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data of all FCS associations. 3 Provide the combined financial data of all columns on the left. 4 Any item that is no longer applicable, e.g., protected borrower stock, may be omitted.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]