                     FILE LAYOUT FOR SCHEDULE RC-BALANCE SHEET
                              DATA DELIMITED BY COMMA
                 
                               
       VARIABLE    FIELD  DEC.               
           NAME     TYPE  POS.  VARIABLE DESCRIPTION 
  -------------- -------  ----  --------------------
         SYSTEM  Numeric     0  System Code   
           DIST  Numeric     0  District Code
          ASSOC  Numeric     0  Association Code
          MONTH  Numeric     0  Month of Report
           YEAR  Numeric     0  Year of Report
         UNINUM  Numeric     0  System, District, and Association
                                 codes concatenated
           CASH  Numeric     0  Cash
         MKTINV  Numeric     0  Securities
         ACTREC  Numeric     0  Accounts Receivable
         ACRLNS  Numeric     0  Accrual Loans and Leases net of
                                 unearned income and unapplied
                                 loan payments
      NTRECOFCI  Numeric     0  Loans, notes, sales, contracts, and
                                 leases: Notes receivable from other
                                 FCS institutions
         ONTREC  Numeric     0  Loans, notes, sales, contracts, and
                                 leases: Other notes receivable
        ACRSCON  Numeric     0  Loans, notes, sales, contracts, and
                                 leases: Accrual Sales Contracts
         NONACR  Numeric     0  Loans, notes, sales, contracts, and
                                 leases: Nonaccrual Loans 
       ALLNLOSS  Numeric     0  Loans, notes, sales, contracts, and
                                 leases: Allowance for Losses on Loans
       NETLOANS  Numeric     0  Loans, notes, sales, contracts, and
                                 leases: Net Loans 
       AIRLOANS  Numeric     0  Accrued Interest Receivable on Loans
                                 and Leases  
   AIRNTRECOFCI  Numeric     0  Accrued Interest Receivable on Notes
                                 receivable from other FCS Institutions
      AIRONTREC  Numeric     0  Accrued Interest Receivable on Other
                                 Notes receivable
        AIRSCON  Numeric     0  Accrued Interest Receivable on Sales
                                 Contracts
       AIRMKTIN  Numeric     0  Accrued Interest Receivable on
                                 Securities
          AIREC  Numeric     0  Total Accrued Interest Receivable
       INFCINST  Numeric     0  Equity Investments in other FC
                                 Institutions
        NAQPROP  Numeric     0  Other Property Owned 
       FIXASSET  Numeric     0  Premises and Other Fixed Assets
        OASSETS  Numeric     0  Other Assets 
         ASSETS  Numeric     0  Total Assets   
     SYSNTBDSOS  Numeric     0  Interest bearing liabilities:
                                 Systemwide notes and bonds outstanding
      NTPAYOFCI  Numeric     0  Interest bearing liabilities:
                                 Notes payable to other FCS
     OINTBEARDT  Numeric     0  Interest bearing liabilities:
                                 Other interest-bearing debt 
         ACTPAY  Numeric     0  Accounts Payable
  AIPSYSNTBDSOS  Numeric     0  Accrued interest payable on: Systemwide
                                 notes and bonds outstanding
   AIPNTPAYOFCI  Numeric     0  Accrued interest payable on: Notes
                                 payable to other FCS institutions
  AIPOINTBEARDT  Numeric     0  Accrued Interest Payable on Other
                                 interest-bearing debt      
          AIPAY  Numeric     0  Total Accrued Interest Payable 
         OLIABS  Numeric     0  Other Liabilities    
          LIABS  Numeric     0  Total Liabilities 
         CAPSTK  Numeric     0  Capital Stock, Participation
                                 certificates and paid-in surplus
                                 net of impairment
         EARNNW  Numeric     0  Earned Surplus Net of Impairment
        NETWRTH  Numeric     0  Total Net Worth
       TOTLICAP  Numeric     0  Total Liabilities and Net Worth
     ACNOCOMINC  Numeric     0  Accumulated other comprehensive income (net)
      LNADJFVAL  Numeric     0  Loans, notes, sales, contracts, and
                                 leases: Loan adjustment for fair value
      DTADJFVAL  Numeric     0  Interest bearing liabilities:
                                 Debt adjustment for fair value
 TOTINTBEARLIAB  Numeric     0  Interest bearing liabilities:
                                 Total interest bearing liabilities 
  AIRDERIVATIVE  Numeric     0  Accrued interest receivable: Derivatives
 IBLSUBNOTEBOND  Numeric     0  nterest bearing liabilities: 
                                 Subordinated notes and bonds
 AIPSUBNOTEBOND  Numeric     0  Accrued interest payable on: 
                                 Subordinated notes and bonds
  AIPDERIVATIVE  Numeric     0  Accrued interest payable on: Derivatives