GroundRules
12 CFR Appendix A to Part 630: Appendix A to Part 630—Supplemental Information Disclosure Guidelines
Where this section sits in the code
- Title 12—Banks and Banking
- CHAPTER VI—FARM CREDIT ADMINISTRATION
- SUBCHAPTER B—FARM CREDIT SYSTEM
- PART 630—DISCLOSURE TO INVESTORS IN SYSTEMWIDE AND CONSOLIDATED BANK DEBT OBLIGATIONS OF THE FARM CREDIT SYSTEM
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4 Any item that is no longer applicable, e.g., protected borrower stock, may be omitted.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.
Collected 2026-08-27T02:24:16Z. Source file · JSON