Sept 2021 Mapping to March 2022

Sept 2021 Mapping to March 2022.pdf

NCUA Call Report

Sept 2021 Mapping to March 2022

OMB: 3133-0004

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 3133-0004 can be found here:

2023-12-18 - No material or nonsubstantive change to a currently approved collection
2023-06-30 - No material or nonsubstantive change to a currently approved collection

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

TO THE BOARD OF DIRECTORS OF THE
CREDIT UNION ADDRESSED:

NATIONAL
CREDIT UNION
ADMINISTRATION

This booklet contains the Call Report, Form
5300. This form is effective June 30, 2020
until superseded. Please complete the Call
Report using accounting and statistical
information from your credit union’s records
as of reporting cycle date. Instructions for
completing the form are available for
separate download on the NCUA website,
www.ncua.gov. The NCUA website provides
the quarterly filing date. In addition, credit
union contacts of record receive quarterly
email notifications of the cycle highlights.
If you have any non-technical questions,
please contact your National Credit Union
Administration Regional Office or your state
credit union supervisor, as appropriate.
Please call NCUA Customer Service at 1800-827-3255 with any technical questions.

CALL REPORT
Form 5300
Effective
June 30, 2020
Until Superseded

Credit Union Name:_____________________________

Federal Charter/Certificate Number:________________

INSTRUCTIONS FOR REPORTING REQUIREMENTS
The Call Report contains three sections: a core section (pages 1 -11), PCA Net Worth Calculation Worksheet (Page 12) and
supplementary schedules.
All credit unions must complete the core section every reporting period. The PCA Net Worth Calculation Worksheet requires no
input unless you have early adopted Accounting Standards Codification Topic 326: Financial Instruments - Credit Losses,
completed a merger or acquisition that qualifies for Business Combination Accounting or intend to use an optional Total Assets
Election to compute your net worth ratio. In this case, you must input your financial information into the system.
The supplementary schedules A - E, pages 13 - 22, require your input only if applicable. The table below reflects the
supplementary schedules and applicable reporting requirements for each schedule.
SCHEDULE

REPORTING REQUIREMENT

A - Specialized Lending

Complete this schedule if your credit union:
● has indirect loans outstanding,
● has real estate loans outstanding or real estate lending activity year to date,
● has purchased loans from, or sold loans to, other financial institutions year to date,
● has participation loans outstanding or participation lending activity year to date,
● has commercial/business loans outstanding or commercial lending activity year to
date,
● has any Troubled Debt Restructured (TDR) loans outstanding or has approved TDR
loans year-to-date,
● has credit impaired loans (PCILs) purchased or obtained in a merger, or
● has financial assets with credit deterioration (PCDs) purchased or obtained in a
merger.

B - Investments, Supplemental
Information

Complete this schedule if your credit union:
● has investments classified as Trading, Available for Sale, or Held to Maturity,
● has non-security investments that meet the requirements of Section 703.10(a),
● has investments purchased under an investment pilot program as defined by Section
703.19,
● has investment repurchase agreements,
● has investments not authorized by the FCU Act or NCUA Rules and Regulations,
● has investments in brokered certificates of deposit or brokered share certificates,
● has assets purchased to fund employee benefit plans or deferred compensation plans
that are not authorized under Part 703, or
● has assets purchased to fund Charitable Donation Accounts.

C - Credit Union Service Organization
(CUSO) Information

Complete this schedule if your credit union has investments, loans, or an aggregate
cash outlay in CUSOs.

D - Derivative Transactions Report

Complete this schedule if your credit union uses derivative contracts.

E - Bank Secrecy Act/Anti-Money
Laundering Information

Complete this schedule if Money Services Businesses hold accounts at your credit
union.

INSTRUCTIONS FOR CORRECTING A SUBMITTED CALL REPORT
If a previously submitted Call Report contains errors, inaccurate information, or omissions, you must correct and
resubmit it. Instructions for correcting and resubmitting Call Reports in CUOnline can be found in the

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Credit Union Name:_____________________________

Federal Charter/Certificate Number:________________

CERTIFICATION OF NCUA 5300 CALL REPORT AS OF: _______________________
By signing below, I hereby certify the information being submitted is complete and accurate to the best of my knowledge and has
been certified by the person below. If submitted information is not accurate, I understand I am required to submit a corrected Call
Report upon notification or the discovery of a need for correction. I understand false entries and reports or statements, including
material omissions, with intent to injure or defraud the credit union, the National Credit Union Administration, its examiners, or
other individuals or companies is punishable under 18 U.S.C. 1006.

Certifying Official:
Last Name:

Please Print

First Name:
Please Print
Last Name:
(Signature )
First Name:
(Signature )
Date:_________________________
Validation Date:_____________________
The instructions to prepare this form meet the requirement to provide guidance to small credit unions under Section 212 of the
Small Business Regulatory Enforcement Fairness Act of 1996.
Paperwork Reduction Act Statement
The estimated average public reporting burden associated with this information collection is 4 hours per response. Comments
concerning the accuracy of this burden estimate and or any other aspect of this information collection, including suggestions for
reducing this burden to should be addressed to the:
National Credit Union Administration
Office of General Counsel
Attn: PRA Clearance Officer
1775 Duke Street
Alexandria, VA 22314-3428
An agency may not conduct or sponsor, and a person is not required to respond to, an information collection unless it displays a
valid OMB control number.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________
ASSETS
CASH:

This page must be completed by all credit unions.

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

1. Cash on Hand

a.
b.
c.
a.
b.
c.
d.

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

<= 1 Year
4. Equity Securities

Acct

> 1-3 Years

AS0050

Acct

> 3-5 Years

AS0051

Acct
AS0052

> 5-10 Years

Acct

D
> 10 Years

AS0053

5. Trading Debt Securities
AS0056
AS0057
AS0058
AS0059
6. Available-for-Sale Debt Securities
AS0064
AS0065
AS0062
AS0063
7. Held-to-Maturity Debt Securities1
AS0070
AS0071
AS0068
AS0069
a. Allowance for Credit Losses on HTM Debt Securities - Enter an amount if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable
8.
9.
10.
11.
12.
13.
14.

Amount

Coin and Currency
Cash Items in Process of Collection
Total Cash on Hand
Cash on Deposit in Corporate Credit Unions
Cash on Deposit in a Federal Reserve Bank
Cash on Deposit in Other Financial Institutions
Total Cash on Deposit (Amounts Deposited in Financial Institutions)

3. Cash Equivalents (Investments with Original Maturities of Three Months or Less)
INVESTMENTS: If your credit union reports amounts for items 4 - 7 below, complete Schedule B - Investments, Supplemental Information.
B
C1
C2
A

b. Held-to-Maturity Securities, net of allowance for credit losses on HTM Debt Securities (Sum of AS0073 and AS0041)
Deposits in commercial banks,
744B
744A
S&Ls, savings banks
Loans to and investments in
672B
672A
natural person credit unions
Nonperpetual Capital Account
769A1
Perpetual Contributed Capital
769B1
All other investments in corporate
652A
652B
credit unions
All other investments
766A
766B
TOTAL INVESTMENTS Sum of Accounts AS0055,
AS0061, AS0067, AS0001, 744C,
799A1
799B
672C, 769A, 769B, 652C, and
766E.

AS0010

Acct
AS0004
AS0005
730A
730B1
AS0003
730B2
730B
730C

E
Acct

TOTAL AMOUNT

Acct

AS0054

AS0055

AS0060

AS0061

AS0066
AS0072

AS0067
AS0073
AS0041
AS0001

744C1

744C2

744D

744C

672C1

672C2

672D

672C
769A
769B

652C1

652C2

652D

652C

766C1

766C2

766D

766E

799C1

799C2

799D

799I

Also complete Line 7 a. if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).

A - Investment Maturity Distribution moved to Mar 2022, page 15.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 1

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________
This page must be completed by all credit unions.

ASSETS -- CONTINUED
LOANS HELD FOR SALE: See Instructions.
Amount
15. Loans Held for Sale

Acct
003

LOANS AND LEASES:
Number of Loans

Acct

Amount

16. TOTAL LOANS & LEASES
025A
17. Less: Allowance for Loan & Lease Losses - Skip to item 18 if you have early adopted ASC Topic 326: Financial Instruments Credit Losses (CECL)
18. Less: Allowance for Credit Losses on Loans & Leases - Enter an amount if you have early adopted ASC Topic 326: Financial
Instruments - Credit Losses (CECL)

Acct
025B
719
AS0048

OTHER ASSETS:
19. Foreclosed and Repossessed Assets

20.
21.
22.
23.

24.

a. Real Estate
b. Automobiles
c. Other
d. Total Foreclosed and Repossessed Assets
Land and Building
Other Fixed Assets
NCUA Share Insurance Capitalization Deposit
Intangible Assets
a. Identifiable Intangible Assets
b. Goodwill
c. Total Intangible Assets
Other Assets
a. Accrued Interest on Loans
b. Accrued Interest on Investments
c. All Other Assets
d. Non-Trading Derivative Assets
e. Total Other Assets

Number of Loans

Acct

Acct
798A1
798A2
798A3
798A

798B1
798B2
798B3
798B

Amount

Acct
009D1
009D2

Amount

Acct
009A
009B
009C
009E

Amount

Acct
007
008
794

009D

009

25. TOTAL ASSETS (Sum of items 1c, 2d, 3, 14, 15, 16 less 17 and 18, 19d, 20, 21, 22, 23c, and 24e)

OMB No. 3133-0004

Amount

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

010

Page 2

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________
This page must be completed by all credit unions.

LIABILITIES:
1.
2.
3.
4.
5.
6.
7.
8.
9.

Draws Against Lines of Credit
Other Notes, Promissory Notes and Interest Payable

A. < 1 Year

Acct

B1. 1 - 3 Years

883A
011A
058A
867A

Acct

B2. > 3 Years

883B1
011B1
058B1
867B1
925A1
860B1

Acct

C. Total Amount

883B2
011B2
058B2
867B2
925A2
860B2

Acct
883C
011C
058C
867C
925A
860C
825A
820A
825

Borrowing Repurchase Transactions
Subordinated Debt
Subordinated Debt included in Net Worth
TOTALS (each column)
860A
Non-Trading Derivative Liabilities
Accrued Dividends & Interest Payable on Shares & Deposits
Accounts Payable and Other Liabilities
Enter an amount in Account LI0003 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable.

LI0003

10. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures
SHARES/DEPOSITS:
Dividend Rate
11.
12.
13.
14.
15.
16.
17.
18.
19.

Share Drafts
Regular Shares
Money Market Shares
Share Certificates
IRA/KEOGH Accounts
All Other Shares
TOTAL SHARES
Nonmember Deposits
TOTAL SHARES AND DEPOSITS

Acct

Number of Accounts

553
552
532
547
554
585
599

Acct
452
454
458
451
453
455
966
457
460

A. < 1 Year

Acct

902A
657A
911A
908A
906A
630A
013A
880A
018A

B1. 1 - 3 Years

Acct

908B1
906B1
630B1
013B1
880B1
018B1

B2. > 3 Years

Acct

C. Total Amount

902
657
911
908C
906C
630
013
880
018

908B2
906B2
630B2
013B2
880B2
018B2

20. TOTAL LIABILITIES - Sum Items 6, 7, 8, 9, 10, and 19

LI0069

Additional information on Shares/ Deposits reported in items 11 - 18 above:
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.

Amount

Accounts Held by Member Public Units
Accounts Held by Nonmember Public Units
Employee Benefit Member Shares
Employee Benefit Nonmember Shares
529 Plan Member Deposits
Non-dollar denominated deposits
Health Savings Accounts
Dollar Amount of Share Certificates equal to or greater than $100,000 (Excluding brokered share certificates participated out by the broker in shares of less than $100,000)
Dollar Amount of IRA/Keogh Accounts equal to or greater than $100,000
Dollar Amount of Share Drafts Swept to Regular Shares or Money Market Accts as part of Sweep Program
Dollar Amount of Commercial Share Accounts
Negative Shares Included in All Other Unsecured Loans/Lines of Credit on Page 6

B - Borrowing Maturity Distribution moved to Mar 2022, page 18.
C - Share Maturity Distribution moved to Mar 2022, page 19.
OMB No. 3133-0004

Acct

Acct
631
632
633
634
635
636
637
638
639
641
643
644

D - Additional Share Information moved to Mar 2022, page 19.

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 3

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________
This page must be completed by all credit unions.

EQUITY:
Amount
33. Undivided Earnings
34. Regular Reserves
35. Appropriation for Non-Conforming Investments (State Credit Unions ONLY)
36. Other Reserves.(Appropriations of Undivided Earnings)
37. Equity Acquired in Merger
38. Miscellaneous Equity
39. Other Comprehensive Income (not already included in items 40 - 43)
40. Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges

Acct
940

931
668
658
658A
996
945B
945A

41. Accumulated Unrealized Gains (Losses) on Available for Sale Debt Securities
42. Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Debt Securities - Skip to item 43 if you have
early adopted ASC Topic 326 Financial Instruments - Credit Losses (CECL)
43. Net Income (unless this amount is already included in Undivided Earnings)

EQ0009
945C
602
014

44. TOTAL LIABILITIES, SHARES, AND EQUITY (Sum items 20 and 33-43; must equal item 25, page 2.)
If the credit union has any unfunded commitments or loans sold or swapped with recourse, complete Page 11 - Liquidity,
Commitments and Sources.

NCUA INSURED SAVINGS COMPUTATION

This section must be completed by all credit unions.

Insured shares and deposits, as described in Part 745 of the NCUA Rules and Regulations, are authorized by state law and issued to members (or
nonmembers in the case of low-income designated credit unions), other credit unions, or government depositors. Report uninsured shares in this section. Do
not include notes payable or other forms of borrowings. Eligible accounts are generally insured up to $250,000 each.
(See instructions for the following items.)

Uninsured Amount

A. Uninsured IRA and KEOGH Member Shares and Deposits
A1. Uninsured KEOGH Member Shares and Deposits for Employee Benefit Plans
B. Uninsured Employee Benefit Member Shares and Deposits
C. Uninsured Member 529 Plan Deposits
D. Uninsured Member Accounts Held by Government Depositors
E. Other Uninsured Member Shares and Deposits
F. TOTAL UNINSURED MEMBER SHARES AND DEPOSITS (A+A1+B+C+D+E)
G. Uninsured Nonmember Employee Benefit Shares and Deposits
H. Uninsured Nonmember Accounts Held by Government Depositors

Acct
065A1

065A3
065B1
065C1
065D1
065E1
065A4
067A1
067B1

I. Other Uninsured Nonmember Shares and Deposits

067C1

J. TOTAL UNINSURED NONMEMBER SHARES AND DEPOSITS (G+H+I)

067A2

K. TOTAL UNINSURED SHARES AND DEPOSITS (F+J)

068A

L. TOTAL INSURED SHARES AND DEPOSITS (item 19 from page 3 less item K)

069A

E - Equity section moved to Mar 2022, page 3.
F - NCUA Insured Savings Computation moved to Mar 2022, page 19.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 4

Credit Union Name:________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF INCOME AND EXPENSE

This page must be completed by all credit unions.
REPORT YEAR-TO-DATE NUMBERS FOR THE CYCLE
INTEREST INCOME YEAR-TO-DATE FOR THE CYCLE

Amount

1. Interest on Loans (Gross-before interest refunds)
2. (Less) Interest Refunded
3. Income from Investments (Includes Interest and Dividends, exclude changes in fair value and realized gains/losses from
Equity and Trading Debt Securities)
4. TOTAL INTEREST INCOME (Sum of items 1-3)

INTEREST EXPENSE YEAR-TO-DATE FOR THE CYCLE

Acct
110
119
120
115

380
5. Dividends on Shares (Includes dividends earned during current period)
6. Interest on Deposits (Total interest expense for deposit accounts) (State Credit Union ONLY)
381
7. Interest on Borrowed Money
340
8. TOTAL INTEREST EXPENSE (Sum of items 5-7)
350
9. Provision for Loan & Lease Losses - Skip to item 10 if you have early adopted ASC Topic 326: Financial Instruments - Credit
300
Losses (CECL)
Complete Item 10 AND Items 17 and 18 on Page 12 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
a.
Loans & Leases
IS0011
10. Credit Loss Expense
b.
Available-for-Sale Debt Securities
IS0012
c.
Held-to-Maturity Debt Securities
IS0013
d.
Off-Balance Sheet Credit Exposures
IS0016
e.
Total Credit Loss Expense
IS0017
11. NET INTEREST INCOME AFTER PROVISION FOR LOAN AND LEASE LOSSES or CREDIT LOSS EXPENSE (Item 4 less
116
items 8, 9, and 10e)
NON-INTEREST INCOME YEAR-TO-DATE FOR THE CYCLE
12. Fee Income
13. Other Operating Income (Includes unconsolidated CUSO Income)
14. Gain (Loss) on Equity and Trading Debt Securities (includes changes in fair value and realized gains/losses from Equity and
Trading Debt Securities)
15. Gain (Loss) on all other Investments or other Hedged items (not Equity or Trading Debt Securities and including items c.
and d.)
a. Total Other-Than-Temporary Impairment (OTTI) Losses
420A
b. Less: Portion OTTI Losses in Other Comprehensive Income.
420B
c. OTTI Losses Recognized in Earnings (Include in item 15)
420C
d. Gain (Loss) associated with the Hedged Item in a Non-Trading, Fair Value Derivatives
IS0026
Hedge (Include in item 15)
16. Gain (Loss) on Non-Trading Derivatives
17. Gain (Loss) on Disposition of Fixed Assets
18. Gain from Bargain Purchase (Merger)
19. Other Non-interest Income (Expense)

131
IS0020
IS0046
IS0047

421
430
431
440
117

20. TOTAL NON-INTEREST INCOME (Sum of items 12-19)
NON-INTEREST EXPENSE YEAR-TO-DATE FOR THE CYCLE
21.
22.
23.
24.
25.
26.
27.
28.

Total Employee Compensation and Benefits
Travel and Conference Expense
Office Occupancy Expense
Office Operations Expense
Educational and Promotional Expenses
Loan Servicing Expense
Professional and Outside Services
Member Insurance

Amount

a. NCUSIF Premium Expense
b. Other Member Insurance Expense
c. Total Member Insurance
29.
30.
31.
32.

Operating Fees (Examination and/or supervision fees)
Miscellaneous Non-Interest Operating Expenses
TOTAL NON-INTEREST EXPENSE (Sum of items 21-30)
NET INCOME (LOSS) (item 11 plus item 20 less item 31)

RESERVE TRANSFERS YEAR-TO-DATE FOR THE CYCLE
33. Transfer to Regular Reserves

G - Lines 1 - 11 moved to Mar 2022, page 4.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Acct
311A
310A

210
230
250
260
270
280
290

310
320
360
671
661A
393

Page 5

Credit Union Name:______________________________

Federal Charter/Certificate Number:________________

LOANS & LEASES AS OF: _______________
This page must be completed by all credit unions.
LOANS & LEASES: Report the interest rate, number, and amount of credit union loans on items 1 through 13 below. The Number (Account Code
025A1) and Amount (Account Code 025B1) reported on item 14 should equal the Number (Account Code 025A) and Amount (Account Code 025B)
reported on Page 2 item 16. Report participation loans (loans purchased by the credit union) or indirect loans in the appropriate category within this
section. Also, please complete Schedule A - Specialized Lending, if your credit union has indirect loans, real estate loans, participation loans,
commercial loans, member business loans, troubled debt restructured, or purchased credit impaired loans outstanding, or purchased or sold loans
or participations year-to-date, or if the credit union originated any real estate loans, commercial, or member business loans during the reporting
period.
Interest Rate
Non-Commercial Loans/Lines of Credit
1. Unsecured Credit Card Loans
2. Payday Alternative Loans (PALs I and PALs II) (FCU Only)
3. Non-Federally Guaranteed Student Loans
4. All Other Unsecured Loans/Lines of Credit - include SBA PPP loans
5. New Vehicle Loans
6. Used Vehicle Loans
7. Leases Receivable
8. All Other Secured Non-Real Estate Loans/Lines of Credit
9. Loans/Lines of Credit Secured by a First Lien on a single 1- to 4Family Residential Property
10. Loans/Lines of Credit Secured by a Junior Lien on a single 1- to 4Family Residential Property
11. All Other Real Estate Loans/Lines of Credit

Acct

Number of Loans

Acct

Amount

Acct

521
522A
595A
522
523
524
565
595B

993
994A
963A
994
958
968
954
963C

396
397A
698A
397
385
370
002
698C

563A

959A

703A

562A

960A

386A

562B

960B

386B

525
526

900K4
900P

718A5
400P

025A1

025B1

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

14. TOTAL LOANS & LEASES (Sum of items 1-13 must equal total loans and leases, Page 2.)
YEAR-TO-DATE LOAN INFORMATION

Number

15. Loans Granted Year-to-Date
a. Payday Alternative Loans (PALs I and PALs II) Granted Year-to-Date (also include amount in
item 15) (Federal credit union ONLY)
MISCELLANEOUS LOAN INFORMATION

Number

18. Non-Commercial Loans (contained in items 1 - 11 above)
a. 1. Small Business Administration

Acct

Amount

031C

16. Non-Federally Guaranteed Student Loans in Deferred Status
17. Loans Outstanding to Credit Union Officials and Senior Executive Staff
GOVERNMENT GUARANTEED LOANS

Acct
031A

Outstanding
Balance

Acct
963B
995
Acct

Acct
031B
031D

Amount

Guaranteed
Portion

Acct
698B
956
Acct

LN0050
LN0056
LN0053

LN0051
LN0057
LN0054

LN0052

a. Small Business Administration

691B1

691C1

691C2

b. Other Government Guaranteed

691P

691P1

691P2

2. Paycheck Protection Program (PPP) Loans (Included in 18.a.1.)
b. Other Government Guaranteed
19. Commercial Loans (contained in items 12 - 13 above)

ELIGIBLE LOAN MODIFICATIONS UNDER THE 2020 CARES ACT

Number

Acct

LN0055

Amount

Acct

Complete this section if the credit union has modified loans consistent with Section 4013 of the CARES Act.
For the loans reported in Account 025B, report the number and amount of loans modified consistent with the
CARES Act. Refer to the Call Report instructions for guidance on reporting delinquency.

1. Eligible loan modifications under the 2020 CARES Act [Section 4013]

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

CV0001

CV0002

Page 6

Credit Union Name:___________________________

Federal Charter/Certificate Number:________________

MISCELLANEOUS INFORMATION AS OF: _______________
This page must be completed by all credit unions.

ADDITIONAL SHARE INSURANCE
1. Does your credit union maintain share/deposit insurance coverage other than the NCUSIF? (Do not include Life
Savings and Borrowers' Protection Insurance or Surety Bond Coverage.)

Yes or No

875

a. If so, indicate the name of the insurance company
b. Dollar amount of shares and/or deposits insured by the company named above
MISCELLANEOUS INFORMATION
2. Number of current members (not number of accounts)
3. Number of potential members
4. Number of credit union employees who are:
a. Full-Time (26 hours or more per week)
b. Part-Time (25 hours or less per week)

876
877

5. Provide the aggregate of all future capital and operating lease payments on fixed assets, without discounting
commitments for future payments to present value

8. Does the credit union plan to add any new branches or expand existing facilities in the next 12 months?
1 - 3 Years

UNINSURED SECONDARY CAPITAL
9. Uninsured Secondary Capital (Low-Income Designated CUs Only)

Acct

> 3 Years

925B1

YEAR-TO-DATE GRANTS
10. Amount of Grants Awarded to Your Credit Union Year-to-Date
11. Amount of Grants Received by Your Credit Union Year-to-Date
INTERNATIONAL REMITTANCES
12. Number of International Remittances Originated Year-to-Date

Number

Acct
083
084

Number

Acct
564A
564B

Amount

Acct
980

Yes or No

6. Has the credit union completed a merger or acquisition that qualifies for Business Combination Accounting on or after
January 1, 2009? If this answer is "Yes" please complete item 7 on Page 12.

7. If you have a transactional world wide website, how many members use it?

Acct
1003

Number

Acct
892B

Acct

Yes or No

Acct
566B

Total Amount

Acct

925B2

Acct

925
Amount

Acct
926
927

Number

Acct
928

H - Lines 1 through 3 moved to Mar 2022, page 19.
I - Lines 4, 8, 10, 11, and 12 moved to Mar 2022, page 20.

OMB No. 3133-0004

NCUA 5300
EffectiveJune 30, 2020
Previous Editions Are Obsolete

Page 7

Federal Charter/Certificate Number:________________

Credit Union Name:_________________________________________

DELINQUENT LOANS BY COLLATERAL TYPE AS OF: _______________
This page must be completed by all credit unions.

Report Number Only
Reportable Delinquency

TOTAL NUMBER OF DELINQUENT LOANS BY COLLATERAL TYPE
30- 59 days
1.
2.
3.
4.
5.
6.

a.
a.
a.
a.
a.
a.
a.

Unsecured Credit Card Loans
Payday Alternative Loans (PALs I and PALs II) (FCU Only)
Non-Federally Guaranteed Student Loans
New Vehicle Loans
Used Vehicle Loans
1st Mortgage Real Estate Loans/Lines of Credit
1. Fixed Rate (incl. Hybrid/Balloon > 5 yrs)
2. Adjustable Rate (incl. Hybrid/Balloon 5 yrs or less)
Other Real Estate Loans/Lines of Credit
1. Fixed Rate/Hybrid/Balloon
2. Adjustable Rate
Leases Receivable
All Other Loans (See Instructions)

a.
a.
8. a.
9. a.
10. a. TOTAL NUMBER OF DELINQUENT LOANS

60-179 days

180-359 days

Total Number of
Reportable Delinquent
Loans

>=360 days

024A
089A
053A
035A1
035A2

026A
127A
053B
035B1
035B2

027A
128A
053C
035C1
035C2

028A
129A
053D
035D1
035D2

045A
130A
053E
035E1
035E2

029A
030A

029B
030B

029C
030C

029D
030D

029E
030E

032A
033A
034A
035A
020A

032B
033B
034B
035B
021A

032C
033C
034C
035C
022A

032D
033D
034D
035D
023A

032E
033E
034E
035E
041A

027B
128B
022T
022C1
022C2

028B
129B
023T
023C1
023C2

Total Amount of
Reportable Delinquent
Loans
045B
130B
041T
041C1
041C2

753
773

754
774

713A
714A

757
777
022D
022C
022B

758
778
023D
023C
023B

715A
716A
041D
041C
041B

Report Amount Only
TOTAL AMOUNT OF DELINQUENT LOANS BY COLLATERAL TYPE

Reportable Delinquency
30- 59 days

1.
2.
3.
4.
5.
6.

8.
9.
10.

b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.

60-179 days

180-359 days

024B
089B
020T
020C1
020C2

026B
127B
021T
021C1
021C2

751
771

752
772

755
775
020D
020C
020B

756
776
021D
021C
021B

10. c. Amount of Loans in Non-Accrual Status

>=360 days

DL0121

FCU - Federal Credit Union

K - Delinquency schedule moved to Mar 2022, page 7

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 8

Federal Charter/Certificate Number:________________

Credit Union Name:_________________________________________

ADDITIONAL DELINQUENCY INFORMATION AS OF: _______________
(Included in the delinquent loan information reported on Page 8)
This page must be completed by all credit unions.

Reportable Delinquency

Report Number Only
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.

a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.
a.

b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.
b.

60-179 days
036A
037A
038A
039A
040A1
043A3
043A4
046A3
046A4
044A1
047A1
054A
055A
056A1
057A
059A1
060A

Indirect Loans
Participation Loans
Interest Only & Payment Option 1st Mortgage Loans
Interest Only & Payment Option Other RE/LOC Loans
Residential Construction excluding Commercial Purpose
Member Commercial Loans Secured by Real Estate
Member Commercial Loans NOT Secured by Real Estate
Nonmember Commercial Loans Secured by Real Estate
Nonmember Commercial Loans NOT Secured By Real Estate
Agricultural Loans
Commercial Construction & Development Loans
TDR Loans Secured by First Mortgages
TDR Loans Secured by Other RE/LOCs
TDR RE Loans Also Reported as Commercial Loans
TDR Consumer Loans NOT Secured by Real Estate
TDR Commercial Loans NOT Secured by Real Estate
Loans Held for Sale

Report Amount Only
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.

30-59 days

OMB No. 3133-0004

30- 59 days
020E
020F
020I
020M
020N1
020G3
020G4
020P3
020P4
020H1
020Q1
020U
020V
020W1
020X
020Y1
071F

036B
037B
038B
039B
040B2
043B3
043B4
046B3
046B4
044B1
047B1
054B
055B
056B1
057B
059B1
060B
60-179 days
021E
021F
021I
021M
021N1
021G3
021G4
021P3
021P4
021H1
021Q1
021U
021V
021W1
021X
021Y1
071G

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

180-359 days

>=360 days

036C
037C
038C
039C
040C1
043C3
043C4
046C3
046C4
044C1
047C1
054C
055C
056C1
057C
059C1
060C
180-359 days
022E
022F
022I
022M
022N1
022G3
022G4
022P3
022P4
022H1
022Q1
022U
022V
022W1
022X
022Y1
071H

036D
037D
038D
039D
040D1
043D3
043D4
046D3
046D4
044D1
047D1
054D
055D
056D1
057D
059D1
060D
>=360 days
023E
023F
023I
023M
023N1
023G3
023G4
023P3
023P4
023H1
023Q1
023U
023V
023W1
023X
023Y1
071I

Total No. of Reportable
Delinquent Loans
036E
037E
038E
039E
040E1
043E3
043E4
046E3
046E4
044E1
047E1
054E
055E
056E1
057E
059E1
060E
Total Amt of Reportable
Delinquent Loans
041E
041F
041I
041M
041N1
041G3
041G4
041P3
041P4
041H1
041Q1
041U
041V
041W1
041X
041Y1
071J

Page 9

Federal Charter/Certificate Number:________________

Credit Union Name:_______________________________________

LOAN CHARGE OFFS AND RECOVERIES AS OF: _______________
This page must be completed by all credit unions.

LOAN LOSS INFORMATION
1. Unsecured Credit Card Loans
2. Payday Alternative Loans (PALs I and PALs II) (FCU Only)
3. Non-Federally Guaranteed Student Loans
4. New Vehicle Loans
5. Used Vehicle Loans
6. Total 1st Mortgage Real Estate Loans/Lines of Credit
7. Total Other Real Estate Loans/Lines of Credit
8. Leases Receivable
9. All Other Loans (See Instructions)
10. Total Charge Offs and Recoveries

ADDITIONAL LOAN LOSS INFORMATION (Included in the loan losses reported above.)
11. Indirect Loans
12. Participation Loans
13. Interest Only & Payment Option 1st Mortgage Loans
14. Interest Only & Payment Option Other RE/LOC Loans
15. Residential Construction excluding Commercial Purpose
16. Member Commercial Loans Secured by Real Estate
17. Member Commercial Loans NOT Secured by Real Estate
18.
19.
20.
21.
22.
23.
24.
25.
26.

YTD Charge Offs

Acct

YTD Recoveries

681
137
551T
551C1
551C2
607
608
551D
551C

550

551

Acct

YTD Recoveries

550E
550F
550I
550M
550N1
550G3
550G4
550P3
550P4
550H1
550Q1
550U
550V
550W1
550X
550Y1

Nonmember Commercial Loans Secured by Real Estate
Nonmember Commercial Loans NOT Secured By Real Estate
Agricultural Loans
Commercial Construction & Development Loans
TDR Loans Secured by First Mortgages
TDR Loans Secured by Other RE/LOCs
TDR RE Loans Also Reported as Commercial Loans
TDR Consumer Loans NOT Secured by Real Estate
TDR Commercial Loans NOT Secured by Real Estate

BANKRUPTCY INFORMATION
27. All loans charged off due to Bankruptcy YTD
28. Number of members with loans (outstanding) who have filed for:
a. Chapter 7 Bankruptcy YTD
b. Chapter 13 Bankruptcy YTD
c. Chapter 11 or 12 Bankruptcy YTD
29. Total outstanding loan balances subject to bankruptcies identified in items 28a - 28c.

No. of Members

FORECLOSURE INFORMATION
30. Real Estate Loans Foreclosed Year-to-Date (Report Balance at time of Foreclosure)

No. of Loans

Acct

680
136
550T
550C1
550C2
548
549
550D
550C

Acct

Acct
551E
551F
551I
551M
551N1
551G3
551G4
551P3
551P4
551H1
551Q1
551U
551V
551W1
551X
551Y1

Amount

Acct
682

081
082
088
971
Acct

Amount

1005A

FEDERAL CREDIT UNION INTEREST RATE CEILING REPORT
31. Federal Credit Union Interest Rate Ceiling
a. Dollar amount of loans with interest rates that exceed 15% (Federal Credit Unions Only)
b. Aggregate weighted average interest rate for the loans with interest rates that exceed 15% (Federal Credit Unions Only)

Acct
1005

Amount

Acct
567
568

FCU - Federal credit union

L - Loan Loss Schedule moved to Mar 2022, page 8.

OMB No. 3133-0004

NCUA 5300
EffectiveJune 30, 2020
Previous Editions Are Obsolete

Page 10

Federal Charter/Certificate Number:________________

Credit Union Name:______________________________________________

LIQUIDITY, COMMITMENTS, AND SOURCES AS OF: _______________
All credit unions must complete lines 1 through 10, if applicable.

OFF-BALANCE SHEET COMMITMENTS AND OTHER ITEMS

Total Unfunded Commitments for Commercial Loans
Miscellaneous Commercial Loan Unfunded Commitments (Include in item 1 above as appropriate.)
A. Agricultural Related Commercial Loans
B. Construction & Land Development
C. Outstanding Letters of Credit
3. Unfunded Commitments for All Remaining Loans (Non-Commercial Loans)
A. Revolving Open-End lines secured by 1-4 Family Residential Properties
B. Credit Card Lines
C. Unsecured Share Draft Lines of Credit
D. Overdraft Protection Program Commitments
E. Residential Construction Loans excluding Commercial purpose
F. Federally Insured Home Equity Conversion Mortgages (HECM) (Reverse Mortgages)
G. Proprietary Reverse Mortgage Products
H. Other Unfunded Commitments
I. Total Unfunded Commitments for Non-Commercial Loans
Total Unfunded Commitments for all loan types (Sum items 1 and 3I)
1.
2.

Amount Committed
Directly by Credit
Union

Acct

M - Unfunded Commitments to Mar 2022, page 17.
N - Borrowing Arrangements to Mar 2022, page 18.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Acct

Total Amount

Acct

814K2

814K

814J3
814A6
813A1

814J4
814A7
813B1

814J5
814A8
813A2

811D1
812A1
815A1
822A1
811E1
811B3
811C3
816B3
816T1
816A1

811D2
812B1
815B1
822B1
811E2
811B4
811C4
816B4
816T2
816A2

811D
812C
815C
822C
811E
811B5
811C5
816B5
816T
816A
818

814K1

4. Dollar Amount of Pending Bond Claims
CONTINGENT LIABILITIES
5. Loans Transferred with Limited Recourse Qualifying for Sales Accounting
6. Other Contingent Liabilities
CREDIT AND BORROWING ARRANGEMENTS
7. Amount of Borrowings Subject to Early Repayment at Lender’s Option
8. Assets Pledged to Secure Borrowings - include amounts reported in Account LC0047 below
a. Small Business Administration Paycheck Protection Program loans pledged as collateral to the Federal Reserve Bank PPP Lending Facility
9. Lines of Credit - Available before Draws Against LOC reported in item 10 Uncommitted LOC
Acct
Committed LOC
Acct
884A1
A. Corporate Credit Unions
884A2
884C1
B. Natural Person Credit Unions
884C2
884D1
C. Other Credit Lines
884D2
884E
D. TOTAL
882
10. Borrowings
Draws Against LOC
Acct
Term Borrowings
Acct
885A
A. Corporate Credit Unions
885B
885A1
B. Natural Person Credit Unions
885B1
885A2
C. Other Sources
885B2
885A3
D. FHLB
885B3
E. CLF
885B4
F. FRB - include amounts reported in Account LC0085 below
1. FRB Paycheck Protection Program Lending Facility loans
885A4
G. TOTAL
885B5

Amount Committed
through
Third Party/Indirect

819
818A

Total Amount

Other Borrowings

Acct
884
884C
884D
881
Acct
Total Borrowings
885C
885C1
885C2
885C3
885C4
885C5
LC0085
885C6

865A
878
LC0047

Acct
885D
885D1
885D2
885D3
885D4
885D5
885D6

Page 11

Credit Union Name:____________________________

Federal Charter/Certificate Number:________________

PCA NET WORTH CALCULATION WORKSHEET AS OF: _______________
A credit union is not required to provide input on this page unless it has chosen an alternative total assets option offered on items 10 through 12
to calculate Net Worth, elected to early adopt ASC Topic 326: Financial Instruments - Credit Losses (CECL), or completed a merger/acquisition
after 12/31/2008.
Information entered on preceding schedules will populate items below in the online 5300 System, excluding items 7a - 7d and optional items 10,
11 and 12.

NET WORTH TO TOTAL ASSETS RATIO
NUMERATOR: NET WORTH
Amount
1.
2.
3.
4.
5.
6.

Undivided Earnings
Regular Reserves
Appropriation for Non-Conforming Investments (State Credit Union ONLY)
Other Reserves (Appropriations of Undivided Earnings)
Subordinated Debt included in Net Worth
Net Income (unless this amount is already included in Undivided Earnings)

7. Adjusted Retained Earnings acquired through Business Combinations
a. Prior Quarter-End Adjusted Retained Earnings acquired through Business Combinations
b. Adjustments made to Retained Earnings acquired through Business Combinations
during current quarter (See Instructions)
c. Adjusted Gain from Bargain Purchase due to Business Combinations completed
during current quarter (See Instructions)
d. Current Quarter's Total Adjusted Retained Earnings acquired through Business
Combinations (7a + 7b - 7c)
8. TOTAL NET WORTH (Sum of items 1-6 and 7d)
DENOMINATOR: ASSETS as defined in 702.2(k)(3)

Amount

Acct
940
931
668
658
925A
602

Acct
1004A
1004B
1004C
1004
997

Amount

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

Acct
NW0010

Total Assets Elections (Optional)
Retain item 9 above as net worth ratio denominator, or select one of the total assets computation options below by inputting the result in the appropriate line
item. Item 13 below will compute your net worth ratio using account NW0010 as your denominator unless you enter an amount in item 10, 11 or 12. The
amount reported should exclude SBA PPP loans pledged as collateral to the FRB PPP Lending Facility (Acct LC0047).
010A
010B
010C

10. Average of Daily Assets over the calendar quarter
11. Average of the three month-end balances over the calendar quarter
12. The average of the current and three preceding calendar quarter-end balances
Net Worth Calculation and Classification
Amount

Acct
998

13. Net Worth Ratio (Item 8 divided by item 9, 10, 11, or 12)
14. a. Risk Based Net Worth (RBNW) Requirement (Standard Calculation) - Complex credit unions only, see NCUA
regulations section 702.103

999
999A

b. Risk Based Net Worth (RBNW) Alternative Method under Section 702.107
15. Net Worth Classification if credit union is not new
(Based upon Call Report data only. See instructions.)
16. Net Worth Classification if credit union is new
A "New" credit union has less than $10 million in assets and was chartered
in the last 10 years. (Based upon Call Report data only. See instructions.)

700
701

ASC Topic 326 - Undivided Earnings adjustment
Amount
17. Select the fiscal year of adoption of ASC Topic 326 - Financial Instruments - Credit Losses (CECL)
18. One-time Adjustment to Undivided Earnings for those credit unions that have adopted ASC Topic 326 - Financial
Instruments - Credit Losses (CECL)

Acct
NW0001
NW0002

O - PCA page moved to Mar 2022, page 22.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 12

Credit Union Name:_________________________________

Federal Charter/Certificate Number:________________

STANDARD COMPONENTS OF
RISK BASED NET WORTH (RBNW) REQUIREMENT AS OF: _______________
An RBNW Requirement is only applicable for those credit unions defined as complex in NCUA regulations section 702.103.
The information below is provided only for your information. No credit union is required to provide input on this page.
Information entered elsewhere will populate the line items below in CUOnline.

Risk portfolio

Dollar balance

Amount as
Risk
percent of quarterweighting
end total assets

Amount
times risk
weighting

Standard
component

Quarter-end total assets Assets, line 25 (Acct 010)
1. Long-term real estate loans (Acct 710 - Acct 718 - Acct 712)

Threshold amount: 0 to 25%
a.
Excess amount: over 25%
b.
2. MBLs outstanding Schedule A (Acct 400)

Threshold amount: 0 to 15%
a.
Threshold amount: >15 to 25%
b.
c.
Excess amount: over 25%
3. Investments: Weighted-average life:
a. Page 1 Lines 2d, 3 and 17: 0 to 1 year (Acct 799A1
+ Acct 730B + Acct 730C - Acct 738A - Acct 739A)
b. > 1 year to 3 years (Acct 799B - Acct 738B - Acct 739B)
c. > 3 years to 5 years (Acct 799C1 - Acct 738C - Acct 739C)
d. > 5 years to 10 years (Acct 799C2 - Acct 738D - Acct 739D)
e. > 10 years (Acct 799D - Acct 738E - Acct 739E)
4. Low-risk assets
a. Acct 730A + Acct 794 + Acct 740 + Acct LN0057

b. Sum of risk portfolios 1 through 4 above
5. Average-risk assets
a. Assets (Acct 010) less risk portfolio items 1 - 4 above
6. Loans sold with recourse
a. Page 11, line 5 (Acct 819)
7. Unused MBL commitments
a. Schedule A (Acct 814B)
8. Allowance
a. Credit limited to 1.5% of loans, Assets, Acct 719 or Acct AS0048
Sum of standard components: RBNW requirement
(Acct 999B)

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 13

Credit Union Name:_________________________________________

Section 1:
Section 2:
Section 3:
Section 4:

Federal Charter/Certificate Number:________________

SCHEDULE A
SPECIALIZED LENDING AS OF: _______________

If your credit union has indirect loans, complete this section.
If your credit union has any real estate loans outstanding or has originated any real estate loans year-to-date, complete this section.
If your credit union has any participation loans outstanding or purchased or sold loans or participations year-to-date, complete this section.
If your credit union has any commercial or member business loans outstanding or has originated/purchased any commercial or member business loans year-to-date, complete this
section. If these loans are secured by real estate, complete section 2 also.
Section 5: If your credit union has any Troubled Debt Restructured loans outstanding or has modified any loans year-to-date, complete this section.
Section 6: If your credit union has purchased or obtained credit impaired loans in a merger and has not adopted CECL, complete this section.
Section 7: If your credit union has purchased financial assets with credit deterioration during the current reporting period, complete this section.

SECTION 1 - INDIRECT LOANS
1. INDIRECT LOANS
Number
Acct
Amount
a. Indirect Loans - Point of Sale Arrangement
617B
b. Indirect Loans - Outsourced Lending Relationship
617C
c. TOTAL OUTSTANDING INDIRECT LOANS
617A
Stop here if your credit union has no real estate loans, member business loans, or commercial loans outstanding and has not originated any real estate loans, member business loans, or
commercial loans year-to-date or if your credit union has not purchased or sold any loans or does not have any participation loans outstanding.

SECTION 2 - REAL ESTATE LOANS AND LINES OF CREDIT - INCLUDING MEMBER BUSINESS/COMMERCIAL LOANS SECURED BY REAL ESTATE
FIRST MORTGAGE REAL ESTATE LOANS

No. Outstanding

1. Fixed Rate
a. > 15 Years
b. 15 Years or less
2. Balloon/Hybrid
a. > 5 Years
b. 5 Years or less
3. Other Fixed Rate
4. Adjustable Rate 1 yr or less
5. Adjustable Rate > 1 yr
6. Total 1st Mortgage Real Estate Loans/Lines of Credit (sum items 1-5)
OTHER REAL ESTATE
7. Closed-End Fixed Rate
8. Closed-End Adjustable Rate
9. Open-End Adjustable Rate
10. Open-End Fixed Rate
11. Total Other Real Estate Loans/Lines of Credit (sum items 7-10)
12. TOTALS (all columns, items 1 - 5 and 7 - 10)

Acct

Amt Outstanding

15. REVERSE MORTGAGES
a. Federally Insured Home Equity Conversion Mortgage (HECM)
b. Proprietary Reverse Mortgage Products

OMB No. 3133-0004

Acct

Amount Granted
YTD

Acct

704A
704B

982A
982B

720A
720B

972C
972D
972E
973A
973B

704C
704D
704E
705A
705B
703

982C
982D
982E
983A
983B

720C
720D
720E
721A
721B

974
975
976
976B

706
707
708
708B
386
710

984
985
986
986B

722
723
724
724B

978

No. of Loans
Outstanding

No. Granted
YTD

972A
972B

MISCELLANEOUS REAL ESTATE LOANS/LINES OF CREDIT INFORMATION
13. Interest Only & Payment Option 1st Mortgage Loans
14. Interest Only & Payment Option Other RE/LOC Loans

Acct

Acct
618B
618C
618A

Acct
704F1
704G1

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

No. of Loans
Outstanding

Amt of Loans
Outstanding

Acct
704C2
704D1
Acct
704F2
704G2

Amount
Outstanding

No. of Loans
Granted YTD

988
Acct
704C1
704D2
Acct
704F3
704G3

Amount Granted
YTD

726
Acct
704C3
704D3
Acct
704F4
704G4

Page 14

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
SPECIALIZED LENDING (Continued) AS OF: _______________

SECTION 2 CONTINUED - REAL ESTATE LOANS AND LINES OF CREDIT

MISCELLANEOUS REAL ESTATE LOANS/LINES OF CREDIT INFORMATION (continued)
16. Balance Outstanding of 1st Mtg Residential Construction Loans - Excluding Commercial Purpose
17. a. Allowance for Losses on all Real Estate Loans - If you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL) skip to item 17b.
b. Allowance for Credit Losses on all Real Estate Loans - Enter an amount if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
18. Total Amount of All 1st Mortgage Loans which have been sold in the secondary market year-to-date
19. Amount of Real Estate Loans Outstanding that will contractually refinance, reprice or mature within the next 5 years and that are not reported in Sect 4, item 10
20. Amount of real estate loans sold but serviced by the credit union
21. Mortgage Servicing Rights

SECTION 3 - LOANS PURCHASED AND SOLD (IN FULL OR IN PART) & PARTICIPATION LOANS PURCHASED AND SOLD
1. LOANS PURCHASED AND SOLD YEAR-TO-DATE1
a. Loans Purchased from Other Financial Institutions
b. Loans Purchased from Other Sources
c. Loans, Excluding Real Estate Loans, Sold

2
2. PARTICIPATION LOANS PURCHASED
a. Purchased With Recourse
b. Purchased Without Recourse
TOTAL PURCHASED (each column)

Number

ALL OUTSTANDING
Amount
Acct
619A1
619A2
619A3

Acct
619B1
619B2
619B

Participation Interest Retained
2

3. OUTSTANDING PARTICIPATION LOANS SOLD
a. Sold With Recourse
b. Sold Without Recourse
TOTAL OUTSTANDING SOLD (each column)

4. PARTICIPATION LOANS SOLD YEAR-TO-DATE

a. Sold With Recourse YTD
b. Sold Without Recourse YTD
TOTAL SOLD YTD (each column)

Number

Acct

Amount Retained

691D1
691D2
691D
Acct

Acct

Amount Retained

Number

Acct

Amount

691K1
691K7
691K2
691K8
691K9
691K6
691K

a. Consumer
b. Non-Federally Guaranteed Student Loans
c. Real Estate
d. Commercial Loans excluding C&D
e. Commercial Construction & Development
f. Loan Pools
TOTAL OUTSTANDING (each column)

Acct
Amount
SL0014
SL0012
SL0016
PURCHASED YTD
Amount
Acct

Acct
SL0015
SL0013
SL0017

690A1
690A2
690A
Number

691E1
691E2
691E

Acct
690B1
690B2
690

Acct
691F1
691F2
691F

Amount Sold
AND/OR Serviced

Acct
691G1
691G2
691G

Participation Interest Sold AND/OR Serviced
Acct

691H1
691I1
691H2
691I2
691H
691I
Purchased Participations, Outstanding on Financial
Statements

5. PARTICIPATION LOANS OUTSTANDING BY TYPE2

Number

Acct
704A2
731
SL0003
736
712
779A
779

Participation Interest Sold AND/OR Serviced

Participation Interest Retained
Number

Number

Amount

Acct
691L1
691L7
691L2
691L8
691L9
691L6
691L

Number

Acct

Amount Sold
AND/OR Serviced

Acct

Amount Sold
Outstanding

Acct

691A1
691J1
691A2
691J2
691A
691
Portion of Participations Sold, Outstanding on
Financial Statements
Number

Acct
691M1
691M7
691M2
691M8
691M9
691M6
691M

691N1
691N7
691N2
691N8
691N9
691N6
691N

1 Report each loan purchased or sold in whole or in part under 701.23 (if FCU) or similar state provisions (if SCU).
2 Report loans purchased or sold in part under 701.22 (if FCU) or similar state provisions (if SCU).

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

P - Loans purchased and sold and Participations to Mar 2022, page 10
OMB No. 3133-0004

Page 15

Federal Charter/Certificate Number:________________

Credit Union Name:________________________________________________________________
SCHEDULE A
SPECIALIZED LENDING (Continued) AS OF: _______________

SECTION 4 - MEMBER BUSINESS & COMMERCIAL LENDING - Complete this section if the credit union has any commercial or member business loans.

1. Commercial Loans to Members
a. Construction and Development Loans
b. Secured by Farmland
c. Secured by Multifamily
d. Secured by Owner Occupied, Non-Farm, Non-Residential Property
e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
f. TOTAL REAL ESTATE SECURED
g.
h.
i.
j.
k.

No. of
Loans

Loans to finance agricultural production and other loans to farmers
Commercial and Industrial Loans
Unsecured Commercial Loans
Unsecured Revolving Lines of Credit for Commercial Purposes
TOTAL COMMERCIAL LOANS to Members

2. Purchased commercial loans or participation interests to nonmembers
a. Construction and Development Loans
b. Secured by Farmland
c. Secured by Multifamily
d. Secured by Owner Occupied, Non-Farm, Non-Residential Property
e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
f. TOTAL REAL ESTATE SECURED
g. Loans to finance agricultural production and other loans to farmers
h. Commercial and Industrial Loans
i. Unsecured Commercial Loans
j. Unsecured Revolving Lines of Credit for Commercial Purposes
k. TOTAL COMMERCIAL LOANS to Nonmembers
TOTAL COMMERCIAL LOANS (1k+2k)

Acct
143A3
961A5
900M
900H2
900J2
900K2
961A6
900L2
900C5
900C6
900A1

Outstanding
Balance

143A4
961A7
900M1
900H3
900J3
900K3
961A8
900L3
900C7
900C8
900B1
900T1

Commercial Loans
No. Granted or
Acct
Purchased YTD
143B3
042A5
400M
400H2
400J2
718A3
042A6
400L2
400C5
400C6
400A1
143B4
042A7
400M1
400H3
400J3
718A4
042A8
400L3
400C7
400C8
400B1
400T1

MISCELLANEOUS COMMERCIAL LOAN INFORMATION
3. Outstanding commercial participations sold but retained servicing (including unfunded commitments)
4. Outstanding commercial loans sold but retained servicing (including unfunded commitments)
5. Year-to-Date commercial loans/participations sold but did not retain servicing (including unfunded commitments)
6. Commercial Agricultural Loans (1b+1g+2b+2g)
REGULATORY REPORTING - PART 723 - MEMBER BUSINESS LOANS

Acct
143C3
099A5
090M
090H2
090J2
090K2
099A6
090L2
090C5
090C6
090A1

Amount Granted or
Purchased YTD

143C4
099A7
090M1
090H3
090J3
090K3
099A8
090L3
090C7
090C8
090B1
No. of Loans

7. Net Member Business Loan Balance (NMBLB)

Acct
1061A
1062A
1063A
961A9

Acct
143D3
463A5
475M
475H2
475J2
475K2
463A6
475L2
475C5
475C6
475A1
143D4
463A7
475M1
475H3
475J3
475K3
463A8
475L3
475C7
475C8
475B1

Amount

Acct
1061
1062
1063
042A9

Amount

Acct
400A

Amount

Acct
400
814B
718

RISK BASED NET WORTH (RBNW) - For credit unions with assets greater than $50,000,000
8. Loans and participation interests qualifying for RBNW
9. Unfunded commitments for member business loans and participation interests qualifying for RBNW
10. Amount of Real Estate Loans included in line 12 of page 14 also reported as member business loans and participation interests qualifying for RBNW on line 8 above

Q - Commercial loan schedule moved to Mar 2022, page 12.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 16

Credit Union Name:______________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
SPECIALIZED LENDING (Continued) AS OF: _______________

SECTION 5 - TROUBLED DEBT RESTRUCTURED LOANS - Complete this section if the credit union has any TDR loans outstanding.

Report loans that qualify under generally accepted accounting principles as troubled debt restructurings (TDRs). TDRs are loans for which the 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. Refer to FASB Accounting Standards Codification 310-40. These loans should also be reported as part of the overall
balances in the appropriate category on the Statement of Financial Condition (page 2); in Schedule A, Section 2 for real estate loans; in Schedule A, Section 4 for member business & commercial lending; and on
pages 8 and 9, if delinquent. See Delinquent Loan instructions for information regarding TDR delinquency reporting.
TDR Loans in Accrual Status
No. of Loans
Outstanding
1. a. TDR Loans Secured by
First Mortgages
b. TDR Loans Secured by
Other RE/LOCs
c. TDR RE Loans Also
Reported as Commercial
Loans
d. TDR Consumer Loans
NOT Secured by Real
Estate
e. TDR Commercial Loans
NOT Secured by Real
f. Total TDR Loans
Outstanding (a+b+d+e)

Acct

Amount in
Accrual Status

Acct

TDR Loans in Nonaccrual Status
Amount in
No. of Loans
Acct
Nonaccrual
Outstanding
Status

Total TDR Loans Outstanding by Category
Acct

Total No. of
Loans

Acct

Total Amount

Acct

1006A

1007A

1008A

1009A

1010A

1011A

1006B

1007B

1008B

1009B

1010B

1011B

1006F

1007F

1008F

1009F

1010F

1011F

1006D

1007D

1008D

1009D

1010D

1011D

1006G

1007G

1008G

1009G

1010G

1011G

1006

1007

1008

1009

1000F

1001F

No. of Loans YTD

2. TDR Loans Approved Year-to-Date

Acct
1012A

Amount YTD

Acct

Amount

1002F
Acct
1013

3. TDR portion of Allowance for Loan and Lease Losses

SECTION 6 - PURCHASED CREDIT IMPAIRED LOANS (PCILs) - Complete this section if the credit union has any PCILs and HAS NOT ADOPTED CECL.

Report purchased impaired loans, whether obtained through merger or other purchase. Refer to FASB Accounting Standards Codification 310-30.
Contractual Balance
Recorded Investment Reported as Loans in
Acct
Outstanding
Account 025B
1. Total PCILs Outstanding
PC0001

Acct
PC0002

Complete this section if the credit union has early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)

SECTION 7 - PURCHASED FINANCIAL ASSETS WITH CREDIT DETERIORATION (PCD) - Complete this section for PCD assets acquired during the current reporting period (quarter).

Report financial assets purchased with credit deterioration, whether obtained through merger or other purchase. Refer to FASB Accounting Standards Codification 326.
Purchase Price
1. PCD Loans Outstanding
2. PCD Debt Securities

Acct
PC0003
PC0007

Acquirer's ACL at
Acquisition Date

Acct

Non-Credit Discount or Premium attributable
to other factors

PC0004
PC0008

Acct
PC0005
PC0009

Unpaid Principal
Balance or Par
Value

Acct
PC0006
PC0010

R - PCILs and PCD moved to Mar 2022, page 9.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 17

Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION AS OF: _______________

Complete this schedule if amounts are reported on page 1, items 4-7; or if items below are applicable.
TYPES OF INVESTMENTS
1. U.S. Government Obligations
a. NCUA Guaranteed Notes
Amount of Variable Rate

< = 1 Year
738A

> 1- 3 Years
738B

> 3 - 5 Years
738C

> 5 - 10 Years
738D

> 10 Years
738E

739A

739B

739C

739D

739E

Total Amount
738
739

Amount of Fixed Rate
b. TOTAL NCUA GUARANTEED NOTES
c. Total FDIC-Issued Guaranteed Notes
d. All Other U.S. Government Obligations
e. TOTAL U.S. GOVERNMENT OBLIGATIONS
2. Federal Agency Securities
a. Agency/GSE Debt Instruments (not backed by mortgages)
b. Agency/GSE Mortgage-Backed Securities
c. TOTAL FEDERAL AGENCY SECURITIES

740
740A
741C3
741C
742C1
742C2
742C
745

3. Securities Issued by States and Political Subdivisions in the U.S.
4. Other Mortgage-Backed Securities
a. Privately Issued Mortgage-Related Securities
i. Privately Issued Mortgage-Related Securities
ii. Privately Issued Securities (exclude from 4.a.i.) that fail to meet the definition of a mortgage-related security (downgraded below the two highest rating categories) after
purchase (Federal Credit Unions ONLY)
b. Privately Issued Mortgage-Backed Securities (State Credit Unions ONLY)
c. TOTAL OTHER MORTGAGE-BACKED SECURITIES
5. Mutual Funds
6. Common Trusts
7. Bank Issued FDIC-Guaranteed Bonds
INVESTMENTS MEETING SPECIFIC CRITERIA OF PART 703 (Federal Credit Unions ONLY)
8. Non-Mortgage Related Securities with Embedded Options or Complex Coupon Formulas
9. Non-Mortgage Related Securities with Maturities Greater than Three Years that Do Not Have Embedded Options or Complex Coupon Formulas
10. Total of Securities Meeting the Requirements of Section 703.12(b) (Sum of items 2b+4c+8+9)
MORTGAGE-BACKED SECURITIES
11. Collateralized Mortgage Obligations/Real Estate Mortgage Investment Conduits (CMOs/REMICs)
12. Commercial Mortgage Backed Securities
FCU= Federal Credit Union

981A
981C
981B
981
743D
743E
746
Amount

Acct
786A
786B
786

733
733A
SCU= State Credit Union

S - Investment accounts replaced and moved to Mar 2022, pages 13 and 14.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 18

Credit Union Name:____________________________________

Federal Charter/Certificate Number:________________

SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION (Continued) AS OF: _______________
Complete this schedule if amounts are reported on page 1, items 4-7; or if items below are applicable.
MISCELLANEOUS INVESTMENT INFORMATION

Amount

13. Total of Deposits and Shares Meeting the Requirements of Section 703.10(a) (FCU Only)

Acct
785

14. Market Value of Investments Purchased Under an Investment Pilot Program - 703.19 (FCU Only)

785A

15. Fair Value of Held to Maturity Securities (reported on item 7 of page 1)

801

16. Investment Repurchase Agreements

780
781

17. Borrowing Repurchase Transactions Placed in Investments for Purposes of Positive Arbitrage

784A

18. Investments Not Authorized by the FCU Act or NCUA Rules and Regulations (SCU ONLY). Exclude investments listed in Item 20 a. or b. (below).

788

19. Outstanding balance of brokered certificates of deposit and share certificates
20. Amounts reported in the Asset section of the Statement of Financial Condition to fund employee benefit plans or deferred compensation plans under Section 701.19(c) of
NCUA Rules and Regulations (if FCU), or similar state provisions (if SCU), that are not authorized under Part 703 of NCUA Rules and Regulations.
a. Securities

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

Recorded Value

Acct
789C
789D

789E
789E1

ii. Other Insurance

789E2

iii. Other Non-insurance

789F

d. Total (sum items a. - c.)

789G
Recorded Value

21. Amounts reported in Asset section of the Statement of Financial Condition to fund Charitable Donation Accounts
FCU= Federal Credit Union

Acct
789H

SCU= State Credit Union

T - Miscellaneous Investment Information moved to Mar 2022, page 16.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 19

Credit Union Name:____________________________________

Federal Charter/Certificate Number:________________
SCHEDULE C

CREDIT UNION SERVICE ORGANIZATION (CUSO) INFORMATION AS OF: _______________

Report the aggregate totals the credit union has in all CUSOs, regardless of whether your credit union owns the CUSO, has a "controlling financial interest," has the
"ability to exert significant influence" or owns only a smaller portion of the CUSO.
Amount

Acct

a. Total Value of Investments in CUSOs

851

b. Total Amount Loaned to CUSOs

852

c. Total Aggregate Cash Outlay in CUSOs

853

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 20

Credit Union Name:________________________________________

Federal Charter/Certificate Number:________________

SCHEDULE D
DERIVATIVE TRANSACTIONS REPORT AS OF: _______________

1. Total Derivative Transactions Outstanding:

Total Notional
Amount

Acct

Net Fair Value Gain
(Loss)

Acct

Weighted Average
Years to Maturity

Acct

a. Interest Rate Swaps:
i. Pay-fixed

1020

1020C

1020Y

ii. Receive-fixed

1021

1021C

1021Y

iii. Basis

1022

1022C

1022Y

i. Caps Purchased

1023

1023C

1023Y

ii. Floors Purchased

1024

1024C

1024Y

i. 2 & 3 Year Notes

1025

1025C

1025Y

ii. 5 & 10 Year Notes

1026

1026C

1026Y

1027

1027C

1027Y

1030

1030C

1030Y

b. Interest Rate Options:

c. Treasury Futures:

d. Other Derivatives:
i. All Other Derivatives
Total Derivatives

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 21

Federal Charter/Certificate Number:________________

Credit Union Name:_________________________________________

SCHEDULE E
BANK SECRECY ACT/ANTI-MONEY LAUNDERING INFORMATION AS OF: _______________
Complete this schedule if the items below are applicable. This information will not be released to the public.

MONEY SERVICES BUSINESSES
Number of Accounts

Acct
1050

1. Total Money Services Businesses

2. Dealers in Foreign Exchange
3. Check Cashers
4. Monetary Instruments
5. Money Transmitters

1051
1052
1053
1054

6. Provider of Prepaid Access

1055

7. Seller of Prepaid Access

1056

Amount

Acct
1050A

Sum of
Accounts
1051 through
1056 may not
total to
Account 1050

U - Money Services Businesses schedule moved to Mar 2022, page 20.

OMB No. 3133-0004

NCUA 5300
Effective June 30, 2020
Previous Editions Are Obsolete

Page 22

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File Modified	2021-12-06
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