|Equity||Risk Weights||FDIC Risk Weights||Comparable|
|Appropriations for non-conforming investments||100%||100%||Y|
|Equity acquired in merger||100%||100%||Y|
|Additions||Risk Weights||FDIC Risk Weights||Comparable|
|Allowance for credit losses||100% (no cap)||100% (capped)||N1|
|Subordinated debt in accordance with §702.407||100%||100%||Y|
|Section 208 assistance included in net worth as defined in §702.2||100%||100%||Y|
|Deductions||Risk Weights||FDIC Risk Weights||Comparable|
|NCUSIF capitalization deposit||-100%||N/A||Y|
|Goodwill (less excluded goodwill)||-100%2||-100%||Y|
|Other intangible assets (less excluded other intangible assets)||-100%2||-100%||Y|
|Identified losses not reflected in the RBC numerator||-100%||-100%||Y|
|Mortgage servicing assets in excess of 25% of RBC numerator (carry value)||-100%||-100%||Y|
|Cash or Deposits in Financial Institutions||Risk Weights||FDIC Risk Weights||Comparable|
|Cash, currency and coin, including vault, ATM, and teller cash||0%||0%||Y|
|Insured balances at FDIC-insured depositories or FICUs||0%||0%||Y|
|Uninsured balances at FDIC-insured depositories, FICUs, and balances at privately-insured CUs||20%||20%||Y|
|Balances due from uninsured institutions or deposits not risk-weighted 0% or 20%||100%||20% - 150%||N3|
|Securities||Risk Weights||FDIC Risk Weights||Comparable|
|Direct unconditionally guaranteed obligations of U.S. (government, central bank, agency)||0%4||0%||Y|
|Obligations of supranational entities and multilateral development banks||0%||0%||Y|
|Conditionally guaranteed obligations of U.S. (government, central bank, agency)||20%5,6||20%||Y|
|Obligations of GSEs other than equity or preferred stock||20%5,6||20%||Y|
|Securities issued by PSEs that represent general obligation securities||20%||20%||Y|
|Part 703-compliant securities holding only 0% or 20% risk weight investments||20%||7||Y|
|Securities issued by PSEs in the U.S. that represent revenue obligation securities||50%6||50%||Y|
|Other non-U.S. government agency or non-GSE guaranteed RMBS||50%5,6||8||Y|
|Industrial development bonds||100%||100%||Y|
|Interest-only MBS strips||100%||100%||Y|
|Part 703-compliant investment securities||100%7||N/A||N/A|
|Corporate debentures and commercial paper||100%||100%||Y|
|GSE equity exposure or preferred stock||100%||100%||Y|
|Non-subordinated tranche of any investment security||100%8||N/A||Y|
|Publicly-traded equity investments (non-CUSO)||100% or 300%||300%||Y|
|Investment securities not compliant with Part 703||300%7||7||Y|
|Subordinated tranche of any investment security||1,250%8||8||Y|
|Other Investments||Risk Weights||FDIC Risk Weights||Comparable|
|Federal Reserve Bank stock and Central Liquidity Facility stock||0%||0%||Y|
|Part 703-compliant funds holding only 0% or 20% risk weight investments (non-security)||20%||7||Y|
|Federal Home Loan Bank stock||20%||20%||Y|
|Part 703-compliant investment funds (non-security)||100%7||N/A||N/A|
|Corporate non-perpetual capital (membership capital)||100%||N/A||N/A|
|Charitable donation accounts||100%||100%||Y|
|Corporate perpetual capital (paid-in capital)||100%9 or 150%||N/A||N/A|
|Equity investments in CUSOs||150%||N/A||N/A|
|Investment funds not compliant with Part 703 (non-security)||300%7||7||Y|
|Non-publicly traded equity investment (non-CUSO)||100% or 400%||400%||Y|
|Subordinated tranche of any investment fund (non-security)||1,250%8||8||Y|
|Non-security beneficial interests (includes CEIO equity tranche of securitization)||1,250%||10||Y11|
|First Liens||Risk Weights||FDIC Risk Weights||Comparable|
|Current 1st-lien residential real estate loans < 35% of assets||50%12||50%||Y|
|Current 1st-lien residential real estate loans > 35% of assets||75%12||50%||N13|
|Non-current 1st-lien residential real estate||100%||100%||Y|
|Junior Liens||Risk Weights||FDIC Risk Weights||Comparable|
|Current junior real estate loans < 20% of assets||100%12||100%||Y|
|Current junior real estate loans > 20% of assets||150%12||100%||N13|
|Non-current junior real estate loans||150%||N/A||N13|
|Consumer Loans||Risk Weights||FDIC Risk Weights||Comparable|
|Share-secured loans (deposits held in-house)||0%||0%||Y|
|Share-secured loans (deposits held in another financial institution)||20%||20%||Y|
|Government-guaranteed portion of loan balances||20%||20%||Y|
|Current secured, non-guaranteed consumer loans||75%||100%||N14|
|Current unsecured, non-guaranteed consumer loans||100%||100%||Y|
|Non-current consumer loans||150%||150%||Y|
|Commercial Loans||Risk Weights||FDIC Risk Weights||Comparable|
|Paycheck Protection Program loans||0%||0%||Y|
|Commercial loan balances secured by compensating balances||20%||N/A||N/A|
|Current commercial loans < 50% of assets||100%15||100% - 150%16||Y|
|Current commercial loans > 50% of assets||150%15||100% - 150%16||N13|
|Non-current commercial loans||150%||150%||Y|
|Denominator Deductions||Risk Weights||FDIC Risk Weights||Comparable|
|NCUSIF capitalization deposit||0%17||N/A||N/A|
|Other intangible assets (excludes mortgage servicing assets)||0%17||0%||Y|
|Mortgage servicing assets in excess of 25% of RBC numerator (carry value)||0%17||0%||Y|
|Other Assets||Risk Weights||FDIC Risk Weights||Comparable|
|Loans to CUSOs (unconsolidated only)||100%||100%||Y|
|General account permanent insurance||100%||100%||Y|
|All other assets listed on the statement of financial condition without a specified risk||100%||100%||Y|
|Equity investments in CUSOs (unconsolidated only)||100%18 or 150%||100% - 600%||N19|
|Mortgage servicing assets up to 25% of RBC numerator (carry value)||250%||250%||Y|
|Separate account insurance||300%20||20||Y|
|Subordinated tranche of any investment classified as other assets||1,250%21||21||Y|
Off-Balance Sheet Exposures
|Loans Transferred||Credit Conversion Factors / Risk Weights||FDIC Credit Conversion Factors / Risk Weights||Comparable|
|1st-lien residential real estate loans transferred with recourse||100% / 50%||100% / 50%||Y|
|Junior-lien real estate, commercial loans, and all other unsecured loans transferred with recourse||100% / 100%||100% / 100%||Y|
|All other secured consumer loans transferred with recourse||100% / 75%||100% / 100%||N22|
|Loans transferred to FHLB under the Mortgage Partnership Finance Program||20% / 50%||N/A||N/A|
|Commitments||Credit Conversion Factors / Risk Weights||FDIC Credit Conversion Factors / Risk Weights||Comparable|
|Conditionally cancelable unfunded commercial loan commitments||50% / 100%||20%-50% / 100%23||Y|
|Conditionally cancelable unfunded 1st-lien residential real estate loan commitments||10% / 50%||0%-50% / 50%23||Y|
|Conditionally cancelable unfunded junior-lien real estate loan commitments||10% / 100%||0%-50% / 100%23||Y|
|Conditionally cancelable unfunded secured consumer loans||10% / 75%||0% / 100%23||Y|
|Conditionally cancelable unfunded unsecured consumer loans||10% / 100%||0% / 100%23||Y|
|Other Off-Balance Sheet Exposures||Credit Conversion Factors / Risk Weights||FDIC Credit Conversion Factors / Risk Weights||Comparable|
|Financial standby letters of credit||100% / 100%||100% / 100%||Y|
|Forward agreements that are not derivative contracts||100% / 100%||100% / 100%||Y|
|Sold credit protection through guarantees||100% / 100%||100% / 100%||Y|
|Sold credit protection through credit derivatives||100%24||100%24||Y|
|Off-balance sheet securitization exposures||100% / 100% or Gross-up or 1,250%||100% / 1,250% or SSFA or Gross-up||Y|
|Off-balance sheet securities borrowing/lending and repurchase transactions||100% / 100%24||100% / 100%24||Y|
|Other off-balance sheet exposures not listed (meeting definition of commitments)||100% / 100%||N/A||N/A|
|Over-the-counter or centrally-cleared derivatives||25||25||Y|
1 FDIC caps allowance for credit losses at 1.25% of risk-weighted assets.
2 Special handling for allowing goodwill and other intangibles related to supervisory mergers incurred prior to 2015.
3 FDIC uses country risk classifications and NCUA uses a simplified approach of 100% for all deposits in non-FDIC insured banks.
4 Exclude detached security coupons and ex-coupon securities.
5 Exclude interest only.
7 FDIC is subject to look-through approach; NCUA has option of using the look-through approach.
8 FDIC is subject to gross-up or simplified supervisory formula approach (SSFA); NCUA has option of using gross-up approach.
9 Subject to the non-significant equity exposure measure.
10 Simplified approach used due to limited securitization activity by credit unions.
11 FDIC subtracts CEIO exposure in the numerator; NCUA addresses CEIO exposure in the denominator. The effect to the RBC ratio is comparable.
12 Includes 1- to 4-family, non-owner occupied real estate loans.
13 NCUA takes a more conservative approach for loans that have historically caused greater losses to the NCUSIF.
14 Secured consumer loans have lower credit risk than unsecured consumer loans and therefore a lower risk weight.
15 Excludes 1- to 4-family, non-owner occupied 1st- or junior-lien real estate loans and any loans secured by a personal use vehicle.
16 FDIC identifies certain loans as High Volatility Commercial Real Estate and assigns a 150% risk weight.
17 Deducted from the RBC numerator.
18 Subject to the non-significant equity exposure measure.
19 Specific to credit unions.
20 FDIC is subject to look-through approach; NCUA has option of using the look-through approach.
21 FDIC is subject to gross-up or simplified supervisory formula approach (SSFA); NCUA has option of using gross-up approach.
22 Secured consumer loans have lower credit risk than unsecured consumer loans and therefore a lower risk weight.
23 CCF is 20% if loan commitment is conditionally cancelable within 1 year and 50% if conditionally cancelable beyond 1 year.
24 Alternatively, as defined by 12 CFR 324.
25 Risk weight determined by factors such as product type, maturity, and collateral type.