    FILE LAYOUT FOR SCHEDULE RC-L NONACCRUAL LOAN ACTIVITY RECONCILEMENT
                             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
     NONACRBBAL  Numeric     0  Nonaccrual Loans-Beginning Balance
   TRANSNONACRN  Numeric     0  Gross Amounts Transferred into
                                 Nonaccrual
   CHGOFFNONACR  Numeric     0  Chargeoffs on Nonaccrual Loans
  TRANSACQPROPN  Numeric     0  Transfers to Other Property Owned
 REINSTTONONACR  Numeric     0  Reinstatements to Accrual Status
    RECOVNONACR  Numeric     0  Recoveries on Nonaccrual Loans
    REPAYNONACR  Numeric     0  Repayments on Nonaccrual Loans
        ONONACR  Numeric     0  Other Nonaccrual Loans
         NONACR  Numeric     0  Nonaccrual Loans-Ending Balance