         FILE LAYOUT FOR SCHEDULE RC-O ASSET PURCHASES AND SALES
                              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
   **  ASSET_CODE  Numeric   0  Code for Asset Type: 
                                   10  Loan participations: Purchased
                                   20  Loan participations: Sold
                                   30  Similar entity transactions: Acquired
				       On Interest Held
                                   40  Similar entity transactions: Sold
                                   50  Lease interest purchases and sales:
                                       Purchased
                                   60  Lease interest purchases and sales:
                                       Sold
                                   70  Other asset purchases and sales:
                                       Purchased
                                   80  Other asset purchases and sales:
                                       Sold
				   90  Participations in Notes Receivables:
                                       Purchased
				  100  Participations in Notes Receivables:
                                       Sold	
				  110  Asset Purchases and Sales - Certain Pool Items:
				       Purchased
				  120  Asset Purchases and Sales - Certain Pool Items:
                                       Sold
             
**    TRANSWFCI  Numeric     0  Amortized cost
** TRANSWNONFCI  Numeric     0  Fair Value
                                    
  **  NOTE:  THE RECORD CONTAINS MULTIPLE OCCURANCES OF THESE
             VARIABLES.  THERE IS ONE OCCURENCE FOR EACH ASSET_CODE VALUE.