Call Report Form 2025-Q1_Redline

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

Call Report
Form 5300

Effective March 31, 2025 Until Superseded
Version 2024.1

TO THE BOARD OF DIRECTORS:
This booklet contains the Call Report, Form 5300. This form is effective March 31, 2024 until superseded. Please complete the Call Report using accounting and
statistical information from your credit union's records as of the reporting cycle date. Instructions for completing the form are available for separate download on the
NCUA website, www.ncua.gov. The NCUA website provides the quarterly filing date. In addition, credit union contacts of record receive quarterly email notifications of
the cycle highlights.
If you have any non-technical questions, please contact your NCUA Regional Office or your state credit union supervisor, as appropriate. Please contact OneStop, the
NCUA's IT Service Desk, by email at OneStop@ncua.gov or phone at 1-800-827-3255 with any technical questions.

Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________
REPORTING REQUIREMENTS

The Call Report includes the quarterly financial statement and 9 schedules. All credit unions must complete the Statement of Financial Condition (Pages 1 through 3) and the Statement of
Income and Expense (Pages 4 and 5) every reporting period. Schedules A through I require your input only as applicable.
The table below lists the schedules and applicable reporting requirements for each.
SCHEDULE
REPORTING REQUIREMENT
Complete this schedule if your credit union has any loans.
A, Section 1 - Loans
Complete this schedule if any outstanding loans are delinquent.
A, Section 2 - Delinquent Loans
Complete this schedule if your credit union has any loan charge offs or recoveries.
A, Section 3 - Charge-Offs/Recoveries
A, Section 4 - Other Loan Information
Complete this schedule if your credit union has any loans to credit union officials, with interest rates that exceed 15%,
purchased credit impaired loans, or purchased financial assets with credit deterioration.
Complete this schedule if your credit union has indirect loans outstanding.
A, Section 5 - Indirect Loans
A, Section 6 - Loans Purchased and Sold Under 701.22 and
Complete this schedule if your credit union has purchased or sold whole or partial loans.
701.23
A, Section 7 - 1- to 4-Family Residential Real Estate
Complete this schedule if your credit union has 1- to 4-family residential real estate loans.
Loans/Leases
Complete this schedule if your credit union has commercial loans.
A, Section 8 - Commercial
B, Section 1 - Supplemental Information for Available-for-Sale or Complete this schedule if your credit union has any investments classified as available-for-sale or held-to-maturity.
Held-to-Maturity Debt Securities
B, Section 2 - Supplemental information for Trading Debt or Equity Complete this schedule if your credit union has investments classified as trading debt or equity securities.
Securities
B, Section 3 - Investment maturity distribution
Complete this schedule if your credit union has investments in time deposits or classified as available-for-sale, held-tomaturity, or trading.
B, Section 4 - Investment Memoranda
Complete this schedule if your credit union has non-conforming investments, brokered certificates of deposit, realized
investment gains/losses, other than temporary impairment, assets used to fund employee benefit or deferred
compensation plans, or charitable donation accounts.
C, Sections 1 through 5 - Liquidity
Complete this schedule if your credit union has unfunded commitments, off-balance sheet exposures, contingent
liabilities, or borrowing arrangements.
D, Shares and Supplemental Information
Complete this schedule if your credit union has shares.
E, Supplemental Information
Complete this schedule if your credit union has grants, employees, plans to add any new branches, international
remittances, money services businesses, or credit union service organizations.
F, Derivatives
Complete this schedule if your credit union uses derivative contracts.
G, Capital Adequacy
Complete this schedule if your credit union has completed a merger or acquisition that qualifies for business
combination accounting, intends to use an optional total assets election to compute your net worth ratio, or has adopted
Financial Accounting Standard Accounting Standards Codification Topic 326 - Financial Instruments - Credit Losses
(CECL).
H, Complex Credit Union Leverage Ratio (CCULR) Calculation
Complete this schedule if your quarter-end assets exceed $500,000,000 and you are eligible, qualified, and electing to
opt-in to CCULR.
I, Risk Based Capital (RBC) Ratio Calculation
Complete this schedule if your quarter-end assets exceed $500,000,000.
INSTRUCTIONS FOR CORRECTING A SUBMITTED CALL REPORT
If a previously submitted Call Report contains errors, inaccurate information, or omissions, you must correct and resubmit. Instructions for correcting and resubmitting
Call Reports in CUOnline can be found in the Credit Union Online Instruction Guide For Natural Person Credit Unions

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NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Version 2025.1

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

Last Name:

First Name:
Please Print
First Name:

(Signature )
Date:_________________________

(Signature )
Validation Date:_____________________

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

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Credit Union Name:______________________________

Federal Charter/Certificate Number:_______________
NATIONAL CREDIT UNION ADMINISTRATION
CALL REPORT FORM 5300

Financial Statements
Statement of Financial
Condition - Assets
Page 1

Statement of Financial
Condition - Assets
Page 2

Statement of Financial
Condition - Liabilities &
Equity Page 3

Statement of Income
and Expense
Page 4

Statement of Income
and Expense
Page 5

Trading Debt and Equity
Securities
Page 14

Investment Maturity
Distribution
Page 15

Investments Memoranda
Page 16

Loans
Page 6

Delinquent Loans
Page 7

Loan Charge Offs and
Recoveries
Page 8

Loans Supplemental Information
Page 9

Indirect Loans
Page 10

Loans Purchased
and Sold
Page 10

1-4 Family Residential
Property Loans
Page 11

Commercial Loans
Page 12

Bank Secrecy Act
Page 20

Capital Adequacy
Page 22

Complex Credit Union
Leverage Ratio
Page 23

Credit Union Service
Organizations (CUSO)
Page 20

Derivatives
Page 21

Liquidity Borrowing
Page 18

Liquidity Off Balance Sheet
Page 17

Risk Based Capital Ratio
Page 24

Shares Supplemental
Page 19

Supplemental Information
Page 20

Cash and Investment Information
Available-for-Sale and
Held-to-Maturity Debt
Securities Page 13

Loan Information

Other Schedules

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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

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

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ASSETS
Have you adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)? Select yes or no.
NOTE - Review the Call Report Instructions carefully if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).
CASH AND DEPOSITS: If your credit union reports an amount in Account AS0007 complete Schedule B, Section 3, Investments - Maturity Distribution.

AS0010

Amount

Account

AS0004
AS0005
730A

1. Cash on Hand

a.
Coin and Currency
b.
Cash Items in Process of Collection
c.
Total Cash on Hand
2. Cash on Deposit (Amounts Deposited in Financial Institutions)
a.
Cash on Deposit in Corporate Credit Unions
b.
Cash on Deposit in a Federal Reserve Bank
c.
Cash on Deposit in Other Financial Institutions
d.
Total Cash on Deposit (Amounts Deposited in Financial Institutions)
3. Time deposits in commercial banks, S&Ls, savings banks, natural person credit unions, or corporate credit unions
4. All other deposits
5. TOTAL CASH AND OTHER DEPOSITS (Sum of Accounts 730A, 730B, AS0007, and AS0008)

730B1
AS0003
730B2
730B
AS0007
AS0008
AS0009

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

Account

AS0055
AS0061
AS0067

6. Equity Securities
7. Trading Debt Securities
8. Available-for-Sale Debt Securities1, at fair value
Enter an amount in Account AS0042 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable.
Amount
Account
9.
(Allowance for Credit Losses on Available-for-Sale Debt Securities)
AS0042
10. Held-to-Maturity Debt Securities2
Enter an amount in Account AS0041 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable.

AS0073
AS0041
AS0013

11. Allowance for Credit Losses on Held-to-Maturity Debt Securities
12. TOTAL INVESTMENT SECURITIES (Sum of Accounts AS0055, AS0061, AS0067, and AS0073 less AS0041)
OTHER INVESTMENTS: If your credit union reports amounts below, complete Schedule B, Section 3.
13. Other Investments

Amount

a.
b.
c.

Nonperpetual Capital Account
Perpetual Contributed Capital
All other investments

14. TOTAL OTHER INVESTMENTS (Sum of Accounts 769A, 769B, and AS0016)
1
2

Account

769A
769B
AS0016
AS0017

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

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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

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

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ASSETS -- CONTINUED
LOANS HELD FOR SALE:
Amount

Account
003

Amount

Account
025B
719
AS0048

Amount

Account
AS0022
AS0023
AS0024
AS0025
798A
007
008
794
009D2
779
AS0032
009A
009B
009C
AS0036
010

15. Loans Held for Sale
LOANS AND LEASES: If your credit union reports an amount in Account 025B, complete Schedule A, Sections 1 through 8, as applicable.
Number of Loans
16. TOTAL LOANS & LEASES
17. Less: Allowance for Loan & Lease Losses - Skip to Item 18 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).
18. Less: Allowance for Credit Losses on Loans & Leases - Enter an amount if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)

Account
025A

OTHER ASSETS:
19. Foreclosed and Repossessed Assets

20.
21.
22.
23.

Land and Building
Other Fixed Assets
NCUA Share Insurance Capitalization Deposit
Other Assets

a.
b.
c.
d.
e.

Commercial
Consumer Real Estate
Consumer Vehicle
Consumer Other
Total Foreclosed and Repossessed Assets

a.
b.
c.
d.
e.
f.
g.

Goodwill
Mortgage servicing assets
Other Intangible Assets
Accrued Interest on Loans & Leases
Accrued Interest on Investments
All Other Assets
Total Other Assets

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

Must equal Account 014 on Page 3

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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

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

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

Account
825
820A
LI0003
860C

3. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures
4. Borrowings - If your credit union reports borrowings, complete Schedule C, Sections 4 and 5
SHARES/DEPOSITS: All credit unions must complete Schedule D
5.
7.
8.
9.

Amount

Account
013
880
018
LI0069

Amount

Account
940
658
668
658A
996
945A

Member Shares of All Types
Nonmember Deposits
Total Shares and Deposits - (Sum of Accounts 013 and 880)
TOTAL LIABILITIES (Sum of Account 825, 820A, LI0003, 860C, and 018)

EQUITY:
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.

Undivided Earnings
Other Reserves (Appropriations of Undivided Earnings)
Appropriation for Non-Conforming Investments (State Credit Unions ONLY)
Equity acquired in merger
Noncontrolling Interest in Consolidated Subsidiaries
Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges
Accumulated Unrealized Losses for OTTI (Due to Other Factors) on Held to Maturity Debt Securities - Skip this line if you have adopted ASC Topic 326 Financial Instruments - Credit
Losses (CECL)

Accumulated Unrealized Gains (Losses) on Available for Sale Debt Securities
Other Comprehensive Income (not already included in Account EQ0009, 945A or 945C)
Net Income (unless this amount is already included in Retained Earnings)
TOTAL LIABILITIES, SHARES, AND EQUITY (Sum of Accounts LI0069, 940, 658, 668, 658A, 996, 945A, 945B, 945C, EQ0009, and 602)

945C
EQ0009
945B
602
014

Must equal Account 010 on Page 2

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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________
STATEMENT OF INCOME AND EXPENSE

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This page must be completed by all credit unions.

REPORT YEAR-TO-DATE AMOUNTS
INTEREST INCOME YEAR-TO-DATE
1.
2.
3.
4.
5.

Amount

Account
110
119
120
IS0005
115

Interest on Loans and Leases (Excluding interest refunds)
(Less) Interest Refunded
Income from Investments (Includes Interest and Dividends, exclude changes in fair value and realized gains/losses from Equity and Trading Debt Securities)
Other Interest Income
TOTAL INTEREST INCOME (Account 110 less Account 119 plus Account 120 and IS0005)

INTEREST EXPENSE YEAR-TO-DATE
6.
7.
8.
9.
10.
11.

Dividends on Shares (Includes dividends earned during current period)
Interest on Deposits (Total interest expense for deposit accounts) (State Credit Union ONLY)
Interest on Borrowed Money
TOTAL INTEREST EXPENSE (Sum of Accounts 380, 381 and 340)
NET INTEREST INCOME (Account 115 less Account 350)
Provision for Loan & Lease Losses - Skip to Item 12 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)
Complete Item 12 and Items 1 and 2 on page 22 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)

12. Credit Loss Expense

a.
b.
c.
d.
e.

Loans & Leases
AFS Debt Securities
HTM Debt Securities
Off-Balance Sheet Credit Exposures
Total Credit Loss Expense

380
381
340
350
IS0010
300

IS0011
IS0012
IS0013
IS0016
IS0017

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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________
STATEMENT OF INCOME AND EXPENSE

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This page must be completed by all credit unions.

REPORT YEAR-TO-DATE AMOUNTS
NON-INTEREST INCOME YEAR-TO-DATE

Amount

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

131
Amount

Account
IS0048

a. Overdraft Fee Income (also include amount in Account 131)
b. Non-Sufficient Funds Fee Income (also include amount in Account 131)
IS0049
14. Other Income (Includes unconsolidated CUSO Income)
15. Gain (Loss) on Equity and Trading Debt Securities (includes changes in fair value and realized gains/losses from Equity and Trading Debt Securities)
16. Gain (Loss) on all other Investments or change in fair value of hedged items (not Equity or Trading Debt Securities and including amounts reported on Schedule B, Section
17.
18.
19.
20.
21.
22.

Gain (Loss) on Derivatives
Gain (Loss) on Disposition of Fixed Assets
Gain (Loss) on Sales of Loans and Leases
Gain (Loss) on Sales of Other Real Estate Owned
Gain from Bargain Purchase (Merger)
Other Non-interest Income

23. TOTAL NON-INTEREST INCOME (Sum of Accounts 131, IS0020, IS0046, IS0047, 421, 430, IS0029, IS0030, 431, and 440)
NON-INTEREST EXPENSE YEAR-TO-DATE
24.
25.
26.
27.
28.
29.
30.
31.

Account

IS0020
IS0046
IS0047
421
430
IS0029
IS0030
431
440
117
210
230
250
260
270
280
290
310

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

320

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

360

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

671

NET INCOME YEAR-TO-DATE
35. NET INCOME (LOSS) (Account IS0010 less 300 and IS0017 plus Account 117 less Account 671)

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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________

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SECTION 1 - LOANS AND LEASES
Report the interest rate, number and amount of credit union loans on items 1 through 13 below. The Number (Account Code 025A1) and Amount (Account Code 025B1) reported on item 14
should equal the Number (Account Code 025A) and Amount (Account Code 025B) reported on page 2, item 16. Report whole or partial loans purchased by the credit union or indirect loans in the
appropriate category within this section. Complete Schedule A, Sections 2 through 8, as necessary.
Non-Commercial Loans/Lines of Credit
1. Unsecured Credit Card Loans
2. Payday Alternative Loans (PALs I and PALs II) (FCU Only)
3. Non-Federally Guaranteed Student Loans
4. All Other Unsecured Loans/Lines of Credit
5. New Vehicle Loans
6. Used Vehicle Loans
7. Leases Receivable
8. All Other Secured Non-Real Estate Loans/Lines of Credit
9. Loans/Lines of Credit Secured by a First Lien on a single 1- to 4-Family Residential Property
10. Loans/Lines of Credit Secured by a Junior Lien on a single 1- to 4-Family Residential Property
11. All Other Non-Commercial Real Estate Loans/Lines of Credit
Commercial Loans/Lines of Credit

Interest Rate

12. Commercial Loans/Lines of Credit Real Estate Secured
13. Commercial Loans/Lines of Credit Not Real Estate Secured
14. TOTAL LOANS AND LEASES (Sum of items 1 - 13.)

Account Number of Loans Account
993
994A
963A
994
958
968
954
963C
959A
960A
960B

396
397A
698A
397
385
370
002
698C
703A
386A
386B

525
526

900K4
900P
025A1

718A5
400P
025B1

Number

15. Loans Granted Year-to-Date
a. Payday Alternative Loans (PALs I and PALs II) Granted Year-to-Date (also include amount in item 15) (FCU Only)

17. Commercial Loans
(included in items 12 - 13
above)

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Number

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

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Account

521
522A
595A
522
523
524
565
595B
563A
562A
562B

LOANS GRANTED

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

Amount

Account
LN0050

Outstanding
Balance

Account

Amount

Account

031A

031B

031C

031D

Account
LN0051

Guaranteed
Portion

Account
LN0052

LN0056

LN0057

LN0053

LN0054

LN0055

691B1

691C1

691C2

691P

691P1

691P2

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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________

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SECTION 2 - DELINQUENT LOANS & LEASES
30 - 59 days

Non-Commercial Loans/Lines of Credit
1. Unsecured Credit Card Loans
2. Payday Alternative Loans (PALs
loans) (FCU Only)
3. Non-Federally Guaranteed
Student Loans
4. All Other Unsecured Loans/Lines
of Credit
5. New Vehicle Loans
6. Used Vehicle Loans
7. Leases Receivable
8. All Other Secured Non-Real
Estate Loans/Lines of Credit
9. Secured by 1st Lien on a single
1- to 4-Family Residential
Property
10. Secured by Junior Lien on a
single 1- to 4-Family Residential
Property
11. All Other Non-Commercial Real
Estate Loans/Lines of Credit
Commercial Loans/Lines of Credit
12. Construction and Development
Loans
13. Secured by Farmland
14. Secured by Multifamily
15. Secured by Owner Occupied,
Non-Farm, Non-Residential
Property
16. Secured by Non-Owner
Occupied, Non-Farm, NonResidential Property
17. Loans to finance agricultural
production and other loans to
farmers
18. Commercial and Industrial Loans
19. Unsecured Commercial Loans
20. Unsecured Revolving Lines of
Credit for Commercial Purposes
21. TOTAL DELINQUENT LOANS
AND LEASES

OMB No. 3133-0004

Account

60 - 89 days

Account

90 - 179 days

Account 180 - 359 days Account

>=360 days

Account

Total Amount
of Loans
Delinquent
60+ Days

Total Number of
Loans
Delinquent
Account
Account
60+ Days

024B

DL0002

026B

027B

028B

045B

045A

089B

DL0009

127B

128B

129B

130B

130A

020T

DL0016

021T

022T

023T

041T

053E

DL0022

DL0023

DL0024

DL0025

DL0026

DL0027

DL0028

020C1

DL0030

021C1

022C1

023C1

041C1

035E1

020C2

DL0037

021C2

022C2

023C2

041C2

035E2

020D

DL0044

021D

022D

023D

041D

034E

DL0050

DL0051

DL0052

DL0053

DL0054

DL0055

DL0056

DL0057

DL0058

DL0059

DL0060

DL0061

DL0062

DL0063

DL0064

DL0065

DL0066

DL0067

DL0068

DL0069

DL0070

DL0071

DL0072

DL0073

DL0074

DL0075

DL0076

DL0077

DL0078

DL0079

DL0080

DL0081

DL0082

DL0083

DL0084

DL0085

DL0086

DL0087

DL0088

DL0089

DL0090

DL0091

DL0092

DL0093

DL0094

DL0095

DL0096

DL0097

DL0098

DL0099

DL0100

DL0101

DL0102

DL0103

DL0104

DL0105

DL0106

DL0107

DL0108

DL0109

DL0110

DL0111

DL0112

DL0113

DL0114

DL0115

DL0116

DL0117

DL0118

DL0119

DL0120

DL0147

DL0122

DL0123

DL0124

DL0125

DL0126

DL0127

DL0128

DL0129

DL0130

DL0131

DL0132

DL0133

DL0134

DL0135

DL0136

DL0137

DL0138

DL0139

DL0140

020B

DL0141

021B

022B

023B

041B

041A

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________

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SECTION 2 - DELINQUENT LOANS & LEASES (continued)
22. Amount of reportable delinquency included in Total Delinquent Loans
and Leases (Account 041B) that relates to:
23. Amount of Non-Commercial Loans in Non-Accrual Status
24. Amount of Commercial Loans in Non-Accrual Status
25. Total outstanding balances of loans affected by bankruptcy claims

Amount

a. Participation Loans Purchased Under 701.22 (Account 691L)
b. Indirect Loans (Account 618A)
c. Whole or Partial Loans Purchased Under 701.23

Account
DL0142
041E
DL0144
DL0145
DL0146
971
Account

Number
Account
Amount
26. Total outstanding Troubled Debt Restructured loans (if Account 010 is less than $10 million and you have not adopted CECL) or
1000F
1001F
Modifications to Borrowers Experiencing Financial Difficulty (if Account 010 is $10 million or greater )
Complete Item 27 if you have adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL) and reported Modifications to Borrowers Experiencing Financial Difficulty in Item 26, as applicable
27. Borrower Experiencing Financial Difficulty Not in Compliance with Modified Loan Terms
DL0148
DL0149
SECTION 3 - LOAN CHARGE OFFS AND RECOVERIES
YTD
Charge Offs

LOAN LOSS INFORMATION
Non-Commercial Loans/Lines of Credit
1. Unsecured Credit Card Loans
2. Payday Alternative Loans (PALs I and PALs II) (FCU Only)
3. Non-Federally Guaranteed Student Loans
4. All Other Unsecured Loans/Lines of Credit
5. New Vehicle Loans
6. Used Vehicle Loans
7. Leases Receivable
8. All Other Secured Non-Real Estate Loans/Lines of Credit
9. Secured by 1st Lien on a single 1- to 4-Family Residential Property
10. Secured by Junior Lien on a single 1- to 4-Family Residential Property
11. All Other Non-Commercial Real Estate Loans/Lines of Credit
Commercial Loans/Lines of Credit
12. Construction and Development Loans
13. Secured by Farmland
14. Secured by Multifamily
15. Secured by Owner Occupied, Non-Farm, Non-Residential Property
16. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property
17. Loans to finance agricultural production and other loans to farmers
18. Commercial and Industrial Loans
19. Unsecured Commercial Loans
20. Unsecured Revolving Lines of Credit for Commercial Purposes
21. Total Charge Offs and Recoveries (Sum of items 1 - 20)
22. Of the Total Charge Offs and Recoveries reported in Accounts 550 and
551, report the charge offs and recoveries related to:

a. Participation Loans Purchased Under 701.22 (Account 691L)
b. Indirect Loans (Account 618A)
c. Whole or Partial Loans Purchased Under 701.23

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Account

YTD
Recoveries

Account

680
136
550T
CH0007
550C1
550C2
550D
CH0015
CH0017
CH0019
CH0021

681
137
551T
CH0008
551C1
551C2
551D
CH0016
CH0018
CH0020
CH0022

CH0023
CH0025
CH0027
CH0029
CH0031
CH0033
CH0035
CH0037
CH0039
550

CH0024
CH0026
CH0028
CH0030
CH0032
CH0034
CH0036
CH0038
CH0040
551

550F
550E

551F
551E

CH0047

CH0048

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________

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SECTION 4 - OTHER LOAN INFORMATION
LOANS TO CREDIT UNION OFFICIALS
1. Loans outstanding to credit union officials and senior executive staff

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

Number

Account
995

Amount

Account
956

Amount

Account
567

a. Dollar amount of loans with interest rates that exceed 15%
b. Aggregate weighted average interest rate for the loans with interest rates that exceed 15%

568

PURCHASED CREDIT IMPAIRED LOANS (PCILs) - Complete this section if the credit union has any PCILs and HAS NOT adopted CECL.
Complete this section if the credit union has any PCILs and HAS NOT adopted CECL.
Report purchased impaired loans, whether obtained through merger or other purchase. Refer to FASB Accounting Standards Codification 310-30.
Contractual Balance
Outstanding
4. Total PCILs Outstanding

Account

Recorded Investment Reported as Loans in
Account 025B

PC0001

Account
PC0002

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

PURCHASED FINANCIAL ASSETS WITH CREDIT DETERIORATION (PCD) - Complete this section for PCD assets acquired during the current reporting period (quarter).
Report financial assets purchased with credit deterioration, whether obtained through merger or other purchase. Refer to FASB Accounting Standards Codification 326.

Purchase Price

3. Total PCD Loans Outstanding
4. Total PCD Debt Securities

OMB No. 3133-0004

Account

Unpaid Principal
Balance or Par Account
Value

PC0004

PC0005

PC0006

PC0008

PC0009

PC0010

Account

Acquirer's ACL at
Account
Acquisition Date

PC0003
PC0007

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Non-Credit
Discount or
Premium
attributable to
other factors

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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________

Back to Navigation Page

SECTION 5 - INDIRECT LOANS
Complete this section if the credit union has any indirect loans outstanding. Report all indirect loans reported on page 6 regardless of acquisition method. Indirect loan participations must also be reported in
Schedule A, Section 6.
1.
2.
3.
4.
5.

Number

Account
IN0001
IN0003
IN0005
IN0007
617A

Number

Account

New and Used Vehicle Loans
First Lien and Junior Lien Residential Loans
Commercial Loans
All Other Loans
TOTAL OUTSTANDING INDIRECT LOANS (Sum of each column)

Amount

Account
IN0002
IN0004
IN0006
IN0008
618A

SECTION 6 - LOANS PURCHASED AND SOLD UNDER 701.22 AND 701.23

Year-to-date
LOANS PURCHASED

Number

Account

Amount

Outstanding
Account

Amount

Account

1.

Loans Purchased from Other Financial Institutions

SL0014

SL0015

SL0018

SL0019

2.

Loans Purchased from Other Sources

SL0012

SL0013

SL0020

SL0021

Year-to-date
LOANS SOLD
3.

Number

Account

Amount

SL0022

Outstanding
Account

Number

Account

Amount

Account

SL0023

Loans Sold
Report additional information about Loans Sold (already reported in
Accounts SL0022 and SL0023) in the items below
a. First mortgage loans sold on the secondary market

SL0024

736

b. Loans Transferred with Limited Recourse Qualifying for Sales Accounting

SL0026

819

c. Real Estate Loans Sold with Servicing Retained

SL0028

SL0029

SL0030

779A

d. All Other Loans Sold with Servicing Retained

SL0032

SL0033

SL0034

SL0035

LOAN PARTICIPATIONS
4. Vehicle - Non-commercial

Participations Purchased
Amount
Outstanding
Account
Purchased
Balance
Year-To-Date
SL0036

Account
SL0037

Retained
Balance
Outstanding

Participations Sold
Amount
Account
Sold
Year-To-Date
SL0038

Account
SL0039

5.

Non-Federally Guaranteed Student Loans

691L7

SL0041

691N7

SL0043

6.

1- to 4-Family Residential Property

691L2

SL0045

691N2

SL0047

7.

Commercial Loans excluding Construction & Development

691L8

SL0049

691N8

SL0051

8.

Commercial Construction & Development

691L9

SL0053

691N9

SL0055

9.

All Other

SL0056

SL0057

SL0058

SL0059

691L

690

691N

691

10. TOTAL (Sum of each column)

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________

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SECTION 7 - 1- to 4-FAMILY RESIDENTIAL PROPERTY AND ALL OTHER NON-COMMERCIAL REAL ESTATE LOANS AND LINES OF CREDIT

1- to 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY 1ST LIEN
1. Fixed Rate
2. Balloon/Hybrid

a.
b.
a.
b.

No. of Loans
Outstanding

Account

> 15 Years
15 Years or less
> 5 Years
5 Years or less

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

Amt of Loans
Outstanding

Account

Amount Granted
Year-To-Date

Account

RL0001
RL0004
RL0007
RL0010
RL0013

RL0002
RL0005
RL0008
RL0011
RL0014
RL0016

RL0003
RL0006
RL0009
RL0012
RL0015
RL0017

RL0018
RL0021
RL0024
RL0027

RL0019
RL0022
RL0025
RL0028
RL0030

RL0020
RL0023
RL0026
RL0029
RL0031

RL0032
RL0035
RL0038
RL0041

RL0033
RL0036
RL0039
RL0042
RL0044

RL0034
RL0037
RL0040
RL0043
RL0045

RL0046

RL0047

RL0048

Must equal Account 703A on Schedule A, Section 1
1- to 4-FAMILY RESIDENTIAL PROPERTY LOANS/LINES OF CREDIT SECURED BY JUNIOR LIEN
5. Closed-End
6. Open-End

a.
b.
a.
b.

Fixed Rate
Adjustable Rate
Fixed Rate
Adjustable Rate

7. Total 1- to 4-family residential property loans/lines of credit secured by junior lien (Sum of each column)
Must equal Account 386A on Schedule A, Section 1
ALL OTHER NON-COMMERCIAL REAL ESTATE
8. Closed-End
a. Fixed Rate
b. Adjustable Rate
9. Open-End
a. Fixed Rate
b. Adjustable Rate
10. Total All Other Non-Commercial Real Estate Loans/Lines of Credit (Sum of each column)
Must equal Account 386B on Schedule A, Section 1
11. TOTAL 1- to 4-FAMILY RESIDENTIAL PROPERTY AND ALL OTHER NON-COMMERCIAL REAL ESTATE
LOANS/LINES OF CREDIT

Amount

ADDITIONAL 1- to 4-FAMILY RESIDENTIAL PROPERTY AND ALL OTHER NON-COMMERCIAL REAL ESTATE LOAN INFORMATION
12. Balance Outstanding of 1- to 4-Family Residential Construction Loans
13. Amount of real estate loans reported in Account RL0047 above that contractually refinance, reprice or mature within the next 5 years

Interest Only & Payment Option
14. Interest Only & Payment Option 1- to 4-Family Residential Property Loans Secured by a 1st Lien

OMB No. 3133-0004

No. of Loans
Outstanding

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Account
704A2
RL0050

Account
704C2

Amt of Loans
Outstanding

Account
704C1

Amount Granted
Year-To-Date

Account
704C3

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE A
LOANS, SUPPLEMENTAL INFORMATION AS OF: _______________

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SECTION 8 - COMMERCIAL LENDING

Commercial Loans

Complete this section if the credit union has outstanding commercial loans or has sold commercial
loans year-to-date.

No. of Loans

Account

1. Commercial Loans to Members

Outstanding
Balance

Account

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

Account

Amount Granted
or Purchased
Account
Year-To-Date

a. Construction and Development Loans

143A3

143B3

143C3

143D3

b. Secured by Farmland

961A5

042A5

099A5

463A5

c. Secured by Multifamily

900M

400M

090M

475M

d. Secured by Owner Occupied, Non-Farm, Non-Residential Property

900H2

400H2

090H2

475H2

e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property

900J2

400J2

090J2

475J2

f. TOTAL COMMERCIAL REAL ESTATE SECURED (Sum of each column)

900K2

718A3

090K2

475K2

g. Loans to finance agricultural production and other loans to farmers

961A6

042A6

099A6

463A6

h. Commercial and Industrial Loans

900L2

400L2

090L2

475L2

i. Unsecured Commercial Loans

900C5

400C5

090C5

475C5

j. Unsecured Revolving Lines of Credit for Commercial Purposes

900C6

400C6

090C6

475C6

k. TOTAL COMMERCIAL LOANS TO MEMBERS (Sum of each column)

900A1

400A1

090A1

475A1

143A4

143B4

143C4

143D4

2. Purchased commercial loans or participation interests to nonmembers
a. Construction and Development Loans
b. Secured by Farmland

961A7

042A7

099A7

463A7

c. Secured by Multifamily

900M1

400M1

090M1

475M1

d. Secured by Owner Occupied, Non-Farm, Non-Residential Property

900H3

400H3

090H3

475H3

e. Secured by Non-Owner Occupied, Non-Farm, Non-Residential Property

900J3

400J3

090J3

475J3

f. TOTAL COMMERCIAL REAL ESTATE SECURED (Sum of each column)

900K3

718A4

090K3

475K3

g. Loans to finance agricultural production and other loans to farmers

961A8

042A8

099A8

463A8

h. Commercial and Industrial Loans

900L3

400L3

090L3

475L3

i. Unsecured Commercial Loans

900C7

400C7

090C7

475C7

j. Unsecured Revolving Lines of Credit for Commercial Purposes

900C8

400C8

090C8

475C8

k. TOTAL COMMERCIAL LOANS TO NONMEMBERS (Sum of each column)
TOTAL COMMERCIAL LOANS (Sum of Accounts 900A1 and 900B1 and
Sum of Accounts 400A1 and 400B1)

900B1

400B1

090B1

475B1

900T1

400T1

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

Number

Account
961A9

Amount

Account
042A9
CM0099

4. Amount of real estate loans included above in Accounts 718A3 and 718A4 that contractually refinance, reprice or mature within the next 5 years
5. Outstanding commercial participations sold but retained servicing (including unfunded commitments)

1061A

1061

6. Outstanding commercial loans sold but retained servicing (including unfunded commitments)

1062A

1062

7. Year-to-Date commercial loans/participations sold but did not retain servicing (including unfunded commitments)
REGULATORY REPORTING - PART 723 - MEMBER BUSINESS LOANS - Complete this section if the credit union has outstanding member business loans.
8. TOTAL MEMBER BUSINESS LOANS - Net Member Business Loan Balance

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

1063A
Amount

1063
Account
400A

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE B
INVESTMENTS,SUPPLEMENTAL INFORMATION AS OF: _______________

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SECTION 1 - HELD-TO-MATURITY and AVAILABLE-FOR-SALE DEBT SECURITIES - Complete this schedule if amounts are reported in Accounts AS0067 or AS0073 on page 1.
Held-to-maturity debt securities
Amortized Cost
(A)
1. US Government Obligations
2. Federal Agency Securities Guaranteed

3. Federal Agency Securities Non-Guaranteed

4. Non-Federal Agency AssetBacked Securities - Senior
Tranches

5. Non-Federal Agency AssetBacked Securities Subordinated Tranches

a. Agency/GSE Debt Instruments - Guaranteed
b. Agency/GSE Non-Debenture Instruments Guaranteed
c. TOTAL FEDERAL AGENCY SECURITIES GUARANTEED
a. Agency/GSE Debt Instruments - Non-Guaranteed
b. Agency/GSE Non-Debenture Instruments Non-Guaranteed
c. TOTAL FEDERAL AGENCY SECURITIES NON-GUARANTEED
a. Privately Issued Residential Mortgage Related
Securities
b. Privately Issued Commercial Mortgage Related
Securities
c. Other Asset-Backed Securities
d. TOTAL NON-FEDERAL AGENCY ASSETBACKED SECURITIES - SENIOR TRANCHES
a. Privately Issued Residential Mortgage Related
Securities
b. Privately Issued Commercial Mortgage Related
Securities
c. Other Asset-Backed Securities
d. TOTAL NON-FEDERAL AGENCY ASSETBACKED SECURITIES - SUBORDINATED
TRANCHES

6.
7.
8.
9.

Securities Issued by States and Political Subdivisions in the U.S.
Debt Securities Issued by Depositories, Banks, and Credit Unions
All Other Held-to-Maturity or Available-for-Sale Debt Securities
Total HTM or AFS Debt Securities (Sum of 1, 2c, 3c, 4d, 5d, 6, 7, and 8)

OMB No. 3133-0004

Account

Fair Value
(B)

Available-for-sale debt securities
Account

Amortized Cost
(C)

Account

Fair Value
(D)

Account

NV0001

NV0002

NV0003

NV0004

NV0013

NV0014

NV0015

NV0016

NV0017

NV0018

NV0019

NV0020

NV0021

NV0022

NV0023

NV0024

NV0025

NV0026

NV0027

NV0028

NV0029

NV0030

NV0031

NV0032

NV0033

NV0034

NV0035

NV0036

NV0037

NV0038

NV0039

NV0040

NV0041

NV0042

NV0043

NV0044

NV0045

NV0046

NV0047

NV0048

NV0049

NV0050

NV0051

NV0052

NV0053

NV0054

NV0055

NV0056

NV0057

NV0058

NV0059

NV0060

NV0061

NV0062

NV0063

NV0064

NV0065

NV0066

NV0067

NV0068

NV0069
NV0073
NV0077
NV0081

NV0070
NV0074
NV0078
801

NV0071
NV0075
NV0079
NV0083

NV0072
NV0076
NV0080
NV0084

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION AS OF: _______________

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SECTION 2 - TRADING DEBT AND EQUITY SECURITIES - Complete this schedule if an amount is reported in Account AS0055 or AS0061 on page 1.
Fair Value

3.

4.

5.

a. Agency/GSE Debt Instruments - Guaranteed
b. Agency/GSE Non-Debenture Instruments - Guaranteed
c. TOTAL FEDERAL AGENCY SECURITIES - GUARANTEED
Federal Agency Securities - Non-Guaranteed
a. Agency/GSE Debt Instruments - Non-Guaranteed
b. Agency/GSE Non-Debenture Instruments - Non-Guaranteed
c. TOTAL FEDERAL AGENCY SECURITIES - NON-GUARANTEED
Non-Federal Agency Asset-Backed Securities - a. Privately Issued Residential Mortgage Related Securities
Senior Tranches
b. Privately Issued Commercial Mortgage Related Securities
c. Other Asset-Backed Securities
d. TOTAL NON-FEDERAL AGENCY ASSET-BACKED SECURITIES - SENIOR TRANCHES
Non-Federal Agency Asset-Backed Securities - a. Privately Issued Residential Mortgage Related Securities
Subordinated Tranches
b. Privately Issued Commercial Mortgage Related Securities
c. Other Asset-Backed Securities
d. TOTAL NON-FEDERAL AGENCY ASSET-BACKED SECURITIES - SUBORDINATED TRANCHES
Securities Issued by States and Political Subdivisions in the U.S.
Debt Securities Issued by Depositories, Banks, and Credit Unions

6.
7.
8. All Other Trading Debt Securities
9. Total Trading Debt Securities - Must equal AS0061 on page 1 (Sum of 1, 2c, 3c, 4d, 5d, 6, 7, and 8)
10. Equity Securities
a. Common Stock
b. Registered Investment Companies
c. Other Equities
d. Total Equity Securities - Must equal AS0055 on page 1 (Sum of NV0106, NV0107, and NV0108)
11. Total Trading Debt and Equity Securities (Sum of NV0105 and NV0109)

OMB No. 3133-0004

Account
NV0087

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

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

NV0088
NV0089
NV0090
NV0091
NV0092
NV0093
NV0094
NV0095
NV0096
NV0097
NV0098
NV0099
NV0100
NV0101
NV0102
NV0103
NV0104
NV0105
NV0106
NV0107
NV0108
NV0109
NV0110

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION AS OF: _______________

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SECTION 3 - INVESTMENT MATURITY DISTRIBUTION - Complete this schedule if amounts are reported in Accounts AS0007, AS0013 or AS0017 on page 1.

<= 1 Year
1. Time Deposits

Account

> 1-3 Years

Account

> 3-5 Years

Account

> 5-10 Years

Account

> 10 Years

Account TOTAL AMOUNT Account

NV0111

NV0112

NV0113

NV0114

NV0115

NV0116

AS0050

AS0051

AS0052

AS0053

AS0054

NV0122

3. Trading Debt
Securities

AS0056

AS0057

AS0058

AS0059

AS0060

NV0128

4. Available-for-Sale Debt
Securities

AS0062

AS0063

AS0064

AS0065

AS0066

NV0134

5. Held-to-Maturity Debt
Securities

AS0068

AS0069

AS0070

AS0071

AS0072

NV0140

NV0141

NV0142

NV0143

NV0144

NV0145

NV0146

NV0153

NV0154

NV0155

NV0156

NV0157

NV0158

2. Equity Securities

6. Other Investments
7. Total
(Sum items 1 - 6)

Must equal the sum of Accounts AS0007, AS0055, AS0061, AS0067,
AS0073, and AS0017 from page 1.

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE B
INVESTMENTS, SUPPLEMENTAL INFORMATION AS OF: _______________

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SECTION 4 - INVESTMENTS - MEMORANDA - Complete this schedule as applicable.

1. Non-Conforming Investments (State Credit Unions ONLY). Exclude investments listed in Accounts 789C or 789D (below).
2. Outstanding balance of brokered certificates of deposit and share certificates
Gain (Loss) on Investments
3.
4.
5.
6.

Realized Gains (Losses) on Held to Maturity Debt Securities
Realized Gains (Losses) on Available for Sale Debt Securities
Realized Gains (Losses) on all other investments and changes in fair value of hedged items (Do not include gain or loss on Trading Debt or Equity Securities)

Amount

Account
784A
788

Amount

Account
NV0159
NV0160
NV0161
NV0162

Amount

Account
420A
420B
420C

Recorded Value

Account
789C
789D

Gain (Loss) on Investments (Sum of Accounts NV0159, NV0160 and NV0161)
Must equal Account IS0047 on page 5.

Other Than Temporary Impairment Information - Already reported in Account NV0159, NV0160, or NV0161
7. Total Other-Than-Temporary Impairment (OTTI) Losses
8. Less: Portion OTTI Losses in Other Comprehensive Income
9. OTTI Losses Recognized in Earnings (Sum of Accounts 420A and 420B)

Assets used to fund employee benefit or deferred compensation plans
Report amounts already reported in the Asset section of the Statement of Financial Condition to fund employee
benefit plans or deferred compensation plans under Section 701.19(c) of the NCUA's regulations (if a federal credit
union), or similar state provisions (if state chartered), that are not authorized under Part 703 of the NCUA's
regulations.
10. a. Securities
b. Other Investments
c. Other Assets

Remaining
Premiums

i. Split Dollar Life Insurance Arrangements
a) Collateral Assignment
b) Endorsement
ii. Other Insurance
iii. Other Non-insurance
d. Total assets used to fund employee benefit or deferred compensation plans (Sum of Accounts
789C, 789D, 789E, 789E1, 789E2, and 789F)
Charitable Donation Accounts
11. Amounts reported in the Asset section of the Statement of Financial Condition to fund Charitable Donation Accounts

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Account

NV0169
NV0172

Cash Surrender
Value

Account

789E
789E1
789E2
789F

NV0170
NV0173

789G
Recorded Value

Account
789H

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE C
COMMITMENTS AND OFF-BALANCE SHEET EXPOSURES AS OF: _______________

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SECTION 1 - UNFUNDED COMMITMENTS (All credit unions must complete lines 1 through 3, as applicable.)
Amount
1. Unfunded Commitments for Commercial Loans
2. Unfunded Commitments for All Remaining Loans (Non-Commercial Loans)

a.
b.
c.
d.
e.
f.

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

Account
814K
811D
812C
815C
822C
816B5

Revolving Open-End lines secured by 1- to 4-Family Residential Properties
Credit Card Lines
Unsecured Share Draft Lines of Credit
Unused Overdraft Protection Program
Other Unfunded Commitments
Total Unfunded Commitments for Non-Commercial Loans
(Sum of items 2a through 2e)

816T
816A

SECTION 2 - OFF-BALANCE SHEET EXPOSURES (Credit unions with more than $500 million in Total Assets must complete this Section)
Amount
1. Total Unconditionally Cancelable Unfunded Commitments for All loan Types
2. Conditionally Cancelable Unfunded Commitments

a.
b.
c.
d.

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

4.
5.
6.
7.

8.
9.
10.
11.

Loans Transferred under the FHLB MPF program
Financial Standby Letters of Credit
Forward Agreements that are not derivative contracts
Sold Credit Protection

Commercial Loans
Consumer Loans - Secured and Real Estate
Consumer Loans - Unsecured
Total Conditionally Cancelable Unfunded Commitments
(Sum of Accounts LQ0014, LQ0015, and LQ0016)
a. Commercial Loans
b. Consumer Loans
c. Total Loans Transferred with Limited Recourse
(Sum of Accounts LQ0018 and LQ0019)

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

Off-Balance Sheet Securitization Exposures
Securities Borrowing or Lending transactions
Off-Balance Sheet exposure of repurchase transactions
All other off-balance sheet exposures not included above, but meet the definition of Commitments

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

Account
LQ0013
LQ0014
LQ0015
LQ0016
LQ0017
LQ0018
LQ0019
LQ0020
LQ0021
LQ0022
LQ0023
LQ0024
LQ0025
LQ0026
LQ0027
LQ0028
LQ0029
LQ0030

Version 2024.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE C (continued)
CONTINGENT LIABILITIES AND SOURCES OF FUNDS AS OF: _______________

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SECTION 3 - CONTINGENT LIABILITIES (All credit unions must complete this section, if applicable.)
Amount

Account
818A

1. Other Contingent Liabilities
SECTION 4 - BORROWING ARRANGEMENTS (All credit unions must complete this section, if applicable.)
Total Borrowing
Account
Capacity
1. Borrowing
Arrangements

a.
b.
c.
d.
e.

Corporate Credit Unions
Natural Person Credit Unions
Federal Home Loan Bank
Central Liquidity Facility
FRB - excludes amounts reported in Account LC0085 below
i. FRB Paycheck Protection Program Lending Facility loans
f. Other Sources
g. Total Borrowings & Assets Pledged (Sum of each column)

Draws Against
Borrowing
Capacity

Account

884
884C
LQ0040
LQ0060
LQ0061

885A
885A1
885A3
LQ0044
LQ0046

LQ0062
884D
881

LC0085
885A2
885A4

Assets Pledged
to Secure
Borrowing
Capacity

Account
LQ0035
LQ0039
LQ0043
LQ0045
LQ0047
LC0047
LQ0053
878

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

Amount

Account
865A

2. Amount of Borrowings Callable by Lender
SECTION 5 - BORROWING MATURITY DISTRIBUTION (All credit unions must complete this section, if applicable.)
A. < 1 Year
Account B1. 1 - 3 Years
1. Draws Against Borrowing Capacity
883A
2. Borrowings from Repurchase Transactions
058A
3. Subordinated Debt
867A
4. TOTAL BORROWINGS (Sum of each column)
860A

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Account
883B1
058B1
867B1
860B1

B2. > 3 Years

Account C. Total Amount
883B2
058B2
867B2
860B2

Account
883C
058C
867C
LQ0860

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE D
SHARES, SUPPLEMENTAL INFORMATION, AS OF: _______________

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SECTION 1 - NUMBER OF MEMBERS This section must be completed by all credit unions.
1. Number of current members (not number of accounts)
2. Number of potential members

Number

SECTION 2 - SHARES/DEPOSITS MATURITY DISTRIBUTION This section must be completed by all credit unions.
A. < 1 Year
Account B1. 1 - 3 Years
Number of Accounts Account
1. Share Drafts
452
902A
2. Regular Shares
454
657A
3. Money Market Shares
458
911A
4. Share Certificates
451
908A
5. IRA/KEOGH Accounts
453
906A
6. All Other Shares
455
630A
7. TOTAL SHARES (Sum of each column)
8. Nonmember Deposits
9. TOTAL SHARES and DEPOSITS (Sum of items
7 and 8)

Account

966
457

013A
880A

908B1
906B1
630B1
013B1
880B1

460

018A

018B1

B2. > 3 Years

Account
083
084

Account C. Total Amount Account
902
657
911
908B2
908C
906B2
906C
630B2
630
013B2
SH0013
880B2
SH0880
018B2

Additional Shares/ Deposits (Included in the Shares/Deposits Listed Above)
10. Accounts Held by Member Public Units
11. Accounts Held by Nonmember Public Units
12. Non-U.S. dollar denominated deposits
13. Dollar Amount of Share Certificates = or > $100,000 (Excluding IRA share certificates and brokered share certificates participated out by the broker in shares of less than $100,000)
14. Dollar Amount of IRA/Keogh share and IRA/Keogh share certificate accounts = or > $100,000
15. Dollar Amount of Share Drafts Swept to Regular Shares or Money Market Accts as part of Sweep Program
16. Dollar Amount of Commercial Deposit Accounts
17. Negative Shares Included in All Other Unsecured Loans/Lines of Credit on Page 6

SH0018
Amount

Account
631
632
636
638
639
641
643
644

SECTION 3 - NCUA INSURED SAVINGS COMPUTATION This section must be completed by all federally insured credit unions.
Insured shares and deposits, as described in Part 745 of the NCUA's regulations, are authorized by state law and issued to members (or nonmembers in the case of low-income designated credit unions), other
credit unions, or government depositors. Report uninsured shares in this section. Do not include notes payable or other forms of borrowings. Eligible accounts are generally insured up to $250,000 each.

1.
2.
3.
4.

Amount

Account
065A4
067A2
068A
069A

Response

Acct

Uninsured Member Shares and Deposits
Uninsured Nonmember Shares and Deposits
Total Uninsured Shares and Deposits (Sum of Accounts 065A4 and 067A2)
Total Insured Shares and Deposits (Account 018 less Account 068A)

ADDITIONAL SHARE INSURANCE
5. Does your credit union maintain share/deposit insurance coverage other than the NCUSIF? (Do not include Life Savings and Borrowers' Protection Insurance or Surety Bond
Coverage.)
a. If so, indicate the name of the insurance company
b. Dollar amount of shares and/or deposits insured by the company named above

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2024
Previous Editions Are Obsolete

875
876
877

Version 2024.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE E
SUPPLEMENTAL INFORMATION AS OF: _______________

Back to Navigation Page

SECTION 1 - GRANTS (This schedule must be completed by all credit unions, if applicable.)
1. Amount of Grants
a. Awarded to Your Credit Union, Year-to-Date
b. Received by Your Credit Union, Year-to-Date

Amount

SECTION 2 - CREDIT UNION EMPLOYEES (This schedule must be completed by all credit unions, if applicable.)

Number

1. Number of credit union employees who are:

Acct
926
927
Acct
564A

a. Full-Time (26 hours or more per week)
b. Part-Time (25 hours or less per week)

564B

SECTION 3 - CREDIT UNION BRANCHES (This schedule must be completed by all credit unions, if applicable.)
1. Does the credit union plan to add any new branches or expand existing facilities in the next 12 months?

Yes or No

Acct
566B

Number of
Remittances

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

Account
928

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

SECTION 5 - CREDIT UNION SERVICE ORGANIZATIONS (CUSOs) (This schedule must be completed by all credit unions, if applicable.)
Report the following aggregate totals the credit union has in all CUSOs, regardless of whether your credit union owns the CUSO, has a "controlling financial interest," has the "ability to exert significant influence,"
or owns only a smaller portion of the CUSO.
Amount
Account
1. Total Value of Investments in CUSOs
851
2. Total Amount loaned to CUSOs
852
3. Total Aggregate Cash Outlay in CUSOs
853
SECTION 6 - MONEY SERVICES BUSINESSES (This schedule must be completed by all credit unions, if applicable.) (This information will
not be released to the public.)

Dealers in Foreign Exchange
Check Cashers
Monetary Instruments
Money Transmitters
Provider of Prepaid Access
Seller of Prepaid Access
Other services provided by Money Services Businesses

OMB No. 3133-0004

Account
1050

1. Total Money Services Businesses
a.
b.
c.
d.
e.
f.
g.

Number of
Accounts

1051
1052
1053
1054
1055
1056
BA0009

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Amount

Account
1050A

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

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE F
DERIVATIVE TRANSACTIONS REPORT AS OF: _______________

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Total Notional
Amount

Total Derivative Transactions Outstanding
a. Options
i. Purchased Options
ii. Written Options
b. Swaps
c. Futures
d. Other Interest Rate Derivatives
2. Loan Pipeline Management Derivatives
3. European Equity Call Options
4. All Other Derivatives

Account

Net Fair Value
Gain (Loss)

Account

1. Interest Rate Derivatives

DT0001
DT0003
DT0005
DT0007
DT0009
DT0011
DT0013
DT0015
1030

5. Total Derivatives (Sum of each column)

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

DT0002
DT0004
DT0006
DT0008
DT0010
DT0012
DT0014
DT0016
1030C

Version 2025.1
21

Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE G
CAPITAL ADEQUACY WORKSHEET AS OF: _______________

Back to Navigation Page

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

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

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

Amount

Account
NW0001
NW0002

Amount

Account
940
668
658
602
NW0004
925A

SECTION 2 - NET WORTH CALCULATION
1.
2.
3.
4.
5.
6.
7.

Undivided Earnings
Appropriation for Non-Conforming Investments (State Credit Union ONLY)
Other Reserves (Appropriations of Undivided Earnings)
Net Income (unless this amount is already included in Undivided Earnings)
CECL Transition Provision (as determined under 702.703(c))
Subordinated Debt or Grandfathered Secondary Capital included in Net Worth
Adjusted Retained Earnings acquired through Business Combinations
Complete these fields if a
a. Prior Quarter-End Adjusted Retained Earnings acquired through Business Combinations
merger/ acquisition was
b. Adjustments made to Retained Earnings acquired through Business Combinations
completed AFTER
during current quarter (See Instructions)
12/31/2008.
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 (Accounts 1004A + 1004B - 1004C)
8. TOTAL NET WORTH (Sum of Accounts 940, 668, 658, 602, NW0004, 925A, and 1004)
SECTION 3 - TOTAL ASSETS CALCULATION

These fields
will prepopulate.

Account
1004A

Amount

1004B
1004C
1004
997

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

Amount

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

If you elect to use an optional asset amount to calculate your net worth ratio, input an optional
asset amount on one of these lines. The amount reported will be automatically adjusted to
exclude SBA PPP loans pledged as collateral to the FRB PPP Lending Facility (Acct LC0047) and

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

Account
010A
010B
010C
NW0010

SECTION 4 - NET WORTH RATIO, RISK-BASED CAPITAL RATIO, AND NET WORTH CLASSIFICATION
Amount
1. Net Worth Ratio (Account 997 divided by Account NW0010, (010A-LC0047+NW0004), (010B-LC0047+NW0004), or
(010C-LC0047+NW0004))
2. Risk-Based Capital Ratio (Credit unions with total assets over $500 million that did not opt in to CCULR)
NET WORTH CLASSIFICATION
3. Net Worth Classification if credit union is not new (Based upon Call Report data only--See instructions.)
4. Net Worth Classification if credit union is new (A "New" credit union has less than $10 million in assets and was chartered in the last 10
years. (Based upon Call Report data only--See instructions.))

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Applicability

Account
998

Classification

RB0172
Account
700
701

Version 2025.1
22

Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE H
Complex Credit Union Leverage Ratio (CCULR)

Back to Navigation Page

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

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

Election

Account
LR0001
LR0008

Eligibility

Account
010

Ratio

Account
998
LR0003
LR0005
LR0007

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

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

Qualifying Criteria (See Instructions)
4. CCULR (net worth ratio) of 9% or greater
5. Off-Balance sheet exposures (Requires 25% or less of Total Assets)
6. Trading Assets and Trading Liabilities (Requires 5% or less of Total Assets)
7. Goodwill and Other Intangible Assets (Requires 2% or less of Total Assets)

OMB No. 3133-0004

Input

Account
LR0002
LR0004
LR0006

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Version 2025.1
23

Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE I
RISK-BASED CAPITAL CALCULATION AS OF: ___________________

Back to Navigation Page

Complex credit unions, as defined in section 702.103 of the NCUA's regulations, that did not opt in to CCULR must complete this schedule.
PART I - NUMERATOR
EQUITY
1.
2.
3.
4.
5.
6.

TOTALS

Undivided earnings
Appropriations for non-conforming investments
Other reserves
Equity acquired in merger
Net income
Total Equity (Sum of Accounts 940, 668, 658, 658A, and 602)

Account
940
668
658
658A
602
RB0001

ADDITIONS
7.
8.
9.
10.

RB0002

Allowance for Credit Losses (Sum of Accounts 719, AS0048, AS0041, and LI0003)
Subordinated Debt in accordance with §702.407
Section 208 Assistance included in net worth as defined in §702.2

RB0003
RB0004
RB0005

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

DEDUCTIONS
11. NCUSIF capitalization deposit
12. Goodwill
a. Less: Excluded Goodwill
13. Other intangible assets
a. Less: Excluded intangible assets
14. Identified losses not reflected in the risk-based capital numerator
15. Total Deductions (Sum of Accounts 794, 009D2, AS0032, and RB0008 less RB0006 and RB0007)
16. TOTAL RISK-BASED CAPITAL NUMERATOR BEFORE MORTGAGE SERVICING ASSETS DEDUCTION (Sum of Accounts RB0001 plus RB0005 minus RB0009)
a. Less: Mortgage Servicing Assets (reported in Account 779 on page 2) that exceed 25% of RB0010
TOTAL
RISK-BASED CAPITAL NUMERATOR ( Account RB0010 less Account RB0011)
17.

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

794
009D2
RB0006
AS0032
RB0007
RB0008
RB0009
RB0010
RB0011
RB0012

Version 2025.1
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Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

SCHEDULE I
RISK-BASED CAPITAL CALCULATION AS OF: ___________________
Complex credit unions, as defined in section 702.103 of the NCUA's regulations, that did not opt in to CCULR must complete this schedule.
Part II - DENOMINATOR
ON-BALANCE SHEET ASSETS
Risk Weight Category and Asset Allocations
Totals from
Adjustments to
Totals for Risk1
2
3
4
See page 26 to enter additional Risk
Weight Category and Asset Allocations
Schedules
Totals
Weighting
0%
20%
50%
75%
AS0009
RB0013
RB0014
RB0015
RB0016
18. Cash and Deposits in Financial Institutions
or Reserve Banks
INVESTMENTS
19. Securities
AS0013
RB0018
RB0019
RB0020
RB0021
RB0022
20. Other Investments

AS0017

RB0028

RB0029

RB0030

RB0031

21. Total Investments (Sum each column)

RB0039

RB0040

RB0041

RB0042

RB0043

LOANS
22. First Lien Residential Real Estate Loans

703A

RB0051

RB0052

386A

RB0056

RB0057

RB0060

RB0061

RB0062

RB0063

RB0064

RB0068

RB0069

RB0070

RB0071

RB0072

003

RB0075

RB0177

RB0076

RB0077

RB0078

RB0079

RB0080

RB0081

RB0082

RB0088

RB0089

RB0090

RB0091

RB0100

RB0101

23. Junior-Lien Residential Real Estate Loans
24. Consumer Loans (Sum of Accounts 396,
397A, 698A, 397, 385, 370, 002, 698C and
386B)
25. Commercial Loans (Sum of Accounts
718A5 and 400P)
26. Loans held for sale
27. Less: Allowance for Credit Losses (Loans)
28. Total Loans (Account RB0079 equals sum
of 703A, 386A, RB0060, RB0068, 003 less
RB0177)
29. Other Assets (RB0088 equals sum of
798A, 007, 008, 794, and AS0036)
30. Total On-Balance Sheet Assets by Risk
Weight (RB0099 equals sum of AS0009,
RB0039, RB0079, and RB0088)
31. Total Risk-Weighted Assets - On
Balance Sheet (Account RB0112 equals
sum of RB0113, RB0114, RB0115,
RB0116, RB0117, RB0118, RB0119,
RB0120, RB0121, and RB0122)

RB0099

5
100%
RB0017

RB0023
RB0032

RB0044

RB0053

RB0045

RB0054

RB0055
RB0058

RB0112

RB0083

RB0065

RB0066
RB0073

RB0084

RB0085

RB0086
RB0092

RB0102

RB0103

RB0104

RB0105

RB0113

RB0114

RB0115

RB0116

Continued on page 26

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Version 2025.1
25

Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

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

Risk Weight Category and Asset Allocations
6
150%

7
250%

INVESTMENTS
19. Securities

8
300%

9
400%

RB0024

Alternative Risk Weights

10
1250%

Risk Weight (%)

Asset Amount

RB0025

RB0026

RB0027

RB0037

RB0038

20. Other Investments

RB0033

RB0034

RB0035

RB0036

21. Total Investments (Sum each column)

RB0046

RB0047

RB0048

RB0049

RB0050

LOANS
22. First Lien Residential Real Estate Loans
23. Junior-Lien Residential Real Estate Loans

RB0059

24. Consumer Loans

RB0067

25. Commercial Loans

RB0074

26. Loans held for sale
27. Less: Allowance for Credit Losses (Loans)
28. Total Loans (Account RB0079 equals sum
of 703A, 386A, RB0060, RB0068, 003 less
RB0177)

RB0087

29. Other Assets (RB0088 equals sum of
798A, 007, 008, 794, and AS0036)

RB0093

RB0094

RB0095

30. Total On-Balance Sheet Assets by Risk
Weight (RB0099 equals sum of AS0009,
RB0039, RB0079, and RB0088)

RB0106

RB0107

RB0108

RB0109

RB0110

RB0111

RB0117

RB0118

RB0119

RB0120

RB0121

RB0122

31. Total Risk-Weighted Assets - On
Balance Sheet (Account RB0112 equals
sum of RB0113, RB0114, RB0115,
RB0116, RB3606, RB0117, RB0118,
RB0119, and RB0120)

OMB No. 3133-0004

RB0096

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

RB0097

RB0098

Version 2025.1
26

Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

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

Total Conditionally Cancelable Unfunded
Commitments:
32. Unfunded Commitment - Commercial loans

Totals for RiskWeighting
LQ0014

33. Unfunded Commitment - Consumer Loans Secured & RE

LQ0015

34. Unfunded Commitment - Consumer Loans Unsecured

LQ0016

35. Federal Home Loan Bank under the MPF
program

LQ0021

36. All other off-balance sheet exposures (Sum
of LQ0020, LQ0022, LQ0023, LQ0026,
LQ0027, LQ0028, LQ0029, and LQ0030)

RB0133

Credit
Conversion
Factor
50%
10%
10%
20%

100%

Credit Equivalent Risk Weight Allocations
Credit Equivalent
Amount
RB0123
RB0125
RB0129
RB0131

1

2

3

4

5

0%

2%

4%

20%

50%

The sum of the Credit Equivalent Risk Weight Allocations
equals the Credit Equivalent Amount, which must equal the
Totals for Risk Weighting multiplied by the Credit Conversion
Factor. For example: RB0126+RB0127+RB0128 must equal
LQ0015 * 0.10.

RB0134

RB0126

RB0132

RB0135

37. Over-the-counter derivatives

RB0140

RB0141

RB0142

RB0143

RB0144

38. Centrally cleared derivatives

RB0148

RB0149

RB0150

RB0151

RB0152

39. TOTAL OFF-BALANCE SHEET AND
DERIVATIVE CREDIT EQUIVALENT
AMOUNTS (Sum each column)

RB0153

RB0154

RB0155

RB0156

RB0157

RB0158

RB0163

RB0164

RB0165

RB0166

40. TOTAL RISK-WEIGHTED ASSETS - OFF
BALANCE SHEET AND DERIVATIVE
EXPOSURES (RB0162 equals sum of
RB0163, RB0164, RB0165, RB0166,
RB0167, RB0168, and RB0169)

RB0162

RB0145

Continued on page 28

OMB No. 3133-0004

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Version 2025.1
27

Credit Union Name:___________________________________

Federal Charter/Certificate Number:________________

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

Credit Equivalent Risk Weight Allocations
6
7
75%
100%
RB0124
RB0127

34. Unfunded Commitment - Consumer Loans Unsecured

Alternative Risk Weights
Risk Weight (%)
Exposure Amount

RB0128
RB0130

35. Federal Home Loan Bank under the MPF
program
36. All other off-balance sheet exposures (Sum
of LQ0020, LQ0022, LQ0023, LQ0026,
LQ0027, LQ0028, LQ0029, and LQ0030)

RB0136

RB0137

37. Over-the-counter derivatives

RB0146

RB0147

RB0159

RB0160

RB0161

RB0167

RB0168

RB0169

RB0138

RB0139

38. Centrally cleared derivatives
39. TOTAL OFF-BALANCE SHEET AND
DERIVATIVE CREDIT EQUIVALENT
AMOUNTS (Sum each column)
40. TOTAL RISK-WEIGHTED ASSETS - OFF
BALANCE SHEET AND DERIVATIVE
EXPOSURES (RB0162 equals sum of
RB0163, RB0164, RB0165, RB0166,
RB0167, RB0168, and RB0169)
Risk-Based Capital Ratio Totals
41. TOTAL ON-BALANCE SHEET ASSETS AND OFF-BALANCE SHEET CREDIT EQUIVALENT AMOUNTS (Sum of RB0099 and RB0153)

RB0171

42. TOTAL RISK-WEIGHTED ASSETS (Sum of RB0112 and RB0162)

RB0172

43. TOTAL RISK-BASED CAPITAL RATIO (RB0012 divided by RB0171)

OMB No. 3133-0004

RB0170

NCUA 5300
Effective March 31, 2025
Previous Editions Are Obsolete

Version 2025.1
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