             FILE LAYOUT FOR SCHEDULE RI-C.1 OTHER NONINTEREST EXPENSES
                              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
        EXPFINASS  Numeric     0  Financial Assistance Provided
         EXPFACDT  Numeric     0  Financial Assistance Corporation
                                   Debt Expense
       EXPACQPROP  Numeric     0  Other Property Owned Expense
   MISCONONINTEXP  Numeric     0  Miscellaneous Other Noninterest 
                                   Expense
       ONONINTEXP  Numeric     0  Total Other Noninterest Expense