|Appropriations for non-conforming investments||100%|
|Equity acquired in merger||100%|
|Allowance for credit losses||100% (no cap)|
|Subordinated debt in accordance with §702.407||100%|
|Section 208 assistance included in net worth as defined in §702.2||100%|
|NCUSIF capitalization deposit||-100%|
|Goodwill (less excluded goodwill)||-100%1|
|Other intangible assets (less excluded other intangible assets)||-100%1|
|Identified losses not reflected in the RBC numerator||-100%|
|Mortgage servicing assets in excess of 25% of RBC numerator (carry value)||-100%|
|Cash or Deposits in Financial Institutions||Risk Weights|
|Cash, currency and coin, including vault, ATM, and teller cash||0%|
|Insured balances at FDIC-insured depositories or FICUs||0%|
|Uninsured balances at FDIC-insured depositories, FICUs, and balances at privately-insured CUs||20%|
|Balances due from uninsured institutions or deposits not risk-weighted 0% or 20%||100%|
|Direct unconditionally guaranteed obligations of U.S. (government, central bank, agency)||0%2|
|Obligations of supranational entities and multilateral development banks||0%|
|Conditionally guaranteed obligations of U.S. (government, central bank, agency)||20%3,4|
|Obligations of GSEs other than equity or preferred stock||20%3,4|
|Securities issued by PSEs that represent general obligation securities||20%|
|Part 703-compliant securities holding only 0% or 20% risk weight investments||20%|
|Securities issued by PSEs in the U.S. that represent revenue obligation securities||50%4|
|Other non-U.S. government agency or non-GSE guaranteed RMBS||50%3,4|
|Industrial development bonds||100%|
|Interest-only MBS strips||100%|
|Part 703-compliant investment securities||100%5|
|Corporate debentures and commercial paper||100%|
|GSE equity exposure or preferred stock||100%|
|Non-subordinated tranche of any investment security||100%6|
|Publicly-traded equity investments (non-CUSO)||100% or 300%|
|Investment securities not compliant with Part 703||300%5|
|Subordinated tranche of any investment security||1,250%6|
|Other Investments||Risk Weights|
|Federal Reserve Bank stock and Central Liquidity Facility stock||0%|
|Part 703-compliant funds holding only 0% or 20% risk weight investments (non-security)||20%|
|Federal Home Loan Bank stock||20%|
|Part 703-compliant investment funds (non-security)||100%5|
|Corporate non-perpetual capital (membership capital)||100%|
|Charitable donation accounts||100%|
|Corporate perpetual capital (paid-in capital)||100%7 or 150%|
|Equity investments in CUSOs||150%|
|Investment funds not compliant with Part 703 (non-security)||300%5|
|Non-publicly traded equity investment (non-CUSO)||100% or 400%|
|Subordinated tranche of any investment fund (non-security)||1,250%6|
|Non-security beneficial interests (includes CEIO equity tranche of securitization)||1,250%|
|First Liens||Risk Weights|
|Current 1st-lien residential real estate loans < 35% of assets||50%8|
|Current 1st-lien residential real estate loans > 35% of assets||75%8|
|Non-current 1st-lien residential real estate||100%|
|Junior Liens||Risk Weights|
|Current junior real estate loans < 20% of assets||100%8|
|Current junior real estate loans > 20% of assets||150%8|
|Non-current junior real estate loans||150%|
|Consumer Loans||Risk Weights|
|Share-secured loans (deposits held in-house)||0%|
|Share-secured loans (deposits held in another financial institution)||20%|
|Government-guaranteed portion of loan balances||20%|
|Current secured, non-guaranteed consumer loans||75%|
|Current unsecured, non-guaranteed consumer loans||100%|
|Non-current consumer loans||150%|
|Commercial Loans||Risk Weights|
|Paycheck Protection Program loans||0%|
|Commercial loan balances secured by compensating balances||20%|
|Current commercial loans < 50% of assets||100%9|
|Current commercial loans > 50% of assets||150%9|
|Non-current commercial loans||150%|
|Denominator Deductions||Risk Weights|
|NCUSIF capitalization deposit||0%10|
|Other intangible assets (excludes mortgage servicing assets)||0%10|
|Mortgage servicing assets in excess of 25% of RBC numerator (carry value)||0%10|
|Other Assets||Risk Weights|
|Loans to CUSOs (unconsolidated only)||100%|
|General account permanent insurance||100%|
|All other assets listed on the statement of financial condition without a specified risk||100%|
|Equity investments in CUSOs (unconsolidated only)||100%11 or 150%|
|Mortgage servicing assets up to 25% of RBC numerator (carry value)||250%|
|Separate account insurance||300%12|
|Subordinated tranche of any investment classified as other assets||1,250%13|
Off-Balance Sheet Exposures
|Loans Transferred||Credit Conversion Factors / Risk Weights|
|1st-lien residential real estate loans transferred with recourse||100% / 50%|
|Junior-lien real estate, commercial loans, and all other unsecured loans transferred with recourse||100% / 100%|
|All other secured consumer loans transferred with recourse||100% / 75%|
|Loans transferred to FHLB under the Mortgage Partnership Finance Program||20% / 50%|
|Commitments||Credit Conversion Factors / Risk Weights|
|Conditionally cancelable unfunded commercial loan commitments||50% / 100%|
|Conditionally cancelable unfunded 1st-lien residential real estate loan commitments||10% / 50%|
|Conditionally cancelable unfunded junior-lien real estate loan commitments||10% / 100%|
|Conditionally cancelable unfunded secured consumer loans||10% / 75%|
|Conditionally cancelable unfunded unsecured consumer loans||10% / 100%|
|Other Off-Balance Sheet Exposures||Credit Conversion Factors / Risk Weights|
|Financial standby letters of credit||100% / 100%|
|Forward agreements that are not derivative contracts||100% / 100%|
|Sold credit protection through guarantees||100% / 100%|
|Sold credit protection through credit derivatives||100%14|
|Off-balance sheet securitization exposures||100% / 100% or Gross-up or 1,250%|
|Off-balance sheet securities borrowing/lending and repurchase transactions||100% / 100%14|
|Other off-balance sheet exposures not listed (meeting definition of commitments)||100% / 100%|
|Over-the-counter or centrally-cleared derivatives||15|
1 Special handling for allowing goodwill and other intangibles related to supervisory mergers incurred prior to 2015.
2 Exclude detached security coupons and ex-coupon securities.
3 Exclude interest only.
5 Option of using the look-through approach.
6 Option of using gross-up approach.
7 Subject to the non-significant equity exposure measure.
8 Includes 1- to 4-family, non-owner occupied real estate loans.
9 Excludes 1- to 4-family, non-owner occupied 1st- or junior-lien real estate loans and any loans secured by a personal use vehicle.
10 Deducted from the RBC denominator.
11 Subject to the non-significant equity exposure measure.
12 Option of using the look-through approach.
13 Option of using gross-up approach.
14 Alternatively, as defined by 12 CFR 324.
15 Risk weight determined by factors such as product type, maturity, and collateral type.