                 FILE LAYOUT FOR SCHEDULE RI-B NET GAINS OR LOSSES
                             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
         GLMKTINV  Numeric     0  Net Gains or Losses on Sales of
                                   Securities
       GAINMKTINV  Numeric     0  Gains on Sales of Securities
       LOSSMKTINV  Numeric     0  Losses on Sales of Securities
         GLAQPROP  Numeric     0  Net Gains or Losses on Sales of
                                   Other Property Owned
      GAINACQPROP  Numeric     0  Gains on Sales of Other Property Owned
      LOSSACQPROP  Numeric     0  Losses on Sales of Other Property
                                   Owned
     NETGLOASSETS  Numeric     0  Net Gains or Losses on Sales of Other
                                   Assets
      GAINOASSETS  Numeric     0  Gains on Sales of Other Assets
      LOSSOASSETS  Numeric     0  Losses on Sales of Other Assets
       NETGLOTRAN  Numeric     0  Net Gains or Losses on Other
                                   Transactions
        GAINOTRAN  Numeric     0  Gains on Other Transactions
        LOSSOTRAN  Numeric     0  Losses on Other Transactions
      NETGLASSETS  Numeric     0  Total Gains or Losses