                FILE LAYOUT FOR SCHEDULE RC-K ACCRUAL LOAN ACTIVITY
                 RECONCILEMENT FOR LOANS, LEASES, NOTES RECEIVABLE,
                                 AND SALES CONTRACTS
                             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
     ACRLNSBBAL  Numeric     0  Accrual Loans-Beginning Balance         
       NEWMONEY  Numeric     0  Direct New Money                        
       PRTLNPUR  Numeric     0  Purchases of Loans and Participations   
        CONVAIR  Numeric     0  Conversions of Accrued Interest         
       PRINADDS  Numeric     0  Refinancing of Principal                
       REINSTNA  Numeric     0  Reinstatements from Nonaccrual Status   
       RECACRLN  Numeric     0  Recoveries/Reinstatements of            
                                 Chargeoffs
          OADDS  Numeric     0  Other Debits                            
          REPAY  Numeric     0  Repayments        
       PRTLNSLD  Numeric     0  Sales of Loans and Participations       
       PRINSUBS  Numeric     0  Refinancing of Principal                
       TRNONACR  Numeric     0  Transfers to Nonaccrual Status          
       TRAQPROP  Numeric     0  Transfers to Other Property Owned       
       COACRLNS  Numeric     0  Chargeoffs       
          OSUBS  Numeric     0  Other Credits                           
       ACRLNSEB  Numeric     0  Accrual Loans-Ending Balance            
       VTNGSTKH  Numeric     0  Voting Stockholders                     
      NVTNGSTKH  Numeric     0  Nonvoting Stockholders                  
      SECMKTLNS  Numeric     0  Secondary market loans (made/acquired 
                                 during period)