PART 630—DISCLOSURE TO INVESTORS IN SYSTEMWIDE AND CONSOLIDATED BANK DEBT OBLIGATIONS OF THE FARM CREDIT SYSTEM 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. Subpart A—General § 630.1 Purpose. This part sets forth the requirements for preparation and publication by the Farm Credit System (FCS or System) of annual and quarterly reports to investors and potential investors in Systemwide and consolidated bank debt obligations of the System and to other users of the reports in the general public. § 630.2 Definitions. For purposes of this part, the following definitions shall apply: (a) Bank (b) Combined financial statements (c) Disclosure entity (d) Engagement letter (e) Farm Credit System (f) FCS debt obligation (g) Report to investors report (h) Systemwide combined financial statements [59 FR 46742, Sept. 12, 1994, as amended at 71 FR 76121, Dec. 20, 2006] § 630.3 Publishing and filing the report to investors. (a) The disclosure entities shall jointly publish the following reports in order to provide meaningful information pertaining to the financial condition and results of operations of the System to investors and potential investors in FCS debt obligations and other users of the report: (1) An annual report to investors within 75 calendar days after the end of each fiscal year; (2) A quarterly report to investors within 45 calendar days after the end of each quarter, except for the quarter that coincides with the end of the fiscal year. (3) Interim reports, as required by the Funding Corporation's written policies and procedures, disclosing significant events or material changes in information occurring since the most recently published report to investors. (b) Each report to investors shall present Systemwide combined financial statements and related footnotes deemed appropriate for the purpose of the report to provide investors with the most meaningful presentation pertaining to the financial condition and results of operations of the System. (c) All items of essentially the same character as items required to be reported in the reports of condition and performance pursuant to part 621 of this chapter shall be prepared in accordance with the rules set forth in part 621 of this chapter. (d) Each report to investors shall contain the information required by subparts B and C of this part, as applicable, and such other information as is necessary to make the required statements, in light of the circumstances under which they are made, not misleading. (e) Information in any part of the report may be referenced or incorporated in answer or partial answer to any other item of the report. Information required by this part may be presented in any order deemed suitable by the Funding Corporation. (f) Information in documents prepared for investors in connection with the offering of debt securities issued through the Funding Corporation may be incorporated by reference in the annual and quarterly reports in answer or partial answer to any item required in the reports under this part. A complete description of any offering documents incorporated by reference must be clearly identified in the report (e.g., Federal Farm Credit Banks Consolidated System-wide Bonds and Discount Notes—Offering Circular issued on [insert date]). Offering documents incorporated by reference in either an annual or quarterly report prepared under this part must be filed with the Farm Credit Administration according to our instructions either prior to or at the time of submission of the report under paragraph (h) of this section. Any offering document incorporated by reference is subject to the delivery and availability requirements set forth in § 630.4(a)(5) and (a)(6). (g) The report shall include a statement in a prominent location that Systemwide debt securities and consolidated bank debt obligations are joint and several liabilities of individual banks and that copies of each bank's recent periodic reports to shareholders are available upon request. The report shall also include addresses and telephone numbers where copies of the report to investors and the periodic reports of individual banks can be obtained. Copies of the report to investors shall be available for public inspection at the Funding Corporation. (h) Complete copies of the report must be filed with the Farm Credit Administration according to our instructions. All copies must comply with the requirements of § 630.5 of this part. [59 FR 46724, Sept. 12, 1994, as amended at 62 FR 15094, Mar. 31, 1997; 71 FR 76121, Dec. 20, 2006] § 630.4 Responsibilities for preparing the report to investors. (a) Responsibilities of the Funding Corporation. (1) Prepare the reports to investors required by § 630.3(a), including the Systemwide combined financial statements and notes thereto, and such other disclosures, supplemental information, and related analysis as are required by this part to make the reports meaningful and not misleading. (2) Establish a system of internal controls sufficient to reasonably ensure that any information it releases to investors and the general public concerning any matter required to be disclosed by this part is true and that there are no omissions of material information. The system of internal controls, at a minimum, shall require that the Funding Corporation: (i) Maintain written policies and procedures, approved by the System Audit Committee, to be carried out by the disclosure entities for preparation of the report to investors; (ii) Provide instructions to the disclosure entities regarding the information needed for preparation of the Systemwide combined financial statements and disclosures required to be presented in the report to investors; (iii) Review the information submitted to it for preparation of the report to investors, and make reasonable inquiries to ascertain whether the information is reliable, accurate, and complete; and (iv) Specify procedures for monitoring interim disclosures of System institutions and disclose, in a timely manner, any material changes in information contained in the most recently published report to investors. (3) Collect from each disclosure entity financial data and related analyses and other information needed for preparation of the report to investors, including any information that is material to the disclosure entity. (4) File the reports with the FCA in accordance with § 630.3(f) and (h) and § 630.5. (5) Ensure prompt delivery of sufficient copies of each report to selling group dealers for distribution to investors and potential investors in FCS debt obligations. (6) Make the report available to the general public upon request. (7) Notify the FCA if it is unable to prepare and publish the report to investors in compliance with the requirements of this part because one or more banks have failed to comply with the requirements of paragraph (b) of this section. A notification, signed by the officer(s) designated by the board of directors of the Funding Corporation to certify the report to investors and by the chief executive officer, shall be made to the FCA as soon as the Funding Corporation becomes aware of its inability to comply. The Funding Corporation shall explain the reasons for the notification and may request that the FCA extend the due date for the report to investors. (8) Include in the report a statement that briefly explains the respective responsibilities of the disclosure entities and states that the Funding Corporation has policies and procedures in place to ensure, to the best of the knowledge and belief of management and the board of the Funding Corporation, that the information contained in the report is true, accurate, and complete. The statement shall be signed by the chief executive officer and the chairperson of the board of the Funding Corporation. (9) Request the FCA to provide information regarding the content of the latest Reports of Examination of any banks and related associations, if such information is necessary for preparation of a report that is meaningful and not misleading and is not forthcoming from a bank in accordance with paragraph (b) of this section. The request shall be made to the Chief Examiner, Farm Credit Administration, McLean, Virginia 22102-5090. (b) Responsibilities of banks. (1) Provide to the Funding Corporation annual, quarterly, and interim financial and other information in accordance with instructions of the Funding Corporation for preparation of the report to investors, including: (i) Financial data of the bank or, if the bank is required under generally accepted accounting principles (GAAP) to prepare its financial statements on a consolidated basis with its subsidiaries, consolidated financial data of the bank and its consolidated subsidiaries; and (ii) Combined financial data of the bank (including any consolidated subsidiaries of the bank) and related associations of the bank. (2) Respond to Funding Corporation inquiries and provide any followup information requested by the Funding Corporation in connection with the preparation of the report to investors in accordance with instructions of the Funding Corporation. (3) Notify the Funding Corporation promptly of any events occurring subsequent to publication of the report that may be material either to the financial condition and results of operations of the bank or to the combined financial condition and results of operations of the bank and its related associations. Furnish the Funding Corporation with any information necessary to provide interim Systemwide disclosure to investors to make the most recently published report to investors not misleading. (4) Respond to inquiries from the Funding Corporation relating to preparation of the report. (5) Certify to the Funding Corporation that all information needed for preparation of the report to investors has been submitted in accordance with the instructions of the Funding Corporation and the information submitted complies with the signature and certification provisions of § 620.3(b) and (c), respectively. (c) Responsibilities of associations. (1) Provide its related bank with the information necessary to allow the bank to provide accurate and complete information regarding the bank and its related associations to the Funding Corporation for preparation of the report. The financial information provided by the association to its related bank must be signed and certified in the same manner as provided in § 620.3(b) and (c), respectively. (2) Respond to inquiries of the related bank pertaining to preparation of the combined financial data of the association and its related bank. [59 FR 46724, Sept. 12, 1994, as amended at 71 FR 76121, Dec. 20, 2006; 91 FR 3030, Jan. 26, 2026] § 630.5 Accuracy of reports and assessment of internal control over financial reporting. (a) Prohibition against incomplete, inaccurate, or misleading disclosure. (b) Signatures. (1) The chief executive officer (CEO); (2) The officer in charge of preparing financial statements; and (3) A board member formally designated by action of the board to certify reports of condition and performance on behalf of individual board members. (c) Certification of financial accuracy. (1) The signatories have reviewed the report, (2) The report has been prepared in accordance with all applicable statutory or regulatory requirements, and (3) The information is true, accurate, and complete to the best of signatories' knowledge and belief. (d) Management assessment of internal control over financial reporting. (2) The Funding Corporation must require its external auditor to issue an attestation report, which must express an opinion on the effectiveness of internal control over financial reporting. The resulting attestation report must accompany management's assessment and be included in the annual report. [71 FR 76121, Dec. 20, 2006, as amended at 72 FR 64130, Nov. 15, 2007] § 630.6 Funding Corporation committees. (a) System Audit Committee. (1) Composition. (i) At least one-third of the SAC members must be representatives from the Farm Credit System. (ii) The SAC may not consist of less than three members and at least one member must be a financial expert. A financial expert is one who either has experience with internal controls and procedures for financial reporting or experience in preparing or auditing financial statements. (iii) The chair of the SAC must be a financial expert. (2) Independence. (3) Resources. (4) Duties. (i) Financial reports. (ii) External auditors. (A) Determine, with the agreement of the Funding Corporation board of directors, the appointment, compensation, and retention of the external auditors issuing System-wide audit reports; (B) Review the external auditor's work; (C) Give prior approval for any non-audit services performed by the external auditor, except the audit committee may not approve those non-audit services specifically prohibited by FCA regulation; and (D) Comply with the auditor independence provisions of part 621 of this chapter. (iii) Internal controls. (b) Compensation committee. (1) Composition. (2) Responsibilities. (i) Funding Corporation's projected long-term compensation and retirement benefit obligations are appropriate to the services performed and not excessive; (ii) Incentive-based compensation programs and payments are reasonable and proportionate to the services performed and structured so the payout schedule considers the potential for future losses or undue risks to the Funding Corporation; and (iii) Senior officer compensation, incentive, and benefit programs support the Funding Corporation's long-term business strategy and mission, as well as promote safe and sound business practices. (3) Resources. [71 FR 5767, Feb. 2, 2006, as amended at 71 FR 76122, Dec. 20, 2006; 77 FR 59052, Sept. 26, 2012; 77 FR 60602, Oct. 3, 2012] Subpart B—Annual Report to Investors § 630.20 Contents of the annual report to investors. The annual report must contain the following: (a) Description of business. (i) The System's overall organizational structure, its lending institutions by type and their respective authorities, the relationships between different types of institutions, and the overall geographic area and eligible borrowers served by those institutions; (ii) The types of lending activities engaged in and financial services offered by System institutions; (iii) Any significant developments within the last 5 years that have had or could have a material impact on the System's organizational structure and the manner in which System institutions conduct business, including, but not limited to, statutory or regulatory changes, mergers or liquidations of System institutions, terminations of System institution status, and financial assistance provided by or to System institutions through loss-sharing or capital preservation agreements or from any other source; (iv) Any acquisition or disposition of material assets during the last fiscal year that took place outside the ordinary course of business; (v) Any concentrations of more than 10 percent of total assets in particular types of agricultural activities or businesses, and any dependence of an institution or a group of institutions of the System upon a specific activity or business, a single customer, or a few customers, including other financing institutions (OFIs), the loss of any one of which would have a material effect on the System; and (vi) The authority of System institutions to purchase and sell interests in loans in secondary markets and the risk involved in such activities. (2) List the address of the headquarters of each disclosure entity and service corporation of the System. (b) Federal regulation and insurance Farm Credit Administration. (2) Farm Credit System Insurance Corporation. (ii) Describe the FCSIC's status as a Government corporation and state that System institutions have no control over the management of the FCSIC or the discretionary expenditures from the Farm Credit Insurance Fund (Insurance Fund), which are the sole prerogative of the FCSIC. (c) Description of legal proceedings and enforcement actions. (2) Provide a summary of the types of enforcement actions in effect during the year, and any material impact of such proceedings on the System. (d) Description of liabilities. (i) System banks' authority to borrow, and issue notes, bonds, debentures, and other obligations, and limitations thereof under section 4.2 of the Act; (ii) A description of the types of debt obligations authorized to be issued under the Act, the types of debt obligations currently issued, the manner and form in which they are issued, rights of securities holders, risk factors, use of proceeds, tax effects of holding securities, market information, and other pertinent information; (iii) For each of the types of obligations that may be issued, whether it is insured, and the extent of any joint and several liability for the obligations; and (iv) Any applicable statutory and regulatory requirements affecting a bank's ability to incur debt. (2) Describe agreements among System banks and the Funding Corporation affecting a bank's ability to incur debt. (3) Describe agreements among System institutions regarding capital preservation, loss sharing, or any other forms of financial assistance. (e) Description of capital. (2) Describe the statutory requirement that a borrower purchase stock as a condition of obtaining a loan; how such stock is purchased, transferred, and retired; and how earnings are distributed. (3) Describe any statutory or other authority of a System institution to require additional capital contributions from stockholders. (4) Describe regulatory minimum permanent capital standards and capital adequacy requirements for banks and associations. State the number of institutions, if any, categorized by banks and associations, that are not currently in compliance with such standards and include a brief discussion of the reasons for the noncompliance. (5) Describe any statutory and regulatory restrictions on retirement of stock and distribution of earnings by System institutions. State the number of System institutions, if any, categorized by banks and associations, that are currently affected by such restrictions and provide a summary of the causes of such prohibitions. (f) Selected financial data. (1) Balance sheet. (i) Loans. (ii) Allowance for credit losses. (iii) Net loans. (iv) Cash and investments. (v) Other property owned. (vi) Total assets. (vii) FCS debt obligations and other bonds, notes, debentures, and obligations, presented by type, with a descriptive title. (viii) Total liabilities. (ix) Capital stock and surplus. (2) Statement of income. (i) Net interest income. (ii) Net other expenses. (iii) Provision for credit losses. (iv) Extraordinary items. (v) Provision for income taxes. (vi) Net income (loss). (3) Key financial ratios. (ii) Return on average capital stock and surplus. (iii) Net interest income as a percentage of average earning assets. (iv) Net loan chargeoffs as a percentage of average loans. (v) Allowance for credit losses as a percentage of gross loans outstanding at yearend. (vi) Capital stock and surplus as a percentage of total assets at yearend. (vii) Debt to capital stock and surplus at yearend. (g) Discussion and analysis. (1) Loan portfolio Categorization. (ii) Risk exposure. (B) An analysis of the allowance for credit losses to loans and net chargeoffs to average loans and a discussion of the adequacy of the allowance for credit losses given reasonable and supportable forecasts. (iii) Secondary market activities. (B) If material, provide an analysis of historical loss experience and the amount provided for risk of loss associated with secondary market activities. (2) Results of operations. (ii) Describe any unusual or infrequent events or transactions, or any significant economic changes that materially affected reported income and, in each case, indicate the extent to which income was so affected. (iii) Discuss the factors underlying any material changes in the return on average assets and return on average capital stock and surplus. (iv) Describe, on a comparative basis, the major components of operating expense and any other significant components of income or expense, indicating the reasons for any significant increases or decreases. (v) Describe any known trends or uncertainties that have had, or that are reasonably expected to have, a material impact on net interest income or net income. Disclose any known events that will cause a material change in the relationship between costs and revenues. (vi) Explain the changes that have taken place, by major components on a comparative basis, in Insurance Fund assets and related restricted capital and how such changes affected reported income. (3) Funding sources and liquidity Funding sources. ( 1 ( 2 (B) Summarize any other sources of funds, including lines of credit with commercial lenders, and their terms. (ii) Liquidity. (B) Identify any known trends, demands, commitments, events, or uncertainties that will result in, or that are reasonably likely to result in, System liquidity increasing or decreasing in any material way. If a material liquidity deficiency is identified, indicate the course of action that has been taken or is proposed to be taken by management of affected System institutions to remedy the deficiency. (iii) Investment. (iv) Interest rate sensitivity. (B) Provide an analysis of the System's exposure to interest rate risk and its ability to control such risk. (4) Capital resources. (ii) Describe any material trends, favorable or unfavorable, in the System's capital resources, including any material changes in the mix of capital and debt, the relative cost of capital resources, and any off-balance- sheet financing arrangements. (iii) Provide a general discussion of any trends, commitments, contingencies, or events that are reasonably likely to have a material adverse effect on System institutions' ability to comply with regulatory capital standards. (5) Insurance Fund. (ii) Provide a schedule itemizing the amount of Insurance Fund assets that have been specifically identified by the FCSIC for payment of estimated obligations of the FCSIC and the amount of Insurance Fund assets for which no specific use has been identified or designated by the FCSIC. Information provided shall be as of the end of the most recent fiscal year. (iii) Explain how FCSIC expenditures or designations of Insurance Fund assets for payment of future obligations affect the combined assets and capital of the System, and quantify the effect, if any. (6) Instructions for discussion and analysis. (ii) The D&A of the financial statements and other statistical data shall be presented in a manner designed to enhance a reader's understanding of the combined financial condition, results of operations, cashflows, and changes in capital of System institutions. Unless otherwise specified in § 630.20(g), the discussion shall cover the period covered by the financial statements and shall use year-to-year comparisons or any other understandable format. Where trend information is relevant, reference to the 5-year selected financial data required by paragraph (f) of this section may be necessary. (iii) The D&A shall focus specifically on material events and uncertainties known at the time of reporting that would cause reported financial information not to be necessarily indicative of future operating results or of future financial condition. This should include descriptions and amounts of: (A) Matters that would have an impact on future operations but that have not had an impact in the past; and (B) Matters that have had an impact on reported operations but are not expected to have an impact on future operations. (h) Directors and management Board of directors. (2) Senior officers. (i) Compensation of directors and senior officers. (j) Related party transactions. (2) On a comparative basis for each of the fiscal years covered by the balance sheet, state the aggregate amount of the following: (i) Loans made to related parties; (ii) Loans outstanding at yearend to related parties; (iii) Loans outstanding at yearend to related parties that are made on more favorable terms than those prevailing at the time for comparable transactions with unrelated borrowers; and (iv) Loans outstanding at yearend to related parties that involve more than a normal risk of collectibility (as defined in § 620.1(i) of this chapter). (k) Relationship with qualified public accountant. (2) Disclose the total fees paid during the reporting period to the qualified public accountant by the category of services provided. At a minimum, identify fees paid for audit services, tax services, and non-audit services. The types of non-audit services must be identified and indicate audit committee approval of the services. (l) Financial statements. (1) A balance sheet as of the end of each of the 2 most recent fiscal years; and (2) Statements of income, statements of changes in capital stock and surplus (or, if applicable, statements of changes in protected borrower capital and capital stock and surplus), and statements of cash flows for each of the 3 most recent fiscal years. (m) Supplemental information. (1) At a minimum, the supplemental information shall include the following: (i) Supplemental balance sheet information as of the end of the most recent fiscal year; and (ii) Supplemental income statement information for the most recently completed fiscal year. (2) At a minimum, the report shall present supplemental information showing combined financial data for the following components on a stand-alone basis: (i) Banks; (ii) Associations; (iii) Combined financial data of the System without the Insurance Fund; (iv) The Insurance Fund and related combination entries; and (v) Combined financial data of the System with the Insurance Fund. (3) The supplemental information shall be presented in a columnar format and include, at a minimum, the selected financial data listed in the schedules in appendix A of this part. The prescribed components shall be designated as column headings and they may be abbreviated in the schedules. The financial data required by § 630.20(m)(2)(i) shall include the financial data required to be submitted by each bank pursuant to the requirement of § 630.4(c)(1)(i). (4) The supplemental information may be presented separately or in accompanying notes to the Systemwide combined financial statements and shall contain additional disclosures sufficient to explain the basis of the presentation of the supplemental information, the components, and any adjustments contained therein to enable readers to understand the effect of each component on the Systemwide combined financial statements. (n) System Audit Committee. (1) List the names of the System Audit Committee members, including each member's term of office and principal occupation during the past 5 years. For each member, state the total cash and noncash compensation paid for services on the System Audit Committee during the reporting period. (2) Disclose by category the monetary and nonmonetary resources used by the System Audit Committee during the reporting period. Discuss only those categories where the resources used within a category equaled or exceeded a total aggregate value of $5,000 during the reporting period. Fees paid for the audit of the System-wide financial statements, which are disclosed under paragraph (k)(2) of this section, are not included in any category under this paragraph. At a minimum, there must be separate categories for: (i) Administrative expenses, (ii) Contracted legal services, (iii) Contracted consultants and advisors, and (iv) Other contracted services, identifying the services. (o) Include a detailed index setting forth the major disclosure captions of this subpart and the page or pages on which the required information appears in the report. (p) Credit and services to young, beginning, and small farmers and ranchers and producers or harvesters of aquatic products. [59 FR 46742, Sept. 12, 1994, as amended at 63 FR 36549, July 7, 1998; 69 FR 16471, Mar. 30, 2004; 71 FR 5767, Feb. 2, 2006; 71 FR 76122, Dec. 20, 2006; 77 FR 59052, Sept. 26, 2012; 78 FR 31835, May 28, 2013; 79 FR 17856, Mar. 31, 2014; 87 FR 27493, May 9, 2022] Subpart C—Quarterly Reports to Investors § 630.40 Contents of the quarterly report to investors. (a) General. (b) Rules for condensation. (1) Interim balance sheets. (2) Interim statements of income. (3) The interim financial information shall include disclosure either on the face of the financial statements or in accompanying footnotes sufficient to make the interim information presented not misleading. It may be presumed that users of the interim financial information have read or have access to the audited financial statements for the preceding fiscal year, and the adequacy of additional disclosure needed for a fair presentation may be determined in that context. Accordingly, footnote disclosure that would substantially duplicate the disclosure contained in the most recent audited financial statements (such as a statement of significant accounting policies and practices) and details of accounts that have not changed significantly in amount or composition since the end of the most recently completed fiscal year may be omitted. (4) Interim reports shall disclose events that have occurred subsequent to the end of the most recently completed fiscal year that have a material impact on the System. Disclosures should encompass, for example, significant changes since the end of the most recently completed fiscal year in such items as accounting principles and practices, estimates used in the preparation of financial statements, status of long-term contracts, capitalization, significant new indebtedness or modification of existing financing agreements, financial assistance received, significant business combinations and liquidations of System institutions, and terminations of System institution status. Notwithstanding the provisions of this paragraph, where material contingencies exist, disclosure of such matters shall be provided even though a significant change since yearend may not have occurred. (5) In addition to meeting the reporting requirements specified by existing accounting pronouncements for accounting changes, state the date of any material accounting change and the reasons for making it. (6) Any material prior period adjustment made during any period covered by the interim financial statements shall be disclosed, together with its effect upon net income and upon the balance of surplus for any prior period included. If results of operations for any period presented have been adjusted retroactively by such an item subsequent to the initial reporting of such period, similar disclosure of the effect of the change shall be made. (7) Interim financial statements furnished shall reflect all adjustments that are necessary to a fair statement of the results for the interim periods presented. A statement to that effect shall be included. Furnish any material information necessary to make the information called for not misleading, such as a statement that the results for interim periods are not necessarily indicative of results to be expected for the year. (8) If any amount that would otherwise be required to be shown by this section with respect to any item is not material, it need not be separately shown. The combination of insignificant items is permitted. (c) Discussion and analysis of interim financial condition and results of operations. (1) Material changes in financial condition. (2) Material changes in results of operations. (d) Financial statements. (1) An interim balance sheet as of the end of the most recent fiscal quarter and a balance sheet as of the end of the preceding fiscal year. (2) Interim statements of income for the most recent fiscal quarter, for the period between the end of the preceding fiscal year and the end of the most recent fiscal quarter, and for the comparable periods for the previous fiscal year. (3) Interim statements of changes in capital stock and surplus (or, if applicable, interim statements of changes in protected borrower capital and capital stock and surplus) for the period between the end of the preceding fiscal year and the end of the most recent fiscal quarter, and for the comparable period for the preceding fiscal year. (4) Interim statements of cash flows for the period between the end of the preceding fiscal year and the end of the most recent fiscal quarter, and for the comparable period for the preceding fiscal year. (e) Supplemental information. (1) Supplemental balance sheet information as of the end of the most recent quarter; and (2) Supplemental income statement information for the period between the end of the preceding fiscal year and the end of the most recent fiscal quarter. (f) Review by independent public accountant. [59 FR 46742, Sept. 12, 1994, as amended at 71 FR 5768, Feb. 2, 2006] 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 Eliminations Combined without 3 Insurance fund and related combination entries Combined 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 2 3 4 e.g., protected borrower stock, may be omitted. Table B—Supplemental Income Statement Information Banks 1 Associations 2 Financial Eliminations Combined without 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 2 3 [87 FR 27493, May 9, 2022]