for purposes of categorizing for riskweighting. Adjustments to this line should be offset in another line item of
this form.
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The Totals for Risk-Weighting column (RB0077) is auto-calculated as the sum
of the asset allocations from the risk weight categories. To ensure complete
allocation of assets, it also must equal the sum of the Totals from Schedules
and the Adjustments to Totals columns.
Category 1—zero percent risk weight (RB0078) is auto-calculated as the
amount from Account RB0077.
28. TOTAL LOANS. (ACCOUNTS RB0079, RB0080, RB0081, RB0082, RB0083, RB0084, RB0085, RB0086,
AND RB0087)
This row is auto-calculated as the sum of the amounts reported in each risk weight
allocation column for loans less the allowance row.
OTHER ASSETS
29. OTHER ASSETS. (ACCOUNTS RB0088, RB0089, RB0090, RB0091, RB0092, RB0093, RB0094, RB0095,
RB0096, RB0097, AND RB0098)
Report other assets that do not meet the criteria for securities or other
investments.
•
•
•
•
•
The Total from Schedules column (RB0088) is auto-calculated with the sum
of amounts reported in Accounts 798A, 007, 008, 794, and AS0036.
In the Adjustments to Totals column (RB0089), enter amount of adjustments
to increase or decrease this line item for purposes of categorizing for riskweighting. Adjustments to this line should be offset in another line item of
this form.
The Totals for Risk-Weighting column (RB0090) is auto-calculated as the sum
of the asset allocations from the risk weight categories. To ensure complete
allocation of assets, it also must equal the sum of the Totals from Schedules
and the Adjustments to Totals columns.
In Category 1—zero percent risk weight (RB0091), include:
o The NCUSIF deposit, which will be auto-populated with the amount
reported in Account 794.
o Goodwill (net of excluded goodwill) from page 24, which will be autocalculated as the amount reported in Account 009D2 less RB0006.
o Other intangible assets (net of excluded intangible assets) from page
24, which will be auto-calculated as the amount reported in Account
AS0032 less RB0007. Other intangible assets excludes servicing assets
and goodwill. See §702.2.
o Mortgage servicing assets in excess of 25% of the amount reported in
Account RB0010.
In Category 5—100 percent risk weight (RB0092), include:
o The outstanding balance (net of government guarantees), including
loans held for sale, of loans to CUSOs. Treatment of this item is
defined in §702.104(c)(2)(v)(A)(5).
o The exposure amount of general account permanent insurance.
Treatment of this item is defined in §702.104(c)(2)(v)(B)(6).
o All other assets listed on the statement of financial condition not
specifically assigned a different risk weight under this subpart.
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Treatment of this item is defined in §702.104(c)(2)(v)(C) including
accrued interest reported in Accounts 009A and 009B.
o Exposure amount of equity investments in unconsolidated CUSOs if
your credit union meets the non-significant equity exposure provision
as outlined in §702.104(c)(3)(i)(B).
In Category 6—150 percent risk weight (RB0093), include the exposure
amount of equity investments in unconsolidated CUSOs if your credit union
does not meet the non-significant equity exposure provision as outlined in
§702.104(c)(3)(i)(B). Treatment of this line item is defined in
§702.104(c)(2)(vi)(B)(2).
In Category 7—250 percent risk weight (RB0094), include the carrying value
of mortgage servicing assets not deducted from the RBC numerator. As
defined in §702.104(b), this equals mortgage servicing assets as defined in
§702.2, limited to 25% of the Total Risk-Based Capital Before Mortgage
Servicing Assets Deduction amount calculated in Account RB0010. Treatment
of this line item is defined in §702.104(c)(2)(vii).
In Category 8—300 percent risk weight (RB0095), include the exposure
amount of separate account insurance, if not using the look-through
approach. Treatment of this item is defined in §702.104(c)(2)(viii)(C).
In Category 10—1,250 percent risk weight (RB0096), include the exposure
amount of any subordinated tranche of any investment that belongs with
other assets, if not using the gross-up approach. This item is also included in
Securities and Other Investments for investment funds that do not belong
with Other Assets. Treatment of this item is defined in §702.104(c)(2)(x).
In the Alternative Risk Weights columns, follow the instructions in Appendix A
to §702, to apply the look-through approach for investment funds and/or the
gross-up approach for subordinated or non-subordinated tranches of
investments, if desired. Report the weighted average risk weight for all
investments in the Risk Weight column (RB0097) and the total dollar amount
of the funds in the Asset Amount column (RB0098). Enter whole percentages
for the Risk Weight in Account RB0097, for example enter 1234 for
1234.78%.
30. TOTAL ON-BALANCE SHEET ASSETS BY RISK WEIGHT. (ACCOUNTS RB0099, RB0100, RB0101, RB0102,
RB0103, RB0104, RB0105, RB0106, RB0107, RB0108, RB0109, RB0110, AND RB0111)
This row is auto-calculated as the sum of the amounts reported in each risk weight
allocation column for cash, investments, and loans.
31. TOTAL RISK-WEIGHTED ASSETS – ON-BALANCE SHEET. (ACCOUNTS RB0112, RB0113, RB0114, RB0115,
RB0116, RB0117, RB0118, RB0119, RB0120, RB0121, AND RB0122)
This row is auto-calculated as the sum of the amounts reported in each risk weight
allocation column for cash, investments, and loans, multiplied by the applicable risk
weights.
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NCUA FORM 5300 – PAGES 27 AND 28
Schedule I – Risk-Based Capital Ratio Calculation
PART III – DENOMINATOR
OFF-BALANCE SHEET AND DERIVATIVE EXPOSURES
The auto-populated amount in the Totals for Risk-Weighting column is net of any
related valuation allowance. The amount reported in the Credit Equivalent Risk
Weight Allocations columns must also be reported net of any related valuation
allowance.
TOTAL CONDITIONALLY CANCELABLE UNFUNDED COMMITMENTS:
32. UNFUNDED COMMITMENT – COMMERCIAL LOANS. (ACCOUNTS RB0123 AND RB0124)
•
•
•
The Totals for Risk-Weighting column is auto-populated with the total of
conditionally cancelable unfunded commitments for commercial loans from
Account LQ0014.
The Credit Equivalent Amount (RB0123), defined as the percentage used to
assign a credit exposure equivalent amount for selected off-balance sheet
accounts, is auto-calculated as the sum of the asset allocations from the risk
weight categories. To ensure complete allocation of assets, it also must
equal the amount in the Totals for Risk-Weighting column multiplied by the
applicable Credit Conversion Factor of 50%.
In Category 7—100 percent risk weight (RB0124), include conditionally
cancelable unfunded commitments for commercial loans multiplied by the
applicable Credit Conversion Factor of 50%. Treatment of this item is defined
in §702.104(c)(4)(iii)(A).
33. UNFUNDED COMMITMENT – CONSUMER LOANS – SECURED AND REAL ESTATE. (ACCOUNTS RB0125,
RB0126, RB0127, AND RB0128)
•
•
•
•
The Totals for Risk-Weighting column is auto-populated with the total of
conditionally cancelable unfunded commitments for first-lien and junior-lien
residential real estate from Account LQ0015.
The Credit Equivalent Amount (RB0125), defined as the percentage used to
assign a credit exposure equivalent amount for selected off-balance sheet
accounts, is auto-calculated as the sum of the asset allocations from the risk
weight categories. To ensure complete allocation of assets, it also must
equal the amount in the Totals for Risk-Weighting column multiplied by the
applicable Credit Conversion Factor of 10%.
In Category 5—50 percent risk weight (RB0126), include conditionally
cancelable unfunded commitments for first-lien residential real estate loans
multiplied by the applicable Credit Conversion Factor of 10%. Treatment of
this item is defined in §702.104(c)(4)(iii)(B).
In Category 6—75 percent risk weight (RB0127), include conditionally
cancelable unfunded commitments for all secured consumer loans multiplied
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by the applicable Credit Conversion Factor of 10%. Treatment of this item is
defined in §702.104(c)(4)(iii)(D).
In Category 7—100 percent risk weight (RB0128), include conditionally
cancelable unfunded commitments for junior-lien residential real estate loans
multiplied by the applicable Credit Conversion Factor of 10%. Treatment of
this item is defined in §702.104(c)(4)(iii)(C).
34. UNFUNDED COMMITMENT – CONSUMER LOANS – UNSECURED. (ACCOUNTS RB0129 AND RB0130)
•
•
•
The Totals for Risk-Weighting column is auto-populated with the total of
conditionally cancelable unfunded commitments for unsecured consumer
loans from Account LQ0016.
The Credit Equivalent Amount (RB0129), defined as the percentage used to
assign a credit exposure equivalent amount for selected off-balance sheet
accounts, is auto-calculated as the sum of the asset allocations from the risk
weight categories. To ensure complete allocation of assets, it also must
equal the amount in Totals for Risk-Weighting multiplied by the applicable
Credit Conversion Factor of 10%.
In Category 7—100 percent risk weight (RB0130), include conditionally
cancelable unfunded commitments for unsecured consumer loans multiplied
by the applicable Credit Conversion Factor of 10%. Treatment of this item is
defined in §702.104(c)(4)(iii)(E).
35. FEDERAL HOME LOAN BANK UNDER THE MPF PROGRAM. (ACCOUNTS RB0131 AND RB0132)
•
•
•
The Totals for Risk-Weighting column is auto-populated with the total of
loans transferred to a Federal Home Loan Bank (FHLB) under the mortgage
partnership finance (MPF) program from Account LQ0021. MPF program
means a Federal Home Loan Bank program through which loans are
originated by a depository institution that are purchased or funded by the
Federal Home Loan Banks, where the depository institution receives fees for
managing the credit risk of the loans. The credit risk must be shared between
the depository institution and the Federal Home Loan Banks.
The Credit Equivalent Amount (RB0131), defined as the percentage used to
assign a credit exposure equivalent amount for selected off-balance sheet
accounts, is auto-calculated as the sum of the asset allocations from the risk
weight categories. To ensure complete allocation of assets, it also must
equal the amount in Totals for Risk-Weighting multiplied by the applicable
Credit Conversion Factor of 20%.
In Category 5—50 percent risk weight (RB0132), include the outstanding
balance of loans transferred to FHLB under the MPF program multiplied by
the applicable Credit Conversion Factor of 20%. Treatment of this item is
defined in §702.104(c)(4)(i).
36. ALL OTHER OFF-BALANCE SHEET EXPOSURES. (ACCOUNTS RB0133, RB0134, RB0135, RB0136, RB0137,
RB0138, AND RB0139)
•
The Totals for Risk-Weighting column (RB0133) is auto-calculated with the
total of loans transferred with limited recourse or other seller-provided credit
enhancements, financial standby letters of credit, forward agreements that
are not derivative contracts, sold credit protection through guarantees and
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•
•
•
•
NCUA CALL REPORT FORM – PAGES 27 AND 28
SCHEDULE I - RISK-BASED CAPITAL RATIO CALCULATION
credit derivatives, off-balance sheet securitization exposures, securities
borrowing or lending activities, and any other off-balance sheet exposures
not specifically listed but meeting the definition of commitments from
Accounts LQ0020, LQ20022, LQ0023, LQ0026, LQ0027, LQ0028, LQ0029,
and LQ2030.
The Credit Equivalent Amount (RB0134), defined as the percentage used to
assign a credit exposure equivalent amount for selected off-balance sheet
accounts, is auto-calculated as the sum of the asset allocations from the risk
weight categories. To ensure complete allocation of assets, it also must
equal the amount in Totals for Risk-Weighting multiplied by the applicable
Credit Conversion Factor of 100%.
In Category 5—50 percent risk weight (RB0135), include first-lien residential
real estate loans transferred with limited recourse multiplied by the
applicable Credit Conversion Factor of 100%. Treatment of this item is
defined in §702.104(c)(4)(ii)(B).
In Category 6—75 percent risk weight (RB0136), include all secured
consumer loans transferred with limited recourse multiplied by the applicable
Credit Conversion Factor of 100%. Treatment of this item is defined in
§702.104(c)(4)(ii)(D).
In Category 7—100 percent risk weight (RB0137), include the following
multiplied by the applicable Credit Conversion Factor of 100%:
o Commercial loans transferred with limited recourse. Treatment of this
item is defined in §702.104(c)(4)(ii)(A).
o Junior-lien residential real estate loans transferred with limited
recourse. Treatment of this item is defined in §702.104(c)(4)(ii)(C).
o Unsecured consumer loans transferred with limited recourse.
Treatment of this item is defined in §702.104(c)(4)(ii)(E).
o Financial Standby Letters of Credit. Treatment of this item is defined in
§702.104(c)(4)(iv).
o Forward Agreements that are not derivative contracts. Treatment of
this item is defined in §702.104(c)(4)(v).
o Sold Credit Protection through guarantees. Treatment of this item is
defined in §702.104(c)(4)(vi).
o Securities Borrowing of Lending transactions. Alternatively, credit
union may recognize the credit risk mitigation benefits of financial
collateral, as defined under 12 CFR 324.2, by risk weighting the
collateralized portion of the exposure under the applicable provisions
of 12 CFR 324.35 or 324.37 in Category Alternative Risk Weights.
Treatment of this item is defined in §702.104(c)(4)(viii).
o Off-balance sheet portion of repurchase transactions. Alternatively, a
credit union may recognize the credit risk mitigation benefits of
financial collateral, as defined by 12 CFR 324.2, by risk weighting the
collateralized portion of the exposure under the applicable provisions
of 12 CFR 324.35 or 324.37 in Category Alternative Risk Weights.
Treatment of this item is defined in §702.104(c)(4)(iv).
o All other off-balance sheet exposures not specifically listed, but meet
the definition of Commitments. Treatment of this item is defined in
§702.104(c)(4)(x).
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In the Alternative Risk Weights columns, include the items listed below with
the weighted average risk weight in the Risk Weight column (RB0138) and
the total exposure amount in the Exposure Amount column (RB0139)
multiplied by the applicable Credit Conversion Factor of 100%:
o Sold Credit Protection through credit derivatives. Treatment of this
item is defined in §702.104(c)(4)(vi).
o Off-balance-sheet securitization exposures. Treatment of this item is
defined in §702.104(c)(4)(vii).
37. OVER-THE-COUNTER DERIVATIVES. (ACCOUNTS RB0140, RB0141, RB0142, RB0143, RB0144, RB0145,
RB0146, AND RB0147)
See §702.105 for calculation methodology of the Credit Equivalent Amount
(RB0140) and allocations to the following:
•
•
•
•
•
•
•
Category
Category
Category
Category
Category
Category
Category
1—zero percent risk weight (RB0141)
2—2 percent risk weight (RB0142)
3—4 percent risk weight (RB0143)
4—20 percent risk weight (RB0144)
5—50 percent risk weight (RB0145)
6—75 percent risk weight (RB0146)
7—100 percent risk weight (RB0147)
38. CENTRALLY CLEARED DERIVATIVES. (ACCOUNTS RB0148, RB0149, RB0150, RB0151, AND RB0152)
See §702.105 for calculation methodology of the Credit Equivalent Amount
(RB0148) and allocations to the following:
•
•
•
•
Category
Category
Category
Category
1—zero percent risk weight (RB0149)
2—2 percent risk weight (RB0150)
3—4 percent risk weight (RB0151)
4—20 percent risk weight (RB0152)
39. TOTAL OFF-BALANCE SHEET AND DERIVATIVE CREDIT EQUIVALENT AMOUNTS.(ACCOUNTS RB0153,
RB0154, RB0155, RB0156, RB0157, RB0158, RB0159, RB0160, AND RB0161)
This row is auto-calculated as the sum of the amounts reported in each risk weight
allocation column for all off-balance sheet and derivative credit equivalent amounts.
40. TOTAL RISK-WEIGHTED ASSETS – OFF-BALANCE SHEET AND DERIVATIVE EXPOSURES.(ACCOUNTS RB0162,
RB0163, RB0164, RB0165, RB0166, RB0167, RB0168, AND RB0169)
This row is auto-calculated as the sum of the amounts reported in each risk weight
allocation column for all off-balance sheet and derivative credit equivalent amounts,
multiplied by the applicable risk weights.
41. TOTAL ON-BALANCE SHEET ASSETS AND OFF-BALANCE SHEET AND DERIVATIVE CREDIT EQUIVALENT
AMOUNTS. (ACCOUNT RB0170)
This field is auto-calculated as the sum of on-balance sheet assets (RB0099) and
off-balance sheet credit equivalent amounts (RB0153) prior to application of risk
weights.
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SCHEDULE I - RISK-BASED CAPITAL RATIO CALCULATION
42. TOTAL RISK-WEIGHTED ASSETS. (ACCOUNT RB0171)
This field is auto-calculated as the sum of risk-weighted on-balance sheet assets
(RB0112) and risk-weighted off-balance sheet credit equivalent amounts (RB0162).
43. TOTAL RISK-BASED CAPITAL RATIO. (ACCOUNT RB0172)
This field is auto-calculated as Total Risk-Based Capital Numerator (RB0012)
divided by Total Risk-Weighted Assets (RB0171).
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DEFINITIONS
NCUA CALL REPORT FORM
DEFINITIONS
Term
Definition
Aggregate cash outlay
The aggregate amount of cash paid out by the
credit union to acquire an ownership interest in the
CUSO. Credit unions required under GAAP to report
their investment in a CUSO on the equity basis are
not penalized for exceeding their “investment in
and loans to” CUSO limit as a result of the CUSO
operating profitably and the value of the
investment increasing. Unimpaired aggregate cash
outlay is the means by which the regulatory
limitation is measured.
Return to instructions
Cash on Deposit
Funds on deposit at financial institutions that have
no withdrawal restrictions or other provisions
preventing funds from being readily accessible for
use in operations. Return to instructions
Cash Items in Process of
Collection (CIPC)
Cash items in process of collection include:
1. Checks or drafts in process of collection that
are drawn on another depository institution
(or on a Federal Reserve Bank) and that are
payable immediately upon presentation in
the United States. This includes: (a) Checks
or drafts drawn on other institutions that
have already been forwarded for collection
but for which the reporting credit union has
not yet been given credit ("cash letters").
(b) Checks or drafts on hand that will be
presented for payment or forwarded for
collection on the following business day. (c)
Checks or drafts that have been deposited
with the reporting credit union’s
correspondent and for which the reporting
credit union has already been given credit,
but for which the amount credited is not
subject to immediate withdrawal ("ledger
credit" items). However, if the reporting
credit union has been given immediate
credit by its correspondent for checks or
drafts presented for payment or forwarded
for collection and if the funds on deposit are
subject to immediate withdrawal, the
amount of such checks or drafts is
considered part of the reporting credit
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Term
NCUA CALL REPORT FORM
DEFINITIONS
Definition
union’s balances due from depository
institutions.
2. Government checks drawn on the Treasurer
of the United States or any other
government agency that are payable
immediately upon presentation and that are
in process of collection.
3. Such other items in process of collection
that are payable immediately upon
presentation and that are customarily
cleared or collected as cash items by
depository institutions in the United States,
such as: (a) Redeemed United States
savings bonds and food stamps. (b)
Amounts associated with automated
payment arrangements in connection with
payroll deposits, federal recurring payments,
and other items that are credited to a
depositor's account prior to the payment
date to ensure that the funds are available
on the payment date. (c) Federal Reserve
deferred account balances until credit has
been received in accordance with the
appropriate time schedules established by
the Federal Reserve Banks. At that time,
such balances are considered part of the
reporting credit union’s balances due from
depository institutions. (d) Checks or drafts
drawn on another depository institution that
have been deposited in one office of the
reporting credit union and forwarded for
collection to another office of the reporting
credit union. (e) Brokers' security drafts and
commodity or bill-of-lading drafts payable
immediately upon presentation in the U.S.
Exclude from cash items in process of collection:
1. Cash items for which the reporting credit
union has already received credit, provided
that the funds on deposit are subject to
immediate withdrawal. The amount of such
cash items is considered part of the
reporting credit union’s balances due from
depository institutions.
2. Credit or debit card sales slips in process of
collection (report as noncash items in "All
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DEFINITIONS
Definition
other assets”). However, when the reporting
credit union has been notified that it has
been given credit, the amount of such sales
slips is considered part of the reporting
credit union’s balances due from depository
institutions.
3. Cash items not conforming to the definition
of in process of collection, whether or not
cleared through Federal Reserve Banks
(report in "All other assets”).
4. Commodity or bill-of-lading drafts (including
arrival drafts) not yet payable (because the
merchandise against which the draft was
drawn has not yet arrived), whether or not
deposit credit has been given.
Return to instructions
Charitable Donation
Accounts
NCUA regulations §721.3(b)(2) describes CDAs as
hybrid charitable and investment vehicles, which
satisfy the requirements of NCUA regulations
§721.3(b)(2)(i) through (vii), that credit unions
may fund as a means to provide charitable
contributions and donations to qualified charities.
Please see §721.3 of the NCUA regulations for
additional information.
Return to instructions
Club Accounts
May be either a term share or regular share
account and includes Christmas, holiday, or
vacation club accounts. Credit unions offering club
accounts must meet the requirements of NCUA
regulations part 707. See Truth In Savings
Appendix A and Appendix C to part 707.
Return to instructions
Construction or
Development Loans
A financing arrangement that enables the borrower
to acquire property or rights to property, including
land or structures, with the intent to construct or
renovate an income producing property, such as
residential housing for rental or sale, or a
commercial building, such as may be used for
commercial, agricultural, industrial, or other similar
purposes. It also means a financing arrangement
for the construction, major expansion or
renovation of various commercial property types.
See NCUA regulations §723.6.
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Term
NCUA CALL REPORT FORM
DEFINITIONS
Definition
Return to instructions
Consumer Credit
Credit extended to individuals for household,
family, and other personal expenditures, including
credit cards, and loans to individuals secured by
their personal residence, including home equity
and home improvement loans. See Appendix B to
part 741.
Return to instructions
Credit Union Service
Organization (CUSO)
A corporation or limited partnership that provides
services primarily to credit unions or members of
affiliated credit unions.
Return to instructions
Current
Means, with respect to any loan or lease, that the
loan or lease is less than 90 days past due, not
placed on non-accrual status, and not restructured.
See NCUA regulations §702.2.
Return to instructions
Debt Instrument
Securities issued by a Federal Agency that are not
secured by a specific asset. Mortgage backed
securities would not be in the debt instrument
category. Examples of debt instruments would
include discount notes, callable bonds, or bullet
maturity bonds. Reference securities, not secured
but referenced off a mortgage pool, would be
considered debt instruments.
Return to instructions
Federal Agency Securities
Securities that are issued by one of two entities
and defined as: (1) a security issued by a
Government corporation (wholly or partially owned
by the Government), usually with an unconditional
guarantee of the U.S. Government; and (2) a
security issued by a government sponsored
enterprise (GSE), often explicitly guaranteed only
by the issuer. SBA securities are included in this
category.
Return to instructions
Goodwill
An asset representing the future economic benefits
arising from other assets acquired in a business
combination that are not individually identified and
separately recognized.
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Term
NCUA CALL REPORT FORM
DEFINITIONS
Definition
Return to instructions
Government Sponsored
Enterprises (GSEs)
Government Sponsored Enterprises (GSEs) are
privately-owned, Congressionally-chartered
corporations established to provide funding to an
underserved sector of the economy. GSEs are
instrumentalities of the U.S. Government for
specific purposes; however, GSEs do not carry an
explicit guarantee of the U.S. Government.
GSEs that issue securities include, but may not be
limited to:
•
•
•
•
•
Federal National Mortgage Association
(FNMA or Fannie Mae);
Federal Home Loan Mortgage Corporation
(FHLMC or Freddie Mac);
Farm Credit System, including Federal Farm
Credit Bank (FFCB);
Federal Home Loan Bank System (FHLB);
and
Federal Agricultural Mortgage Corporation
(FAMC or Farmer Mac).
Return to instructions
Interest
Any payment to a member or to a member’s
account for the use of funds in a nondividendbearing account at a state-chartered credit union,
offered pursuant to state law.
Return to instructions
Interest Only
A loan that does not require the borrower to make
payments to reduce the principal for a specific
period.
Return to instructions
Loan participation
A loan where one or more eligible organizations
participate pursuant to a written agreement with
the originating lender, and the written agreement
requires the originating lender’s continuing
participation throughout the life of the loan. Refer
to NCUA regulations §701.22.
Return to instructions
Mortgage related securities
(MRSs)
Defined in § 3(a)(41) of the Securities Exchange
Act of 1934 (15 U.S.C. 78c(a)(41).
Return to instructions
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NCUA CALL REPORT FORM
DEFINITIONS
Term
Definition
PALs I
According to NCUA regulations §701.21(c)(7)(iii), a
Payday Alternative Loan (PALs I) is defined as a
closed-end loan with the following conditions:
1. The principal of the PALs I loan is not less
than $200 or more than $1,000;
2. The PALs I loan has a minimum maturity
term of one month and a maximum maturity
term of six months;
3. The Federal credit union does not make
more than three PALs I or PALs II loans in
any rolling six-month period to any one
borrower and makes no more than one PALs
I or II loans at a time to any borrower;
4. The Federal credit union must not roll-over
any PALs I or PALs II loans. The prohibition
against roll-overs does not apply to an
extension of the loan term within the
maximum loan terms in paragraph
(c)(7)(iii)(3) provided the Federal credit
union does not charge any additional fees or
extend any new credit;
5. The Federal credit union fully amortizes the
PALs I loan;
6. The Federal credit union requires the
borrower to be a member for at least one
month before receiving a PALs I loan;
7. The Federal credit union charges a
reasonable application fee to all members
applying for a new PALs I loan that reflects
the actual costs associated with processing
the application, but in no case may the
application fee exceed $20; and
8. The Federal credit union includes, in its
written lending policies, a limit on the
aggregate dollar amount of PALs I and PALs
II loans that does not exceed 20% of net
worth and implements appropriate
underwriting guidelines to minimize risk; for
example, requiring a borrower to verify
employment by providing at least two recent
pay stubs.
Return to Loans and Leases Instructions
Return to Delinquent Loans Instructions
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Term
NCUA CALL REPORT FORM
DEFINITIONS
Definition
Return to Loan Charge Offs & Recoveries
instructions
PALs II
According to NCUA regulations §701.21(c)(7)(iv),
a Payday Alternative Loan (PALs II) is defined as a
closed-end loan with the following conditions:
1. The principal of the loan is not more than
$2,000;
2. The loan has a minimum maturity term of
one month and a maximum maturity term of
12 months;
3. The Federal credit union does not make
more than three PALs I or II loans at a time
to any borrower;
4. The Federal credit union must not roll-over
any PALs I or PALs II loan. The prohibition
against roll-overs does not apply to an
extension of the loan term within the
maximum loan terms in paragraph
(c)(7)(iv)(A)(3) provided the Federal credit
union does not charge any additional fees or
extend any new credit;
5. The Federal credit union fully amortizes the
loan;
6. The Federal credit union charges a
reasonable application fee to all members
applying for a new PALs II loan that reflects
the actual costs associated with processing
the application, but that in no case exceeds
$20;
7. The Federal credit union does not assess a
fee or charge, including a non-sufficient
funds fee, on the borrower’s account
pursuant to the federal credit union’s
overdraft service in connection with any
PALs II loan; and
8. The Federal credit union includes, in its written
lending policies, a limit on the aggregate dollar
amount of PALs I and II loans made that does
not exceed an aggregate of 20% of net worth
and implements appropriate underwriting
guidelines to minimize risk; for example,
requiring a borrower to verify employment by
providing at least two recent pay stubs.
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Term
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DEFINITIONS
Definition
Return to Loans and Leases Instructions
Return to Delinquent Loans Instructions
Return to Loan Charge Offs & Recoveries
instructions
Past due
A loan determined to be delinquent in relation to
its contractual repayment terms, including formal
restructures, and must consider the time value of
money.
Return to instructions
Payment Option
A mortgage that allows the borrower to choose
among several different payment options each
month, usually during the first few years of the
loan. The options typically include a payment of
principal and interest, an interest only payment,
and a minimum payment.
Return to instructions
Purchased Credit Impaired
Loans (PCILs)
Loans that a credit union purchased or otherwise
acquired by completion of a transfer, including
those acquired in a purchase business combination
(merger), that meet certain criteria. Those criteria
include loans where (1) there is evidence of
deterioration of credit quality since the origination
of the loan and (2) it is probable, at the acquisition
date, that the credit union will be unable to collect
all contractually required payments receivable.
Return to instructions
Purchased Financial Assets
with Credit Deterioration
Acquired individual financial assets (or acquired
groups of financial assets with similar risk
characteristics) that as of the date of acquisition
have experienced a more-than-insignificant
deterioration in credit quality since origination, as
determined by an acquirer’s assessment. For
additional information, please see Accounting
Standards Update 2016-13, Financial Instruments
– Credit Losses (Topic 326) Measurement of Credit
Losses on Financial Instruments.
Return to instructions
Recorded Value
Report the value recorded on the credit union’s
books and records.
Return to instructions
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Remittance Transfer
NCUA CALL REPORT FORM
DEFINITIONS
An electronic transfer of funds requested by a
sender to a designated recipient that is sent by a
remittance transfer provider. The term applies
regardless of whether the sender holds an account
with the remittance transfer provider, and
regardless of whether the transaction is also an
“electronic fund transfer,” as defined in Regulation
E. See 12 CFR § 1005.30I and related commentary
for the full definition and examples.
Return to instructions
Remittance Transfer
Provider
Any person that provides remittance transfers for a
consumer in the normal course of its business,
regardless of whether the consumer holds an
account with such person. See 12 CFR §
1005.30(f) and related commentary for the full
definition and examples.
Return to instructions
Residential Property
A house, condominium unit, cooperative unit,
manufactured home (whether completed or under
construction), or unimproved land zoned for oneto-four family residential use. Excludes boats or
motor homes, even if used as a primary residence,
or timeshare property.
Return to instructions
Right-of-use asset
An agreement, contract, or part of a contract,
conveys to the lessee the right to control the use
of an asset over the life of an operating or finance
lease. Both classifications of leases will be
capitalized on the Statement of Financial Condition,
a right-of-use asset will be recognized along with a
corresponding liability for the lease obligation. The
Statement of Income and Expense treatment will
be different. For finance leases, amortization and
interest expense are presented separately. For
operating leases, there is only a single lease
expense reported on a straight-line basis. See ASC
Topic 842.
Return to instructions
Troubled debt restructured
“Troubled Debt Restructuring” means a
restructuring in which a credit union, for economic
or legal reasons related to a borrower's financial
difficulties, grants a concession to the borrower
that it would not otherwise consider. The
restructuring of a loan may include, but is not
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NCUA CALL REPORT FORM
DEFINITIONS
necessarily limited to: (1) the transfer from the
borrower to the credit union of real estate,
receivables from third parties, other assets, or an
equity interest in the borrower in full or partial
satisfaction of the loan; (2) a modification of the
loan terms, such as a reduction of the stated
interest rate, principal, or accrued interest or an
extension of the maturity date at a stated interest
rate lower than the current market rate for new
debt with similar risk; or (3) a combination of the
above.
A loan extended or renewed at a stated interest
rate equal to the current market interest rate for
new debt with similar risk is not to be reported as
a restructured troubled loan.
Return to CARES Act Loan Modifications
Return to TDR Reporting
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NCUA CALL REPORT FORM
INDEX
INDEX OF ACCOUNTS
002 ............................................42
022B ......................................... 54
003 ............................................25
022C1 ....................................... 51
007 ............................................27
022C2 ....................................... 51
008 ............................................27
022D ......................................... 51
009A ..........................................27
022T ......................................... 51
009B ..........................................28
023B ......................................... 54
009C ..........................................28
023C1 ....................................... 51
009D2 .................................27, 128
023C2 ....................................... 51
010 .....................................28, 124
023D ......................................... 51
010A ........................................ 121
023T ......................................... 51
010B ........................................ 121
024B ......................................... 51
010C ........................................ 121
025A ......................................... 25
013 ............................................29
025A1 ....................................... 44
013A ........................................ 106
025B ......................................... 25
013B1 ...................................... 106
025B1 ....................................... 44
013B2 ...................................... 106
026B ......................................... 51
014 ............................................32
027B ......................................... 51
018 ............................................30
028B ......................................... 51
018A ........................................ 106
031A ......................................... 45
018B1 ...................................... 106
031B ......................................... 45
018B2 ...................................... 106
031C ......................................... 45
020B ..........................................54
031D ......................................... 45
020C1 ........................................51
034E ......................................... 51
020C2 ........................................51
035E1........................................ 51
020D ..........................................51
035E2........................................ 51
020T ..........................................51
041B ......................................... 54
021B ..........................................54
041C1 ....................................... 51
021C1 ........................................51
041C2 ....................................... 51
021C2 ........................................51
041D ......................................... 51
021D ..........................................51
041E ......................................... 55
021T ..........................................51
041T ......................................... 51
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INDEX
042A5 ........................................78
099A5 ....................................... 78
042A6 ........................................79
099A6 ....................................... 79
042A7 ........................................81
099A7 ....................................... 81
042A8 ........................................82
099A8 ....................................... 82
042A9 ........................................83
1000F ........................................ 55
045B ..........................................51
1001F ........................................ 55
058A ........................................ 104
1004 ........................................ 120
058B1 ...................................... 104
1004A ...................................... 119
058B2 ...................................... 104
1004B ...................................... 120
058C ........................................ 104
1004C ...................................... 120
065A4 ...................................... 109
1030 ........................................ 116
067A2 ...................................... 109
1030C ...................................... 116
068A ........................................ 109
1050 ........................................ 113
069A ........................................ 109
1050A ...................................... 113
083 .......................................... 105
1051 ........................................ 113
084 .......................................... 105
1052 ........................................ 113
089B ..........................................51
1053 ........................................ 113
090A1 ........................................80
1054 ........................................ 113
090B1 ........................................83
1055 ........................................ 114
090C5 ........................................79
1056 ........................................ 114
090C6 ........................................80
1061 ......................................... 83
090C7 ........................................82
1061A ....................................... 83
090C8 ........................................83
1062 ......................................... 84
090H2 ........................................78
1062A ....................................... 84
090H3 ........................................81
1063 ......................................... 84
090J2 .........................................79
1063A ....................................... 84
090J3 .........................................82
110 ........................................... 33
090K2 ........................................79
115 ........................................... 33
090K3 ........................................82
116 ........................................... 34
090L2.........................................79
117 ........................................... 37
090L3.........................................82
119 ........................................... 33
090M .........................................78
120 ........................................... 33
090M1 ........................................81
127B ......................................... 51
153
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
128B ..........................................51
397 ........................................... 41
129B ..........................................51
397A ......................................... 40
130B ..........................................51
400A ......................................... 84
131 ............................................36
400A1 ....................................... 80
136 ............................................56
400B1 ....................................... 83
137 ............................................56
400C5 ....................................... 79
143A3 ........................................77
400C6 ....................................... 80
143A4 ........................................80
400C7 ....................................... 82
143B3 ........................................77
400C8 ....................................... 83
143B4 ........................................80
400H2 ....................................... 78
143C3 ........................................77
400H3 ....................................... 81
143C4 ........................................80
400J2 ........................................ 79
143D3 ........................................77
400J3 ........................................ 82
143D4 ........................................80
400L2 ........................................ 79
210 ............................................37
400L3 ........................................ 82
230 ............................................37
400M ......................................... 78
250 ............................................38
400M1 ....................................... 81
260 ............................................38
400P ......................................... 44
270 ............................................38
400T1 ........................................ 83
280 ............................................38
420A ......................................... 95
290 ............................................38
420B ......................................... 96
300 ............................................34
420C ......................................... 96
310 ............................................38
421 ........................................... 37
320 ............................................38
430 ........................................... 37
340 ............................................34
431 ........................................... 37
350 ............................................34
440 ........................................... 37
360 ............................................38
451 .......................................... 106
370 ............................................41
452 .......................................... 105
380 ............................................34
453 .......................................... 106
381 ............................................34
454 .......................................... 105
385 ............................................41
455 .......................................... 106
386B ..........................................43
457 .......................................... 106
396 ............................................40
458 .......................................... 105
154
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
460 .......................................... 106
550F......................................... 59
463A5 ........................................78
550T ......................................... 57
463A6 ........................................79
551 ........................................... 59
463A7 ........................................81
551C1 ....................................... 57
463A8 ........................................82
551C2 ....................................... 57
475A1 ........................................80
551D ......................................... 57
475B1 ........................................83
551E ......................................... 59
475C5 ........................................79
551F......................................... 59
475C6 ........................................80
551T ......................................... 57
475C7 ........................................82
562A ......................................... 43
475C8 ........................................83
562B ......................................... 43
475H2 ........................................78
563A ......................................... 42
475H3 ........................................81
564A ........................................ 110
475J2 .........................................79
564B ........................................ 110
475J3 .........................................82
565 ........................................... 42
475K2 ........................................79
566B ........................................ 110
475K3 ........................................82
567 ........................................... 61
475L2.........................................79
568 ........................................... 61
475L3.........................................82
595A ......................................... 41
475M .........................................78
595B ......................................... 42
475M1 ........................................81
602 ............................. 32, 119, 127
521 ............................................40
617A ......................................... 64
522 ............................................41
618A ......................................... 64
522A ..........................................40
630 .......................................... 106
523 ...................................... 41, 42
630A ........................................ 106
524 ...................................... 41, 42
630B1 ...................................... 106
525 ............................................43
630B2 ...................................... 106
526 ...................................... 41, 44
631 .......................................... 106
550 ............................................59
632 .......................................... 106
550C1 ........................................57
636 .......................................... 107
550C2 ........................................57
638 .......................................... 107
550D ..........................................57
639 .......................................... 107
550E ..........................................59
641 .......................................... 107
155
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
643 .......................................... 108
703A ......................................... 42
644 .......................................... 108
704A2 ....................................... 73
657 .......................................... 105
704C1 ....................................... 73
657A ........................................ 105
704C2 ....................................... 73
658 ............................. 30, 119, 127
704C3 ....................................... 73
658A ...................................30, 127
718A3 ....................................... 79
661A ..........................................38
718A4 ....................................... 82
668 ............................. 30, 119, 127
718A5 ....................................... 43
671 ............................................38
719 ........................................... 25
680 ............................................56
730A ......................................... 21
681 ............................................56
730B ......................................... 22
691 ............................................68
730B1 ....................................... 21
691B1 ........................................46
730B2 ....................................... 22
691C1 ........................................46
736 ........................................... 66
691C2 ........................................46
769A ......................................... 24
691L ..........................................68
769B ......................................... 24
691L2.........................................67
779 ........................................... 27
691L7.........................................67
779A ......................................... 66
691L8.........................................67
784A ......................................... 95
691L9.........................................67
788 ........................................... 95
691M .........................................68
789C ......................................... 96
691N ..........................................68
789D ......................................... 96
691N2 ........................................67
789E ........................................... 96
691N7 ........................................67
789E1 .......................................... 96
691N8 ........................................67
789E2 .......................................... 97
691N9 ........................................67
789F ........................................... 97
691P ..........................................46
789G ......................................... 97
691P1 ........................................46
789H ......................................... 97
691P2 ........................................46
794 .................................... 27, 128
698A ..........................................41
798A ......................................... 27
698C ..........................................42
798A1 ....................................... 26
700 .......................................... 122
798A2 ....................................... 26
701 .......................................... 122
798A3 ....................................... 27
156
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
798B1 ........................................26
880B1 ...................................... 106
798B2 ........................................26
880B2 ...................................... 106
801 ............................................87
881 .......................................... 104
811D ..........................................98
883A ........................................ 104
812C ..........................................98
883B1 ...................................... 104
814K ..........................................98
883B2 ...................................... 104
815C ..........................................98
883C ........................................ 104
816A ..........................................98
884 .......................................... 103
816B5 ........................................98
884C ........................................ 103
816T ..........................................98
884D ........................................ 104
818A ........................................ 102
885A ........................................ 103
819 ............................................66
885A1 ...................................... 103
820A ..........................................29
885A2 ...................................... 104
822C ..........................................98
885A3 ...................................... 103
825 ............................................29
885A4 ...................................... 104
851 .......................................... 111
900A1 ....................................... 80
852 .......................................... 112
900B1 ....................................... 83
853 .......................................... 112
900C5 ....................................... 79
860A ........................................ 104
900C6 ....................................... 80
860B1 ...................................... 104
900C7 ....................................... 82
860B2 ...................................... 104
900C8 ....................................... 83
860C ..........................................29
900H2 ....................................... 78
865A ........................................ 104
900H3 ....................................... 81
867A ........................................ 104
900J2 ........................................ 79
867B1 ...................................... 104
900J3 ........................................ 82
867B2 ...................................... 104
900K2 ....................................... 79
867C ........................................ 104
900K3 ....................................... 82
875 .......................................... 109
900K4 ....................................... 43
876 .......................................... 109
900L2 ........................................ 79
877 ......................................... 109
900L3 ........................................ 82
878 .......................................... 104
900M ......................................... 78
880 ............................................30
900M1 ....................................... 81
880A ........................................ 106
900P .................................... 41, 44
157
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
900T1 ........................................83
966 .......................................... 106
902 .......................................... 105
968 ...................................... 41, 42
902A ........................................ 105
971 ........................................... 55
906A ........................................ 106
993 ........................................... 40
906B1 ...................................... 106
994 ........................................... 41
906B2 ...................................... 106
994A ......................................... 40
906C ........................................ 106
995 ........................................... 61
908A ........................................ 106
996 ........................................... 30
908B1 ...................................... 106
997 .......................................... 120
908B2 ...................................... 106
998 ...................................121, 124
908C ........................................ 106
Account NW0004 ........................ 119
911 .......................................... 105
AS0003 ...................................... 22
911A ........................................ 105
AS0004 ...................................... 21
925A ........................................ 119
AS0005 ...................................... 21
926 .......................................... 110
AS0007 ...................................... 22
927 .......................................... 110
AS0008 ...................................... 22
928 .......................................... 110
AS0009 ...................................... 22
940 ............................. 30, 119, 127
AS0010 ...................................... 21
945A ..........................................30
AS0013 ...................................... 24
945B ..........................................31
AS0016 ...................................... 24
945C ..........................................31
AS0017 ...................................... 24
954 ............................................42
AS0022 ...................................... 26
956 ............................................61
AS0032 ............................... 27, 128
958 ...................................... 41, 42
AS0036 ...................................... 28
959A ..........................................42
AS0041 ...................................... 23
960B ..........................................43
AS0042 ...................................... 23
961A5 ........................................78
AS0048 ...................................... 25
961A6 ........................................79
AS0050 ...................................... 93
961A7 ........................................81
AS0051 ...................................... 93
961A8 ........................................82
AS0052 ...................................... 93
961A9 ........................................83
AS0053 ...................................... 93
963A ..........................................41
AS0054 ...................................... 93
963C ..........................................42
AS0055 ...................................... 22
158
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
AS0056 ......................................93
CH0027 ..................................... 58
AS0057 ......................................93
CH0028 ..................................... 58
AS0058 ......................................93
CH0029 ..................................... 58
AS0059 ......................................93
CH0030 ..................................... 58
AS0060 ......................................93
CH0031 ..................................... 58
AS0061 ......................................23
CH0032 ..................................... 58
AS0062 ......................................93
CH0033 ..................................... 58
AS0063 ......................................93
CH0034 ..................................... 58
AS0064 ......................................93
CH0035 ..................................... 59
AS0065 ......................................93
CH0036 ..................................... 59
AS0066 ......................................93
CH0037 ..................................... 59
AS0067 ......................................23
CH0038 ..................................... 59
AS0068 ......................................94
CH0039 ..................................... 59
AS0069 ......................................94
CH0040 ..................................... 59
AS0070 ......................................94
CH0041 ..................................... 59
AS0071 ......................................94
CH0042 ..................................... 59
AS0072 ......................................94
CM0099 ..................................... 83
AS0073 ......................................23
DL0002 ...................................... 51
BA0009 .................................... 114
DL0009 ...................................... 51
CH0007 ......................................57
DL0016 ...................................... 51
CH0008 ......................................57
DL0022 ...................................... 51
CH0015 ......................................57
DL0023 ...................................... 51
CH0016 ......................................57
DL0024 ...................................... 51
CH0017 ......................................57
DL0025 ...................................... 51
CH0018 ......................................57
DL0026 ...................................... 51
CH0019 ......................................57
DL0027 ...................................... 51
CH0020 ......................................57
DL0028 ...................................... 51
CH0021 ......................................58
DL0030 ...................................... 51
CH0022 ......................................58
DL0037 ...................................... 51
CH0023 ......................................58
DL0044 ...................................... 51
CH0024 ......................................58
DL0050 ...................................... 52
CH0025 ......................................58
DL0051 ...................................... 52
CH0026 ......................................58
DL0052 ...................................... 52
159
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
DL0053 ......................................52
DL0086 ...................................... 52
DL0054 ......................................52
DL0087 ...................................... 52
DL0055 ......................................52
DL0088 ...................................... 52
DL0056 ......................................52
DL0089 ...................................... 52
DL0057 ......................................52
DL0090 ...................................... 52
DL0058 ......................................52
DL0091 ...................................... 52
DL0059 ......................................52
DL0092 ...................................... 53
DL0060 ......................................52
DL0093 ...................................... 53
DL0061 ......................................52
DL0094 ...................................... 53
DL0062 ......................................52
DL0095 ...................................... 53
DL0063 ......................................52
DL0096 ...................................... 53
DL0064 ......................................52
DL0097 ...................................... 53
DL0065 ......................................52
DL0098 ...................................... 53
DL0066 ......................................52
DL0099 ...................................... 53
DL0067 ......................................52
DL0100 ...................................... 53
DL0068 ......................................52
DL0101 ...................................... 53
DL0069 ......................................52
DL0102 ...................................... 53
DL0070 ......................................52
DL0103 ...................................... 53
DL0071 ......................................52
DL0104 ...................................... 53
DL0072 ......................................52
DL0105 ...................................... 53
DL0073 ......................................52
DL0106 ...................................... 53
DL0074 ......................................52
DL0107 ...................................... 53
DL0075 ......................................52
DL0108 ...................................... 53
DL0076 ......................................52
DL0109 ...................................... 53
DL0077 ......................................52
DL0110 ...................................... 53
DL0078 ......................................52
DL0111 ...................................... 53
DL0079 ......................................52
DL0112 ...................................... 53
DL0080 ......................................52
DL0113 ...................................... 53
DL0081 ......................................52
DL0114 ...................................... 53
DL0082 ......................................52
DL0115 ...................................... 53
DL0083 ......................................52
DL0116 ...................................... 53
DL0084 ......................................52
DL0117 ...................................... 53
DL0085 ......................................52
DL0118 ...................................... 53
160
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
DL0119 ......................................53
DT0005..................................... 115
DL0120 ......................................53
DT0006..................................... 115
DL0121 ......................................53
DT0007..................................... 115
DL0122 ......................................53
DT0008..................................... 115
DL0123 ......................................53
DT0009..................................... 115
DL0124 ......................................53
DT0010..................................... 115
DL0125 ......................................53
DT0011..................................... 116
DL0126 ......................................53
DT0012..................................... 116
DL0127 ......................................53
DT0013..................................... 116
DL0128 ......................................53
DT0014..................................... 116
DL0129 ......................................53
DT0015..................................... 116
DL0130 ......................................53
DT0016..................................... 116
DL0131 ......................................53
EQ0009 ..................................... 31
DL0132 ......................................53
IN0001 ...................................... 64
DL0133 ......................................53
IN0002 ...................................... 64
DL0134 ......................................54
IN0003 ...................................... 64
DL0135 ......................................54
IN0004 ...................................... 64
DL0136 ......................................54
IN0005 ...................................... 64
DL0137 ......................................54
IN0006 ...................................... 64
DL0138 ......................................54
IN0007 ...................................... 64
DL0139 ......................................54
IN0008 ...................................... 64
DL0140 ......................................54
IS0005 ...................................... 33
DL0141 ......................................54
IS0011 ...................................... 34
DL0142 ......................................55
IS0012 ...................................... 34
DL0144 ......................................55
IS0013 ...................................... 34
DL0145 ......................................55
IS0016 ...................................... 35
DL0146 ......................................55
IS0017 ...................................... 35
DL0147 ......................................56
IS0020 ...................................... 36
DL0148 ......................................56
IS0029 ...................................... 37
DT0001 .................................... 115
IS0030 ...................................... 37
DT0002 .................................... 115
IS0046 ...................................... 36
DT0003 .................................... 115
IS0047 ...................................... 36
DT0004 .................................... 115
IS0048 ...................................... 36
161
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
IS0049 .......................................36
LQ0040 ..................................... 103
LC0047 ..................................... 103
LQ0043 ..................................... 103
LC0085 ..................................... 103
LQ0044 ..................................... 103
LI0003 .......................................29
LQ0045 ..................................... 103
LI0069 .......................................30
LQ0046 ..................................... 103
LN0050.......................................45
LQ0047 ..................................... 103
LN0051.......................................45
LQ0053 ..................................... 104
LN0052.......................................45
LQ0060 ..................................... 103
LN0053.......................................46
LQ0061 ..................................... 103
LN0054.......................................46
LQ0062 ..................................... 103
LN0055.......................................46
LQ0860 ..................................... 104
LN0056.......................................45
LR0001 ..................................... 124
LN0057.......................................45
LR0002 ..................................... 125
LQ0013 ......................................99
LR0003 ..................................... 125
LQ0014 ......................................99
LR0004 ..................................... 125
LQ0015 ......................................99
LR0005 ..................................... 125
LQ0016 ......................................99
LR0006 ..................................... 125
LQ0017 ......................................99
LR0007 ..................................... 125
LQ0018 ......................................99
LR0008 ..................................... 124
LQ0019 ......................................99
NV0001 ..................................... 85
LQ0020 ......................................99
NV0002 ..................................... 85
LQ0021 ......................................99
NV0003 ..................................... 85
LQ0022 .................................... 100
NV0004 ..................................... 85
LQ0023 .................................... 100
NV0013 ..................................... 85
LQ0024 .................................... 100
NV0014 ..................................... 85
LQ0025 .................................... 100
NV0015 ..................................... 85
LQ0026 .................................... 101
NV0016 ..................................... 85
LQ0027 .................................... 101
NV0017 ..................................... 85
LQ0028 .................................... 101
NV0018 ..................................... 85
LQ0029 .................................... 101
NV0019 ..................................... 85
LQ0030 .................................... 101
NV0020 ..................................... 85
LQ0035 .................................... 103
NV0021 ..................................... 85
LQ0039 .................................... 103
NV0022 ..................................... 85
162
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
NV0023 ......................................85
NV0056 ..................................... 87
NV0024 ......................................85
NV0057 ..................................... 87
NV0025 ......................................86
NV0058 ..................................... 87
NV0026 ......................................86
NV0059 ..................................... 87
NV0027 ......................................86
NV0060 ..................................... 87
NV0028 ......................................86
NV0061 ..................................... 87
NV0029 ......................................86
NV0062 ..................................... 87
NV0030 ......................................86
NV0063 ..................................... 87
NV0031 ......................................86
NV0064 ..................................... 87
NV0032 ......................................86
NV0065 ..................................... 87
NV0033 ......................................86
NV0066 ..................................... 87
NV0034 ......................................86
NV0067 ..................................... 87
NV0035 ......................................86
NV0068 ..................................... 87
NV0036 ......................................86
NV0069 ..................................... 87
NV0037 ......................................86
NV0070 ..................................... 87
NV0038 ......................................86
NV0071 ..................................... 87
NV0039 ......................................86
NV0072 ..................................... 87
NV0040 ......................................86
NV0073 ..................................... 87
NV0041 ......................................86
NV0074 ..................................... 87
NV0042 ......................................86
NV0075 ..................................... 87
NV0043 ......................................86
NV0076 ..................................... 87
NV0044 ......................................86
NV0077 ..................................... 87
NV0045 ......................................86
NV0078 ..................................... 87
NV0046 ......................................86
NV0079 ..................................... 87
NV0047 ......................................86
NV0080 ..................................... 87
NV0048 ......................................86
NV0081 ..................................... 87
NV0049 ......................................86
NV0083 ..................................... 87
NV0050 ......................................86
NV0084 ..................................... 87
NV0051 ......................................86
NV0087 ..................................... 89
NV0052 ......................................86
NV0088 ..................................... 89
NV0053 ......................................87
NV0089 ..................................... 89
NV0054 ......................................87
NV0090 ..................................... 89
NV0055 ......................................87
NV0091 ..................................... 89
163
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
NV0092 ......................................89
NV0145 ..................................... 94
NV0093 ......................................89
NV0146 ..................................... 94
NV0094 ......................................90
NV0153 ..................................... 94
NV0095 ......................................90
NV0154 ..................................... 94
NV0096 ......................................90
NV0155 ..................................... 94
NV0097 ......................................90
NV0156 ..................................... 94
NV0098 ......................................90
NV0157 ..................................... 94
NV0099 ......................................90
NV0158 ..................................... 94
NV0100 ......................................90
NV0159 ..................................... 95
NV0101 ......................................90
NV0160 ..................................... 95
NV0102 ......................................90
NV0161 ..................................... 95
NV0103 ......................................91
NV0162 ..................................... 95
NV0104 ......................................91
NV0169 ........................................ 96
NV0105 ......................................91
NV0170 ........................................ 96
NV0106 ......................................91
NV0172 ........................................ 96
NV0107 ......................................91
NV0173 ........................................ 96
NV0108 ......................................91
NW0001.................................... 117
NV0109 ......................................91
NW0002.................................... 117
NV0110 ......................................91
NW0010.................................... 121
NV0111 ......................................93
PC0001 ...................................... 62
NV0112 ......................................93
PC0002 ...................................... 62
NV0113 ......................................93
PC0003 ...................................... 62
NV0114 ......................................93
PC0004 ...................................... 62
NV0115 ......................................93
PC0005 ...................................... 62
NV0116 ......................................93
PC0006 ...................................... 62
NV0122 ......................................93
PC0007 ...................................... 63
NV0128 ......................................93
PC0008 ...................................... 63
NV0134 ......................................93
PC0009 ...................................... 63
NV0140 ......................................94
PC0010 ...................................... 63
NV0141 ......................................94
RB0001..................................... 127
NV0142 ......................................94
RB0002..................................... 127
NV0143 ......................................94
RB0003..................................... 127
NV0144 ......................................94
RB0004..................................... 127
164
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
RB0005 .................................... 127
RB0038..................................... 133
RB0006 .................................... 128
RB0039..................................... 134
RB0007 .................................... 128
RB0040..................................... 134
RB0008 .................................... 128
RB0041..................................... 134
RB0009 .................................... 128
RB0042..................................... 134
RB0010 .................................... 128
RB0043..................................... 134
RB0011 .................................... 129
RB0044..................................... 134
RB0012 .................................... 129
RB0045..................................... 134
RB0013 .................................... 130
RB0046..................................... 134
RB0014 .................................... 130
RB0047..................................... 134
RB0015 .................................... 130
RB0048..................................... 134
RB0016 .................................... 130
RB0049..................................... 134
RB0017 .................................... 130
RB0050..................................... 134
RB0018 .................................... 130
RB0051..................................... 134
RB0019 .................................... 130
RB0052..................................... 134
RB0020 .................................... 130
RB0053..................................... 134
RB0021 .................................... 130
RB0054..................................... 134
RB0022 .................................... 130
RB0055..................................... 134
RB0023 .................................... 130
RB0056..................................... 135
RB0024 .................................... 130
RB0057..................................... 135
RB0025 .................................... 130
RB0058..................................... 135
RB0026 .................................... 130
RB0059..................................... 135
RB0027 .................................... 130
RB0060..................................... 136
RB0028 .................................... 132
RB0061..................................... 136
RB0029 .................................... 132
RB0062..................................... 136
RB0030 .................................... 132
RB0063..................................... 136
RB0031 .................................... 132
RB0064..................................... 136
RB0032 .................................... 132
RB0065..................................... 136
RB0033 .................................... 132
RB0066..................................... 136
RB0034 .................................... 132
RB0067..................................... 136
RB0035 .................................... 133
RB0068..................................... 137
RB0036 .................................... 133
RB0069..................................... 137
RB0037 .................................... 133
RB0070..................................... 137
165
Version 2023.22024.1
DRAFT
NCUA CALL REPORT FORM
INDEX
RB0071 .................................... 137
RB0104..................................... 141
RB0072 .................................... 137
RB0105..................................... 141
RB0073 .................................... 137
RB0106..................................... 141
RB0074 .................................... 137
RB0107..................................... 141
RB0075 .................................... 138
RB0108..................................... 141
RB0076 .................................... 139
RB0109..................................... 141
RB0077 .................................... 139
RB0110..................................... 141
RB0078 .................................... 139
RB0111..................................... 141
RB0079 .................................... 139
RB0112..................................... 141
RB0080 .................................... 139
RB0113..................................... 141
RB0081 .................................... 139
RB0114..................................... 141
RB0082 .................................... 139
RB0115..................................... 141
RB0083 .................................... 139
RB0116..................................... 141
RB0084 .................................... 139
RB0117..................................... 141
RB0085 .................................... 139
RB0118..................................... 141
RB0086 .................................... 139
RB0119..................................... 141
RB0087 .................................... 139
RB0120..................................... 141
RB0088 .................................... 139
RB0121..................................... 141
RB0089 .................................... 139
RB0122..................................... 141
RB0090 .................................... 139
RB0123..................................... 142
RB0091 .................................... 139
RB0124..................................... 142
RB0092 .................................... 139
RB0125..................................... 142
RB0093 .................................... 139
RB0126..................................... 142
RB0094 .................................... 139
RB0127..................................... 142
RB0095 .................................... 139
RB0128..................................... 142
RB0096 .................................... 139
RB0129..................................... 143
RB0097 .................................... 139
RB0130..................................... 143
RB0098 .................................... 139
RB0131..................................... 143
RB0099 .................................... 141
RB0132..................................... 143
RB0100 .................................... 141
RB0133..................................... 144
RB0101 .................................... 141
RB0134..................................... 144
RB0102 .................................... 141
RB0135..................................... 144
RB0103 .................................... 141
RB0136..................................... 144
166
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
RB0137 .................................... 144
RB0170..................................... 146
RB0138 .................................... 144
RB0171..................................... 146
RB0139 .................................... 144
RB0172..............................122, 146
RB0140 .................................... 145
RB0177..................................... 139
RB0141 .................................... 145
RL0001 ...................................... 69
RB0142 .................................... 145
RL0002 ...................................... 69
RB0143 .................................... 145
RL0003 ...................................... 69
RB0144 .................................... 145
RL0004 ...................................... 69
RB0145 .................................... 145
RL0005 ...................................... 69
RB0146 .................................... 145
RL0006 ...................................... 69
RB0147 .................................... 145
RL0007 ...................................... 70
RB0148 .................................... 145
RL0008 ...................................... 70
RB0149 .................................... 145
RL0009 ...................................... 70
RB0150 .................................... 145
RL0010 ...................................... 70
RB0151 .................................... 145
RL0011 ...................................... 70
RB0152 .................................... 145
RL0012 ...................................... 70
RB0153 .................................... 145
RL0013 ...................................... 70
RB0154 .................................... 145
RL0014 ...................................... 70
RB0155 .................................... 145
RL0015 ...................................... 70
RB0156 .................................... 145
RL0016 ...................................... 70
RB0157 .................................... 145
RL0017 ...................................... 70
RB0158 .................................... 145
RL0018..................................... 70
RB0159 .................................... 145
RL0019..................................... 70
RB0160 .................................... 145
RL0020..................................... 70
RB0161 .................................... 145
RL0021 ...................................... 71
RB0162 .................................... 145
RL0022 ...................................... 71
RB0163 .................................... 145
RL0023 ...................................... 71
RB0164 .................................... 145
RL0024 ...................................... 71
RB0165 .................................... 145
RL0025 ...................................... 71
RB0166 .................................... 146
RL0026 ...................................... 71
RB0167 .................................... 146
RL0027 ...................................... 71
RB0168 .................................... 146
RL0028 ...................................... 71
RB0169 .................................... 146
RL0029 ...................................... 71
167
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
RL0030 .......................................71
SL0020 ...................................... 65
RL0031 .......................................71
SL0021 ...................................... 65
RL0032 .......................................71
SL0022 ...................................... 66
RL0033 .......................................71
SL0023 ...................................... 66
RL0034 .......................................71
SL0024 ...................................... 66
RL0035 .......................................72
SL0026 ...................................... 66
RL0036 .......................................72
SL0028 ...................................... 66
RL0037 .......................................72
SL0029 ...................................... 66
RL0038 .......................................72
SL0030 ...................................... 66
RL0039 .......................................72
SL0032 ...................................... 66
RL0040 .......................................72
SL0033 ...................................... 66
RL0041 .......................................72
SL0034 ...................................... 66
RL0042 .......................................72
SL0035 ...................................... 66
RL0043 .......................................72
SL0036 ...................................... 67
RL0044 .......................................72
SL0037 ...................................... 67
RL0045 .......................................72
SL0038 ...................................... 67
RL0046 .......................................72
SL0039 ...................................... 67
RL0047 .......................................72
SL0041 ...................................... 67
RL0048 .......................................72
SL0043 ...................................... 67
RL0050 .......................................73
SL0045 ...................................... 67
SH0013 .................................... 106
SL0047 ...................................... 67
SH0018 .................................... 106
SL0049 ...................................... 67
SH0880 .................................... 106
SL0051 ...................................... 67
SL0012 .......................................65
SL0053 ...................................... 67
SL0013 .......................................65
SL0055 ...................................... 67
SL0014 .......................................65
SL0056 ...................................... 67
SL0015 .......................................65
SL0057 ...................................... 67
SL0018 .......................................65
SL0058 ...................................... 67
SL0019 .......................................65
SL0059 ...................................... 67
002 ............................................41
008 ........................................... 26
003 ............................................24
009A ......................................... 26
007 ............................................26
009B ......................................... 27
168
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
009C ..........................................27
023D ......................................... 50
009D2 .................................26, 126
023T ......................................... 50
010 .....................................27, 122
024B ......................................... 50
010A ........................................ 119
025A ......................................... 24
010B ........................................ 119
025A1 ....................................... 43
010C ........................................ 119
025B ......................................... 24
013 ............................................28
025B1 ....................................... 43
013A ........................................ 104
026B ......................................... 50
013B1 ...................................... 104
027B ......................................... 50
013B2 ...................................... 104
028B ......................................... 50
014 ............................................31
031A ......................................... 44
018 ............................................29
031B ......................................... 44
018A ........................................ 104
031C ......................................... 44
018B1 ...................................... 104
031D ......................................... 44
018B2 ...................................... 104
034E ......................................... 50
020B ..........................................53
035E1........................................ 50
020C1 ........................................50
035E2........................................ 50
020C2 ........................................50
041B ......................................... 53
020D ..........................................50
041C1 ....................................... 50
020T ..........................................50
041C2 ....................................... 50
021B ..........................................53
041D ......................................... 50
021C1 ........................................50
041E ......................................... 54
021C2 ........................................50
041T ......................................... 50
021D ..........................................50
042A5 ....................................... 76
021T ..........................................50
042A6 ....................................... 77
022B ..........................................53
042A7 ....................................... 79
022C1 ........................................50
042A8 ....................................... 80
022C2 ........................................50
042A9 ....................................... 81
022D ..........................................50
045B ......................................... 50
022T ..........................................50
058A ........................................ 102
023B ..........................................53
058B1 ...................................... 102
023C1 ........................................50
058B2 ...................................... 102
023C2 ........................................50
058C ........................................ 102
169
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
065A4 ...................................... 107
1030 ........................................ 114
067A2 ...................................... 107
1030C ...................................... 114
068A ........................................ 107
1050 ........................................ 111
069A ........................................ 107
1050A ...................................... 111
083 .......................................... 103
1051 ........................................ 111
084 .......................................... 103
1052 ........................................ 111
089B ..........................................50
1053 ........................................ 111
090A1 ........................................78
1054 ........................................ 111
090B1 ........................................81
1055 ........................................ 112
090C5 ........................................77
1056 ........................................ 112
090C6 ........................................78
1061 ......................................... 81
090C7 ........................................80
1061A ....................................... 81
090C8 ........................................81
1062 ......................................... 82
090H2 ........................................76
1062A ....................................... 82
090H3 ........................................79
1063 ......................................... 82
090J2 .........................................77
1063A ....................................... 82
090J3 .........................................80
110 ........................................... 32
090K2 ........................................77
115 ........................................... 32
090K3 ........................................80
116 ........................................... 33
090L2.........................................77
117 ........................................... 36
090L3.........................................80
119 ........................................... 32
090M .........................................76
120 ........................................... 32
090M1 ........................................79
127B ......................................... 50
099A5 ........................................76
128B ......................................... 50
099A6 ........................................77
129B ......................................... 50
099A7 ........................................79
130B ......................................... 50
099A8 ........................................80
131 ........................................... 35
1000F ........................................54
136 ........................................... 55
1001F ........................................54
137 ........................................... 55
1004 ........................................ 118
143A3 ....................................... 75
1004A ...................................... 117
143A4 ....................................... 78
1004B ...................................... 118
143B3 ....................................... 75
1004C ...................................... 118
143B4 ....................................... 78
170
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
143C3 ........................................75
400H3 ....................................... 79
143C4 ........................................78
400J2 ........................................ 77
143D3 ........................................75
400J3 ........................................ 80
143D4 ........................................78
400L2 ........................................ 77
210 ............................................36
400L3 ........................................ 80
230 ............................................36
400M ......................................... 76
250 ............................................36
400M1 ....................................... 79
260 ............................................36
400P ......................................... 43
270 ............................................37
400T1 ........................................ 81
280 ............................................37
420A ......................................... 93
290 ............................................37
420B ......................................... 94
300 ............................................33
420C ......................................... 94
310 ............................................37
421 ........................................... 35
320 ............................................37
430 ........................................... 36
340 ............................................33
431 ........................................... 36
350 ............................................33
440 ........................................... 36
360 ............................................37
451 .......................................... 104
370 ............................................40
452 .......................................... 103
380 ............................................33
453 .......................................... 104
381 ............................................33
454 .......................................... 103
385 ............................................40
455 .......................................... 104
386B ..........................................42
457 .......................................... 104
396 ............................................39
458 .......................................... 103
397 ............................................40
460 .......................................... 104
397A ..........................................39
463A5 ....................................... 76
400A ..........................................82
463A6 ....................................... 77
400A1 ........................................78
463A7 ....................................... 79
400B1 ........................................81
463A8 ....................................... 80
400C5 ........................................77
475A1 ....................................... 78
400C6 ........................................78
475B1 ....................................... 81
400C7 ........................................80
475C5 ....................................... 77
400C8 ........................................81
475C6 ....................................... 78
400H2 ........................................76
475C7 ....................................... 80
171
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
475C8 ........................................81
562B ......................................... 42
475H2 ........................................76
563A ......................................... 41
475H3 ........................................79
564A ........................................ 108
475J2 .........................................77
564B ........................................ 108
475J3 .........................................80
565 ........................................... 41
475K2 ........................................77
566B ........................................ 108
475K3 ........................................80
567 ........................................... 59
475L2.........................................77
568 ........................................... 59
475L3.........................................80
595A ......................................... 40
475M .........................................76
595B ......................................... 41
475M1 ........................................79
602 ............................. 31, 117, 125
521 ............................................39
617A ......................................... 62
522 ............................................40
618A ......................................... 62
522A ..........................................39
630 .......................................... 104
523 ...................................... 40, 41
630A ........................................ 104
524 ...................................... 40, 41
630B1 ...................................... 104
525 ............................................42
630B2 ...................................... 104
526 ...................................... 40, 43
631 .......................................... 104
550 ............................................58
632 .......................................... 104
550C1 ........................................56
636 .......................................... 105
550C2 ........................................56
638 .......................................... 105
550D ..........................................56
639 .......................................... 105
550E ..........................................58
641 .......................................... 105
550F ..........................................58
643 .......................................... 106
550T ..........................................55
644 .......................................... 106
551 ............................................58
657 .......................................... 103
551C1 ........................................56
657A ........................................ 103
551C2 ........................................56
658 ............................. 29, 117, 125
551D ..........................................56
658A .................................. 29, 125
551E ..........................................58
661A ......................................... 37
551F ..........................................58
668 ............................. 29, 117, 125
551T ..........................................55
671 ........................................... 37
562A ..........................................42
680 ........................................... 55
172
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
681 ............................................55
730B ......................................... 21
691 ............................................66
730B1 ....................................... 20
691B1 ........................................45
730B2 ....................................... 21
691C1 ........................................45
736 ........................................... 64
691C2 ........................................45
769A ......................................... 23
691L ..........................................66
769B ......................................... 23
691L2.........................................65
779 ........................................... 26
691L7.........................................65
779A ......................................... 64
691L8.........................................65
784A ......................................... 93
691L9.........................................65
788 ........................................... 93
691M .........................................66
789C ......................................... 94
691N ..........................................66
789D ......................................... 94
691N2 ........................................65
789E ......................................... 94
691N7 ........................................65
789E1........................................ 94
691N8 ........................................65
789E2........................................ 95
691N9 ........................................65
789F ......................................... 95
691P ..........................................45
789G ......................................... 95
691P1 ........................................45
789H ......................................... 95
691P2 ........................................45
794 .................................... 26, 126
698A ..........................................40
798A ......................................... 26
698C ..........................................41
798A1 ....................................... 25
700 .......................................... 120
798A2 ....................................... 25
701 .......................................... 120
798A3 ....................................... 26
703A ..........................................41
798B1 ....................................... 25
704A2 ........................................71
798B2 ....................................... 25
704C1 ........................................71
801 ........................................... 85
704C2 ........................................71
811D ......................................... 96
704C3 ........................................71
812C ......................................... 96
718A3 ........................................77
814K ......................................... 96
718A4 ........................................80
815C ......................................... 96
718A5 ........................................42
816A ......................................... 96
719 ............................................24
816B5 ....................................... 96
730A ..........................................20
816T ......................................... 96
173
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
818A ........................................ 100
885A ........................................ 101
819 ............................................64
885A1 ...................................... 101
820A ..........................................28
885A2 ...................................... 102
822C ..........................................96
885A3 ...................................... 101
825 ............................................28
885A4 ...................................... 102
851 .......................................... 109
900A1 ....................................... 78
852 .......................................... 110
900B1 ....................................... 81
853 .......................................... 110
900C5 ....................................... 77
860A ........................................ 102
900C6 ....................................... 78
860B1 ...................................... 102
900C7 ....................................... 80
860B2 ...................................... 102
900C8 ....................................... 81
860C ..........................................28
900H2 ....................................... 76
865A ........................................ 102
900H3 ....................................... 79
867A ........................................ 102
900J2 ........................................ 77
867B1 ...................................... 102
900J3 ........................................ 80
867B2 ...................................... 102
900K2 ....................................... 77
867C ........................................ 102
900K3 ....................................... 80
875 .......................................... 107
900K4 ....................................... 42
876 .......................................... 107
900L2 ........................................ 77
877 ......................................... 107
900L3 ........................................ 80
878 .......................................... 102
900M ......................................... 76
880 ............................................29
900M1 ....................................... 79
880A ........................................ 104
900P .................................... 40, 43
880B1 ...................................... 104
900T1 ........................................ 81
880B2 ...................................... 104
902 .......................................... 103
881 .......................................... 102
902A ........................................ 103
883A ........................................ 102
906A ........................................ 104
883B1 ...................................... 102
906B1 ...................................... 104
883B2 ...................................... 102
906B2 ...................................... 104
883C ........................................ 102
906C ........................................ 104
884 .......................................... 101
908A ........................................ 104
884C ........................................ 101
908B1 ...................................... 104
884D ........................................ 102
908B2 ...................................... 104
174
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
908C ........................................ 104
Account NW0004 ........................ 117
911 .......................................... 103
AS0003 ...................................... 21
911A ........................................ 103
AS0004 ...................................... 20
925A ........................................ 117
AS0005 ...................................... 20
926 .......................................... 108
AS0007 ...................................... 21
927 .......................................... 108
AS0008 ...................................... 21
928 .......................................... 108
AS0009 ...................................... 21
940 ............................. 29, 117, 125
AS0010 ...................................... 20
945A ..........................................29
AS0013 ...................................... 23
945B ..........................................30
AS0016 ...................................... 23
945C ..........................................30
AS0017 ...................................... 23
954 ............................................41
AS0022 ...................................... 25
956 ............................................59
AS0032 ............................... 26, 126
958 ...................................... 40, 41
AS0036 ...................................... 27
959A ..........................................41
AS0041 ...................................... 22
960B ..........................................42
AS0042 ...................................... 22
961A5 ........................................76
AS0048 ...................................... 24
961A6 ........................................77
AS0050 ...................................... 91
961A7 ........................................79
AS0051 ...................................... 91
961A8 ........................................80
AS0052 ...................................... 91
961A9 ........................................81
AS0053 ...................................... 91
963A ..........................................40
AS0054 ...................................... 91
963C ..........................................41
AS0055 ...................................... 21
966 .......................................... 104
AS0056 ...................................... 91
968 ...................................... 40, 41
AS0057 ...................................... 91
971 ............................................54
AS0058 ...................................... 91
993 ............................................39
AS0059 ...................................... 91
994 ............................................40
AS0060 ...................................... 91
994A ..........................................39
AS0061 ...................................... 22
995 ............................................59
AS0062 ...................................... 91
996 ............................................29
AS0063 ...................................... 91
997 .......................................... 118
AS0064 ...................................... 91
998 ................................... 119, 122
AS0065 ...................................... 91
175
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
AS0066 ......................................91
CH0037 ..................................... 57
AS0067 ......................................22
CH0038 ..................................... 57
AS0068 ......................................92
CH0039 ..................................... 58
AS0069 ......................................92
CH0040 ..................................... 58
AS0070 ......................................92
CH0041 ..................................... 58
AS0071 ......................................92
CH0042 ..................................... 58
AS0072 ......................................92
CM0099 ..................................... 81
AS0073 ......................................22
CV0001...................................... 47
BA0009 .................................... 112
CV0002...................................... 47
CH0007 ......................................56
DL0002 ...................................... 50
CH0008 ......................................56
DL0009 ...................................... 50
CH0015 ......................................56
DL0016 ...................................... 50
CH0016 ......................................56
DL0022 ...................................... 50
CH0017 ......................................56
DL0023 ...................................... 50
CH0018 ......................................56
DL0024 ...................................... 50
CH0019 ......................................56
DL0025 ...................................... 50
CH0020 ......................................56
DL0026 ...................................... 50
CH0021 ......................................56
DL0027 ...................................... 50
CH0022 ......................................56
DL0028 ...................................... 50
CH0023 ......................................57
DL0030 ...................................... 50
CH0024 ......................................57
DL0037 ...................................... 50
CH0025 ......................................57
DL0044 ...................................... 50
CH0026 ......................................57
DL0050 ...................................... 51
CH0027 ......................................57
DL0051 ...................................... 51
CH0028 ......................................57
DL0052 ...................................... 51
CH0029 ......................................57
DL0053 ...................................... 51
CH0030 ......................................57
DL0054 ...................................... 51
CH0031 ......................................57
DL0055 ...................................... 51
CH0032 ......................................57
DL0056 ...................................... 51
CH0033 ......................................57
DL0057 ...................................... 51
CH0034 ......................................57
DL0058 ...................................... 51
CH0035 ......................................57
DL0059 ...................................... 51
CH0036 ......................................57
DL0060 ...................................... 51
176
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
DL0061 ......................................51
DL0094 ...................................... 52
DL0062 ......................................51
DL0095 ...................................... 52
DL0063 ......................................51
DL0096 ...................................... 52
DL0064 ......................................51
DL0097 ...................................... 52
DL0065 ......................................51
DL0098 ...................................... 52
DL0066 ......................................51
DL0099 ...................................... 52
DL0067 ......................................51
DL0100 ...................................... 52
DL0068 ......................................51
DL0101 ...................................... 52
DL0069 ......................................51
DL0102 ...................................... 52
DL0070 ......................................51
DL0103 ...................................... 52
DL0071 ......................................51
DL0104 ...................................... 52
DL0072 ......................................51
DL0105 ...................................... 52
DL0073 ......................................51
DL0106 ...................................... 52
DL0074 ......................................51
DL0107 ...................................... 52
DL0075 ......................................51
DL0108 ...................................... 52
DL0076 ......................................51
DL0109 ...................................... 52
DL0077 ......................................51
DL0110 ...................................... 52
DL0078 ......................................51
DL0111 ...................................... 52
DL0079 ......................................51
DL0112 ...................................... 52
DL0080 ......................................51
DL0113 ...................................... 52
DL0081 ......................................51
DL0114 ...................................... 52
DL0082 ......................................51
DL0115 ...................................... 52
DL0083 ......................................51
DL0116 ...................................... 52
DL0084 ......................................51
DL0117 ...................................... 52
DL0085 ......................................51
DL0118 ...................................... 52
DL0086 ......................................51
DL0119 ...................................... 52
DL0087 ......................................51
DL0120 ...................................... 52
DL0088 ......................................51
DL0121 ...................................... 52
DL0089 ......................................51
DL0122 ...................................... 52
DL0090 ......................................51
DL0123 ...................................... 52
DL0091 ......................................51
DL0124 ...................................... 52
DL0092 ......................................52
DL0125 ...................................... 52
DL0093 ......................................52
DL0126 ...................................... 52
177
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
DL0127 ......................................52
DT0015..................................... 114
DL0128 ......................................52
DT0016..................................... 114
DL0129 ......................................52
EQ0009 ..................................... 30
DL0130 ......................................52
IN0001 ...................................... 62
DL0131 ......................................52
IN0002 ...................................... 62
DL0132 ......................................52
IN0003 ...................................... 62
DL0133 ......................................52
IN0004 ...................................... 62
DL0134 ......................................53
IN0005 ...................................... 62
DL0135 ......................................53
IN0006 ...................................... 62
DL0136 ......................................53
IN0007 ...................................... 62
DL0137 ......................................53
IN0008 ...................................... 62
DL0138 ......................................53
IS0005 ...................................... 32
DL0139 ......................................53
IS0011 ...................................... 33
DL0140 ......................................53
IS0012 ...................................... 33
DL0141 ......................................53
IS0013 ...................................... 33
DL0142 ......................................54
IS0016 ...................................... 34
DL0144 ......................................54
IS0017 ...................................... 34
DL0145 ......................................54
IS0020 ...................................... 35
DL0146 ......................................54
IS0029 ...................................... 36
DT0001 .................................... 113
IS0030 ...................................... 36
DT0002 .................................... 113
IS0046 ...................................... 35
DT0003 .................................... 113
IS0047 ...................................... 35
DT0004 .................................... 113
LC0047 ..................................... 101
DT0005 .................................... 113
LC0085 ..................................... 101
DT0006 .................................... 113
LI0003 ....................................... 28
DT0007 .................................... 113
LI0069 ....................................... 29
DT0008 .................................... 113
LN0050 ...................................... 44
DT0009 .................................... 113
LN0051 ...................................... 44
DT0010 .................................... 113
LN0052 ...................................... 44
DT0011 .................................... 114
LN0053 ...................................... 45
DT0012 .................................... 114
LN0054 ...................................... 45
DT0013 .................................... 114
LN0055 ...................................... 45
DT0014 .................................... 114
LN0056 ...................................... 44
178
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
LN0057.......................................44
LR0002 ..................................... 123
LQ0013 ......................................97
LR0003 ..................................... 123
LQ0014 ......................................97
LR0004 ..................................... 123
LQ0015 ......................................97
LR0005 ..................................... 123
LQ0016 ......................................97
LR0006 ..................................... 123
LQ0017 ......................................97
LR0007 ..................................... 123
LQ0018 ......................................97
LR0008 ..................................... 122
LQ0019 ......................................97
NV0001 ..................................... 83
LQ0020 ......................................97
NV0002 ..................................... 83
LQ0021 ......................................97
NV0003 ..................................... 83
LQ0022 ......................................98
NV0004 ..................................... 83
LQ0023 ......................................98
NV0013 ..................................... 83
LQ0024 ......................................98
NV0014 ..................................... 83
LQ0025 ......................................98
NV0015 ..................................... 83
LQ0026 ......................................99
NV0016 ..................................... 83
LQ0027 ......................................99
NV0017 ..................................... 83
LQ0028 ......................................99
NV0018 ..................................... 83
LQ0029 ......................................99
NV0019 ..................................... 83
LQ0030 ......................................99
NV0020 ..................................... 83
LQ0035 .................................... 101
NV0021 ..................................... 83
LQ0039 .................................... 101
NV0022 ..................................... 83
LQ0040 .................................... 101
NV0023 ..................................... 83
LQ0043 .................................... 101
NV0024 ..................................... 83
LQ0044 .................................... 101
NV0025 ..................................... 84
LQ0045 .................................... 101
NV0026 ..................................... 84
LQ0046 .................................... 101
NV0027 ..................................... 84
LQ0047 .................................... 101
NV0028 ..................................... 84
LQ0053 .................................... 102
NV0029 ..................................... 84
LQ0060 .................................... 101
NV0030 ..................................... 84
LQ0061 .................................... 101
NV0031 ..................................... 84
LQ0062 .................................... 101
NV0032 ..................................... 84
LQ0860 .................................... 102
NV0033 ..................................... 84
LR0001 ..................................... 122
NV0034 ..................................... 84
179
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
NV0035 ......................................84
NV0068 ..................................... 85
NV0036 ......................................84
NV0069 ..................................... 85
NV0037 ......................................84
NV0070 ..................................... 85
NV0038 ......................................84
NV0071 ..................................... 85
NV0039 ......................................84
NV0072 ..................................... 85
NV0040 ......................................84
NV0073 ..................................... 85
NV0041 ......................................84
NV0074 ..................................... 85
NV0042 ......................................84
NV0075 ..................................... 85
NV0043 ......................................84
NV0076 ..................................... 85
NV0044 ......................................84
NV0077 ..................................... 85
NV0045 ......................................84
NV0078 ..................................... 85
NV0046 ......................................84
NV0079 ..................................... 85
NV0047 ......................................84
NV0080 ..................................... 85
NV0048 ......................................84
NV0081 ..................................... 85
NV0049 ......................................84
NV0083 ..................................... 85
NV0050 ......................................84
NV0084 ..................................... 85
NV0051 ......................................84
NV0087 ..................................... 87
NV0052 ......................................84
NV0088 ..................................... 87
NV0053 ......................................85
NV0089 ..................................... 87
NV0054 ......................................85
NV0090 ..................................... 87
NV0055 ......................................85
NV0091 ..................................... 87
NV0056 ......................................85
NV0092 ..................................... 87
NV0057 ......................................85
NV0093 ..................................... 87
NV0058 ......................................85
NV0094 ..................................... 88
NV0059 ......................................85
NV0095 ..................................... 88
NV0060 ......................................85
NV0096 ..................................... 88
NV0061 ......................................85
NV0097 ..................................... 88
NV0062 ......................................85
NV0098 ..................................... 88
NV0063 ......................................85
NV0099 ..................................... 88
NV0064 ......................................85
NV0100 ..................................... 88
NV0065 ......................................85
NV0101 ..................................... 88
NV0066 ......................................85
NV0102 ..................................... 88
NV0067 ......................................85
NV0103 ..................................... 89
180
Version 2023.22024.1
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NCUA CALL REPORT FORM
INDEX
NV0104 ......................................89
NV0169 ..................................... 94
NV0105 ......................................89
NV0170 ..................................... 94
NV0106 ......................................89
NV0172 ..................................... 94
NV0107 ......................................89
NV0173 ..................................... 94
NV0108 ......................................89
NW0001.................................... 115
NV0109 ......................................89
NW0002.................................... 115
NV0110 ......................................89
NW0010.................................... 119
NV0111 ......................................91
PC0001 ...................................... 60
NV0112 ......................................91
PC0002 ...................................... 60
NV0113 ......................................91
PC0003 ...................................... 60
NV0114 ......................................91
PC0004 ...................................... 60
NV0115 ......................................91
PC0005 ...................................... 60
NV0116 ......................................91
PC0006 ...................................... 60
NV0122 ......................................91
PC0007 ...................................... 61
NV0128 ......................................91
PC0008 ...................................... 61
NV0134 ......................................91
PC0009 ...................................... 61
NV0140 ......................................92
PC0010 ...................................... 61
NV0141 ......................................92
RB0001..................................... 125
NV0142 ......................................92
RB0002..................................... 125
NV0143 ......................................92
RB0003..................................... 125
NV0144 ......................................92
RB0004..................................... 125
NV0145 ......................................92
RB0005..................................... 125
NV0146 ......................................92
RB0006..................................... 126
NV0153 ......................................92
RB0007..................................... 126
NV0154 ......................................92
RB0008..................................... 126
NV0155 ......................................92
RB0009..................................... 126
NV0156 ......................................92
RB0010..................................... 126
NV0157 ......................................92
RB0011..................................... 127
NV0158 ......................................92
RB0012..................................... 127
NV0159 ......................................93
RB0013..................................... 128
NV0160 ......................................93
RB0014..................................... 128
NV0161 ......................................93
RB0015..................................... 128
NV0162 ......................................93
RB0016..................................... 128
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RB0017 .................................... 128
RB0050..................................... 132
RB0018 .................................... 128
RB0051..................................... 132
RB0019 .................................... 128
RB0052..................................... 132
RB0020 .................................... 128
RB0053..................................... 132
RB0021 .................................... 128
RB0054..................................... 132
RB0022 .................................... 128
RB0055..................................... 132
RB0023 .................................... 128
RB0056..................................... 133
RB0024 .................................... 128
RB0057..................................... 133
RB0025 .................................... 128
RB0058..................................... 133
RB0026 .................................... 128
RB0059..................................... 133
RB0027 .................................... 128
RB0060..................................... 134
RB0028 .................................... 130
RB0061..................................... 134
RB0029 .................................... 130
RB0062..................................... 134
RB0030 .................................... 130
RB0063..................................... 134
RB0031 .................................... 130
RB0064..................................... 134
RB0032 .................................... 130
RB0065..................................... 134
RB0033 .................................... 130
RB0066..................................... 134
RB0034 .................................... 130
RB0067..................................... 134
RB0035 .................................... 131
RB0068..................................... 135
RB0036 .................................... 131
RB0069..................................... 135
RB0037 .................................... 131
RB0070..................................... 135
RB0038 .................................... 131
RB0071..................................... 135
RB0039 .................................... 132
RB0072..................................... 135
RB0040 .................................... 132
RB0073..................................... 135
RB0041 .................................... 132
RB0074..................................... 135
RB0042 .................................... 132
RB0075..................................... 136
RB0043 .................................... 132
RB0076..................................... 137
RB0044 .................................... 132
RB0077..................................... 137
RB0045 .................................... 132
RB0078..................................... 137
RB0046 .................................... 132
RB0079..................................... 137
RB0047 .................................... 132
RB0080..................................... 137
RB0048 .................................... 132
RB0081..................................... 137
RB0049 .................................... 132
RB0082..................................... 137
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RB0083 .................................... 137
RB0116..................................... 139
RB0084 .................................... 137
RB0117..................................... 139
RB0085 .................................... 137
RB0118..................................... 139
RB0086 .................................... 137
RB0119..................................... 139
RB0087 .................................... 137
RB0120..................................... 139
RB0088 .................................... 137
RB0121..................................... 139
RB0089 .................................... 137
RB0122..................................... 139
RB0090 .................................... 137
RB0123..................................... 140
RB0091 .................................... 137
RB0124..................................... 140
RB0092 .................................... 137
RB0125..................................... 140
RB0093 .................................... 137
RB0126..................................... 140
RB0094 .................................... 137
RB0127..................................... 140
RB0095 .................................... 137
RB0128..................................... 140
RB0096 .................................... 137
RB0129..................................... 141
RB0097 .................................... 137
RB0130..................................... 141
RB0098 .................................... 137
RB0131..................................... 141
RB0099 .................................... 139
RB0132..................................... 141
RB0100 .................................... 139
RB0133..................................... 142
RB0101 .................................... 139
RB0134..................................... 142
RB0102 .................................... 139
RB0135..................................... 142
RB0103 .................................... 139
RB0136..................................... 142
RB0104 .................................... 139
RB0137..................................... 142
RB0105 .................................... 139
RB0138..................................... 142
RB0106 .................................... 139
RB0139..................................... 142
RB0107 .................................... 139
RB0140..................................... 143
RB0108 .................................... 139
RB0141..................................... 143
RB0109 .................................... 139
RB0142..................................... 143
RB0110 .................................... 139
RB0143..................................... 143
RB0111 .................................... 139
RB0144..................................... 143
RB0112 .................................... 139
RB0145..................................... 143
RB0113 .................................... 139
RB0146..................................... 143
RB0114 .................................... 139
RB0147..................................... 143
RB0115 .................................... 139
RB0148..................................... 143
183
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RB0149 .................................... 143
RL0009 ...................................... 68
RB0150 .................................... 143
RL0010 ...................................... 68
RB0151 .................................... 143
RL0011 ...................................... 68
RB0152 .................................... 143
RL0012 ...................................... 68
RB0153 .................................... 143
RL0013 ...................................... 68
RB0154 .................................... 143
RL0014 ...................................... 68
RB0155 .................................... 143
RL0015 ...................................... 68
RB0156 .................................... 143
RL0016 ...................................... 68
RB0157 .................................... 143
RL0017 ...................................... 68
RB0158 .................................... 143
RL0018 ...................................... 68
RB0159 .................................... 143
RL0019 ...................................... 68
RB0160 .................................... 143
RL0020 ...................................... 68
RB0161 .................................... 143
RL0021 ...................................... 69
RB0162 .................................... 143
RL0022 ...................................... 69
RB0163 .................................... 143
RL0023 ...................................... 69
RB0164 .................................... 143
RL0024 ...................................... 69
RB0165 .................................... 143
RL0025 ...................................... 69
RB0166 .................................... 144
RL0026 ...................................... 69
RB0167 .................................... 144
RL0027 ...................................... 69
RB0168 .................................... 144
RL0028 ...................................... 69
RB0169 .................................... 144
RL0029 ...................................... 69
RB0170 .................................... 144
RL0030 ...................................... 69
RB0171 .................................... 144
RL0031 ...................................... 69
RB0172 ............................. 120, 144
RL0032 ...................................... 69
RB0177 .................................... 137
RL0033 ...................................... 69
RL0001 .......................................67
RL0034 ...................................... 69
RL0002 .......................................67
RL0035 ...................................... 70
RL0003 .......................................67
RL0036 ...................................... 70
RL0004 .......................................67
RL0037 ...................................... 70
RL0005 .......................................67
RL0038 ...................................... 70
RL0006 .......................................67
RL0039 ...................................... 70
RL0007 .......................................68
RL0040 ...................................... 70
RL0008 .......................................68
RL0041 ...................................... 70
184
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INDEX
RL0042 .......................................70
SL0028 ...................................... 64
RL0043 .......................................70
SL0029 ...................................... 64
RL0044 .......................................70
SL0030 ...................................... 64
RL0045 .......................................70
SL0032 ...................................... 64
RL0046 .......................................70
SL0033 ...................................... 64
RL0047 .......................................70
SL0034 ...................................... 64
RL0048 .......................................70
SL0035 ...................................... 64
RL0050 .......................................71
SL0036 ...................................... 65
SH0013 .................................... 104
SL0037 ...................................... 65
SH0018 .................................... 104
SL0038 ...................................... 65
SH0880 .................................... 104
SL0039 ...................................... 65
SL0012 .......................................63
SL0041 ...................................... 65
SL0013 .......................................63
SL0043 ...................................... 65
SL0014 .......................................63
SL0045 ...................................... 65
SL0015 .......................................63
SL0047 ...................................... 65
SL0018 .......................................63
SL0049 ...................................... 65
SL0019 .......................................63
SL0051 ...................................... 65
SL0020 .......................................63
SL0053 ...................................... 65
SL0021 .......................................63
SL0055 ...................................... 65
SL0022 .......................................64
SL0056 ...................................... 65
SL0023 .......................................64
SL0057 ...................................... 65
SL0024 .......................................64
SL0058 ...................................... 65
SL0026 .......................................64
SL0059 ...................................... 65
185
Version 2023.22024.1
| File Type | application/pdf |
| File Title | Call Report Instructions |
| Author | NCUA |
| File Modified | 2023-11-16 |
| File Created | 2023-11-16 |