                     FILE LAYOUT FOR SCHEDULE RC.1 MEMORANDA         
                             DATA DELIMITED BY COMMAS                                                   
  
                      
                 
       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
          TYPRE   Numeric     0  Loans - Production agriculture Real 
                                  estate mortgages
      TYPPROINT   Numeric     0  Loans - Production agriculture Production
                                  and intermediate term
        TYPCOOP   Numeric     0  Loans - Agibusiness - Loans to cooperatives
     TYPPROCMKT   Numeric     0  Loans - Agibusiness - Processing and Marketing
     TYPFARMREL   Numeric     0  Loans - Agibusiness - Farm related business
        TYPCOMM   Numeric     0  Loans - Communications
       TYPENERG   Numeric     0  Loans - Energy
        TYPWATW   Numeric     0  Loans - Water/waste disposal
       TYPRURRE   Numeric     0  Loans - Rural residence real estate
       TYPINTNL   Numeric     0  Loans - International
      TYPLESREC   Numeric     0  Loans - Lease receivables
       DLNASSOC   Numeric     0  Direct loans to associations 
       OFIAMTLN   Numeric     0  Discounted loans to OFIs
       TYPTOTAL   Numeric     0  Total
      FINLEASES   Numeric     0  Finance leases
       OPLEASES   Numeric     0  Operating receivables leases
   OPLEASESASST   Numeric     0  Operating assets leases
          LNSYN   Numeric     0  Loan syndications to eligible borrowers
                                  (excluding similiar entity transactions)
        GUARFED   Numeric     0  Guarantees: Federal
    GUARSTATLOC   Numeric     0  Guarantees: State and local
       GUARFAMC   Numeric     0  Guarantees: Farmer Mac
      GUAROTHER   Numeric     0  Guarantees: Other

         OFINUM   Numeric     0  Number of Other Financial Institutions 
                                  (OFIs)
       OFINUMLN   Numeric     0  Number of loans to OFIs
       LSANUMOS   Numeric     0  Association loans outsite its chartered
                                  territory: Number of loans outstanding
      LSANUMNEW   Numeric     0  Association loans outsite its chartered
                                  territory: Number of loans made
       LSAAMTOS   Numeric     0  Association loans outsite its chartered
                                  territory: Amount of loans outstanding
      LSAAMTNEW   Numeric     0  Association loans outsite its chartered
                                  territory: Amount of loans made

  AMTLNBKRUPTCY   Numeric     0  Total amount of loans in bankruptcy
AMTLNFORECLOSUR   Numeric     0  Total amount of loans in foreclosure
   TAMTBANKFORE   Numeric     0  Total amount of loans in both 
                                  bankruptcy and foreclosure
       INFCIPUR   Numeric     0  Association investment in FCS district 
                                  bank - purchased
     INFCIALLOC   Numeric     0  Association investment in FCS district 
                                  bank - allocated
  FCIEQAMTCPRMC   Numeric     0  Association investment in FCS district 
                                  bank - Allocation counted as association
                                  permanent capital
  FCIBKINDASSOC	  Numeric     0  Bank investment in district 
                                  associations      
      FCIINVOBK   Numeric     0  Investment in other FCBs and ACBs
     FCIINVOFCI   Numeric     0  Investment in other Farm Credit 
                                  institutions
  NETASSOCINVBK   Numeric     0  Net association investment in district bank
   FCIINVNONFCI   Numeric     0  Equity investments in non Farm Credit 
                                  institutions
       FCIBONDS   Numeric     0  Farm Credit investment bonds 
                                  outstanding
    TERMPERFSTK   Numeric     0  Term preferred stock
    INVFARMNOTE   Numeric     0  Investments in farmers' notes
     NPDIRLNTBK   Numeric     0  Notes payable/direct loan to district 
                                  bank
   FCSICPREMPAY   Numeric     0	 Farm Credit System Insurance 
                                  Corporation premium payable
       PERMCAPA   Numeric     0  Permanent capital amount (outstanding)
    CORESURPAMT   Numeric     0  Core surplus amount
     TOTSURPAMT   Numeric     0  Total surplus amount
       PERMCAPD   Numeric     4  Permanent capital ratio
  CORESURPRATIO   Numeric     4  Core surplus ratio
   TOTSURPRATIO   Numeric     4  Total surplus ratio
   NETCOLLRATIO   Numeric     4  Net collateral ratio
	 TYPOTH	  Numeric     0  Other loans
       LMPRIN90   Numeric     0  Principal portion of obligations maturing
				  within 90 days
          LMAMT   Numeric     0  Dollar amount of liquidity at quarter-end
           LMNO	  Numeric     0  Number of days liquidity at quarter-end
   TYPPROCMKT12	  Numeric     0  Processing and Marketing Loans:
                                  Loans made under 613.3010(a)(1) and (a)(2) 
    TYPPROCMKT3   Numeric     0  Processing and Marketing Loans: 
                                  Loans made under 613.3010(a)(3)
    TYPPROCMKT4   Numeric     0  Processing and Marketing Loans: 
                                  Loans made under 613.3010(a)(4)
    TYPPROCMKT5   Numeric     0  Processing and Marketing Loans: 
                                  Loans made under 613.3010(a)(5)
     TOP10LOANS   Numeric     0  Aggregate amount of institutions                                  
				  10 largest loan commitments
     NUMLOANSFRMFDIC Numeric  0  Number of loans outstanding pur
				  chased from the FDIC
     AMTLOANSFRMFDIC Numeric  0	 Amount of loans outstanding purchased 
				  from the FDIC