NCUA 5310 Corp Cal DRAFT Jan 2021 Corp CU Call Report

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Overview

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

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Sheet 1: Cover Page

OMB No. 3133-0067
DRAFT
NATIONAL CREDIT UNION ADMINISTRATION
ALEXANDRIA, VA 22314-3428
OFFICIAL BUSINESS
5310 CORPORATE CREDIT UNION CALL REPORT
FORM AND INSTRUCTIONS
MUST BE RECEIVED BY 27th OF THE MONTH
FOLLOWING THE CYCLE END DATE
THIS FORM IS EFFECTIVE 1/1/2017 UNTIL SUPERSEDED BY ANOTHER FORM
To the Board of Directors and Chief Executive Officer of the Credit Union:
This booklet contained the monthly 5310 Call Report effective January, 2021. All corporate credit unions must complete all applicable pages of this form within NCUA's online data collection system. Once you complete the non-financial data, you only need to update it the next reporting cycle if there are additions, changes, or deletions.
If you have non-technical questions, contact your National Credit Union Administration examiner, supervisory examiner or Office of National Examinations and Supervision, as appropriate. For technical questions, contact NCUA Customer Technical Support at (800) 827-3255 or servicedesk@NCUA.gov.
DRAFT

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Sheet 2: 1-SFC STMT FIN COND

STATEMENT OF FINANCIAL CONDITION
ASSETS				Amount		Acct Code
	1		Cash, Cash Equivalents & Balances Due			5378
			a. Deposits in Banks (U.S. and Foreign)			5370
			b. Federal Reserve Banks (Master Account non-fed funds)			5371
			c. Fed Funds Sold (U.S. Banks and CUs)			5424A
			d. Fed Funds Sold (Foreign Banks)			5425A
			e. Deposits in credit unions (corporate and NPCU)			5441
			f. Compensating Balances (U.S. Banks and CUs)			5424D
			g. Compensating Balances (Foreign Banks)			5425D
			h. Uncollected Funds from Banks			5374
			i. Uncollected Funds from Federal Reserve Banks			5375
			j. Other Items Due			5376
			k. Other Cash Items			5424E
			l. Other Cash (foreign)			5425E
	2		Total Investments			5439
			a. Total Debt Securities Held-to-Maturity			5450A
			a.1. If ASC 326 (CECL) was early adopted -please enter the amount of the Allowance for Credit Losses on HTM included in Account 5450A (above).			5450A1
			b. Total Debt Securities Available for Sale			5451
			c. Total Debt Securities in Trading Portfolio			5452
			d. Derivative Contracts (Fair Value of contracts with a gain)			5436
			e. Unconsolidated CUSO Investments			5900
			f. Retirement Investment Accounts			5437
			g. Securities purchased under agreement to resell			5426
			h. Certificates of Deposit (including SimpliCD)			5424B
			i. Certificates of Deposit (Foreign Banks)			5425B
			j. Other Investments			6694
	3		Loans - Net			5407
		a.	Guaranteed Loans to Member Credit Unions
			1. CLF Lines of Credit (NCUSIF Guaranteed)			5380
			2. Other			5382
		b.	Credit Union Loans	Member CU	Acct Code	Non-Member CU	Acct Code	Total	Acct Code
			1. Share Secured		5384		5390		6020
			2. Loans Secured by Other Collateral		5385		5391		6021
			3. Unsecured		5386		5392		6022
			4. Loans Derived from Securities Purchased from Members with Agreement to resell		5387				6023
			5. Other		5388		5393		6024

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

STATEMENT OF FINANCIAL CONDITION (CONTINUED)
ASSETS (CONTINUED)
	3
		c.	Loan Participations	Corp CU	Acct Code	NPCU	Acct Code	Other	Acct Code	Total	Acct Code
			1. Loan Participations Purchased		5395		6026		5396		6027
			2. Loan Participations Sold (Enter as Negative Amount)		5397		6028		6029		6030
		d.	All Other Loans		Amount		Acct Code
			1. Loans to Corporate CUSOs				5398
			2. Share Secured				5399
			3. Loans Secured by Other Collateral				5400
			4. Unsecured				5401
			5. Other				5403
		e.	Allowance for Loan and Lease Losses (leave blank if ASC 326 (CECL) was early adopted)				5406			x
		e.1	Allowance for Credit Losses on Loans and Leases if ASC 326 (CECL) was early adopted				5406A			x
	4		Fixed Assets (net)				5472
			a. Land and Building				5472A
			b. Data Processing Equipment				5472B
			c. Furniture and Equipment				5472C
			d. Leasehold Improvements				5472D
			e. Leased Assets				5472E
			f. Other Fixed Assets				5472F
	5		Goodwill and Intangibles				5901
			a. Goodwill				5474
			b. Intangibles				5475
	6		Accrued Income and Other Assets				5902
			a. Accrued Income on Loans				5473A
			b. Accrued Income on Investments				5473B
			c. Other Accrued Income				5473C
			d. Other Assets				5476
			e. NCUSIF Capitalization Deposit				5477
			TOTAL ASSETS				5600

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

STATEMENT OF FINANCIAL CONDITION (CONTINUED)
LIABILITIES
						Amount		Acct Code
	7	Borrowings						5479
			a. Borrowings from Other Corporates or Credit Unions					5479B
			b. Commercial Paper					5479D
			c. Pass-Through Borrowings as CLF Agent					5479F
			d. Corporate Securities Sold Under Agreement to Repurchase					5479I
			from Others for Arbitrage
			e. Members Securities Sold Under Agreement to Repurchase					5479J
			from Others for Arbitrage
			f. Corporate Securities Sold Under Agreement to Repurchase					5479M
			from Others for Liquidity
			g. Member Securities Sold Under Agreement to Repurchase					5479N
			from Others for Liquidity
			h. Fed Funds Purchased from Other Corporates					5479P
			i. Other Borrowings					5479C
	8	Accounts Payable						5480
	9	Uncollected Deposits						5481
	10	Dividends Payable on Shares and Certificates						5482
	11	Interest Payable on Borrowings						5483
	12	Derivative Contracts (Fair Value of contracts with a loss)						5484
	13	Other Liabilities						5485
		TOTAL LIABILITIES						5610
SHARES AND EQUITY
	14	TOTAL SHARES						5903
			Member
			a. Daily/Overnight Shares					5490A
			b. Money Market					5904
			c. Time Certificates					5490B
			d. Callable Certificates					5490H
			e. Other					5490I
			Subtotal					5490
			From Other Corporate Credit Unions
			f. Daily/Overnight Shares					5491A
			g. Time Certificates					5491B
			h. Other					5905
			Subtotal					5491
			Other
			i. Nonmember Credit Union Deposits					5493A
			j. Affiliate Deposits					5493B
			k. Non-Affiliate Deposits					5493C
			l. Natural Person Deposits					5493D
			Subtotal					5493

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

STATEMENT OF FINANCIAL CONDITION (CONTINUED)
SHARES AND EQUITY (CONTINUED)
	15	MEMBER CAPITAL						Amount	Acct Code
			a. Perpetual Contributed Capital (PCC)- Members						5500J
			b. PCC-Nonmembers						5500J1
				Balance	Acct Code	Amortized	Acct Code	Net	Acct Code
			c. Non-Perpetual Capital Accounts (NCA)		5906		5500L		5500K
	16	Corporate Reserves							5500B
	17	Undivided Earnings							5500H
	18	Other Reserves							5500C
	19	Equity Acquired in a Business Combination							5500D
	20	Miscellaneous Other Equity							6001H
	21	Accumulated Unrealized G/L on AFS Debt Securities							5500E
	22	Accumulated ASC 815 (FASB 133) Adjustments							5500F
	23	Other Comprehensive Income Items							5500G
	24	Accumulated Net Income/Loss							5500I
		TOTAL LIABILITIES, SHARES, AND EQUITY							5630
	25	Total Insured Shares ($250,000 Insurable Limit)							5495

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Sheet 6: 5-IS INC STMT

INCOME STATEMENT
INTEREST INCOME			Amount	Acct Code
1		Investment Income		5300
	a.	U.S. Government and Government Guaranteed Obligations		5301
	b.	Obligations of U.S. Government Sponsored Enterprises		5302
	c.	Federal Reserve Bank Interest Income (Master Account)		5930
	d.	Natural Person and Corporate Credit Unions		5306
	e.	U.S. and Foreign Banks		5307
	f.	Securities Purchased under Agreement to Resell		5309
	g.	Spread Trade (Income derived from reverse repo/repo transactions qualifying for netting)		5310
	h.	Government and Agency Related Issues		5311
	i.	Private Mortgage Related Issues		5312
	j.	Asset Backed Securities		5313
	k.	Mutual Funds		5314
	l.	Commercial Debt Obligations and Commercial Mortgage Backed Securities		5315
	m.	Municipal Securities		5316
	n.	Corporate CUSOs (Do not include income that was eliminated due to consolidation)		5317
	o.	Other Investments		5318
2		Loan Interest Income		5100
		TOTAL INTEREST INCOME		5105
COST OF FUNDS
3		Cost of Funds		5323
	a.	Dividends on Shares and Certificates		5323A
	b.	Interest on Borrowings		5323B
	c.	Interest/Dividends Paid to Others on Repurchase Transactions		5322D
		NET INTEREST INCOME		5111
OTHER INCOME
4	a.	Fee Income		5110
	b.	Miscellaneous Operating Income		5120
	c.	Trading Gains/Losses (Realized and Unrealized)		5319
	d.	Gain (Loss) on Investment sales		5320
	e.	Gain (Loss) on Disposition of Assets		5130
	f.	Gain (Loss) on Hedged Transactions		5140
	g.	Gain from Bargain Purchase (Merger)		5160
	h.	Loss on Investments - Other Than Temporary Impairment (OTTI)		5321
		1. Total OTTI		5321A
		2. Less OTTI losses in Other Comprehensive Income (per GAAP)		5321B
	i.	Non operating income/expense		5150

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Sheet 7: 6-IS INC STMT (2)

INCOME STATEMENT (CONTINUED)
EXPENSES			Amount	Acct Code
5	OPERATING EXPENSES			5331
	a.	Employee Compensation and Benefits		5324
	b.	Travel and Conference		5325A
	c.	Office Occupancy		6063
	d.	Office Operations		6064
	e.	Educational and Promotional Expenses		5325B
	f.	Loan Servicing		6065
	g.	Professional and Outside Services		5326C
	h.	NCUSIF Premium		5170
	i.	Temporary Corporate CU Assessment		5180
	j.	Other Member Insurance		5190
	k.	Operating Fee (Exam and/or supervision fees)		5195
	l.	Miscellaneous Operating Expenses		5330
OTHER EXPENSE/INCOME ITEMS
6	Intangible/Goodwill Amortization			6059
7	Minority Interest (CUSO)			5200
8	Provision for Loan and Lease Loss (skip to 8.a.1 if ASC 326 (CECL) was early adopted).			5329
8.a	Credit Loss Expense			5329A
		1. Credit Losses on Loans and Leases		5329B
		2. Credit Losses on Available for Sale Debt Securities		5329C
		3. Credit Losses on Hold to Maturity Debt Securities		5329D
		4. Credit Losses on Off Balance Sheet Credit Exposures		5329E
		NET INCOME		5205
9	Extraordinary Items			5210
10	Cumulative Effect of Changes in Acctg. Principle			5220
11	NET INCOME AFTER EXTRAORDINARY ITEMS & OTHER ADJUSTMENTS			5225
12	Equity Transfer for PCC Dividends			5230
13	NET CONTRIBUTION TO EQUITY			5235

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Sheet 8: 7-DETAILED INVESTMENT INFO

INVESTMENT DETAIL

GOVERNMENT AGENCY NON-MORTGAGE RELATED ISSUES

HTM Fair Value

Acct Code

HTM Book Value

Acct Code

AFS Fair Value

Acct Code

AFS Book Value

Acct Code

Trading Fair Value

Acct Code

1

U.S. Government and Government Guaranteed Obligations

6100

6100A

6100B

6100C

6100D

2

Obligations of U.S. Government Sponsored Enterprises

6101

6101A

6101B

6101C

6101D

GOVERNMENT AND AGENCY MORTGAGE RELATED ISSUES

3

a.

CMOs/REMICs

6102

6102A

6102B

6102C

6102D

b.

Mortgage Backed Pass Throughs

6103

6103A

6103B

6103C

6103D

c.

Asset Backed Securities

6104

6104A

6104B

6104C

6104D

d.

NCUA Guaranteed Notes (NGN Notes)

6105

6105A

6105B

6105C

6105D

e

Other

6106

6106A

6106B

6106C

6106D

SUBTOTAL

6107

6107A

6107B

6107C

6107D

4. Small Business Administration (SBA) Securities

6107E

6107F

6107G

6107H

6107I

PRIVATELY ISSUED MORTGAGE RELATED ISSUES

5

a.

CMOs/REMICs

6108

6108A

6108B

6108C

6108D

b.

Mortgage Backed Pass Throughs

6109

6109A

6109B

6109C

6109D

c.

Other

6110

6110A

6110B

6110C

6110D

SUBTOTAL

6111

6111A

6111B

6111C

6111D

ASSET BACKED SECURITIES

6

a.

Credit Cards

6112

6112A

6112B

6112C

6112D

b.

Autos

6113

6113A

6113B

6113C

6113D

c.

Auto Dealer FloorPlan

6113E

6113G

6113I

6113K

6113M

d.

Equipment

6113F

6113H

6113J

6113L

6113N

e.

Home Equity

6114

6114A

6114B

6114C

6114D

f.

Student Loans (FFELP guaranteed)

6115

6115A

6115B

6115C

6115D

g.

Student Loans (non FFELP)

6116

6116A

6116B

6116C

6116D

h.

Other

6117

6117A

6117B

6117C

6117D

SUBTOTAL

6118

6118A

6118B

6118C

6118D

7

Commercial Mortgage Backed Securities (CMBS)

6119

6119A

6119B

6119C

6119D

a

CMBS - GSE

6119E

6119G

6119I

6119K

6119M

b

CMBS - Private

6119F

6119H

6119J

6119L

6119N

8

Mutual Funds

6120

6120A

6120B

6120C

6120D

COMMERCIAL DEBT OBLIGATIONS

9

a.

Commercial Paper

6121

6121A

6121B

6121C

6121D

b.

Notes

6122

6122A

6122B

6122C

6122D

c.

Bonds

6123

6123A

6123B

6123C

6123D

d.

Other

6124

6124A

6124B

6124C

6124D

SUBTOTAL

6125

6125A

6125B

6125C

6125D

10

Municipal Securities

6126

6126A

6126B

6126C

6126D

TOTAL

6127

5450A

6127B

5451

5452

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Sheet 9: 8-DERIVATIVES (1)

DERIVATIVES

DERIVATIVES

Effective/ Purchase Date

Type of Derivative Contract

Notional Value

Fair Value Gain/Loss

Maturity

Amortizing

Qualifies for Hedge Accounting

Purchase Premium (for cap/floor)

Remaining Unamortized Premium

Interest Rate Swap - Pay

Interest Rate Swap - Receive

Counterparty or Clearing House

Fair Value of Collateral

(A6680 - A6680D)

(A6681 - A6681D)

(A6682 - A6682D)

(A6683 - A6683D)

(A6684 - A6684D)

(A6685 - A6685D)

(A6686 - A6686D)

(A6687 - A6687D)

(A6688 - A6688D)

(A6689 - A6689D)

(A6690 - A6690D)

(A6691 - A6691D)

(A6692 - A6692D)

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Sheet 10: 9-DERIVATIVES (2)

DERIVATIVES (CONTINUED)

DERIVATIVES

Effective/ Purchase Date

Type of Derivative Contract

Notional Value

Fair Value Gain/Loss

Maturity

Amortizing

Qualifies for Hedge Accounting

Purchase Premium (for cap/floor)

Remaining Unamortized Premium

Interest Rate Swap - Pay

Interest Rate Swap - Receive

Counterparty or Clearing House

Fair Value of Collateral

(A6680E - A6680I)

(A6681E - A6681I)

(A6682E - A6682I)

(A6683E - A6683I)

(A6684E - A6684I)

(A6685E - A6685I)

(A6686E - A6686I)

(A6687E - A6687I)

(A6688E - A6688I)

(A6689E - A6689I)

(A6690E - A6690I)

(A6691E - A6691I)

(A6692E - A6692I)

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Sheet 11: 10-DERIVATIVES (3)

DERIVATIVES (CONTINUED)

DERIVATIVES

Effective/ Purchase Date

Type of Derivative Contract

Notional Value

Fair Value Gain/Loss

Maturity

Amortizing

Qualifies for Hedge Accounting

Purchase Premium (for cap/floor)

Remaining Unamortized Premium

Interest Rate Swap - Pay

Interest Rate Swap - Receive

Counterparty or Clearing House

Fair Value of Collateral

(A6680J - A6680N)

(A6681J - A6681N)

(A6682J - A6682N)

(A6683J - A6683N)

(A6684J - A6684N)

(A6685J - A6685N)

(A6686J - A6686N)

(A6687J - A6687N)

(A6688J - A6688N)

(A6689J - A6689N)

(A6690J - A6690N)

(A6691J - A6691N)

(A6692J - A6692N)

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Sheet 12: 11-DERIVATIVES (4)

DERIVATIVES (CONTINUED)

DERIVATIVES

Effective/ Purchase Date

Type of Derivative Contract

Notional Value

Fair Value Gain/Loss

Maturity

Amortizing

Qualifies for Hedge Accounting

Purchase Premium (for cap/floor)

Remaining Unamortized Premium

Interest Rate Swap - Pay

Interest Rate Swap - Receive

Counterparty or Clearing House

Fair Value of Collateral

(A6680P - A6680T)

(A6681P - A6681T)

(A6682P - A6682T)

(A6683P - A6683T)

(A6684P - A6684T)

(A6685P - A6685T)

(A6686P - A6686T)

(A6687P - A6687T)

(A6688P - A6688T)

(A6689P - A6689T)

(A6690P - A6690T)

(A6691P - A6691T)

(A6692P - A6692T)

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Sheet 13: 12-DERIVATIVES (5)

DERIVATIVES (CONTINUED)

DERIVATIVES

Effective/ Purchase Date

Type of Derivative Contract

Notional Value

Fair Value Gain/Loss

Maturity

Amortizing

Qualifies for Hedge Accounting

Purchase Premium (for cap/floor)

Remaining Unamortized Premium

Interest Rate Swap - Pay

Interest Rate Swap - Receive

Counterparty or Clearing House

Fair Value of Collateral

(A6680U - A6680Y)

(A6681U - A6681Y)

(A6682U - A6682Y)

(A6683U - A6683Y)

(A6684U - A6684Y)

(A6685U - A6685Y)

(A6686U - A6686Y)

(A6687U - A6687Y)

(A6688U - A6688Y)

(A6689U - A6689Y)

(A6690U - A6690Y)

(A6691U - A6691Y)

(A6692U - A6692Y)

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Sheet 14: 13-DERIVATIVES (6)

DERIVATIVES (CONTINUED)

DERIVATIVES

Effective/ Purchase Date

Type of Derivative Contract

Notional Value

Fair Value Gain/Loss

Maturity

Amortizing

Qualifies for Hedge Accounting

Purchase Premium (for cap/floor)

Remaining Unamortized Premium

Interest Rate Swap - Pay

Interest Rate Swap - Receive

Counterparty or Clearing House

Fair Value of Collateral

(A6680Z - A6680AD)

(A6681Z - A6681AD)

(A6682Z - A6682AD)

(A6683Z - A6683AD)

(A6684Z - A6684AD)

(A6685Z - A6685AD)

(A6686Z - A6686AD)

(A6687Z - A6687AD)

(A6688Z - A6688AD)

(A6689Z - A6689AD)

(A6690Z - A6690AD)

(A6691Z - A6691AD)

(A6692Z - A6692AD)

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Sheet 15: 14-DERIVATIVES (7)

DERIVATIVES (CONTINUED)

DERIVATIVES

Effective/ Purchase Date

Type of Derivative Contract

Notional Value

Fair Value Gain/Loss

Maturity

Amortizing

Qualifies for Hedge Accounting

Purchase Premium (for cap/floor)

Remaining Unamortized Premium

Interest Rate Swap - Pay

Interest Rate Swap - Receive

Counterparty or Clearing House

Fair Value of Collateral

A6682AE

A6683AE

A6687AE

A6688AE

A6692AE

TOTAL

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Sheet 16: 15-ADDITIONAL INVESTMENT INFO

ADDITIONAL INVESTMENT INFORMATION
ADDITIONAL INVESTMENT INFORMATION
						Amount		Acct Code
	1	Reverse Repo/Repo Transactions Qualifying for Netting						5365
	2	Total Limited Liquidity Securities						5366
	3	Total Secured Borrowings						5367
	4	Market Value of investments that fail to meet the requirements of Part 704 for your corporate's investment authority. (List both those included in investment action plans and those within the 30-day reporting period)						5440
	5	Book Value of the Aggregate of Investments with Unmatched Embedded Options						5459
	5	Enter amounts to fund employee benefit plans or deferred compensation plans under Section 701.19( c) of the NCUA Rules and Regulations or similar state provisions (if state chartered) that are not authorized by Part 704 of the NCUA Rules and Regulations:
		a. Securities						6002A
		b. Other Investments						6001P
		c. Other Assets						6002C
		1. Split Dollar Collateral Assignment Arrangements						6002D
		2. Endorsement Split Dollar Arrangements						6002E
		3. Other Insurance						6002F
		4. Other Non-insurance						6002G
		TOTAL						6002

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Sheet 17: 16-ADDITIONAL LOAN INFORMATION

ADDITIONAL LOAN INFORMATION
LOAN BACKGROUND INFORMATION					Amount	Acct Code
1	Outstanding Loans to Credit Unions of Corporate Officials					5408
2	Approved Lines of Credit to Credit Unions of Corporate Officials					5409
3	Outstanding Loans to Leagues and Affiliated Parties					5411
4	Approved Lines of Credit to Leagues and Affiliated Parties					5412
5	Total Lines to Watchlist Institutions and Other Parties					5413
DELINQUENT LOANS					30 to 60 Days	Acct Code	61 to 90 Days	Acct Code	91+ Days	Acct Code
6	Guaranteed Loans to Member Credit Unions					5414A		5415A		5416A
7	All Other Loans to Member Credit Unions					5414B		5415B		5416B
8	Loans to Credit Unions that are not Members					5414C		5415C		5416C
9	All Other Loans (including participation loans)					5414D		5415D		5416D
	TOTAL DELINQUENT LOANS					5414		5415		5416
LOAN CHARGE OFFS AND RECOVERIES (THIS MONTH)					Charge Offs	Acct Code	Recoveries	Acct Code	Net Charge Offs	Acct Code
10	Loans to Member Credit Unions					5417A		5418A		5419A
11	Loans to Credit Unions that are not Members					5417B		5418B		5419B
12	All Other Loans					5417C		5418C		5419C
	TOTAL LOANS CHARGED OFF & RECOVERED					5417		5418		5419

---

Sheet 18: 17-LIQUIDITY REPORT

LIQUIDITY REPORT

1. REMAINING MATURITY SCHEDULE

Assets

Liabilities

MATURITY

Cash

Acct Code

Investments

Acct Code

Loans

Acct Code

Shares

Acct Code

Borrowings

Acct Code

1- day

5343H

5343A

5342A

5341A

5340A

2-30 days

5343I

5343B

5342B

5341B

5340B

31-90 days

5343J

5343C

5342C

5341C

5340C

91-180 days

5343D

5342D

5341D

5340D

181 days < 1 yr.

5343E

5342E

5341E

5340E

1-3 years

5343F

5342F

5341F

5340F

> 3 years

5343G

5342G

5341G

5340G

TOTALS

5343K

5343

5342

5341

5340

2. LIQUIDITY COMMITMENTS

Contractual Amount

Acct Code

Outstanding Amount

Acct Code

Last Test Date

Acct Code

INFLOWS

Advised / Revocable LOC

5344A

5344B

5344C

Committed / Irrevocable LOC

5345A

5345B

5345C

Commercial Paper

5346A

5346B

5346C

MTN Program

5347A

5347B

5347C

Federal Reserve Discount Window

5347A1

5347B1

5347C1

Fed Funds Line

5348A

5348B

5348C

Repurchase Agreements Lines

5349A

5349B

5349C

Federal Home Loan Bank Lines

5350A

5350B

5350C

Other Inflows

5351A

5351B

5351C

TOTALS

5352A

5352B

OUTFLOWS

Advised / Revocable LOC

5353A

5353B

5353C

Committed / Irrevocable LOC

5354A

5354B

5354C

Loan Participation Commitments

5355A

5355B

5355C

Irrevocable Stand-by Letters of Credit

5356A

5356B

5356C

Forward Commitment to Purchase an Asset or Perform under a Lease Package

5357A

5357B

5357C

Other Outflows

5358A

5358B

5358C

TOTALS

5359A

5359B

---

Sheet 19: 18-INVESTMENT CONCENTRATION

INVESTMENT CONCENTRATION LIMITS

PART A

INVESTMENTS BY SECTORS

AV

Acct Code

FV

Acct Code

Diff AV to FV

Acct Code

WAL

Acct Code

AWAL

Acct Code

Duration

Acct Code

1

Mortgage-Backed Securities (MBS) (not including CMBS)

5460A

5461A

5462A

5463A

5831A

5464A

2

Commercial MBS

5460B

5461B

5462B

5463B

5831B

5464B

3

FFELP Student Loan Asset-Backed Securities (ABS)

5460C

5461C

5462C

5463C

5831C

5464C

4

Private Student Loan ABS

5460D

5461D

5462D

5463D

5831D

5464D

5

Auto Loan/Lease ABS

5460E

5461E

5462E

5463E

5831E

5464E

6

Credit Card ABS

5460F

5461F

5462F

5463F

5831F

5464F

7

Other ABS, Not Listed in Items 3 to 6

5460G

5461G

5462G

5463G

5831G

5464G

8

Corporate Debt Obligations

5460H

5461H

5462H

5463H

5831H

5464H

9

Municipal Securities

5460I

5461I

5462I

5463I

5831I

5464I

10

Registered Investment Companies

5460J

5461J

5462J

5463J

5831J

5464J

11

All Other Investments Not Listed in Items 1 through 10

5460K

5461K

5462K

5463K

5831K

5464K

TOTAL

5460

5461

5462

5463

5831

5464

PART B

Corporate Concentration

Regulatory Maximum

CALCULATIONS

Capital

Acct Code

Capital Based

Acct Code

Asset Based

Acct Code

% Capital

Acct Code

% Assets

Acct Code

1

Mortgage-Backed Securities (MBS) (not including CMBS)

5500Q

5466A

5467A

5468A

5469A

2

Commercial MBS

5500Q

5466B

5467B

5468B

5469B

3

FFELP Student Loan Asset-Backed Securities (ABS)

5500Q

5466C

5467C

5468C

5469C

4

Private Student Loan ABS

5500Q

5466D

5467D

5468D

5469D

5

Auto Loan/Lease ABS

5500Q

5466E

5467E

5468E

5469E

6

Credit Card ABS

5500Q

5466F

5467F

5468F

5469F

7

Other ABS, Not Listed in Items 3 to 6

5500Q

5466G

5467G

5468G

5469G

8

Corporate Debt Obligations

5500Q

5466H

5467H

5468H

5469H

9

Municipal Securities

5500Q

5466I

5467I

5468I

5469I

10

Registered Investment Companies

5500Q

5466J

5467J

5468J

5469J

11

All Other Investments Not Listed in Items 1 through 10

5500Q

5466K

5467K

5468K

5469K

---

Sheet 20: 19-COUNTERPARTY CONCENTRATION

INVESTMENT ISSUER CONCENTRATION LIMITS

Obligors and Counterparties:

Acct Code

Investments Exempt Under 704.6(b)

Acct Code

Investments Subject to 704.6(c)

Acct Code

Total Investments Limited to $5 Million

Acct Code

Total Investments Limited to 25% of Capital

Acct Code

Total Investments Limited to 50% of Capital

Acct Code

Total Investments Limited to 100% of Capital

Acct Code

Total Investments Limited to 200% of Capital

Acct Code

1)

5801A

5802A

5803A

5804A

5805A

5807A

5809A

5811A

2)

5801B

5802B

5803B

5804B

5805B

5807B

5809B

5811B

3)

5801C

5802C

5803C

5804C

5805C

5807C

5809C

5811C

4)

5801D

5802D

5803D

5804D

5805D

5807D

5809D

5811D

5)

5801E

5802E

5803E

5804E

5805E

5807E

5809E

5811E

6)

5801F

5802F

5803F

5804F

5805F

5807F

5809F

5811F

7)

5801G

5802G

5803G

5804G

5805G

5807G

5809G

5811G

8)

5801H

5802H

5803H

5804H

5805H

5807H

5809H

5811H

9)

5801I

5802I

5803I

5804I

5805I

5807I

5809I

5811I

10)

5801J

5802J

5803J

5804J

5805J

5807J

5809J

5811J

11)

5801K

5802K

5803K

5804K

5805K

5807K

5809K

5811K

12)

5801L

5802L

5803L

5804L

5805L

5807L

5809L

5811L

13)

5801M

5802M

5803M

5804M

5805M

5807M

5809M

5811M

14)

5801N

5802N

5803N

5804N

5805N

5807N

5809N

5811N

15)

5801P

5802P

5803P

5804P

5805P

5807P

5809P

5811P

TOTALS

5802

5803

5804

5805

5807

5809

5811

---

Sheet 21: 20-CAPITAL, NEV and WAL

NEV AND CAPITAL MEASURES
NEV AND WAL
1		NEV	Amount	Acct Code
	a.	Date of Most Recent NEV Simulation		5507
	b.	Base Case NEV ($)		5508
	c.	NEV Ratio		5509
	d.	Percentage NEV Change - Plus (+) 300bp		5510
	e.	Percentage NEV Change - Minus (-) 300bp		5511
2		WAL		Acct Code
	a.	Effective WAL of Assets		5360
	b.	Effective WAL of Investments		5361
	c.	Effective WAL of Liabilities		5362
	d.	Effective WAL of Loans		5363
CAPITAL
				Acct Code
3		Retained Earnings		6693
	a.	Corporate Reserves		5500B
	b.	Undivided Earnings		5500H
	c.	Other Reserves		5500C
	d.	Accumulated Net Income not closed to Undivided Earnings		5500I
	e.	Equity Acquired in a Business Combination		5500D
				Acct Code
4		Tier 1 Capital		5506A
	a.	Retained Earnings		6693
	b.	Allowable Perpetual Contributed Capital (PCC)		6062
	c.	The corporate's intangible assets that exceed one half percent of its moving daily average net assets		5562
	d	The corporate's investments, both equity and debt, in unconsolidated CUSOs		5563
	e	PCC contributed to another corporate credit union and NCA maintained at another credit union		5564
	f	Other (refer to the 5310 instructions)		5564A

---

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

NEV AND CAPITAL MEASURES (CONTINUED)
			Amount	Acct Code
5		Tier 2 Capital		6060
	a.	NCA		5500K
	b.	Allowance for loan and lease losses under GAAP to a maximum of 1.25% of Risk Weighted assets		6403
	b.	45% of unrealized gains on available for sale "equity securities" (as defined by Part 704.1) with readily determinable fair values		6404
	d.	Any PCC deducted from Tier 1 capital		6001E
				Acct Code
6		Total Capital		5500Q
	a.	Tier 1 Capital		5506A
	b.	Tier 2 Capital		6060
	c.	Equity Investments not deducted when Calculating Tier1 Capital		5565
7		Summary of Calculated Regulatory Ratios		Acct Code
	a.	Tier 1 Capital or Leverage Ratio		6000A
	b.	Tier 1 Risk Based Capital Ratio		5505
	c.	Total Risk Based Capital Ratio		5506
	d.	Retained Earnings Ratio		6693A
DANA AND EBA INFORMATION
8		Daily Average Net Assets (DANA)		Acct Code
	a.	Current reporting period DANA		5544A
	b.	Twelve month moving DANA		5544B
	c.	Twelve month moving DANA taking into account PCC Deduction		6061
	d.	Moving monthly average net Risk-Weighted assets (MMANRA)		5544C
9		Average daily balance transfers to the FRB under the EBA program		5841
10		PCC Owned by non-federally insured credit unions		6695

---

Sheet 23: 22-PCC CALCULATION

	PCC CALCULATION
A.		Is the Retained Earnings Ratio above 2.50%?	Yes/No	6696
		Fixed Text below
		Yes and all PCC is included in Tier 1 Capital the calculation below is not applicable
		No, Refer to Section B below for PCC to be included in Tier 1 Capital
B.		PCC calculation if the Retained Earning Ratio is below 2.5%
			Amount	Acct Code
	1.	Retained Earnings		6693
	2.	PCC owned by Federally Insured Credit Unions (FICU)		6697
	3.	PCC Owned by FICUs minus Retained Earnings		6001C
	4.	MDANA		5544B
	5.	2% of MDANA		6002B
	6.	Amount of PCC Excluded from Tier 1 Capital		6001E
	7.	Amount of PCC Included in Tier 1 Capital		6062
	8.	MDANA Less Excluded PCC		6003

---

Sheet 24: 23-RISK WEIGHTING

RISK WEIGHTING

BALANCE SHEET ASSET CATEGORIES

Totals from Schedule SFC

Acct Code

0%

Acct Code

20%

Acct Code

50%

Acct Code

100%

Acct Code

200%

Acct Code

1

Cash and Balances Due

5378

5814A

5815A

5816A

5817A

5818A

2

Loans (Net)

5407

5814B

5815B

5816B

5817B

5818B

3

Total Securities Held to Maturity

5450A

5814C

5815C

5816C

5817C

5818C

4

Total Securities Available for Sale

5451

5814D

5815D

5816D

5817D

5818D

5

Total Securities in Trading Portfolio

5452

5814E

5815E

5816E

5817E

5818E

6

Other Investments

5940

5814F

5815F

5816F

5817F

5818F

7

Derivative Contracts

5436

5814G

5815G

5816G

5817G

5818G

8

Fixed Assets (Net)

5472

5814H

5815H

5816H

5817H

5818H

9

Accrued Income and Other Assets

5902A

5814I

5815I

5816I

5817I

5818I

10

Total Balance Sheet Items (1 - 9)

5813

5814

5815

5816

5817

5818

Allocation of Risk Weight Categories

OFF BALANCE SHEET CATEGORIES

Face Value or Notional Amount (A)

Acct Code

Credit Conversion Factor (B)

Acct Code

Credit Equivalent Amount (C )

Acct Code

0% (D)

Acct Code

20% (E )

Acct Code

50% (F)

Acct Code

100% (G)

Acct Code

200% (H)

Acct Code

11

Off-Balance Sheet derivative contracts

5819A

5820A

5821A

5822A

5823A

5824A

5825A

5826A

12

Advised/Revocable Lines of Credit (LOC)

5819B

5820B

5821B

5822B

5823B

5824B

5825B

5826B

13

Committed/Irrevocable LOC

5819C

5820C

5821C

5822C

5823C

5824C

5825C

5826C

14

Loan Participation Commitments

5819D

5820D

5821D

5822D

5823D

5824D

5825D

5826D

15

Forward Commitments

5819E

5820E

5821E

5822E

5823E

5824E

5825E

5826E

16

Irrevocable Standby Letters of Credit

5819F

5820F

5821F

5822F

5823F

5824F

5825F

5826F

17

Indemnification of Members/Securities Lent

5819G

5820G

5821G

5822G

5823G

5824G

5825G

5826G

18

Other Off-Balance Sheet items

5819H

5820H

5821H

5822H

5823H

5824H

5825H

5826H

19

Total Off-Balance Sheet items (11 - 18)

5819

5821

5822

5823

5824

5825

5826

20

Total Balance Sheet and Off-Balance Sheet items by Risk Category (10 - 18)

5822J

5823J

5824J

5825J

5826J

21

Risk Weight factor

5822K

5823K

5824K

5825K

5826K

22

Risk-Weight assets by Risk-Weight Category (item 20*21)

5822L

5823L

5824L

5825L

5826L

23

Total Risk-Weights Assets (sum 21C, D, E, & F)

5829

---

Sheet 25: 24-CUSO & MISC

CUSO AND MISCELLANEOUS
CREDIT UNION SERVICE ORGANIZATIONS (CUSO)
		Amount	Acct Code
1.	List the net income attributed to consolidated CUSO activity		6050
2.	List the net assets attributed to consolidated CUSO activity		6051
3.	Dollar amount of loans to corporate CUSOs		5560
		Fair Value	Acct Code
4.	Investments in CUSOs - Minority Interest (Cost Method)		6053
5.	Investments in CUSOs - Wholly Owned or Influential Interest (Equity Method)		6055
MISCELLANEOUS
		Value	Acct Code
1.	Number of credit union members		5546
2.	Number of non-credit union members		6000J
3.	Number of all current members		5545
4.	Does the corporate share expenses with an affiliated group		5549
5.	Number of full-time employees or full-time equivalents		564A
6.	Number of part-time employees		564B

---

Sheet 26: 25-PSI PAYMENT

PAYMENT SYSTEMS INFORMATION
	ACH (DEBIT)	Number of Debit Transactions	Acct Code	$ Amount of Debit Transactions	Acct Code
1	Originations		6604		6601
2	Receipt		6605		6602
3	Returns		6606		6603
	ACH (CREDIT)	Number of Credit Transactions	Acct Code	$ Amount of Credit Transactions	Acct Code
4	Originations		6610		6607
5	Receipt		6611		6608
6	Returns		6612		6609
	ACH (TOTALS)	Total Number of Transactions	Acct Code	Total $ Amount of Transactions	Acct Code
7	Originations		6617		6613
8	Receipt		6618		6614
9	Returns		6619		6615
10	Settlement Only		6620		6616
11	No. of CUs subscribed to Origination		6621
12	No. of CUs subscribed to Receipt		6622
13	No. of CUs subscribed to Settlement only		6623
	ACH - IAT	Number of Transactions	Acct Code	$ Amount of Transactions	Acct Code
14	Outgoing		6624		6626
15	Incoming		6625		6627
	FUNDS TRANSFER	Number of Transactions	Acct Code	$ Amount of Transactions	Acct Code
1	Incoming Wires - Domestic		6628		6633
2	Outgoing Wires - Domestic		6629		6634
3	Incoming Wires - International		6630		6635
4	Outgoing Wires - International		6631		6636
5	Settlement Only		6632		6637

---

Sheet 27: 26-PSI PAYMENT (2)

PAYMENT SYSTEMS INFORMATION (CONTINUED)
	ITEM PROCESSING (PAPER)	Number of Transactions	Acct Code	$ Amount of Transactions	Acct Code
1	Inclearings		6638		6641
2	Return items - Inclearings		6639		6642
3	Deposit Services		6640		6643
	ITEM PROCESSING (IMAGE CAPTURE)	Number of Transactions	Acct Code	$ Amount of Transactions	Acct Code
1	Inclearings		6644		6647
2	Return items - Inclearings		6645		6648
3	Deposit Services		6646		6649
		Count	Acct Code	Total $ Amount	Acct Code
4	Settlement - Credit / Deposit		6650		6651
	No. of credit unions subscribed		6652
5	Settlement - Debit / Withdrawal		6653		6654
	No. of credit unions subscribed		6655
	CARD PROGRAMS	Number of Transactions	Acct Code	$ Amount of Transactions	Acct Code
1	ATM Card Program		6656		6657
2	Debit Card Program		6660		6661
3	Other Card Program		6664		6665
4	Driving ATM Terminals		6668		6669
	SUSPICIOUS ACTIVITY REPORT (SAR) FILINGS	Current Month	Acct Code	Year to Date	Acct Code
1	Structuring		6670		6671
2	Terrorist Financing		6672		6673
3	Fraud		6674		6675
4	Money Laundering		6676		6677
5	Other Suspicious Activity		6678		6679