	                 FILE LAYOUT FOR SCHEDULE RI-D CHANGES IN NET WORTH
	                             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
	     **  CAP_CODE  Numeric     0  Capital Stock Code: 
	                                   10  Beginning balance
	                                   25  Prior Period & Accounting Adjustments
	                                   35  Net Income
	                                   45  Other Comprehensive Income
       	                                   80  Patronage Distributions
 	   	                           70  Dividends
  	                                   75  Stock Issued
                                	   85  Stock Retired
                        	           95  Paid-in Capital Adjustments
                	                   105 Allocated Equity Retired
        	                           120 Other
	                                   130 Ending balance
    **        CapStkPurch  Numeric     0  Capital Stock:
					    Purchased
    **        CAPSTKALLOC  Numeric     0  Capital Stock:
					    Allocated
    **        PREFSTKPERP  Numeric     0  Perpetual Preferred Stock
					    Noncumulative
    **           PREFSTKO  Numeric     0  Perpetual Preferred Stock
					    Other
    **    	   PAIDIN  Numeric     0  Paid-In Capital
    **     	    ALSUR  Numeric     0  Allocated Surplus:
					    Qualified
    **    NQASSubj2Retire  Numeric     0  Allocated Surplus:
					    Nonqualified Subject To Retirement
    ** NQASNotSubj2Retire  Numeric     0  Allocated Surplus:
					    Nonqualified Not Subject To Retirement
    **           UNRETERN  Numeric     0  Unallocated Retained Earnings
    **         ACNOCOMINC  Numeric     0  Accumulated other comprehensive income (AOCI)
    **	            TOTNW  Numeric     0  Total Net Worth

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