Proposed Agency Information Collection Activities; Comment Request

Issuing agencies

Abstract

The NCUA has approved the publication of a proposal to revise the NCUA Call Report (Form 5300), which is a currently approved information collection, for public comment. Revisions include the collection of data on a credit union's involvement with payment stablecoin activities. The NCUA is submitting the following revised form and instructions of a currently approved information collection to the OMB for review and clearance. The revised form and instructions are proposed to take effect with the March 31, 2027, report date.

Full Text

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<title>Federal Register, Volume 91 Issue 195 (Friday, October 9, 2026)</title>
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[Federal Register Volume 91, Number 195 (Friday, October 9, 2026)]
[Notices]
[Pages 64699-64700]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20729]


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NATIONAL CREDIT UNION ADMINISTRATION


Proposed Agency Information Collection Activities; Comment 
Request

AGENCY: National Credit Union Administration (NCUA).

ACTION: Notice and request for comment.

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SUMMARY: The NCUA has approved the publication of a proposal to revise 
the NCUA Call Report (Form 5300), which is a currently approved 
information collection, for public comment. Revisions include the 
collection of data on a credit union's involvement with payment 
stablecoin activities. The NCUA is submitting the following revised 
form and instructions of a currently approved information collection to 
the OMB for review and clearance. The revised form and instructions are 
proposed to take effect with the March 31, 2027, report date.

DATES: Comments must be received on or before December 8, 2026.

ADDRESSES: You may submit written comments on the information 
collection by any of the following methods:
    Federal Register Portal: <a href="https://www.federalregister.gov">https://www.federalregister.gov</a>. Find this 
information collection by searching for ``National Credit Union 
Administration'', then selecting ``Past 90 days'', and scrolling 
through the list of documents.
    <a href="http://Regulations.gov">Regulations.gov</a>: <a href="https://www.regulations.gov/search?filter=ncua">https://www.regulations.gov/search?filter=ncua</a>. 
Find this information collection by scrolling through the search 
results and looking for NCUA Call Report 2027-Q1.
    Rulemakings and Proposals for Comment: <a href="https://ncua.gov/regulation-supervision/rulemakings-proposals-comment">https://ncua.gov/regulation-supervision/rulemakings-proposals-comment</a>. NCUA will post a link to the 
regulations.gov web page where you can

[[Page 64700]]

submit a comment by selecting Comment.
    Mail: 1775 Duke Street, Suite 6055, Alexandria, Virginia 22314.
    Fax: 703-519-8161.
    Email: <a href="/cdn-cgi/l/email-protection#13434152507c7e7e767d6760535d5046523d747c65"><span class="__cf_email__" data-cfemail="b5e5e7f4f6dad8d8d0dbc1c6f5fbf6e0f49bd2dac3">[email&#160;protected]</span></a>.
    Instructions: All submissions must be identified by the OMB Control 
Number 3133-0004 or by Document Number (Please send comments by one 
method only).

FOR FURTHER INFORMATION CONTACT: Copies of the submission may be 
obtained by contacting Dacia Rogers at (703) 518-6547. You may also 
view the entire information collection request at <a href="http://www.reginfo.gov">www.reginfo.gov</a>. 
Enhanced content is also available from the Notice on the Federal 
Register website (<a href="http://www.federalregister.gov">www.federalregister.gov</a>). In addition, copies of the 
Call Report Form and Instructions can be obtained at the NCUA's website 
(<a href="https://ncua.gov/regulation-supervision/regulatory-reporting/cuonline">https://ncua.gov/regulation-supervision/regulatory-reporting/cuonline</a>).

SUPPLEMENTARY INFORMATION: The NCUA is proposing a revision of the NCUA 
Form 5300 Call Report and Instructions.
    OMB Number: 3133-0004.
    Title: NCUA Form 5300 Call Report.
    Type of Review: Revision of a currently approved collection.
    Abstract: Sections 106 and 202 of the Federal Credit Union Act 
require federally insured credit unions (FICUs) to make financial and 
other reports to the NCUA. Section 741.5 describes the submission 
method FICUs must use to provide information to NCUA. NCUA Form 5300, 
Call Report, is used to file quarterly financial and statistical data 
through NCUA's online portal, CUOnline. The financial and statistical 
information provided by credit unions is essential to NCUA in carrying 
out its responsibility for supervising federal credit unions. This 
information facilitates NCUA monitoring credit unions with share 
accounts insured by the National Credit Union Share Insurance Fund 
(Share Insurance Fund).
    Affected Public: Private sector: Not-for-profit institutions.
    Respondents: All federally insured credit unions.
    Estimated Number of Respondents: 4,224.
    Estimated Average Burden per Response: 47.0 hours.
    Estimated Total Annual Burden Hours: 794,112.
    Reason for Change: The estimated average burden per response 
increased based on recent feedback received from the public.
    The proposed revisions to Form 5300 and Instructions in this notice 
would not have a material impact on the existing burden estimates. The 
estimated average burden per response figure was updated based on 
feedback received from the Request for Information Regarding Enhancing 
and Streamlining Data Collection from Credit Unions issued to the 
public in April 2026.
    Legal Basis and Need for Collections: The Call Report Form 5300 
information collections are mandatory under 12 U.S.C. 1756, 1766, and 
1782. Except for selecting sensitive items, the Call Report Form 5300 
is not given confidential treatment.
    The credit unions report on the Call Report is essential to the 
NCUA's supervision and regulation of federal credit unions. This 
information also facilitates the NCUA's monitoring of other credit 
unions with Share Insurance Fund coverage for share accounts.
    Credit unions submit quarterly Call Report data to the NCUA. Call 
Report data serves a regulatory or public policy purpose by assisting 
the NCUA in fulfilling its mission of ensuring the safety and soundness 
of individual credit unions and the credit union system, protecting 
consumer financial rights, as well as agency-specific missions 
affecting federal and state-chartered credit unions, such as ensuring 
financial stability and administering share insurance.

Form 5300 Call Report--Proposed Changes

Schedule J, Payment Stablecoin Activities (New Schedule)

    (1) Adding eight new accounts for reporting custody of reserve 
assets for permitted payment stablecoin issuer (PPSI) third parties. 
This information will enhance NCUA's offsite supervision.
    (2) Adding nine new accounts for reporting cryptographic key 
custody and control. This information will enhance NCUA's offsite 
supervision.
    (3) Adding five new accounts for reporting direct exposure to 
PPSIs. This information will enhance NCUA's offsite supervision.
    (4) Adding four new accounts for reporting payment stablecoins held 
on the credit union's balance sheet. This information will enhance 
NCUA's offsite supervision.

Request for Comment

    Comments submitted in response to this notice will be summarized 
and included in the request for Office of Management and Budget 
approval. All comments will become a matter of public record. The 
public is invited to submit comments concerning: (a) whether the 
proposed revisions to the instructions for the collection of 
information that are the subject of this notice are necessary for the 
proper performance of the function of the agency, including whether the 
information will have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information as 
proposed to be revised, including the validity of the methodology and 
assumptions used; (c) ways to enhance the quality, utility, and clarity 
of the information to be collected; and (d) ways to minimize the burden 
of the collection of information on the respondents, including the use 
of automated collection techniques or other forms of information 
technology.

    By the National Credit Union Administration Board.
Melane Conyers-Ausbrooks,
Secretary of the Board.
[FR Doc. 2026-20729 Filed 10-8-26; 8:45 am]
BILLING CODE 7535-01-P


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