12 CFR Part 630 Appendix Appendix A to Part 630 | Supplemental Information Disclosure Guidelines

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⁴ Any item that is no longer applicable, e.g., protected borrower stock, may be omitted.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