{"data":{"id":"us/12-cfr-appendix-a-to-part-630","jurisdiction":"us","citation":"12 CFR Appendix A to Part 630","heading":"Appendix A to Part 630—Supplemental Information Disclosure Guidelines","body":"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:\nTable A—Supplemental Balance Sheet Information\nBanks 1 Associations 2 Financial assistance corporation Eliminations Combined without insurance fund 3 Insurance fund and related combination entries Combined with insurance fund\nCash and investments\nNet loans\nRestricted assets\nOther Assets\nTotal assets\nTotal liabilities\nProtected borrower capital 4\nRestricted capital\nCapital stock and surplus\nTotal liabilities, protected borrower capital, and capital stock and surplus\n1 Provided combined financial data of all FCS banks, including any consolidated subsidiaries of the banks.\n2 Provide association-only combined financial data of all FCS associations.\n3 Provide the combined financial data of all columns on the left.\n4 Any item that is no longer applicable, e.g., protected borrower stock, may be omitted.\nTable B—Supplemental Income Statement Information\nBanks 1 Associations 2 Financial assistance corporation Eliminations Combined without insurance fund 3 Insurance fund and related combination entries Combined with insurance fund\nNet interest income\nProvision for credit losses\nOther income\nOther expenses\nNet Income\n1 Provide combined financial data of all FCS banks, including any consolidated subsidiaries of the banks.\n2 Provide association-only combined financial data of all FCS associations.\n3 Provide the combined financial data of all columns on the left.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"7b39775c89897ed27123eb94a07318f772f8509ecf80c53134d834b92a8955c5","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-630.40","next":"us/12-cfr-650.1"},"notice":"GroundRules: Original legal text. Not legal advice."}