12 CFR Appendix A to Subpart C of 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4 Any item that is no longer applicable, e.g., protected borrower stock, may be omitted.

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.

[87 FR 27493, May 9, 2022]