                 FILE LAYOUT FOR SCHEDULE RI-D CHANGES IN 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
     **  CAP_CODE  Numeric     0  Capital Stock Code: 
                                   10  Beginning balance
                                   20  Prior quarter adjustments
                                   30  Amended beginning balance
                                   40  Accum. adjustments acctg. change
                                   50  Prior year's adj.
                                   60  Net income
                                   70  Dividents
                                   80  Patronage dist.
                                   90  Other income transfers
                                   100 Retirements of cap. stock, part.
                                       cert. and surplus allocated
                                   110 Issuance of cap. stk. and part.
                                       cert.
                                   115 Issued pref. stk.
                                   117 Retired pref. stk.
                                   120 Other
                                   130 Ending balance
     **       CAP  Numeric     0  Capital Stock and Participation
                                   Certificates
     **    PAIDIN  Numeric     0  Paid-In Capital
     **     ALSUR  Numeric     0  Surplus Allocated
     **     SURES  Numeric     0  Surplus Reserve
     **    UALSUR  Numeric     0  Earned Surplus Unallocated
     **     TOTNW  Numeric     0  Total Net Worth
     **  NONALSUR  Numeric     0  Nonqualified allocated surplus
 ** OTHCOMPINCOME  Numeric     0  Accumulated Other Comprehensive Income
  
                                                   
  ** NOTE:  THE RECORD CONTAINS MULTIPLE OCCURANCES OF THESE
            VARIABLES.  THERE IS ONE OCCURENCE FOR EACH CAP_CODE VALUE.