Code of Federal Regulations > Title 12 > Chapter VI > Part 630 > Subpart C > Appendix Appendix A - Appendix A to Part 630—Supplemental Information Disclosure Guidelines

Regulations last checked for updates: May 20, 2024

Title 12 - Banks and Banking last revised: May 16, 2024

Appendix 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⁴ Any item that is no longer applicable, e.g., protected borrower stock, may be omitted.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]

authority: Secs. 4.2, 4.9, 5.9, 5.17, 5.19 of the Farm Credit Act (12 U.S.C. 2153,2160,2243,2252,2254; sec. 424, Pub. L. 100-233, 101 Stat. 1568, 1656 (12 U.S.C. 2252 note); sec. 514, Pub. L. 102-552, 106 Stat. 4102, 4134

source: 59 FR 46742, Sept. 12, 1994, unless otherwise noted.