+-------------------------------------------------------+---+-------------+
| #### ACCURATE AND CURRENT RECORDS ESSENTIAL           |   | **200-3**   |
+-------------------------------------------------------+---+-------------+
| > ***BASIC ACCOUNTING RECORDS***                      |   | ***200-3*** |
+-------------------------------------------------------+---+-------------+
| #  Double-Entry System                                |   | ***200-*3** |
+-------------------------------------------------------+---+-------------+
| #  Types Of Accounts                                  |   | ***200-4*** |
+-------------------------------------------------------+---+-------------+
| > ***PURPOSE OF RECORDS***                            |   | ***200-3*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **ACCRUED INTEREST RECEIVABLE**                       |   | **300-99**  |
+-------------------------------------------------------+---+-------------+
| > ***ACCRUED INTEREST ON INVESTMENTS***               |   | **300-102** |
+-------------------------------------------------------+---+-------------+
| > **Accrued Interest On Investments**                 |   | **300-103** |
+-------------------------------------------------------+---+-------------+
| > **Purchased Accrued Interest Receivable**           |   | **300-102** |
+-------------------------------------------------------+---+-------------+
| > ***ACCRUED INTEREST ON LOANS***                     |   | **300-99**  |
+-------------------------------------------------------+---+-------------+
| > **Sample Computations**                             |   | **300-101** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **ACCOUNTING MANUAL FOR FEDERAL CREDIT UNIONS**       |   | **100-1**   |
+-------------------------------------------------------+---+-------------+
| # *ELIMINATI                                          |   | ***100-*2** |
| ON OF THE RECOMMENDED CREDIT UNION CHART OF ACCOUNTS* |   |             |
+-------------------------------------------------------+---+-------------+
| # *LOOSE-LEAF SYSTEM - PERIODIC REVISIONS*            |   | ***100-*2** |
+-------------------------------------------------------+---+-------------+
| > ***NEW REVISED EDITION***                           |   | ***100-1*** |
+-------------------------------------------------------+---+-------------+
| > ***PURPOSE AND USE AS A PRESCRIBED SYSTEM***        |   | ***100-1*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **ACCOUNTING PRINCIPLES AND STANDARDS \-- PURPOSE AND |   | **100-2**   |
| SCOPE**                                               |   |             |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **ACCOUNTING PROFESSION PRONOUNCEMENTS**              |   | **200-7**   |
+-------------------------------------------------------+---+-------------+
| > ***HIERARCHY OF GAAP STANDARDS***                   |   | ***200-8*** |
+-------------------------------------------------------+---+-------------+
| > ***HIERARCHY OF REGULATIONS***                      |   | ***200-8*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **ACCRUED EXPENSES AND OTHER LIABILITIES**            |   | **400-40**  |
+-------------------------------------------------------+---+-------------+
| > ***ACCOUNTS PAYABLE***                              |   | *           |
|                                                       |   | **400-40*** |
+-------------------------------------------------------+---+-------------+
| > **Accounts Payable**                                |   | **400-40**  |
+-------------------------------------------------------+---+-------------+
| > **Accounts Payable-Check Transmittal Service**      |   | **400-43**  |
+-------------------------------------------------------+---+-------------+
| > **Accounts Payable-Drafts Authorized**              |   | **400-44**  |
+-------------------------------------------------------+---+-------------+
| > **Accounts Payable-Installment Payment on US        |   | **400-44**  |
| > Bonds**                                             |   |             |
+-------------------------------------------------------+---+-------------+
| > **Accounts Payable-Traveler's Checks and Money      |   | **400-41**  |
| > Orders Sold**                                       |   |             |
+-------------------------------------------------------+---+-------------+
| > **Accounts Payable-Undistributed Payments**         |   | **400-42**  |
+-------------------------------------------------------+---+-------------+
| > **Accounts Payable-Undistributed Payroll Deductions |   | **400-43**  |
| > or Allotments**                                     |   |             |
+-------------------------------------------------------+---+-------------+
| > **Accounts Payable-U.S. Savings Bond Remittances**  |   | **400-45**  |
+-------------------------------------------------------+---+-------------+
| > **Federal Unemployment Compensation Tax Payable and |   | **400-48**  |
| > State Unemployment Compensation Tax Payable**       |   |             |
+-------------------------------------------------------+---+-------------+
| > **Notes Payable Commitment Fees**                   |   | **400-46**  |
+-------------------------------------------------------+---+-------------+
| > **Other Taxes Payable**                             |   | **400-49**  |
+-------------------------------------------------------+---+-------------+
| > **Social Security Taxes Payable**                   |   | **400-47**  |
+-------------------------------------------------------+---+-------------+
| > **Taxes Payable**                                   |   | **400-46**  |
+-------------------------------------------------------+---+-------------+
| > ***ACCRUED EXPENSES***                              |   | *           |
|                                                       |   | **400-50*** |
+-------------------------------------------------------+---+-------------+
| > **Accrued Accounting Service Cost**                 |   | **400-50**  |
+-------------------------------------------------------+---+-------------+
| > **Accrued Cost of Space Occupied**                  |   | **400-50**  |
+-------------------------------------------------------+---+-------------+
| > **Accrued Dividends Payable**                       |   | **400-50**  |
+-------------------------------------------------------+---+-------------+
| > **Accrued Employee Benefits**                       |   | **400-50**  |
+-------------------------------------------------------+---+-------------+
| > **Accrued Salaries**                                |   | **400-50**  |
+-------------------------------------------------------+---+-------------+
| > **Other Accrued Expenses**                          |   | **400-51**  |
+-------------------------------------------------------+---+-------------+
| > ***BORROWERS' TAXES AND INSURANCE ESCROWS***        |   | *           |
|                                                       |   | **400-51*** |
+-------------------------------------------------------+---+-------------+
| > **Escrow Accounts**                                 |   | **400-51**  |
+-------------------------------------------------------+---+-------------+
| > ***DEFERRED CREDITS***                              |   | *           |
|                                                       |   | **400-54*** |
+-------------------------------------------------------+---+-------------+
| > **Deferred Credits-Insurance Premium Rebate**       |   | **400-55**  |
+-------------------------------------------------------+---+-------------+
| > **Deferred Credits-Insurance Premium Stabilization  |   | **400-57**  |
| > Reserve**                                           |   |             |
+-------------------------------------------------------+---+-------------+
| > **Deferred Credits-Net Commitment Fees              |   | **400-59**  |
| > (Costs)-Lines of Credits to Members**               |   |             |
+-------------------------------------------------------+---+-------------+
| > **Deferred Credits-Net Commitment Fees              |   | **400-60**  |
| > (Costs)-Loans to Members**                          |   |             |
+-------------------------------------------------------+---+-------------+
| > **Deferred Credits-Net Origination Fees             |   | **400-59**  |
| > (Costs)-Home Equity Lines of Credit**               |   |             |
+-------------------------------------------------------+---+-------------+
| > **Deferred Credits-Net Origination Fees             |   | **400-58**  |
| > (Costs)-Lines of Credit to Members**                |   |             |
+-------------------------------------------------------+---+-------------+
| > **Other Deferred Credits**                          |   | **400-58**  |
+-------------------------------------------------------+---+-------------+
| > **Unamortized Discount on Sale of Assets**          |   | **400-56**  |
+-------------------------------------------------------+---+-------------+
| > **Unearned Interest on Loans**                      |   | **400-54**  |
+-------------------------------------------------------+---+-------------+
| > ***OTHER LIABILITIES***                             |   | *           |
|                                                       |   | **400-52*** |
+-------------------------------------------------------+---+-------------+
| > **Liability Under Pension Cost**                    |   | **400-52**  |
+-------------------------------------------------------+---+-------------+
| > **Other Liabilities**                               |   | **400-52**  |
+-------------------------------------------------------+---+-------------+
| > **Subordinated CDCU Debt**                          |   | **400-52**  |
+-------------------------------------------------------+---+-------------+
| > **Undisbursed Loan Proceeds**                       |   | **400-52**  |
+-------------------------------------------------------+---+-------------+
| > ***SUSPENSE ACCOUNTS***                             |   | *           |
|                                                       |   | **400-60*** |
+-------------------------------------------------------+---+-------------+
| > **Unapplied Data Processing Exceptions**            |   | **400-60**  |
+-------------------------------------------------------+---+-------------+
| > **Unapplied Data Processing Exceptions              |   | **400-61**  |
| > (Disbursements)**                                   |   |             |
+-------------------------------------------------------+---+-------------+
| > **Unapplied Data Processing Exceptions (Receipts)** |   | **400-60**  |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **ACCRUED INTEREST PAYABLE**                          |   | **400-8**   |
+-------------------------------------------------------+---+-------------+
| > **Accrued Interest Payable (on Borrowed Funds)**    |   | **400-39**  |
+-------------------------------------------------------+---+-------------+
| > **Alternative Interest Refund Procedures**          |   | **400-38**  |
+-------------------------------------------------------+---+-------------+
| > **Dividends Payable**                               |   | **400-9**   |
+-------------------------------------------------------+---+-------------+
| > **Interest Refunds Payable**                        |   | **400-37**  |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **BASIC CONCEPTS AND GENERAL PRINCIPLES**             |   | **200-5**   |
+-------------------------------------------------------+---+-------------+
| > ***ACCOUNTING AND DIVIDEND PERIODS***               |   | ***200-7*** |
+-------------------------------------------------------+---+-------------+
| > ***ACCOUNTING BASIS***                              |   | ***200-7*** |
+-------------------------------------------------------+---+-------------+
| > ***COMPLETE RECORDING OF INCOME AND EXPENSES***     |   | ***200-7*** |
+-------------------------------------------------------+---+-------------+
| > ***CONSERVATIVE ACCOUNTING***                       |   | ***200-6*** |
+-------------------------------------------------------+---+-------------+
| > ***CONSISTENCY IN ACCOUNTING FROM PERIOD TO         |   | ***200-6*** |
| > PERIOD***                                           |   |             |
+-------------------------------------------------------+---+-------------+
| > ***FISCAL YEAR***                                   |   | ***200-7*** |
+-------------------------------------------------------+---+-------------+
| > ***GOING CONCERN CONCEPT***                         |   | ***200-5*** |
+-------------------------------------------------------+---+-------------+
| > ***INTERNAL CONTROL***                              |   | ***200-6*** |
+-------------------------------------------------------+---+-------------+
| > ***MATERIALITY***                                   |   | ***200-6*** |
+-------------------------------------------------------+---+-------------+
| > ***MONETARY BASIS FOR ACCOUNTING***                 |   | ***200-6*** |
+-------------------------------------------------------+---+-------------+
| > ***SEPARATE ENTERPRISE***                           |   | ***200-5*** |
+-------------------------------------------------------+---+-------------+
| > ***TIMELY RECOGNITION IN ACCOUNTING RECORDS***      |   | ***200-6*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **BORROWED FUNDS**                                    |   | **400-5**   |
+-------------------------------------------------------+---+-------------+
| > ***CERTIFICATES OF INDEBTEDNESS***                  |   | ***400-6*** |
+-------------------------------------------------------+---+-------------+
| > ***FEDERAL FUNDS PAYABLE***                         |   | ***400-8*** |
+-------------------------------------------------------+---+-------------+
| > **Federal Funds Purchased**                         |   | ***400-8*** |
+-------------------------------------------------------+---+-------------+
| > ***LETTERS OF CREDIT***                             |   | ***400-8*** |
+-------------------------------------------------------+---+-------------+
| > ***MORTGAGES PAYABLE***                             |   | ***400-7*** |
+-------------------------------------------------------+---+-------------+
| > **Mortgage Notes Payable**                          |   | ***400-7*** |
+-------------------------------------------------------+---+-------------+
| > ***NOTES PAYABLE***                                 |   | ***400-5*** |
+-------------------------------------------------------+---+-------------+
| > **Notes Payable-Other**                             |   | ***400-5*** |
+-------------------------------------------------------+---+-------------+
| > ***OBLIGATIONS UNDER CAPITAL LEASES***              |   | ***400-7*** |
+-------------------------------------------------------+---+-------------+
| > ***PROMISSORY NOTES***                              |   | ***400-6*** |
+-------------------------------------------------------+---+-------------+
| > ***REVERSE-REPURCHASE AGREEEMENTS***                |   | ***400-8*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **BRIEF OUTLINE OF THE PRESCRIBED ACCOUNTING SYSTEM** |   | **200-4**   |
+-------------------------------------------------------+---+-------------+
| > ***ACCRUAL BASIS***                                 |   | ***200-4*** |
+-------------------------------------------------------+---+-------------+
| > ***MODIFIED CASH BASIS***                           |   | ***200-4*** |
+-------------------------------------------------------+---+-------------+
| > ***THE BASIC CREDIT UNION ACCOUNTING SYSTEM         |   | ***200-4*** |
| > DESCRIBED***                                        |   |             |
+-------------------------------------------------------+---+-------------+
| **Records Of Original Entry And Record Of Final       |   | ***200-5*** |
| Entry**                                               |   |             |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **CASH AND CASH EQUIVALENTS**                         |   | **300-3**   |
+-------------------------------------------------------+---+-------------+
| > ***CASH EQUIVALENTS***                              |   | *           |
|                                                       |   | **300-27*** |
+-------------------------------------------------------+---+-------------+
| > **All Other Investments**                           |   | *           |
|                                                       |   | **300-28*** |
+-------------------------------------------------------+---+-------------+
| > **Certificates Of Deposit**                         |   | *           |
|                                                       |   | **300-28*** |
+-------------------------------------------------------+---+-------------+
| > **Commercial Paper**                                |   | *           |
|                                                       |   | **300-27*** |
+-------------------------------------------------------+---+-------------+
| > **Federal Funds Sold**                              |   | *           |
|                                                       |   | **300-27*** |
+-------------------------------------------------------+---+-------------+
| > **Shares/Deposits/Certificates In Commercial Banks, |   | *           |
| > S&L's, Savings Banks**                              |   | **300-28*** |
+-------------------------------------------------------+---+-------------+
| > **Shares/Deposits/Certificates In Corporate Credit  |   | *           |
| > Unions**                                            |   | **300-28*** |
+-------------------------------------------------------+---+-------------+
| > **Traveler's Checks/Money Orders**                  |   | *           |
|                                                       |   | **300-28*** |
+-------------------------------------------------------+---+-------------+
| > **Treasury Bills**                                  |   | *           |
|                                                       |   | **300-27*** |
+-------------------------------------------------------+---+-------------+
| > ***CASH ON DEPOSIT***                               |   | ***300-3*** |
+-------------------------------------------------------+---+-------------+
| > **Balances On Deposit**                             |   | ***300-*3** |
+-------------------------------------------------------+---+-------------+
| > **Deposits In Transit**                             |   | ***300-*3** |
+-------------------------------------------------------+---+-------------+
| > **Monetary Control Reserve Deposits**               |   | ***300-*3** |
+-------------------------------------------------------+---+-------------+
| > ***CASH ON HAND***                                  |   | ***300-3*** |
+-------------------------------------------------------+---+-------------+
| > **Change Fund**                                     |   | ***300-*3** |
+-------------------------------------------------------+---+-------------+
| > **Petty Cash**                                      |   | ***300-*6** |
+-------------------------------------------------------+---+-------------+
| > ***GENERAL CASH HANDLING AND ACCOUNTING             |   | ***300-7*** |
| > PROCEDURES***                                       |   |             |
+-------------------------------------------------------+---+-------------+
| > **Accounting For Cash Receipts**                    |   | ***300-*7** |
+-------------------------------------------------------+---+-------------+
| > **Accounting For Disbursements**                    |   | ***300-*8** |
+-------------------------------------------------------+---+-------------+
| > **Balancing Teller's Cash Receipts And              |   | *           |
| > Disbursements Using Online Computer Terminals**     |   | **300-15*** |
+-------------------------------------------------------+---+-------------+
| > **Balancing Out Teller's Funds**                    |   | *           |
|                                                       |   | **300-*11** |
+-------------------------------------------------------+---+-------------+
| > **Bond Sale Transactions/Records**                  |   | *           |
|                                                       |   | **300-22*** |
+-------------------------------------------------------+---+-------------+
| > **Cash Received From Sales Of U.S. Savings Bonds**  |   | *           |
|                                                       |   | **300-23*** |
+-------------------------------------------------------+---+-------------+
| > **Check Endorsements**                              |   | *           |
|                                                       |   | **300-13*** |
+-------------------------------------------------------+---+-------------+
| > **Check Protectors**                                |   | *           |
|                                                       |   | **300-19*** |
+-------------------------------------------------------+---+-------------+
| > **Check Signing Machines**                          |   | *           |
|                                                       |   | **300-18*** |
+-------------------------------------------------------+---+-------------+
| > **Check Writing Machines**                          |   | *           |
|                                                       |   | **300-19*** |
+-------------------------------------------------------+---+-------------+
| > **Compensation For Services**                       |   | *           |
|                                                       |   | **300-27*** |
+-------------------------------------------------------+---+-------------+
| > **Coupon Book Plans For Loan Repayments**           |   | *           |
|                                                       |   | **300-15*** |
+-------------------------------------------------------+---+-------------+
| > **Depositing Cash**                                 |   | *           |
|                                                       |   | **300-*10** |
+-------------------------------------------------------+---+-------------+
| > **Disbursement of Cash By Check Or Bank Charges**   |   | *           |
|                                                       |   | **300-*11** |
+-------------------------------------------------------+---+-------------+
| > **Disbursements**                                   |   | *           |
|                                                       |   | **300-24*** |
+-------------------------------------------------------+---+-------------+
| > **Disbursing Share Withdrawals And Loans In Cash**  |   | *           |
|                                                       |   | **300-17*** |
+-------------------------------------------------------+---+-------------+
| > **Installment Payments Received Over The Counter**  |   | *           |
|                                                       |   | **300-24*** |
+-------------------------------------------------------+---+-------------+
| > **Liability Account**                               |   |             |
+-------------------------------------------------------+---+-------------+
| > **Liability In Connection With Loan Drafts**        |   | *           |
|                                                       |   | **300-20*** |
+-------------------------------------------------------+---+-------------+
| > **Listed Check Register**                           |   | *           |
|                                                       |   | **300-16*** |
+-------------------------------------------------------+---+-------------+
| > **Loan Drafts**                                     |   | *           |
|                                                       |   | **300-19*** |
+-------------------------------------------------------+---+-------------+
| > **Mail Receipts**                                   |   | *           |
|                                                       |   | **300-14*** |
+-------------------------------------------------------+---+-------------+
| > **Member's Check And Drafts Returned**              |   | ***300-*9** |
+-------------------------------------------------------+---+-------------+
| > **Payment By Check**                                |   | *           |
|                                                       |   | **300-25*** |
+-------------------------------------------------------+---+-------------+
| > **Payment By Share Credit**                         |   | *           |
|                                                       |   | **300-25*** |
+-------------------------------------------------------+---+-------------+
| > **Payment In Cash**                                 |   | *           |
|                                                       |   | **300-26*** |
+-------------------------------------------------------+---+-------------+
| > **Payments Received**                               |   | *           |
|                                                       |   | **300-23*** |
+-------------------------------------------------------+---+-------------+
| > **Posting To General Ledger**                       |   | *           |
|                                                       |   | **300-*10** |
+-------------------------------------------------------+---+-------------+
| > **Procedures For Cash Disbursements/Check           |   | *           |
| > Register**                                          |   | **300-16*** |
+-------------------------------------------------------+---+-------------+
| > **Receipts And Disbursements Using Automatic        |   | *           |
| > Transfer Accounts And Now Accounts**                |   | **300-15*** |
+-------------------------------------------------------+---+-------------+
| > **Reconciling The Cash On Hand**                    |   | *           |
|                                                       |   | **300-13*** |
+-------------------------------------------------------+---+-------------+
| > **Recording Payment Data**                          |   | *           |
|                                                       |   | **300-26*** |
+-------------------------------------------------------+---+-------------+
| > **Records In Connection With Loan Draft             |   | *           |
| > Procedures**                                        |   | **300-20*** |
+-------------------------------------------------------+---+-------------+
| > **Records Of Installment Payments**                 |   | *           |
|                                                       |   | **300-24*** |
+-------------------------------------------------------+---+-------------+
| > **Responsibility For Funds On Hand To Meet Loan     |   | *           |
| > Draft Obligations**                                 |   | **300-21*** |
+-------------------------------------------------------+---+-------------+
| > **Sale And Redemption Of U.S. Savings Bonds**       |   | *           |
|                                                       |   | **300-21*** |
+-------------------------------------------------------+---+-------------+
| > **Savings Bond Redemption Transactions**            |   | *           |
|                                                       |   | **300-25*** |
+-------------------------------------------------------+---+-------------+
| > **Shipment Of Paid Bonds**                          |   | *           |
|                                                       |   | **300-26*** |
+-------------------------------------------------------+---+-------------+
| > **Subsidiary Ledgers**                              |   | *           |
|                                                       |   | **300-25*** |
+-------------------------------------------------------+---+-------------+
| > **Total Payment Vouchers**                          |   | *           |
|                                                       |   | **300-13*** |
+-------------------------------------------------------+---+-------------+
| > **Voucher Check Register**                          |   | *           |
|                                                       |   | **300-16*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **COMMITMENTS AND CONTINGENT LIABILITIES**            |   | **400-62**  |
+-------------------------------------------------------+---+-------------+
| > **Accrued Loss Contingencies**                      |   | **400-62**  |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **EXTRAORDINARY GAINS AND LOSSES**                    |   | **600-11**  |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **FINANCIAL STATEMENTS**                              |   | **200-17**  |
+-------------------------------------------------------+---+-------------+
| > ***FULL AND FAIR DISCLOSURE REQUIRED***             |   | *           |
|                                                       |   | **200-20*** |
+-------------------------------------------------------+---+-------------+
| > ***FULL AND FAIR DISCLOSURE DEFINED***              |   | *           |
|                                                       |   | **200-20*** |
+-------------------------------------------------------+---+-------------+
| > ***OPTIONAL STATEMENTS***                           |   | *           |
|                                                       |   | **200-19*** |
+-------------------------------------------------------+---+-------------+
| **Statement Of Cash Flows**                           |   | *           |
|                                                       |   | **200-*19** |
+-------------------------------------------------------+---+-------------+
| **Statement Of Member's Equity (Including Other       |   | *           |
| Comprehensive Income**                                |   | **200-*19** |
+-------------------------------------------------------+---+-------------+
| > ***PURPOSE***                                       |   | *           |
|                                                       |   | **200-17*** |
+-------------------------------------------------------+---+-------------+
| > ***REQUIRED CERTIFICATION***                        |   | *           |
|                                                       |   | **200-20*** |
+-------------------------------------------------------+---+-------------+
| > ***REQUIRED STATEMENTS***                           |   | *           |
|                                                       |   | **200-17*** |
+-------------------------------------------------------+---+-------------+
| **Disclosures About Fair Values Of Financial          |   | *           |
| Instruments**                                         |   | **200-*18** |
+-------------------------------------------------------+---+-------------+
| **Notes To Financial Statements**                     |   | *           |
|                                                       |   | **200-*18** |
+-------------------------------------------------------+---+-------------+
| **Statement Of Financial Condition**                  |   | *           |
|                                                       |   | **200-*18** |
+-------------------------------------------------------+---+-------------+
| **Statement Of Income**                               |   | *           |
|                                                       |   | **200-*18** |
+-------------------------------------------------------+---+-------------+
| > ***STATEMENT OF FINANCIAL CONDITION***              |   | ***900-3*** |
+-------------------------------------------------------+---+-------------+
| > ***Figure 9-1***                                    |   | ***900-4*** |
+-------------------------------------------------------+---+-------------+
| > ***Figure 9-2***                                    |   | ***900-5*** |
+-------------------------------------------------------+---+-------------+
| > ***STATEMENT OF INCOME***                           |   | ***900-6*** |
+-------------------------------------------------------+---+-------------+
| > **Classifying Outstanding Loans**                   |   | ***900-*6** |
+-------------------------------------------------------+---+-------------+
| > **Miscellaneous Information**                       |   | ***900-*6** |
+-------------------------------------------------------+---+-------------+
| > **Other Loan Information**                          |   | ***900-*6** |
+-------------------------------------------------------+---+-------------+
| > ***STATEMENT OF CHANGES IN MEMBERS' EQUITY          |   | ***900-8*** |
| > (EXCLUDING SHARES)***                               |   |             |
+-------------------------------------------------------+---+-------------+
| > ***STATEMENT OF COMPREHENSIVE INCOME***             |   | ***900-8*** |
+-------------------------------------------------------+---+-------------+
| > ***Figure 9-4***                                    |   | ***900-9*** |
+-------------------------------------------------------+---+-------------+
| > ***Figure 9-4a***                                   |   | *           |
|                                                       |   | **900-10*** |
+-------------------------------------------------------+---+-------------+
| > ***SUPPORTING SCHEDULES FOR FINANCIAL STATEMENTS*** |   | ***900-6*** |
+-------------------------------------------------------+---+-------------+
| > ***Figure 9-3***                                    |   | ***900-7*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **INSTRUCTIONS FOR PREPARING REQUIRED FINANCIAL       |   | **900-11**  |
| STATEMENTS**                                          |   |             |
+-------------------------------------------------------+---+-------------+
| > ***NOTES TO THE FINANCIAL STATEMENTS***             |   | *           |
|                                                       |   | **900-19*** |
+-------------------------------------------------------+---+-------------+
| > **Illustration Of The Use Of Notes To The Financial |   | *           |
| > Statements**                                        |   | **900-*20** |
+-------------------------------------------------------+---+-------------+
| > ***Figure 9-5a***                                   |   | *           |
|                                                       |   | **900-21*** |
+-------------------------------------------------------+---+-------------+
| > ***Figure 9-5b***                                   |   | *           |
|                                                       |   | **900-22*** |
+-------------------------------------------------------+---+-------------+
| > ***Figure 9-5c***                                   |   | *           |
|                                                       |   | **900-23*** |
+-------------------------------------------------------+---+-------------+
| > ***Figure 9-5d***                                   |   | *           |
|                                                       |   | **900-24*** |
+-------------------------------------------------------+---+-------------+
| > ***Statement Of Cash Flows***                       |   | *           |
|                                                       |   | **900-19*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **GENERAL LEDGER, SUBSIDIARY LEDGERS, AND ACCOUNT     |   | **200-8**   |
| RECONCILIATIONS**                                     |   |             |
+-------------------------------------------------------+---+-------------+
| > ***ACCOUNT RECONCILIATIONS***                       |   | ***200-9*** |
+-------------------------------------------------------+---+-------------+
| > ***CHART OF ACCOUNTS***                             |   | ***200-8*** |
+-------------------------------------------------------+---+-------------+
| > ***GENERAL LEDGER***                                |   | ***200-9*** |
+-------------------------------------------------------+---+-------------+
| > ***SUBSIDIARY LEDGERS***                            |   | ***200-9*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **GENERAL RULES FOR RECORDING EXPENSES**              |   | **700-1**   |
+-------------------------------------------------------+---+-------------+
| > ***OPERATING EXPENSES (GL CONTROL ACCOUNT)***       |   | **700-1**   |
+-------------------------------------------------------+---+-------------+
| **Approval Of Expenses**                              |   | **700-1**   |
+-------------------------------------------------------+---+-------------+
| **Expense Ledger**                                    |   | **700-3**   |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **INTEREST EXPENSE**                                  |   | **700-5**   |
+-------------------------------------------------------+---+-------------+
| > ***BORROWED FUNDS***                                |   | **700-6**   |
+-------------------------------------------------------+---+-------------+
| > **Commitment Fees On Borrowed Money**               |   | **700-7**   |
+-------------------------------------------------------+---+-------------+
| > **Interest On Borrowed Money**                      |   | **700-6**   |
+-------------------------------------------------------+---+-------------+
| > **Unexercised Commitment Fees**                     |   | **700-6**   |
+-------------------------------------------------------+---+-------------+
| > ***MEMBERS' SHARES AND SAVINGS ACCOUNTS***          |   | ***700-5*** |
+-------------------------------------------------------+---+-------------+
| > **Dividend Expenses**                               |   | **700-5**   |
+-------------------------------------------------------+---+-------------+
| > **Interest On Deposits**                            |   | **700-6**   |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **INTEREST INCOME**                                   |   | **600-1**   |
+-------------------------------------------------------+---+-------------+
| > ***INVESTMENTS***                                   |   | ***600-4*** |
+-------------------------------------------------------+---+-------------+
| **Interest On Securities Available For Sale**         |   | ***600-*4** |
+-------------------------------------------------------+---+-------------+
| **Interest On Securities Held To Maturity**           |   | ***600-*5** |
+-------------------------------------------------------+---+-------------+
| **Interest On Trading Securities**                    |   | ***600-*4** |
+-------------------------------------------------------+---+-------------+
| > ***LOANS RECEIVABLE***                              |   | ***600-1*** |
+-------------------------------------------------------+---+-------------+
| #######  Interest On Loans                            |   | ***600-*1** |
+-------------------------------------------------------+---+-------------+
| **Interest Refunds**                                  |   | ***600-*2** |
+-------------------------------------------------------+---+-------------+
| ***OTHER INTEREST INCOME***                           |   | ***600-5*** |
+-------------------------------------------------------+---+-------------+
| **Interest On Cash And Cash Equivalents**             |   | ***600-5*** |
+-------------------------------------------------------+---+-------------+
| **Interest On Deposits & Certificates Of Corporate    |   | ***600-5*** |
| Credit Unions**                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **Interest On Deposits In Commercial Banks, S&Ls and  |   | ***600-5*** |
| Savings Banks**                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **Income From CUSO**                                  |   | ***600-5*** |
+-------------------------------------------------------+---+-------------+
| **Income From Other Investments**                     |   | ***600-5*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **INVESTMENTS**                                       |   | **300-30**  |
+-------------------------------------------------------+---+-------------+
| #####  OTHER SECURITY CONSIDERATIONS                  |   | #           |
|                                                       |   | #### 300-42 |
+-------------------------------------------------------+---+-------------+
| > **Definitions**                                     |   | #           |
|                                                       |   | #### 300-43 |
+-------------------------------------------------------+---+-------------+
| > **Examples Of Transactions Involving Securities**   |   | #           |
|                                                       |   | #### 300-44 |
+-------------------------------------------------------+---+-------------+
| > **Impairment Of Securities**                        |   | #           |
|                                                       |   | #### 300-43 |
+-------------------------------------------------------+---+-------------+
| > **Transfers Between Categories**                    |   | #           |
|                                                       |   | #### 300-42 |
+-------------------------------------------------------+---+-------------+
| #####  OTHER INVESTMENT ACTIVITIES                    |   | #           |
|                                                       |   | #### 300-46 |
+-------------------------------------------------------+---+-------------+
| > **Deposits In Commercial Banks, S&Ls, Savings       |   | #####       |
| > Banks**                                             |   |             |
|                                                       |   | #           |
|                                                       |   | #### 300-46 |
+-------------------------------------------------------+---+-------------+
| > **Deposits In Corporate Credit Unions**             |   | #           |
|                                                       |   | #### 300-47 |
+-------------------------------------------------------+---+-------------+
| #####  PERMISSIBLE INVESTMENT ACTIVI                  |   | #####       |
| TIES AND TRANSACTIONS SUBJECT TO SPECIFIED CONDITIONS |   |             |
|                                                       |   | #           |
|                                                       |   | #### 300-47 |
+-------------------------------------------------------+---+-------------+
| > **Accounting For Mutual Funds**                     |   | #           |
|                                                       |   | #### 300-51 |
+-------------------------------------------------------+---+-------------+
| > **Accounting For Unit Investment Trusts**           |   | #           |
|                                                       |   | #### 300-52 |
+-------------------------------------------------------+---+-------------+
| > **Collateralized Mortgage Obligations (CMOs)**      |   | #           |
|                                                       |   | #### 300-49 |
+-------------------------------------------------------+---+-------------+
| > **Investment In The Central Liquidity Facility      |   | #####       |
| > (CLF)**                                             |   |             |
|                                                       |   | #           |
|                                                       |   | #### 300-50 |
+-------------------------------------------------------+---+-------------+
| > **Mortgage Pass-Through Securities**                |   | #           |
|                                                       |   | #### 300-47 |
+-------------------------------------------------------+---+-------------+
| > **Pair-Off Transaction**                            |   | #           |
|                                                       |   | #### 300-47 |
+-------------------------------------------------------+---+-------------+
| > **Put Options**                                     |   | #           |
|                                                       |   | #### 300-52 |
+-------------------------------------------------------+---+-------------+
| > **Zero Coupon Securities**                          |   | #           |
|                                                       |   | #### 300-50 |
+-------------------------------------------------------+---+-------------+
| #####  SECURITIES                                     |   | #           |
|                                                       |   | #### 300-30 |
+-------------------------------------------------------+---+-------------+
| > **Securities Available-For-Sale**                   |   | #           |
|                                                       |   | #### 300-32 |
+-------------------------------------------------------+---+-------------+
| > **Securities Held-To-Maturity**                     |   | #           |
|                                                       |   | #### 300-36 |
+-------------------------------------------------------+---+-------------+
| > **Trading Securities**                              |   | #           |
|                                                       |   | #### 300-31 |
+-------------------------------------------------------+---+-------------+
| #####  OTHER INVESTMENT CONSIDERATIONS                |   | #           |
|                                                       |   | #### 300-54 |
+-------------------------------------------------------+---+-------------+
| > **Authorized Broker/Dealer**                        |   | #           |
|                                                       |   | #### 300-57 |
+-------------------------------------------------------+---+-------------+
| > **Internal Controls**                               |   | #           |
|                                                       |   | #### 300-57 |
+-------------------------------------------------------+---+-------------+
| > **Investment Trading Policies**                     |   | #           |
|                                                       |   | #### 300-54 |
+-------------------------------------------------------+---+-------------+
| > **Periodic Review Policy**                          |   | #           |
|                                                       |   | #### 300-57 |
+-------------------------------------------------------+---+-------------+
| > **Reporting Requirements**                          |   | #           |
|                                                       |   | #### 300-57 |
+-------------------------------------------------------+---+-------------+
| > **Responsibility**                                  |   | #           |
|                                                       |   | #### 300-55 |
+-------------------------------------------------------+---+-------------+
| > **Safekeeping**                                     |   | #           |
|                                                       |   | #### 300-57 |
+-------------------------------------------------------+---+-------------+
| > **Special Considerations**                          |   | #           |
|                                                       |   | #### 300-56 |
+-------------------------------------------------------+---+-------------+
| > **Surety Aspects**                                  |   | #           |
|                                                       |   | #### 300-57 |
+-------------------------------------------------------+---+-------------+
| #####                                                 |   | #####       |
|   UNAUTHORIZED INVESTMENT TRANSACTIONS AND ACTIVITIES |   |             |
|                                                       |   | #           |
|                                                       |   | #### 300-53 |
+-------------------------------------------------------+---+-------------+
| > **Adjusted Trading**                                |   | #           |
|                                                       |   | #### 300-53 |
+-------------------------------------------------------+---+-------------+
| > **Stripped Mortgage-Backed Securities (IO's/PO's)** |   | #####       |
|                                                       |   |             |
|                                                       |   | #           |
|                                                       |   | #### 300-54 |
+-------------------------------------------------------+---+-------------+
| > **Yield Maintenance Contract**                      |   | #           |
|                                                       |   | #### 300-54 |
+-------------------------------------------------------+---+-------------+
| > **Zero Coupon Securities**                          |   | #           |
|                                                       |   | #### 300-54 |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **LOANS HELD FOR SALE**                               |   | **300-60**  |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **LOANS RECEIVABLE**                                  |   | **300-60**  |
+-------------------------------------------------------+---+-------------+
| > ***ALLOWANCE FOR LOAN LOSSES***                     |   | *           |
|                                                       |   | **300-*77** |
+-------------------------------------------------------+---+-------------+
| > **ALLL Questions And Answers**                      |   | ***3        |
|                                                       |   | 00-91-95*** |
+-------------------------------------------------------+---+-------------+
| > **Policy**                                          |   | *           |
|                                                       |   | **300-78*** |
+-------------------------------------------------------+---+-------------+
| > ***LOANS-COLLATERAL IN PROCESS OF LIQUIDATION***    |   | *           |
|                                                       |   | **300-64*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| > ***LOANS RECEVABLE BY TYPE***                       |   | *           |
|                                                       |   | **300-61*** |
+-------------------------------------------------------+---+-------------+
| > **Agriculture Loans**                               |   | *           |
|                                                       |   | **300-61*** |
+-------------------------------------------------------+---+-------------+
| > **Commercial Loans**                                |   | *           |
|                                                       |   | **300-61*** |
+-------------------------------------------------------+---+-------------+
| > **Consumer Loans**                                  |   | *           |
|                                                       |   | **300-61*** |
+-------------------------------------------------------+---+-------------+
| > **Home Equity Loans**                               |   | *           |
|                                                       |   | **300-62*** |
+-------------------------------------------------------+---+-------------+
| > **Other Member Loans**                              |   | *           |
|                                                       |   | **300-62*** |
+-------------------------------------------------------+---+-------------+
| > ***METHODS OF CALCULATING INTEREST***               |   | *           |
|                                                       |   | **300-67*** |
+-------------------------------------------------------+---+-------------+
| > **Actuarial Method**                                |   | *           |
|                                                       |   | **300-*67** |
+-------------------------------------------------------+---+-------------+
| > **Assessment Of Late Charges**                      |   | *           |
|                                                       |   | **300-*69** |
+-------------------------------------------------------+---+-------------+
| > **Capitalizing Delinquent Interest**                |   | *           |
|                                                       |   | **300-*71** |
+-------------------------------------------------------+---+-------------+
| > **Combination Restructuring**                       |   | *           |
|                                                       |   | **300-*71** |
+-------------------------------------------------------+---+-------------+
| > **Interest Rates In Relation To Different           |   | *           |
| > Classification Of Loans**                           |   | **300-*67** |
+-------------------------------------------------------+---+-------------+
| > **Legal Fees And Other Direct Costs Of              |   | *           |
| > Restructuring**                                     |   | **300-*72** |
+-------------------------------------------------------+---+-------------+
| > **Level Payment**                                   |   | *           |
|                                                       |   | **300-*67** |
+-------------------------------------------------------+---+-------------+
| > **Modification Of Terms**                           |   | *           |
|                                                       |   | **300-*70** |
+-------------------------------------------------------+---+-------------+
| > **Principal Payment Plus Interest**                 |   | *           |
|                                                       |   | **300-*67** |
+-------------------------------------------------------+---+-------------+
| > **Repayment Plans**                                 |   | *           |
|                                                       |   | **300-*68** |
+-------------------------------------------------------+---+-------------+
| > **Rule Of 78**                                      |   | *           |
|                                                       |   | **300-*67** |
+-------------------------------------------------------+---+-------------+
| > **Transfer Of Assets In Settlement Of The Debt**    |   | *           |
|                                                       |   | **300-*70** |
+-------------------------------------------------------+---+-------------+
| > **Troubled Debt Restructuring**                     |   | *           |
|                                                       |   | **300-*69** |
+-------------------------------------------------------+---+-------------+
| > **United States Rule-Simple Interest**              |   | *           |
|                                                       |   | **300-67*** |
+-------------------------------------------------------+---+-------------+
| > **When A Loan Is Deferred**                         |   | *           |
|                                                       |   | **300-69*** |
+-------------------------------------------------------+---+-------------+
| > **When A Loan Is Extended**                         |   | *           |
|                                                       |   | **300-69*** |
+-------------------------------------------------------+---+-------------+
| > **When A Loan Is Refinanced**                       |   | *           |
|                                                       |   | **300-68*** |
+-------------------------------------------------------+---+-------------+
| > ***NET ORIGINATION FEES AND COSTS***                |   | *           |
|                                                       |   | **300-72*** |
+-------------------------------------------------------+---+-------------+
| > **Accounting Entries, Loans, And The Interest       |   | *           |
| > Method**                                            |   | **300-75*** |
+-------------------------------------------------------+---+-------------+
| > **Aggregation Of Similar Loans**                    |   | *           |
|                                                       |   | **300-*74** |
+-------------------------------------------------------+---+-------------+
| > **Credit Card Fees**                                |   | *           |
|                                                       |   | **300-*73** |
+-------------------------------------------------------+---+-------------+
| > **Commitment Fees**                                 |   | *           |
|                                                       |   | **300-*73** |
+-------------------------------------------------------+---+-------------+
| > **Demand Loans**                                    |   | *           |
|                                                       |   | **300-*73** |
+-------------------------------------------------------+---+-------------+
| > **Loan Origination Fees**                           |   | *           |
|                                                       |   | **300-*72** |
+-------------------------------------------------------+---+-------------+
| > **Nonrefundable Loan Origination Fees And Costs**   |   | *           |
|                                                       |   | **300-*72** |
+-------------------------------------------------------+---+-------------+
| > **Purchase Of A Loan Or Group Of Loans**            |   | *           |
|                                                       |   | **300-*74** |
+-------------------------------------------------------+---+-------------+
| > **Revolving Lines Of Credit**                       |   | *           |
|                                                       |   | **300-*74** |
+-------------------------------------------------------+---+-------------+
| > ***PASSBOOKS***                                     |   | *           |
|                                                       |   | **300-65*** |
+-------------------------------------------------------+---+-------------+
| > **Entering Member Loans On The Records**            |   | *           |
|                                                       |   | **300-65*** |
+-------------------------------------------------------+---+-------------+
| > **Maintaining The Delinquency Control On The        |   | *           |
| > Individual Share And Loan Ledger**                  |   | **300-66*** |
+-------------------------------------------------------+---+-------------+
| > **Maintaining The Note Record On The Individual     |   | *           |
| > Share And Loan Ledger**                             |   | **300-66*** |
+-------------------------------------------------------+---+-------------+
| > ***WHEN PAYMENTS ON LOANS ARE RECEIVED***           |   | *           |
|                                                       |   | **300-66*** |
+-------------------------------------------------------+---+-------------+
| > **365-Day Year Method**                             |   | *           |
|                                                       |   | **300-66*** |
+-------------------------------------------------------+---+-------------+
| > **30-Day Month Method (360-Day Year)**              |   | *           |
|                                                       |   | **300-66*** |
+-------------------------------------------------------+---+-------------+
| > **Accrual Of Interest**                             |   | *           |
|                                                       |   | **300-67*** |
+-------------------------------------------------------+---+-------------+
| > **Collection Of Interest**                          |   | *           |
|                                                       |   | **300-66*** |
+-------------------------------------------------------+---+-------------+
| > **Grace Period**                                    |   | *           |
|                                                       |   | **300-67*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **MEMBERS' EQUITY**                                   |   | **500-17**  |
+-------------------------------------------------------+---+-------------+
| > ***ACCUMULATED OTHER COMPREHENSIVE INCOME           |   | **500-27**  |
| > (UNREALIZED G/L ON AFS)***                          |   |             |
+-------------------------------------------------------+---+-------------+
| > ***DONATED EQUITY***                                |   | **500-27**  |
+-------------------------------------------------------+---+-------------+
| > ***NET INCOME (LOSS)***                             |   | **500-28**  |
+-------------------------------------------------------+---+-------------+
| > ***REGULAR RESERVE***                               |   | **500-20**  |
+-------------------------------------------------------+---+-------------+
| > **Calculation Effective Date**                      |   | **500-21**  |
+-------------------------------------------------------+---+-------------+
| > **Earnings Transfers**                              |   | **500-22**  |
+-------------------------------------------------------+---+-------------+
| > **Special Reserve**                                 |   | **500-23**  |
+-------------------------------------------------------+---+-------------+
| > **Statutory Net Worth Categories**                  |   | **500-21**  |
+-------------------------------------------------------+---+-------------+
| > ***UNINSURED SECONDARY CAPITAL***                   |   | **500-17**  |
+-------------------------------------------------------+---+-------------+
| > ***UNDIVIDED EARNINGS***                            |   | **500-23**  |
+-------------------------------------------------------+---+-------------+
| > **Appropriated Undivided Earnings**                 |   | **500-25**  |
+-------------------------------------------------------+---+-------------+
| > **Reserve For Loss Contingencies**                  |   | **500-25**  |
+-------------------------------------------------------+---+-------------+
| > **Reserve For Nonconforming Investments**           |   | **500-26**  |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **MEMBERS' SHARES**                                   |   | **500-2**   |
+-------------------------------------------------------+---+-------------+
| > ***DEFINITIONS***                                   |   | > *         |
|                                                       |   | *500-*14*** |
+-------------------------------------------------------+---+-------------+
| > ***DEMAND DEPOSITS***                               |   | > **500-3** |
+-------------------------------------------------------+---+-------------+
| > **Share Draft Accounts**                            |   | > **500-3** |
+-------------------------------------------------------+---+-------------+
| > ***PROCESSING BASIC SHARE TRANSACTIONS***           |   | > *         |
|                                                       |   | *500-*14*** |
+-------------------------------------------------------+---+-------------+
| > **When Payments On Shares Are Received**            |   | > *         |
|                                                       |   | *500-*14*** |
+-------------------------------------------------------+---+-------------+
| > **When Shares Are Withdrawn**                       |   | > *         |
|                                                       |   | *500-*15*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **MEMBERS' SHARES (CONTINUED)**                       |   |             |
+-------------------------------------------------------+---+-------------+
| > ***SAVINGS DEPOSITS***                              |   | > **500-4** |
+-------------------------------------------------------+---+-------------+
| > **Escrow Accounts**                                 |   | > **500-7** |
+-------------------------------------------------------+---+-------------+
| > **Money Market Shares**                             |   | > **500-5** |
+-------------------------------------------------------+---+-------------+
| > **Public Unit Shares**                              |   | > **500-8** |
+-------------------------------------------------------+---+-------------+
| > **Regular Share Accounts**                          |   | > **500-4** |
+-------------------------------------------------------+---+-------------+
| > **Shares Of Nonmembers**                            |   | > **500-9** |
+-------------------------------------------------------+---+-------------+
| > **Other Share Accounts**                            |   | > **500-6** |
+-------------------------------------------------------+---+-------------+
| > **Unposted Payroll Deductions Shares**              |   | > **500-8** |
+-------------------------------------------------------+---+-------------+
| > ***TIME DEPOSITS***                                 |   | > *         |
|                                                       |   | *500-*10*** |
+-------------------------------------------------------+---+-------------+
| > **Brokered Deposits**                               |   | > *         |
|                                                       |   | *500-*13*** |
+-------------------------------------------------------+---+-------------+
| > **Club Accounts**                                   |   | >           |
|                                                       |   |  **500-12** |
+-------------------------------------------------------+---+-------------+
| > **Ira/Keogh Retirement Accounts**                   |   | > *         |
|                                                       |   | *500-*10*** |
+-------------------------------------------------------+---+-------------+
| > **Share Certificates Of Deposit**                   |   | > *         |
|                                                       |   | *500-*11*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **NCUSIF DEPOSIT**                                    |   | **300-117** |
+-------------------------------------------------------+---+-------------+
| > ***INVESTMENT IN NCUA SHARE INSURANCE***            |   | **300-117** |
| >                                                     |   |             |
| > ***CAPITALIZATION FUND***                           |   |             |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **NON-INTEREST EXPENSE**                              |   | **700-10**  |
+-------------------------------------------------------+---+-------------+
| > ***COMPENSATION AND BENEFITS***                     |   | *           |
|                                                       |   | **700-10*** |
+-------------------------------------------------------+---+-------------+
| #  Compensation Expense                               |   | **700-10**  |
+-------------------------------------------------------+---+-------------+
| #  Employee Benefits Expense                          |   | **700-10**  |
+-------------------------------------------------------+---+-------------+
| > ***OCCUPANCY***                                     |   | **700-11**  |
+-------------------------------------------------------+---+-------------+
| > **Office Occupancy Expenses**                       |   | **700-11**  |
+-------------------------------------------------------+---+-------------+
| > ***OTHER GENERAL AND ADMINISTRATIVE***              |   | **700-11**  |
+-------------------------------------------------------+---+-------------+
| > **Annual Meeting Expenses**                         |   | **700-16**  |
+-------------------------------------------------------+---+-------------+
| > **Association Dues**                                |   | **700-16**  |
+-------------------------------------------------------+---+-------------+
| > **Cash Over And Short**                             |   | **700-15**  |
+-------------------------------------------------------+---+-------------+
| > **Charitable Contributions**                        |   | **700-16**  |
+-------------------------------------------------------+---+-------------+
| > **Educational And Promotional Expenses**            |   | **700-12**  |
+-------------------------------------------------------+---+-------------+
| > **Federal Operating Fee**                           |   | **700-14**  |
+-------------------------------------------------------+---+-------------+
| > **Loan Servicing Expenses**                         |   | **700-13**  |
+-------------------------------------------------------+---+-------------+
| > **Member's Insurance**                              |   | **700-14**  |
+-------------------------------------------------------+---+-------------+
| > **Miscellaneous Operating Expenses**                |   | **700-16**  |
+-------------------------------------------------------+---+-------------+
| > **Office Operations Expenses**                      |   | **700-11**  |
+-------------------------------------------------------+---+-------------+
| > **Professional And Outside Services**               |   | **700-13**  |
+-------------------------------------------------------+---+-------------+
| > **Travel And Conference Expenses**                  |   | **700-12**  |
+-------------------------------------------------------+---+-------------+
| > **Truth In Lending (TIL) Expense**                  |   | **700-16**  |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **NON-INTEREST INCOME**                               |   | **600-7**   |
+-------------------------------------------------------+---+-------------+
| > ***GAINS (LOSSES) ON INTEREST-EARNING ASSETS***     |   | **600-7**   |
+-------------------------------------------------------+---+-------------+
| > **Gains (Losses) On Investments**                   |   | **600-7**   |
+-------------------------------------------------------+---+-------------+
| > ***INSURANCE COMMISSIONS***                         |   | **600-10**  |
+-------------------------------------------------------+---+-------------+
| > ***LOAN SERVICING FEES***                           |   | **600-10**  |
+-------------------------------------------------------+---+-------------+
| > ***MEMBER SERVICE FEES***                           |   | **600-9**   |
+-------------------------------------------------------+---+-------------+
| **Interest On Insurance Premiums Receivable**         |   | **600-9**   |
+-------------------------------------------------------+---+-------------+
| **Loan Origination Fees**                             |   | **600-9**   |
+-------------------------------------------------------+---+-------------+
| **Miscellaneous Fee Income**                          |   | **600-9**   |
+-------------------------------------------------------+---+-------------+
| **Other Fees And Charges**                            |   | **600-9**   |
+-------------------------------------------------------+---+-------------+
| **Reimbursement Fee**                                 |   | **600-9**   |
+-------------------------------------------------------+---+-------------+
| **Unpresented Checks**                                |   | **600-9**   |
+-------------------------------------------------------+---+-------------+
| > ***OTHER***                                         |   | **600-10**  |
+-------------------------------------------------------+---+-------------+
| **Gains (Losses) On Disposition/Impairment Of         |   | **600-10**  |
| Assets**                                              |   |             |
+-------------------------------------------------------+---+-------------+
| **Income From Ncusif Investment Refund**              |   | **600-10**  |
+-------------------------------------------------------+---+-------------+
| > ***TRADING SECURITIES PROFIT (LOSSES)***            |   | **600-8**   |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **OTHER ASSETS**                                      |   | **300-118** |
+-------------------------------------------------------+---+-------------+
| > ***ACCOUNTS RECEIVABLE***                           |   | **300-118** |
+-------------------------------------------------------+---+-------------+
| > **Insurance Premiums Receivable**                   |   | **300-119** |
+-------------------------------------------------------+---+-------------+
| > **Other Accounts Receivable**                       |   | **300-122** |
+-------------------------------------------------------+---+-------------+
| > **Payroll Deductions Receivable**                   |   | **300-118** |
+-------------------------------------------------------+---+-------------+
| > **Receivables From Officials And Employees**        |   | **300-118** |
+-------------------------------------------------------+---+-------------+
| > **TIL Bond Claim Receivable**                       |   | **300-121** |
+-------------------------------------------------------+---+-------------+
| > **TIS Bond Claim Receivable**                       |   | **300-122** |
+-------------------------------------------------------+---+-------------+
| > **U.S. Savings Bonds Redeemed Receivable**          |   | **300-121** |
+-------------------------------------------------------+---+-------------+
| > ***ACCRUED INCOME***                                | * |             |
|                                                       | * |             |
|                                                       | 3 |             |
|                                                       | 0 |             |
|                                                       | 0 |             |
|                                                       | - |             |
|                                                       | 1 |             |
|                                                       | 2 |             |
|                                                       | 9 |             |
|                                                       | * |             |
|                                                       | * |             |
+-------------------------------------------------------+---+-------------+
| > **Accrued Income on NCUSIF Deposit**                | * |             |
|                                                       | * |             |
|                                                       | 3 |             |
|                                                       | 0 |             |
|                                                       | 0 |             |
|                                                       | - |             |
|                                                       | 1 |             |
|                                                       | 2 |             |
|                                                       | 9 |             |
|                                                       | * |             |
|                                                       | * |             |
+-------------------------------------------------------+---+-------------+
| > **Other Accrued Income**                            | * |             |
|                                                       | * |             |
|                                                       | 3 |             |
|                                                       | 0 |             |
|                                                       | 0 |             |
|                                                       | - |             |
|                                                       | 1 |             |
|                                                       | 2 |             |
|                                                       | 9 |             |
|                                                       | * |             |
|                                                       | * |             |
+-------------------------------------------------------+---+-------------+
| > ***LOANS TO OTHER CREDIT UNIONS***                  | * |             |
|                                                       | * |             |
|                                                       | 3 |             |
|                                                       | 0 |             |
|                                                       | 0 |             |
|                                                       | - |             |
|                                                       | 1 |             |
|                                                       | 2 |             |
|                                                       | 8 |             |
|                                                       | * |             |
|                                                       | * |             |
+-------------------------------------------------------+---+-------------+
| > ***INSURANCE PREMIUM STABILIZATION RESERVE***       | * |             |
|                                                       | * |             |
|                                                       | 3 |             |
|                                                       | 0 |             |
|                                                       | 0 |             |
|                                                       | - |             |
|                                                       | 1 |             |
|                                                       | 2 |             |
|                                                       | 9 |             |
|                                                       | * |             |
|                                                       | * |             |
+-------------------------------------------------------+---+-------------+
| > ***INVESTMENT IN AND LOANS TO CUSOS***              | * |             |
|                                                       | * |             |
|                                                       | 3 |             |
|                                                       | 0 |             |
|                                                       | 0 |             |
|                                                       | - |             |
|                                                       | 1 |             |
|                                                       | 2 |             |
|                                                       | 7 |             |
|                                                       | * |             |
|                                                       | * |             |
+-------------------------------------------------------+---+-------------+
| > ***OTHER ASSETS***                                  | * |             |
|                                                       | * |             |
|                                                       | 3 |             |
|                                                       | 0 |             |
|                                                       | 0 |             |
|                                                       | - |             |
|                                                       | 1 |             |
|                                                       | 3 |             |
|                                                       | 0 |             |
|                                                       | * |             |
|                                                       | * |             |
+-------------------------------------------------------+---+-------------+
| > ***PREPAID EXPENSES AND DEFERRED CHARGES***         |   | **300-123** |
+-------------------------------------------------------+---+-------------+
| > **Deferred Charges-Commitment Fees Paid In          |   | **300-125** |
| > Connection With The Acquisition Of Borrowed Funds** |   |             |
+-------------------------------------------------------+---+-------------+
| > **Deferred Pension Cost**                           | * |             |
|                                                       | * |             |
|                                                       | 3 |             |
|                                                       | 0 |             |
|                                                       | 0 |             |
|                                                       | - |             |
|                                                       | 1 |             |
|                                                       | 2 |             |
|                                                       | 6 |             |
|                                                       | * |             |
|                                                       | * |             |
+-------------------------------------------------------+---+-------------+
| > **Other Prepaid Expenses and Deferred Charges**     | * |             |
|                                                       | * |             |
|                                                       | 3 |             |
|                                                       | 0 |             |
|                                                       | 0 |             |
|                                                       | - |             |
|                                                       | 1 |             |
|                                                       | 2 |             |
|                                                       | 7 |             |
|                                                       | * |             |
|                                                       | * |             |
+-------------------------------------------------------+---+-------------+
| > **Other Prepaid Insurance**                         |   | **300-124** |
+-------------------------------------------------------+---+-------------+
| > **Prepaid Rent**                                    |   | **300-123** |
+-------------------------------------------------------+---+-------------+
| > **Prepaid Share Insurance**                         |   | **300-123** |
+-------------------------------------------------------+---+-------------+
| > **Unamortized Organization Costs**                  |   | **300-124** |
+-------------------------------------------------------+---+-------------+
| > ***SERVICING ASSETS***                              |   | **300-118** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **OTHER NON-OPERATING INCOME (EXPENSES)**             |   | **600-11**  |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **OTHER REAL ESTATE OWNED**                           |   | **300-104** |
+-------------------------------------------------------+---+-------------+
| > ***ASSETS ACQUIRED IN LIQUIDATION OF LOANS***       |   | **300-104** |
+-------------------------------------------------------+---+-------------+
| > **Allowance For Impairment Losses**                 |   | **300-105** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **OUR FCU NOTES TO FINANCIAL STATEMENTS, DECEMBER 31, |   | **900-25**  |
| 200X**                                                |   |             |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **PRINCIPLES AFFECTING EQUITY**                       |   | **200-13**  |
+-------------------------------------------------------+---+-------------+
| > ***APPROPRAITION FOR LOSS CONTINGENCIES***          |   | *           |
|                                                       |   | **200-13*** |
+-------------------------------------------------------+---+-------------+
| > ***DIVIDENDS***                                     |   | *           |
|                                                       |   | **200-13*** |
+-------------------------------------------------------+---+-------------+
| > ***DONATIONS***                                     |   | *           |
|                                                       |   | **200-14*** |
+-------------------------------------------------------+---+-------------+
| > ***NET INCOME***                                    |   | *           |
|                                                       |   | **200-13*** |
+-------------------------------------------------------+---+-------------+
| > ***SHARES AS EQUITY***                              |   | *           |
|                                                       |   | **200-14*** |
+-------------------------------------------------------+---+-------------+
| > ***UNDIVIDED EARNINGS***                            |   | *           |
|                                                       |   | **200-13*** |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **PRINCIPLES AFFECTING THE RECORDING OF ASSETS**      |   | **200-9**   |
+-------------------------------------------------------+---+-------------+
| > ***UNDER THE ACCRUAL BASIS OF ACCOUNTING***         |   | *           |
|                                                       |   | **200-11*** |
+-------------------------------------------------------+---+-------------+
| **Amortization Of Premium Or Discount On Securities   |   | #           |
| Purchased**                                           |   |             |
|                                                       |   | # 200-11    |
+-------------------------------------------------------+---+-------------+
| **Income On Investments**                             |   | # 200-11    |
+-------------------------------------------------------+---+-------------+
| **Income On Loans**                                   |   | # 200-11    |
+-------------------------------------------------------+---+-------------+
| ## UNDER THE MODIFIED CASH BASIS OF ACCOUNTING        |   | ***200-9*** |
+-------------------------------------------------------+---+-------------+
| **Assets -- General Basis For Recording**             |   | # 200-9     |
+-------------------------------------------------------+---+-------------+
| **Assets Pledged**                                    |   | # 200-11    |
+-------------------------------------------------------+---+-------------+
| **Cash -- Unrestricted Or Restricted**                |   | # 200-9     |
+-------------------------------------------------------+---+-------------+
| **Depreciation**                                      |   | # 200-10    |
+-------------------------------------------------------+---+-------------+
| **Fixed Assets**                                      |   | # 200-10    |
+-------------------------------------------------------+---+-------------+
| **Investments**                                       |   | # 200-9     |
+-------------------------------------------------------+---+-------------+
| **Loans**                                             |   | # 200-9     |
+-------------------------------------------------------+---+-------------+
| **Prepaid Expenses And Deferred Charges**             |   | # 200-11    |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **PRINCIPLES AFFECTING THE RECORDING OF LIABILITIES** |   | **200-11**  |
+-------------------------------------------------------+---+-------------+
| > ***UNDER THE ACCRUAL BASIS OF ACCOUNTING***         |   | *           |
|                                                       |   | **200-12*** |
+-------------------------------------------------------+---+-------------+
| **Accrued Expenses**                                  |   | **200-13**  |
+-------------------------------------------------------+---+-------------+
| **Accrued Interest Payable**                          |   | **200-13**  |
+-------------------------------------------------------+---+-------------+
| > ***UNDER THE MODIFIED CASH BASIS OF ACCOUNTING***   |   |             |
+-------------------------------------------------------+---+-------------+
| **Accounts Payable**                                  |   | **200-11**  |
+-------------------------------------------------------+---+-------------+
| **Accrued Dividends**                                 |   | **200-12**  |
+-------------------------------------------------------+---+-------------+
| **Accrued Expenses**                                  |   | **200-12**  |
+-------------------------------------------------------+---+-------------+
| **Accrued Interest Payable**                          |   | **200-11**  |
+-------------------------------------------------------+---+-------------+
| **Contingent Liabilities**                            |   | **200-12**  |
+-------------------------------------------------------+---+-------------+
| **Deferred Credits**                                  |   | **200-12**  |
+-------------------------------------------------------+---+-------------+
| **Dividends Payable**                                 |   | **200-11**  |
+-------------------------------------------------------+---+-------------+
| **Interest Refund Payable**                           |   | **200-12**  |
+-------------------------------------------------------+---+-------------+
| **Liabilities -- General Basis For Recording**        |   | **200-11**  |
+-------------------------------------------------------+---+-------------+
| **Liabilities Secured By Liens**                      |   | **200-12**  |
+-------------------------------------------------------+---+-------------+
| **Notes Payable**                                     |   | **200-11**  |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **PRINCIPLES AFFECTING THE RECORDING OF INCOME AND    |   | **200-15**  |
| EXPENSES**                                            |   |             |
+-------------------------------------------------------+---+-------------+
| > ***UNDER THE ACCRUAL BASIS OF ACCOUNTING***         |   | *           |
|                                                       |   | **200-16*** |
+-------------------------------------------------------+---+-------------+
| **Accrued Expenses**                                  |   | **200-17**  |
+-------------------------------------------------------+---+-------------+
| **Accrued Interest On Loans Included In Valuation     |   | **200-17**  |
| Allowance**                                           |   |             |
+-------------------------------------------------------+---+-------------+
| **Income On Investments**                             |   | **200-16**  |
+-------------------------------------------------------+---+-------------+
| **Income On Loans**                                   |   | **200-16**  |
+-------------------------------------------------------+---+-------------+
| > ***UNDER THE MODIFIED BASIS OF ACCOUNTING***        |   | *           |
|                                                       |   | **200-15*** |
+-------------------------------------------------------+---+-------------+
| **Amortization Of Deferred Charges**                  |   | **200-15**  |
+-------------------------------------------------------+---+-------------+
| **Basis For Recording Expenses**                      |   | **200-15**  |
+-------------------------------------------------------+---+-------------+
| **Basis For Recording Income**                        |   | **200-15**  |
+-------------------------------------------------------+---+-------------+
| **Cash Overage And Shortages**                        |   | **200-16**  |
+-------------------------------------------------------+---+-------------+
| **Donations**                                         |   | **200-16**  |
+-------------------------------------------------------+---+-------------+
| **Equipment Rental Expense**                          |   | **200-15**  |
+-------------------------------------------------------+---+-------------+
| **General Rules For Recording Income And Expenses**   |   | **200-15**  |
+-------------------------------------------------------+---+-------------+
| **Loan Losses**                                       |   | **200-16**  |
+-------------------------------------------------------+---+-------------+
| **NCUA Insurance Guaranty**                           |   | **200-16**  |
+-------------------------------------------------------+---+-------------+
| **Other Gains And Losses**                            |   | **200-16**  |
+-------------------------------------------------------+---+-------------+
| **Pension Plan Costs**                                |   | **200-16**  |
+-------------------------------------------------------+---+-------------+
| **Tangible Fixed Asset Expenses**                     |   | **200-15**  |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **PROPERTY AND EQUIPMENT**                            |   | **300-105** |
+-------------------------------------------------------+---+-------------+
| > ***BUILDING***                                      |   | **300-106** |
+-------------------------------------------------------+---+-------------+
| > **Allowance For Depreciation Of Building**          |   | **300-107** |
+-------------------------------------------------------+---+-------------+
| > ***Depreciation***                                  |   | **300-106** |
+-------------------------------------------------------+---+-------------+
| > ***Expenses***                                      |   | **300-107** |
+-------------------------------------------------------+---+-------------+
| > ***Impairment Of Long-Lived Assets***               |   | **300-108** |
+-------------------------------------------------------+---+-------------+
| > ***Records***                                       |   | **300-107** |
+-------------------------------------------------------+---+-------------+
| > ***Sale Of Land And Building***                     |   | **300-107** |
+-------------------------------------------------------+---+-------------+
| > ***FURNITURE AND EQUIPMENT***                       |   | **300-108** |
+-------------------------------------------------------+---+-------------+
| > **Allowance For Depreciation Of Furniture And**     |   | **300-111** |
| >                                                     |   |             |
| > **Equipment**                                       |   |             |
+-------------------------------------------------------+---+-------------+
| > ***Depreciation/Amortization Periods***             |   | **300-111** |
+-------------------------------------------------------+---+-------------+
| > ***Furniture And Equipment Acquired By Trade***     |   | **          |
|                                                       |   | 300-*109*** |
+-------------------------------------------------------+---+-------------+
| > ***Gain Or Loss In The Year Of Sale Of An Asset***  |   | **          |
|                                                       |   | 300-*109*** |
+-------------------------------------------------------+---+-------------+
| > ***Sample Depreciation Methods***                   |   | **300-111** |
+-------------------------------------------------------+---+-------------+
| ###  Comparison Of Three Methods                      |   | **300-115** |
+-------------------------------------------------------+---+-------------+
| > ***LAND***                                          |   | **300-105** |
+-------------------------------------------------------+---+-------------+
| > ***LEASEHOLD IMPROVEMENTS***                        |   | **300-116** |
+-------------------------------------------------------+---+-------------+
| > **Allowance For Amortization Of Leasehold           |   | **300-117** |
| > Improvements**                                      |   |             |
+-------------------------------------------------------+---+-------------+
|                                                       |   |             |
+-------------------------------------------------------+---+-------------+
| **PROVISION FOR LOAN LOSSES**                         |   | > **700-7** |
+-------------------------------------------------------+---+-------------+