             FILE LAYOUT FOR SCHEDULE RC-H RECONCILEMENT OF NET WORTH
       	                    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
           STKP   Numeric     0  Capital Stock - protected
           STKO   Numeric     0  Capital Stock - other                
      PARTCERTP   Numeric     0  Participation Certificates - protected
      PARTCERTO   Numeric     0  Participation Certificates - other
     PREFSTKFAC   Numeric     0  Preferred Stock-FCSFAC
       PREFSTKO   Numeric     0  Preferred Stock-Other
         PAIDIN   Numeric     0  Paid-In Capital, etc.
         CAPSTK   Numeric     0  Total Capital Stock
        ALSURPP   Numeric     0  Allocated Surplus-Protected
        ALSURPO   Numeric     0  Allocated Surplus-Other
         EARNNW   Numeric     0  Total Earned Surplus
        NETWRTH   Numeric     0  Total Net Worth
     ACNOCOMINC   Numeric     0  Total accumulated other comprehensive
      CAPSTKPUR   Numeric     0  Capital Stock - Purchased
    CAPSTKALLOC   Numeric     0  Capital Stock - Allocated
    PREFSTKPERP   Numeric     0  Perpetual
     ALLOCEQOTH   Numeric     0  Allocated equities allotted to others
     ALLOCEQNCS   Numeric     0  Allocated equities included in core surplus
       UNRETERN   Numeric     0  Unallocated retained earnings
       	  NQWNA   Numeric     0  Nonqualified written notice of allocation - 
        NQALSUR	  Numeric     0  Earned Surplus: Nonqualified Allocated Surplus			  
					unallocated
     UNREALGAIN   Numeric     0	 Net unrealized losses (or gains) on securities 				available-for-sale that are not other-than 				temporarily impaired
      OTHIMPSEC   Numeric     0	 Other-than-temporarily impaired available-for-				sale securities
     PENSIONADJ   Numeric     0	 Minimum pension liability adjustments
   CASHHEDGEADJ   Numeric     0	 Cash flow hedge adjustments
      OTHINCADJ   Numeric     0	 Other comprehensive income adjustments
				     	Income	

