PREPARING YOUR

BUDGETING ASSUMPTIONSA DEEP DIVE ON THE DASHBOARD TOOLS AND DATA THAT PREPARE YOU

TO WORK YOUR BUDGET, BASED ON WHERE YOU’VE BEEN

Budgeting with CU*BASE Series

#2 of 5

Revised!

BUDGETING WEBINAR #2 OF 5:

PREPARING YOUR BUDGETING ASSUMPTIONS

TODAY’S TOPICS

Trial Balance Analysis Tools

Trial Balance Analysis

Average Daily Balance (ADB)

Analysis for Savings & Loans

Looking at your GL Balances

Over Time

3-Year GL Account Balance

Comparison

10-Year Trends by GL Account

Understanding Your Portfolio

Forecasting Tools for Dividends and Interest,

CD Repricing

Analyze Your Loan, Savings & CD Portfolios

2

HOW TO LEARN MORE

For step-by-step

instructions, see the

“Budgeting with

CU*BASE” booklet!http://cuanswers.com/pdf/cb_ref/

BudgetingwithCUBASE.pdf

This is an ongoing work

in progress and contains a

sneak peek at modeling

tools still in process...

3

TOOLS YOU ALREADY HAVE

Run what-if calcs to

see how changes to

your base rates might

affect your expenses

And some new tools

for a bird’s eye view

of your G/L...

See average daily

balances for your trial

balance accounts,

including both principal

and accrued

dividends/interest

Get a picture of your

member trial balance

accounts all the way

down to the individual

product level

4

3-YEAR G/L

BALANCE

COMPARISONNEW TOOLS FOR RESEARCHING

YOUR BUDGET ASSUMPTIONS

5

3-YEAR ACCOUNT BALANCE COMPARISON

See a history of account

performance over time

For a single general ledger

account

For an entire Budget Group

Use this tool before starting

your budget to start getting

familiar with the typical

balance levels of your G/L

accounts

Compare any 3 years side

by side

See annual growth % for

asset and liability GLs6

UPGRADING OUR VISUAL PRESENTATIONWHAT KINDS OF CHARTS WOULD HELP YOU PRESENT THIS DATA TO YOUR BOARD?

(400)

(200)

-

200

400

600

800

1,000

Jan Feb

Mar

Apr

May

Jun Jul

Aug

Sep

Oct Nov Dec

Th

ou

san

ds

2004 Change $

2004 Change $

41

41

42

42

43

43

44

44

Jan Feb Mar Apr May Jun Jul Aug Sep Oct

Nov

Dec

Millio

ns

2004 Balance

-1.0%

-0.5%

0.0%

0.5%

1.0%

1.5%

2.0%

2.5%

3.0%

3.5%

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

% Change Comparison, 2004 / 2009 / 2014

2004 Change % 2009 Change % 2014 Change %

-

20

40

60

80

100

120

140

160

180

Jan Feb Mar Apr

May

Jun Jul Aug Sep Oct

Nov Dec

Millio

ns

Monthly Balance Comparison,

2004/2009/2014

2004 Balance 2009 Balance 2014 Balance7

10-YEAR TRENDS

BY GL ACCOUNTNEW TOOLS FOR RESEARCHING

YOUR BUDGET ASSUMPTIONS

8

10-YEAR TRENDS BY

G/L ACCOUNT

Similar to the 3-year

comparison, for a more

detailed trending analysis

See history of a single G/L

account and over a 10-year

period (or whatever you

have in your history)

Use this tool before starting

your budget to get a big-

picture view of how your

G/L balances have been

trending

Drill from here to

the 3-year Balance

Comparison

9

UPGRADING OUR VISUAL PRESENTATIONWHAT KINDS OF CHARTS WOULD HELP YOU PRESENT THIS DATA TO YOUR BOARD?

-

500

1,000

1,500

2,000

2,500

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Th

ou

san

ds

YE Balances 2005-2014

-30

-20

-10

0

10

20

30

40

50

-

500

1,000

1,500

2,000

2,500

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

TH

OU

SAN

DS

Annual Balance Changes Trends, 2005-2014

Dec YE Balance Pct Chg

(400,000)

(300,000)

(200,000)

(100,000)

-

100,000

200,000

300,000

400,000

500,000

600,000

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Net Change

-1.2

-11.6

-18.6

38.1

-10.4 -10.8

-17.7

4.4

16.1

31.7

-30

-20

-10

0

10

20

30

40

50

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Pct Chg

10

ANALYZE YOUR

CURRENT LOAN

PORTFOLIONEW TOOLS FOR RESEARCHING

YOUR BUDGET ASSUMPTIONS

11

UNDERSTANDING YOUR CURRENT PORTFOLIO

A quick a snapshot of

your entire loan

portfolio as it stands

today

Finally, an easy way to

get a picture of your

rates across current

member accounts!

This same research will

also be shown when you

are working through the

modeling tools to help

you understand how

your projections relate

to today’s portfolio12

UPGRADING OUR VISUAL PRESENTATIONWHAT KINDS OF CHARTS WOULD HELP YOU PRESENT THIS DATA TO YOUR BOARD?

45%

8%9%

18%

12%

3% 2%

Balances for G/L Accounts in Budget Group 01

USED VEHICLE LOANS

SIGNATURE LOANS

SIGNATURE LOANS PARTIALLY SEC

RECREATIONAL VEHICLE LOANS

OVERDRAFT PROTECTION

NEW VEHICLE LOANS

STUDENT LOAN

GOLD LOC

SECURED CLOSED END LOANS

OVERDRAFT PROTECTION -G

CLASSIC LOC

NEW AUTO LEASE

GOODMONEY PAYDAY LOANS

STUDENT LOANS

REVOLVING CREDIT - BETHEL

SHARE PLEDGE LOANS

USED AUTO LEASE

INSURED HOME IMPROVEMENT

0.000 2.000 4.000 6.000 8.000 10.000 12.000 14.000 16.000

USED VEHICLE LOANS

SIGNATURE LOANS

SIGNATURE LOANS PARTIALLY SEC

RECREATIONAL VEHICLE LOANS

OVERDRAFT PROTECTION

NEW VEHICLE LOANS

STUDENT LOAN

GOLD LOC

SECURED CLOSED END LOANS

OVERDRAFT PROTECTION -G

CLASSIC LOC

NEW AUTO LEASE

GOODMONEY PAYDAY LOANS

STUDENT LOANS

REVOLVING CREDIT - BETHEL

SHARE PLEDGE LOANS

USED AUTO LEASE

INSURED HOME IMPROVEMENT

RECREATIONAL VEHICLE VARIABLE

SIGNATURE LOAN-TC

NEW VEHICLE - TC

Cur Wtd Avg Rte

0.00

5.00

10.00

15.00

20.00

25.00

30.00

High Rate

38%

15%

14%

9%

9%

6%

3%

1% 1%

1% 1%1%

1%

# Mbrs

USED VEHICLE LOANS

SIGNATURE LOANS

SIGNATURE LOANS PARTIALLY SEC

RECREATIONAL VEHICLE LOANS

OVERDRAFT PROTECTION

NEW VEHICLE LOANS

STUDENT LOAN

GOLD LOC

SECURED CLOSED END LOANS

OVERDRAFT PROTECTION -G

CLASSIC LOC

NEW AUTO LEASE

GOODMONEY PAYDAY LOANS

13

GETTING READY FOR OUR

NEXT SESSIONFRIDAY, DECEMBER 11, 2:30 P.M. ET

THANKS FOR THE DAYSEE YOU NEXT WEEK!