         FILE LAYOUT FOR Schedule RI-E.1  Changes in Allowances for Credit Losses 
                                               
                                      
       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
   **   ACLCode  Numeric     0  Code for Allowances for Credit Losses 
				10  Allowances for Credit Losses, beginning of period.
                20  Net increase (or decrease (-)) resulting from provision for credit losses (current period)
				30  Less: Charge-offs:
                40  Less: Write-downs arising from transfer of financial assets
				50  Recoveries
                60  Other
				70  Allowances for credit losses, end of period
				   
          
    ** ACLLoanLease   Numeric    0  Loans,Leases, etc. (1)
   ** ACLHTMDebtSec   Numeric    0  Held-to-Maturity Debt Securities  
   ** ACLAFSDebtSec   Numeric    0  Available-for-Sale Debt Securities
                                    
  **  NOTE:  THE RECORD CONTAINS MULTIPLE OCCURANCES OF THESE
             VARIABLES.  THERE IS ONE OCCURENCE FOR EACH ACLCode VALUE.
			 
(1) includes loans, sales contracts, notes, and leases