           FILE LAYOUT FOR SCHEDULE RC-I COMMITMENTS, CONTINGENCIES, AND
                          OTHER OFF-BALANCE SHEET ITEMS         
                             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
      STANDBYUS  Numeric     0  Standby Letters of Credit: U.S.         
                                 Addresses
     STANDBYNUS  Numeric     0  Standby Letters of Credit: Non-U.S.     
                                 Addresses
     LETTERCRDT  Numeric     0  Commercial and Other Letters of         
                                 Credit
GROBSNAMTDERFUT  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Futures contracts
GROBSNAMTDERFOR  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Forward contracts
 GROBSDERXCTWRO  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Exchange traded 
                                 option contracts - Written options
GROBSDERXCTPURO  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Exchange traded 
                                 option contracts - Purchased options
 GROBSDEROTCWRO  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Over the counter 
                                 option contracts - Written options
GROBSDEROTCPURO  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Over the counter
                                 option contracts - Purchased options
GROBSDERCCURSWP  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Cross-currency swaps
   GROBSDEROSWP  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Other swaps
   GROBSDERTAMT  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Total notional 
                                 amount of contracts
 GROBSDERSTCOLL  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Amount of
                                 GROBSDERTAMT subject to collateral
                                 agreements
  GROBSDERPOSFV  Numeric     0  Gross fair values of 
                                 derivatives contracts: Gross positive
                                 fair values
  GROBSDERNEGFV  Numeric     0  Gross fair values of  
                                 derivatives contracts: Gross negative
                                 fair values
         URLFAC  Numeric     0  Unrecorded Liability for Obligations    
                                 of the Financial Assistance
                                 Corporation                     
         URLPEB  Numeric     0  Unrecorded Liability for Obligations    
                                 of Other Postretirement benefits
      COMMEXTLN  Numeric     0  Commitments to Extend Credit or
                                 to Participate in arrangements to
                                 Extend Credit on Existing Loans
      COMMEXNYB  Numeric     0  Commitments to Extend Credit or
                                 to Participate in arrangements to
                                 Extend Credit on Loans Not Yet Booked
       COMLITIG  Numeric     0  Other material commitments and
                                 contingencies: (only if the aggregate
                                 amounts exceed the greater of $10
                                 million or 10% of total net worth) - 
                                 Lawsuits/Litigation      
      OCOMLITIG  Numeric     0  Other material commitments and
                                 contingencies: (only if the aggregate
                                 amounts exceed the greater of $10
                                 million or 10% of total net worth) -
                                 Other
 GROBSDERINTSWP  Numeric     0  Gross (notional amounts) of 
                                 derivatives: Interest rate swaps
   SERVASSETBAL  Numeric     0  Outstanding principal balance 
SERVASSETCOMMIT  Numeric     0  Total Commitment 
