            FILE LAYOUT FOR SCHEDULE RC-R.3 COMMON COOPERATIVE EQUITIES
                              DATA DELIMITED BY COMMA
                 
                               
                 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
  **           RegCapCode   Numeric     0  Regulatory Capital Code for Common Cooperative Equities:
					    100	Purchased Statutory  Required Stock
					    210	Purchased Other Required Stock < 5 years
					    220	Purchased Other Required Stock >= 5 years but < 7 years
					    230	Purchased Other Required Stock >= 7 years
					    310	Allocated Stock < 5 years
					    320	Allocated Stock >= 5 years but < 7 years
					    330	Allocated Stock >= 7 years
					    410	Qualified Allocated Surplus < 5 years
					    420	Qualified Allocated Surplus >= 5 years but < 7 years
					    430	Qualified Allocated Surplus >= 7 years
					    510	Nonqualified Allocated Surplus < 5 years
					    520	Nonqualified Allocated Surplus >= 5 years but < 7 years
					    530	Nonqualified Allocated Surplus >= 7 years
					    540	Not subject to redemption or revolvement
					    600	Total Common Cooperative Equities
  **      AvgDailyCCECET1   Numeric     0  Amount included in CET1
  **     AvgDailyCCETier2   Numeric     0  Amount included in CET2
  ** AvgDailyCCETotRegCap   Numeric     0  Amount included in Total Regulatory Capital
  **   AvgDailyCCEPermCap   Numeric     0  Amount included in Permanent Capital

  **  NOTE:  THE RECORD CONTAINS MULTIPLE OCCURANCES OF THESE
             VARIABLES.  THERE IS ONE OCCURENCE FOR EACH RegCapCode VALUE.

