Appendix A - Appendix A to Part 630—Supplemental Information Disclosure Guidelines
Supplemental information required by §§ 630.20(m) and 630.40(e) shall contain, at a minimum, the current year financial data for the components listed in the following tables and be presented in the columnar format illustrated in the following tables:
Table A—Supplemental Balance Sheet Information
| Banks 1 | Associations 2 | Financial
assistance corporation | Eliminations | Combined without
insurance fund 3 | Insurance fund and related combination entries | Combined
with insurance fund | Cash and investments | Net loans | Restricted assets | Other Assets | Total assets | Total liabilities | Protected borrower capital 4 | Restricted capital | Capital stock and surplus | Total liabilities, protected borrower capital, and capital stock and surplus |
|---|
1 Provided combined financial data of all FCS banks, including any consolidated subsidiaries of the banks.
2 Provide association-only combined financial data of all FCS associations.
3 Provide the combined financial data of all columns on the left.
4 Any item that is no longer applicable,
Table B—Supplemental Income Statement Information
| Banks 1 | Associations 2 | Financial
assistance corporation | Eliminations | Combined without
insurance fund 3 | Insurance fund and related combination entries | Combined with insurance fund | Net interest income | Provision for credit losses | Other income | Other expenses | Net Income |
|---|
1 Provide combined financial data of all FCS banks, including any consolidated subsidiaries of the banks.
2 Provide association-only combined financial data of all FCS associations.
3 Provide the combined financial data of all columns on the left.