              FILE LAYOUT FOR SCHEDULE RI-E ANALYSIS OF ALLOWANCE FOR
                 LOSSES-LOANS, NOTES, SALES CONTRACTS, AND LEASES
                              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, Association 
                                   codes concatenated
   ALLNALLOSSBBAL  Numeric     0  Allowance for Losses on Loans-
                                   Beginning Balance
          PROVLNS  Numeric     0  Net Increase or Decrease from
                                   Provision for Loan Loss
        CHGOFFLNS  Numeric     0  Loans Charged Off
       LNSLOSSREV  Numeric     0  Recoveries for Losses on Loans
      OTHADDSSUBS  Numeric     0  Other Allowance for Losses on Loans
         ALLNLOSS  Numeric     0  Allowance for Losses on Loans-Ending
                                   Balance
         CHGOFFRE  Numeric     0  Loans Charged Off - 
                                   Production Agriculture: Real estate mortgage
     CHGOFFPROINT  Numeric     0  Loans Charged Off - 
                                   Production Agriculture: production and 
                                   intermediate term
      CHGOFFAGBUS  Numeric     0  Loans Charged Off - Agribusiness
       CHGOFFCOMM  Numeric     0  Loans Charged Off - Communication
      CHGOFFENERG  Numeric     0  Loans Charged Off - Energy
       CHGOFFWATW  Numeric     0  Loans Charged Off - Water/waste disposal
      CHGOFFRURRE  Numeric     0  Loans Charged Off - rural residence real estate
      CHGOFFINTNL  Numeric     0  Loans Charged Off - International
      CHGOFFLESRC  Numeric     0  Loans Charged Off - Lease receivables
                                  Balance
            RECRE  Numeric     0  Recoveries - 
                                   Production Agriculture: Real estate mortgage
        RECPROINT  Numeric     0  Recoveries - 
                                   Production Agriculture: production and 
                                   intermediate term
         RECAGBUS  Numeric     0  Recoveries - Agribusiness
          RECCOMM  Numeric     0  Recoveries - Communication
         RECENERG  Numeric     0  Recoveries - Energy
          RECWATW  Numeric     0  Recoveries - Water/waste disposal
         RECRURRE  Numeric     0  Recoveries - rural residence real estate
         RECINTNL  Numeric     0  Recoveries - International
         RECLESRC  Numeric     0  Recoveries - Lease receivables
        CHGOFFDLN  Numeric     0  Charge-offs net of recoveries on direct
                                   loans to associations
      CHGOFFLNOFI  Numeric     0  Charge-offs net of recoveries on discounted
                                   loans to OFIs
             ALRE  Numeric     0  Allowance for losses - 
                                   Production Agriculture: Real estate 
                                   mortgage loans
         ALPROINT  Numeric     0  Allowance for losses - 
                                   Production Agriculture: production and 
                                   intermediate term loans
          ALAGBUS  Numeric     0  Allowance for losses - Agribusiness loans
           ALCOMM  Numeric     0  Allowance for losses - Communication loans
          ALENERG  Numeric     0  Allowance for losses - Energy loans
           ALWATW  Numeric     0  Allowance for losses - Water/waste disposal loans
          ALRURRE  Numeric     0  Allowance for losses - rural residence real 
                                   estate loans
          ALINTNL  Numeric     0  Allowance for losses - International loans
          ALLESRC  Numeric     0  Allowance for losses - Lease receivables loans
            ALDLN  Numeric     0  Allowance for losses - Direct loans to 
                                   associations
          ALLNOFI  Numeric     0  Allowance for losses - Discounted loans ot OFIs
       ALTYPTOTAL  Numeric     0  Allowance for losses on loans
	CHGOFFOTH  Numeric     0  Other loans, etc. charged off
	   RECOTH  Numeric     0  Other recoveries
	    ALOTH  Numeric     0  Other allowance








