                     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  Interest 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
    LoanLeaseHeld   Numeric     0  Loans and leases held for sale
CreditLossReserve   Numeric     0  Reserve for credit losses on off-balance
				    sheet exposures