             FILE LAYOUT FOR SCHEDULE RC-H RECONCILEMENT OF 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             
     ACNOCOMINC   Numeric     0  Total accumulated other comprehensive
     UNREALGAIN   Numeric     0	 Net unrealized gains (or losses) on securities
								   available-for-sale 				
      OTHIMPSEC   Numeric     0	 Non-credit related impairment on securities available-for-sale
     PENSIONADJ   Numeric     0	 Minimum pension liability adjustments
   CASHHEDGEADJ   Numeric     0	 Cash flow hedge adjustments
      OTHINCADJ   Numeric     0	 Other comprehensive income adjustments
