Capital Planning and Stress Testing

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Overview

Balance Sheet-CECL_Template
Balance Sheet-CECL_Example

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Sheet 1: Balance Sheet-CECL_Template

Stress Testing Results Template
(Disclosure to NCUA ONLY)
($s in thousands)
Balance Sheet			Most Recent Quarter	Q1	Q2	Q3	Q4	Q5	Q6	Q7	Q8	Q9
Assets
1	Cash and Cash Equivalents
37	Investments
39		Equity Securities
2		Trading Securities
3		Available for Sale Securities
4		Held-to-Maturity Securities
5		Other Investments
40		Less: Allowance for Credit Losses on Investment Securities
6	Loans and Leases
7		Less: Allowance for Credit Losses on Loans and Leases (Exclusive of CECL Day 1 Adjustment)
8	Loans Held for Sale
9	Foreclosed and Repossessed Assets
10	All Other Assets
11	Total Assets
Liabilities
12	Borrowed Money
41	Shares and Deposits
13		Share Drafts
14		Regular Shares
15		Money Market Shares
16		Share Certificates
17		IRA/KEOGH Accounts
18		Other Shares and Deposits
19	All Other Liabilities
42		Allowance for Off-Balance Sheet Credit Losses (included in 19 above)
20	Total Liabilities
Member's Equity
21	Earnings and Reserves
22	Accumulated Other Comprehensive Income
23	Total Members' Equity
24	Total Liabilities, Shares, and Members' Equity
25	Stress Test Capital (Exclusive of CECL Day 1 Adjustment)
26	Stress Test Capital Ratio (%) (Exclusive of CECL Day 1 Adjustment)
27	Stress Test Capital Ratio (%) incl. AOCI (Exclusive of CECL Day 1 Adjustment)
	CECL Day 1 Adjustment - Incorporation Into 2023 SST Results
28	Enter: Amount of CECL Day 1 Adjustment (As of CECL Adoption Date)
29	Section 702.703 "Phase In" Percentage Add Back For Purposes of Calculating Net Worth		100.0%	100.0%	100.0%	100.0%	67.0%	67.0%	67.0%	67.0%	33.0%	33.0%
30	Stress Test Capital with Phase In of Day 1 Adjustment:		-	-	-	-	-	-	-	-	-	-
31	NCUSIF Deposit*
32	Stress Test Capital % with Phase In of Day 1 Adjustment:**		#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!
	* For purposes of calculation of denominator in Line 32 Stress Test Capital %
	** Final Stress Test Capital Ratio for purposes of comparison to regulatory and internal policy limits and thresholds.

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Sheet 2: Balance Sheet-CECL_Example

Stress Testing Results Template - EXAMPLE PURPOSES ONLY
(Disclosure to NCUA ONLY)
($s in thousands)
Balance Sheet			Most Recent Quarter	Q1	Q2	Q3	Q4	Q5	Q6	Q7	Q8	Q9
Assets
1	Cash and Cash Equivalents
37	Investments
39		Equity Securities
2		Trading Securities
3		Available for Sale Securities
4		Held-to-Maturity Securities
5		Other Investments
40		Less: Allowance for Credit Losses on Investment Securities
6	Loans and Leases
7		Less: Allowance for Credit Losses on Loans and Leases (Exclusive of CECL Day 1 Adjustment)
8	Loans Held for Sale
9	Foreclosed and Repossessed Assets
10	All Other Assets
11	Total Assets		500000	500000	500000	500000	500000	500000	500000	500000	500000	500000
Liabilities
12	Borrowed Money
41	Shares and Deposits
13		Share Drafts
14		Regular Shares
15		Money Market Shares
16		Share Certificates
17		IRA/KEOGH Accounts
18		Other Shares and Deposits
19	All Other Liabilities
42		Allowance for Off-Balance Sheet Credit Losses (included in 19 above)
20	Total Liabilities
Member's Equity
21	Earnings and Reserves
22	Accumulated Other Comprehensive Income
23	Total Members' Equity
24	Total Liabilities, Shares, and Members' Equity
25	Stress Test Capital (Exclusive of CECL Day 1 Adjustment)		45,000	45,900	46,818	47,754	48,709	49,684	50,677	51,691	52,725	53,779
26	Stress Test Capital Ratio (%) (Exclusive of CECL Day 1 Adjustment)		9.09%	9.27%	9.46%	9.65%	9.84%	10.04%	10.24%	10.44%	10.65%	10.86%
27	Stress Test Capital Ratio (%) incl. AOCI (Exclusive of CECL Day 1 Adjustment)
	CECL Day 1 Adjustment - Incorporation Into 2023 SST Results
28	Enter: Amount of CECL Day 1 Adjustment (As of CECL Adoption Date)		2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000
29	Section 702.703 "Phase In" Percentage Add Back For Purposes of Calculating Net Worth		100.0%	100.0%	100.0%	100.0%	67.0%	67.0%	67.0%	67.0%	33.0%	33.0%
30	Stress Test Capital with Phase In of Day 1 Adjustment:		45,000	45,900	46,818	47,754	48,049	49,024	50,017	51,031	51,385	52,439
31	NCUSIF Deposit*		5,000	5,000	5,000	5,000	5,000	5,000	5,000	5,000	5,000	5,000
32	Stress Test Capital % with Phase In of Day 1 Adjustment:**		9.09%	9.27%	9.46%	9.65%	9.72%	9.92%	10.12%	10.32%	10.41%	10.62%
	* For purposes of calculation of denominator in Line 32 Stress Test Capital %
	** Final Stress Test Capital Ratio for purposes of comparison to regulatory and internal policy limits and thresholds.