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**[TABLE OF CONTENTS]{.underline}**

INTRODUCTION [3](#introduction)

1 - DISBURSEMENT PROCEDURES [6](#disbursement-procedures)

2 - CONVERSION TO REPAYMENT [9](#__RefHeading___Toc33000444)

3 - DEFERMENTS [11](#deferments)

4 - FORBEARANCE [13](#forbearance)

5 - COLLECTION DUE DILIGENCE/CURES/CLAIM REIMBURSEMENT
[15](#collection-due-diligencecuresclaim-reimbursement)

6 - PAYMENT APPLICATION AND RATE CHANGES
[17](#payment-application-and-rate-changes)

7 - RECONCILIATION OF ED FORM 799 TO LENDER'S BOOKS AND RECORDS
[19](#reconciliation-of-ed-form-799-to-lenders-books-and-records)

8 - CREDIT BUREAU REPORTING [21](#__RefHeading___Toc33000450)

9 - PURCHASES/SALES/TRANSFERS [22](#purchasessalestransfers)

10 - FEDERAL CONSOLIDATION LOANS [24](#federal-consolidation-loans)

11 - REPORTING NSLDS DATA TO THE GUARANTY AGENCY
[26](#reporting-nslds-data-to-the-guaranty-agency)

12 - "SPECIAL" PROGRAMS [27](#special-programs)

13 -- SERVICER REVIEWS [28](#servicer-reviews)

ATTACHMENT A - NSLDS GUIDE -- 2/2000
[30](#attachment-a---nslds-guide-22000)

ATTACHMENT B -- NSLDS [40](#attachment-b-nslds)0

ATTACHMENT C - LAP/LaRS CROSSWALK
[56](#attachment-c---laplars-crosswalk)6

#   {#section-6 .unnumbered}

# INTRODUCTION

**[Purpose]{.underline}:** The purpose of this guide is to provide
information to those responsible for conducting program reviews of
lenders, loan holders, servicers, and secondary markets participating in
the Federal Family Education Loan (FFEL) program. The guide is intended
for use by both guaranty agency and US Department of Education (ED)
compliance staff.

This guide is formulated based upon current statutes, regulations, and
policies governing the FFEL program as of July 1, 2001 and does not
consider outside publications or guaranty agency policies or procedures
in FFEL program administration.

**[Use of the]{.underline}**

**[Guide]{.underline}:** Because each review and situation is unique, an
all-inclusive guide would be impossible to create and maintain. This
guide is divided into review elements that are considered to comprise a
thorough and comprehensive review. Not every element applies to each
review or situation. The reviewer must determine which elements are
applicable and which might need to be altered given the circumstances of
the review. For guaranty agency reviews, the scope may be changed due to
unique, internal circumstances. The reason for the change in scope must
be documented in the work papers. For example, the scope of a guaranty
agency's review of loan documentation will be limited to loans
guarantied by that agency.

This guide does not address the organization and closing of a review. In
situations where fraud and abuse have been discovered, the guaranty
agency must contact its cognizant ED Regional Office for assistance. As
well, if the guaranty agency has difficulty in closing a review and/or
assessing liabilities, it may contact the Regional Office responsible
for oversight of the entity for assistance.

**[PEPS]{.underline}**

**[Data Entry]{.underline}:** Each review must be scheduled and issued a
program review control number (PRCN) as soon as the date is agreed upon
between the reviewer and the entity reviewed. PRCN's are issued
automatically by the Postsecondary Education Participants System (PEPS)
when the demographic information and specific review data is input and
saved. This PRCN must be referenced in the review report, as there may
be several reviews of the same entity entered on the PEPS system. This
unique PRCN will link the reported information to the correct program
review.

> Under the "Entity Maintenance" portion of the Financial Partners (FP)
> module in PEPS, there is a lender detail report which outlines all of
> the data PEPS contains on a particular OPE ID (servicer, lender or
> secondary market). Data on prior reviews and findings are also
> included. This is a good tool to use to begin any review because all
> information relative to prior review data is entered into PEPS by both
> ED and guaranty agency compliance staff.

Note: A number of PEPS codes have been added to differentiate between
reviews. Some of the more common are "review type" and "scope".

**[File Sampling]{.underline}:** File samples should be scientifically
selected from the universe consisting of the portfolios being reviewed.
Sampling should be performed during pre-planning in order to allow
sufficient time for the entity to compile and submit the requested data.
Review data should be requested in an electronic format whenever
possible. In order to improve efficiency and reduce time spent on site,
this data should be analyzed prior to the visit. While on-site primary
documentation should be reviewed to verify the accuracy of the data
entered on the entity's computer system. Additional samples may be
selected at the reviewer's discretion and to ensure all loan programs
and all loan statuses are reviewed. In all situations, when reviewing a
loan, the entire life of the loan must be reviewed (from the date of
guarantee to payment in full).

**[Lender]{.underline}**

**[Relationships]{.underline}:** Some lenders participate in the FFEL
program through a trust agreement. In this situation, the Trustee Bank
is the legal owner of the FFEL program loans. With the permission of the
trustee bank, copies of reports may be sent to the beneficial owner of
the trust at the determination of the reviewer. The review report must
describe the trust relationship and name all entities involved and their
function (e.g., Trustee Bank, beneficial owner, etc.).

**[Data Mart]{.underline}:** Reviewers should use the Financial Partners
Data Mart (FPDM) for their documentation needs. There are many reports
designed to access the lender's payment records and determine the risk
of the portfolio. Reports may be created if a need exists. All of the
Department of Education's data regarding payments, accounts
receivable/payable, and reporting requirements are recorded in this
system.

**[System Checks]{.underline}:** The review is also an opportunity to
verify that information that both the guaranty agency and ED maintains
is current and valid. Some of the data may be, but is not limited to:
LAP data, User ID data for LaRS, guaranty agency contact information,
etc.

**[Electronic Data]{.underline}**

**[Availability]{.underline}:** When possible, records from the
lender/servicer should be requested in an electronic format to assist
and accelerate the review process. This allows for greater analysis and
pre-planning and can reduce time spent on-site. Many records, such as
collection activities, are maintained electronically and are an integral
part of the review.

# 1 - DISBURSEMENT PROCEDURES

**[Purpose:]{.underline}** To verify compliance with due diligence
requirements relating to the disbursement of student loan funds and
accuracy in reporting in Parts II, III and IV of the ED Form 799. 34 CFR
682.207; 682.300; 682.302; 682.304; 682.305.

**[Examples of]{.underline}**

**[Documents:]{.underline}** Copies of disbursement instruments,
reports, wire transfers

ED Form 799 Part II, III and IV data

Written instructions/procedures

**[Methodology:]{.underline}** Interview appropriate staff to determine
whether disbursement procedures are in compliance.

Review manuals to determine whether disbursement procedures are in
compliance.

Verify that a procedure exists to identify disbursements by EFT, Escrow,
and Master Check and to ensure that uncashed checks are delivered by the
institution and processed within 120 days after issued.

Verify that those schools receiving loan proceeds in single
disbursements have an appropriate cohort default rate permitting single
disbursements. (Note: The exception to multiple disbursement
requirements expired 9/30/02, therefore it should be verified that
single disbursements were not made under this exception after 9/30/02.)

**For Escrow Services Only**.

Verify that the funds disbursed by the lender are being negotiated and
forwarded to the institutions in a timely manner by the Escrow Agent.

Determine if there are any unnecessary delays between the lender and the
Escrow Agent or between the Escrow Agent and the institution.

Verify that the funds are disbursed no later than 21 days after the
escrow agent receives the proceeds from the lender.

Verify that the lender has an agreement with the escrow agent pursuant
to §682.408.

Verify that the escrow agent is a guaranty agency or an eligible lender.

**Analyze a sample of loans to:**

Verify that the guarantee existed prior to the disbursement. In cases of
master promissory notes or blanket guaranty authority, verify that the
lender has received the necessary school certifications prior to
disbursement.

Verify that the timing of disbursements complies with regulations and
school's estimated dates.

Verify that the loan amount complies with regulations.

Reconcile disbursements and adjustments for unconsummated and canceled
loans to the ED Form 799.

Verify the accuracy of origination and lender fees reported in Part II,
ED Form 799.

Verify that average daily balances or actual accruals reported in Part
III, ED Form 799, are accurate and calculated in accordance with all
interest billing requirements, including restricted interest.

Verify the accuracy of ending principal balances, average daily balances
and special allowance categories, including taxable/tax-exempt status
for Tax Exempt Authorities (TEA), reported in Part IV of ED Form 799.

Verify that the Secretary is not billed for interest until the required
number of days after disbursement per §682.300(c)(3).

Verify that the method of disbursement meets the requirements of
§682.207(b)(1)(ii) & (v).

Verify that a procedure is in place to prevent second or subsequent
disbursements of a FFEL to a student that has ceased to be enrolled
except as provided for in §682.207(f).

Verify that the loan is disbursed in multiple installments with no
installment exceeding one-half of the loan except as provided for in
§682.207(d)&(e).

Verify that loan proceeds are not being disbursed earlier than
reasonably necessary to meet the student's cost of attendance; and in no
case (without the Secretary's prior approval) earlier than 30 days prior
to the date on which the student is scheduled to enroll.

Verify that the lender is not obtaining a Power of Attorney or other
authorization to endorse or otherwise approve cashing of a loan check or
release of funds. Pursuant to §682.207(b)(1)(v)(C)(2) & (D)(2), in
certain circumstances, borrows may provide a power-of-attorney to an
individual not affiliated with the institution to endorse a loan
disbursement check or complete an electronic funds transfer. This
power-of-attorney may not be delegated to the lender.

> Other -- since the methodology above may not be all-inclusive, the
> reviewer may see the need to add steps as the work progresses. These
> additions should be explained in the review workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

[]{#__RefHeading___Toc33000444 .anchor}**2 - CONVERSION TO REPAYMENT**

**[Purpose]{.underline}:** To verify that the lender converted loans to
repayment in accordance with regulatory requirements and accurately
reported on the ED Form 799, including: ceased billing for interest
subsidy on the date the loan entered repayment status; took appropriate
action on loans which were converted to repayment late and made
adjusting entries to the ED Form 799; accurately reported special
allowance average daily balances and special allowance categories on
loans made after 7/01/95; and, repayment terms meet all regulatory
requirements. 34 CFR 682.209; 682.300; 682.302; 682.304.

**[Examples of]{.underline}**

**[Documents:]{.underline}** Written procedures for conversion to
repayment.

SSCR or notification of LTH.

Transaction history.

Repayment Schedule/Disclosure Statement

Correspondence History.

ED Form 799 detail, quarter of conversion.

> Note: Some documents may be electronic.

**[Methodology:]{.underline}** Interview appropriate staff to determine
whether the procedures for tracking enrollment or borrower status change
information and the conversion to repayment, including loans converted
late and the corrective adjustments are in compliance.

Review written procedures to determine whether the procedures for
tracking enrollment or borrower status change dates and the conversion
to repayment, including loans converted late and the corrective
adjustments are in compliance.

**Analyze a sample of loans to:**

Verify the correct repayment start date and that the lender converted
the loan to repayment timely.

Verify that the Repayment Schedule/Disclosure included all necessary
information and was sent to the borrower timely.

Verify the total amount disclosed on the Repayment Schedule /Disclosure
included all loans of the same type that were due to convert to
repayment.

Verify that the monthly amount required on the Repayment
Schedule/Disclosure Statement will pay the loan in full within the time
limit required by regulation.

Verify the special allowance code after conversion for loans made on or
after 7/01/95.

Verify that combined repayments after conversion were reported at the
lowest special allowance category of the underlying loans.

Calculate the interest subsidy due from quarter begin to the repayment
start date and verify the accuracy of the amount billed on the ED Form
799.

Test late conversion adjustments, using outside sample if necessary.

Verify the conversion to repayment for Consolidation: PLUS and SLS loans
effective July 1, 2000. 34 CFR 682.209(a); (d).

Check and verify that the forbearance form has not been altered or used
as an FB/Repayment Agreement or accepted as a cure of loans.

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# 3 - DEFERMENTS 

**[Purpose]{.underline}:** To verify that deferments were granted in
accordance with regulatory requirements and that interest and special
allowance were billed accurately. Please note that special allowance
requirements changed for loans made after 7/01/95. 34 CFR 682.200;
682.210; 682.300; 682.301; 682.302; 682.304.

**[Examples of]{.underline}**

**[Documents]{.underline}:** Written Procedures.

Management Report showing unprocessed deferments and their aging.

Deferment Request Forms.

Substantiating documentation (i.e. Physician's Certification).

Loan Application.

Correspondence History.

Payment History.

799 Detail (quarter in which deferment started; quarter in which
deferment ended; and quarter for any adjustments).

> Note: Some documents may be electronic.

**[Methodology:]{.underline}** Interview appropriate staff to determine
whether deferment procedures are in compliance.

Review written procedures to determine whether deferment procedures are
in compliance.

Review Management Aging Report and discuss discrepancies with
appropriate staff.

Verify that deferments are processed in a timely manner and are
date-specific. Ensure retroactive application meets regulatory
guidelines. See actual backlog of deferment requests.

Examine mailroom processing of deferment requests.

**Analyze a sample of loans to:**

Verify borrower eligibility.

Determine if the borrower has been granted previous deferments and, how
much, if any eligibility remains.

Verify lender is not requiring additional borrowing as a condition for
deferment on loans made prior to 7/1/93.

Verify that post-deferment grace was granted on eligible loans.

Verify that the correct deferment request form (if required) was used,
that it was properly certified, and that all required substantiating
documentation is present.

Verify that the deferment was day-specific.

Verify that the borrower was not billed for interest on subsidized loans
during the deferment period and that payment was resumed as required
after deferment expiration.

Verify that capitalization of interest/suspension of interest between
the last payment and the first day of the eligible deferment was not
charged to interest subsidy and capitalized or paid by the borrower.

Verify accuracy of interest and average daily balance reported on Part
III of ED Form 799, including adjustments.

Verify special allowance categories reported on Part IV of ED Form 799
for loans made on or after 7/01/95.

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# 4 - FORBEARANCE

**[Purpose]{.underline}:** To verify that forbearance was granted in
accordance with regulatory requirements; that interest was not billed to
ED; and that special allowance has been billed accurately on loans made
after 7/01/95. 34 CFR 682.211; 682.302; 682.304.

**[Examples of]{.underline}**

**[Documents]{.underline}:** Written Procedures

> Management Report showing unprocessed forbearance requests and their
> aging.

Forbearance request forms.

Collection correspondence and payment histories.

ED Form 799 Detail for the quarter loan entered forbearance and the

> Quarter forbearance ended.

**[Methodology:]{.underline}** Interview appropriate staff to determine
whether forbearance procedures are in compliance.

Review written procedures to determine whether forbearance procedures
are in compliance.

Review Management Aging Report and discuss discrepancies with the
appropriate staff.

Verify that forbearance requests are processed in a timely manner. See
pending forbearance requests.

If applicable, verify that a mandatory administrative forbearance or a
disaster related administrative forbearance was granted on or after
7/1/00.

If interest was capitalized at forbearance end, verify that the loan
repayment schedule was updated accurately and timely, and that the
changes were disclosed to the borrower promptly.

Examine mailroom processing of forbearance requests.

**Analyze a sample of loans to:**

Verify that forbearance was granted in accordance with regulatory
requirements.

Confirm that the borrower either paid the interest that accrued during
the forbearance period or that the interest was capitalized accurately
according to regulations.

Verify that the interest paid or capitalized was calculated correctly.

Verify that eligible borrowers have been granted up to one year of
mandatory forbearance, as required.

If administrative forbearance was granted without written authorization
of the borrower, confirm that the borrower's file has been documented
and that all accrued and capitalized interest has been disclosed.

Verify that no interest subsidy has been billed to ED during the period
of forbearance, and test adjustments done to reverse any interest
billed.

Verify that special allowance categories have been reported accurately
on loans made on or after 7/01/95.

Verify that a lender has not used the forbearance agreement as a cure
for a non-reinsured loan.

Other - since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
should be explained in "Other" on the Workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# 5 - COLLECTION DUE DILIGENCE/CURES/CLAIM REIMBURSEMENT

**[Purpose]{.underline}:** To verify compliance with collection due
diligence and timely filing and cure requirements. To verify termination
of special allowance billing, as required by regulations. 34 CFR 682.406
and 34 CFR 682.411 for either the 1986 or 1992 regulations; 34 CFR 682
Appendix D.

**[Examples of]{.underline}**

**[Documents]{.underline}:** Copies of collection letters, delinquency
reports or other tracking devices of delinquency

Electronic systems records of automated letters issued/mailed

Lender written procedures

Curing documents (when applicable)

Claim packages

ED Form 799 supporting documentation

**[Methodology]{.underline}:** Interview appropriate staff to determine
whether the following are in compliance: 1) collection due diligence
procedures; 2) claim filing and claim reimbursement processing; 3)
procedures for processing borrower payments after claim is filed; 4)
policy and procedures for recalling claims for borrowers who make
payments or provide other documentation to bring account under180 or 270
days delinquent after the claim is filed; and 5) procedures for timely
cure of accounts with due diligence violations.

Review written procedures to determine whether the following are in
compliance: 1) collection due diligence procedures; 2) claim filing and
claim reimbursement processing; 3) procedures for processing borrower
payments after claim is filed; 4) policy and procedures for recalling
claims for borrowers who make payments or provide other documentation to
bring account under 180 or 270 days delinquent after the claim is filed;
and 5) procedures for timely cure of accounts with due diligence
violations.

Verify actual dates of: phone calls (use itemized telephone bill to
verify), letters, request for default aversion assistance, final demand
letter, skip tracing and claim filing. Use postmarks of returned mail
and outgoing mail samples to determine when written correspondence was
actually sent, as opposed to "requested" on collection histories, in
addition to verifying the correct begin date for skip trace activities.
Verify that written correspondence was mailed within the time frames
specified by regulations.

Verify that electronic records of collection activities are accurately
reporting activities.

Review accounts to verify that the lender forwards to the Guaranty
Agency all payments after claim was filed. Verify that the money is sent
to the Guaranty Agency timely based on the Guaranty Agency's policies.

Verify that cures are performed in accordance with Appendix D of 34 CFR
682.

Review rejected claims and verify that the lender either resubmits
timely or removes uninsured loans from the ED Form 799, Part IV. Trace
to ED Form 799 detail.

Verify that the lender stopped billing for special allowance when
required by regulations. Trace to ED Form 799 detail.

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# 6 - PAYMENT APPLICATION AND RATE CHANGES

**[Purpose]{.underline}:** To verify that the payments received are
accurately applied to principal and interest on the borrower's account
and that the variable interest rate changes are updated timely and
accurately. To verify that ED Form 799 billing is correct. 34 CFR
682.202; 682.209; 682.300; 682.301; 682.302; 682.304; and
682.414(a)(4)(ii)(I).

**[Examples of]{.underline}**

**[Documents]{.underline}:** Written Policy and Procedures for Payment
Processing

Management Report of suspense accounts and aging.

List of Payment System codes and Criteria).

Copy of Payment History or ID Screen of payment history transactions.

ED Form 799 Borrower Detail for affected quarters.

Cash journal and general ledger entries/trial balances

**[Methodology:]{.underline}** Interview staff to determine the methods
and processes for payment processing, including transaction date and
effective posting date and to determine identity of accounts for which
payments may be pending.

Review written policy and procedures to determine the methods and
processes for payment processing, including transaction date and
effective posting date and to determine identity of accounts for which
payments may be pending, i.e., rejected payments and manually processed
payments.

Review the different types of repayment plans offered by the
Lender/Secondary Market. Determine if the plans comply with Federal
regulations.

**Analyze a sample of loans to:**

Review cash receipts journal posting to verify the date and amount
posted to borrower's accounts.

Review allocation of payments to late charges, interest and principal to
ensure that amounts were correctly calculated.

For each year included in the scope of the review, examine a sample of
borrower account payment histories in order to verify that changes to
the interest rate impacting the monthly payment amount maintain the
correct payment in full date.

Verify the accuracy of ending and average daily balances reported in
Part IV, ED Form 799 by reviewing sampled loans using payment history.

Verify that a procedure exists to identify and credit suspense or
miscellaneous payments and that reports are accurately and timely
updated. Analyze any applicable reconciliation reports and cash items to
ensure that these payments are being reconciled timely. Note that the
minimum annual payments remain at \$600 annually or at least the amount
of interest due "except as otherwise provided by the plan selected."

Verify the procedure for handling small balances on consolidation or
paid-in-full accounts and how these are reported to the guaranty agency.

Review accounts with credit balances and verify that overpayments are
returned to the borrower.

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# 7 - RECONCILIATION OF ED FORM 799 TO LENDER'S BOOKS AND RECORDS

**[Purpose]{.underline}:** To compare the accuracy of total principal
balances on Part VI of ED Form 799 to the lender's books and records. 34
CFR 682.202; 682.300; 682.302; 682.304; and 682.305.

**[Examples of]{.underline}**

**[Documents:]{.underline}** Written statement of Lender procedures used
to reconcile

ED Form 799, Part VI to the lender's books and records.

Copy of the System Problem Logs.

Lender Search Report, NSLDS data, and electronic download of ED Form
799, Part VI for each quarter being reviewed.

The reconciliation of amounts reported on ED Form 799, Part VI to books
and records.

For servicer reviews only: servicer and/or lender back-up and system
reports used in the reconciliation process.

**[Methodology:]{.underline}** Review written procedures to determine if
lender's

procedures are adequate and reliable for reconciling ED Form 799, Part
VI, to lender's books and records.

Review the System Problem Logs for any systemic problems or material
weakness. Any significant deficiencies should be brought to the
attention of the Team Leader and to the Review Specialist responsible
for any element that is affected.

Review reconciliation documents provided by lender for quarter sampled
by comparing totals in books and records to totals reported on ED Form
799, Part VI. For servicer review only: review servicer and/or lender
reconciliation documents for each quarter.

Review for any gap in lender quarterly submission of ED Form 799. If a
lender owes origination fees or loan fees, it [must]{.underline} submit
quarterly reports to the Secretary, even if the lender is not owed, or
does not wish to receive, interest benefits or special allowance from
the Secretary.

Review LaRS lender demographic data to ensure that all user ID and
demographic data to ensure that it is correct and has been updated as
needed.

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

[]{#__RefHeading___Toc33000450 .anchor}**8 - CREDIT BUREAU REPORTING**

**[Purpose]{.underline}:** To verify that regulatory requirements are
followed for credit bureau reporting. 34 CFR 682.208.

**[Examples of]{.underline}**

**[Documents]{.underline}:** Credit reports for sample borrowers

Written policy of lender reporting of loans

**[Methodology]{.underline}:** Interview appropriate staff to determine
whether credit bureau reporting procedures are in compliance.

Review manuals to determine whether credit bureau reporting procedures
are in compliance.

Review actual credit reports obtained directly from the credit bureau(s)
for a sample of borrowers in the following statuses: disbursement,
repayment, delinquency, deferment, forbearance, pending claim, and paid
claim status, for comparison with actual data.

Determine if the entity receives rejected reports from the credit bureau
and assess the adequacy of the process for resolving discrepancies.
(Note: Entities are not required to receive error reports. If available
for review, determine what procedures are being used to correct the
errors.)

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# 9 - PURCHASES/SALES/TRANSFERS

**[Purpose]{.underline}:** To verify that appropriate notifications were
made; the accuracy of interest and special allowance billing for the
purchase/sale/transfer quarter; that the purchaser/lender has procedures
to ensure that fees due on purchases are paid. 682.208; 682.304;
682.414(a)(4)(ii)(H) and 682.410(b)(17)

**[Examples of]{.underline}**

**[Document:]{.underline}** Copy of Loan Purchase Policy and Procedures
including

validation of loan eligibility.

Copy of Sales Transmittal Record with borrower detail.

Copy of purchase and sale agreement.

Copy of confirmation of payment receipt for sale(s)for purchasers only.

Copy of "Notice of Transfer" sent to borrower.

ED Form 799 detail for purchased/sold/transferred loans for the quarters
in which the activity occurred and quarters for any adjustments made.

List of purchase codes and descriptions.

**[Methodology:]{.underline}** Interview appropriate staff to determine
how effective date of purchase/sale/transfer, amount, interest rate and
status is established and booked for each borrower; and if servicing
begin date is established on borrower or loan level.

Analyze appropriate lender policy and procedures to determine how
effective date of purchase/sale/transfer, amount, interest rate and
status is established and booked for each borrower; and if the service
begin date is established on borrower or loan level.

Determine if the seller and purchaser agreed to a billing begin/end date
on which each is entitled to receive interest subsidy and special
allowance from ED. If there is no agreed upon date, the effective date
should be the fund transfer date.

Verify the reporting on ED Form 799 loans purchased, sold, or
transferred. (Note the extended period permitted to perform due
diligence activities for loans that are sold/transferred/purchased.)
34 CFR 682.411(b)(2).

**[For TEA Entities Only]{.underline}**

Capture and record any premiums paid/received on the sale including
"soft" premiums such as rebates paid by the purchaser.

Verify that the loan transfer fees are based on cost.

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# 10 - FEDERAL CONSOLIDATION LOANS

**[Purpose]{.underline}:** To determine if the holder is paying
Consolidation Loan Interest Rebate fees as required by HEA, Section
428C(f). Verify that the holder is an eligible lender to make
Consolidation Loans, as required under HEA Section 428C. Substantiate
that borrower loans are consolidated and that the lender has paid in
full the original federal education loans and originated new loan for
the total amount of the loan(s) consolidated. Verify total outstanding
aggregate balance of consolidation loan in accordance with Section 428C,
interest rate calculation, and payment by lender or servicer of rebate
fees as appropriate.

**[Examples of]{.underline}**

**[Documents]{.underline}:** Data Mart records of lender consolidations

> **Lender documents**: [Borrower Application]{.underline}; [Loan
> Verification documents]{.underline} (sent to original loan holders to
> determine loan(s) eligibility for consolidation and its payoff
> balance); [Verification certification]{.underline} (listing all
> verified loans, pay off balances and holders along with promissory
> note(s)); [payment verification to loan holders]{.underline} (either
> EFT or check copies); [GA payment manifest]{.underline} (indicating
> underlying loans paid in full by consolidation, new loan disbursement,
> loan holder(s) upon payment); [Repayment schedule]{.underline}
> (provides for graduated or income sensitive repayment and used to
> determine if the calculated interest rate is correct.)

**[Methodology]{.underline}:** Verify that the loan consolidation
procedures and controls are adequate and that loan disbursements and
rebate payments have been made either by the lender or the servicer.

> Verify outstanding principal and interest balances where fees are
> calculated.

Interview appropriate staff to identify how the entity identifies and
categorizes affected loans.

Verify that the weighted average interest rate is calculated correctly.

Verify that the correct applicable interest rate is used in special
allowance reporting considering loan discounting and repayment incentive
programs.

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# 11 - REPORTING NSLDS DATA TO THE GUARANTY AGENCY

**[Purpose]{.underline}:** To verify that the lender has procedures in
place to provide NSLDS information to the guaranty agency in a timely
and accurate manner.

**[Examples of]{.underline}**

**[Documents]{.underline}:** NSLDS reports from ED systems with analysis

Guaranty Agency reports

Lender documentation of reporting

Written procedures

**[Methodology]{.underline}:** Interview appropriate staff and review
documented procedures to verify that all loans are being reported
according to instructions from the guarantor.

Verify that all applicable codes, balances, loan purchases and sales are
reported within established timeframes.

Review the most recent error report and unreported/not updated report to
ensure that the lender is working these reports and making the necessary
corrections to the data.

Do a trend analysis of these reports to a prior report(s) to determine
how effective the lender's corrections are in reducing the lender's
errors/changes.

Take a sample of data elements from the lender's manifest or any other
applicable reporting document required by the guaranty agency and
compare to the lender's actual data. At a minimum, the following
elements should be analyzed for every review: Code of loan status; Date
of outstanding principal balance; and Amount of outstanding principal
balance. Use the Code of loan status to review any applicable codes that
you deem necessary, i.e. canceled loans, deferment status, paid-in-full
status, etc.

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Conclusion:]{.underline}** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# 12 - "SPECIAL" PROGRAMS

**[Purpose]{.underline}:** To determine the nature and extent of the
entity's participation in non-Title IV programs. To review any
arrangements with Title IV programs (such as: bond issuance for tax
exempt authorities, referrals, etc.) and to ensure that FFELP loans are
properly reported on the ED Form 799. (Note: this primarily applies to a
tax exempt authorities.)

**[Examples of]{.underline}**

**[Documents:]{.underline}** Lender Documentation

Written Procedures

Bond Issuance Information

**[Methodology:]{.underline}** Document non-federal programs and any
"special" relationships with guarantors, lenders, schools, etc.

Document "special" programs related to FFEL.

Be sure to note any particular requirements for participation: e.g., a
certain number of consecutive payments, loans must be in repayment, etc.
These programs may include periodic principal reductions, reduced
interest rates for certain loans, and other things we have not yet seen.

Review the 799 to determine that FFELP loan originations are reported,
even in cases where borrower paid origination fees are waived.

For programs that offer reduced rates for loans in repayment, review the
799 billing for full subsidy when these loans go into deferment or claim
status. These must be billed at the actual interest rate for subsidy but
the applicable rate for special allowance. For loans affected by
periodic principal reductions, loans must be checked for the quarter in
which the reduction occurred. If the scientific sample selected for this
review element did not include loans affected by Special Programs, then
the sample must be expanded in ensure adequate testing of all Special
Programs

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# 13 -- SERVICER REVIEWS

**[Purpose]{.underline}:** This chapter highlights activities that need
to be performed during the review of a third-party servicer. Information
listed below is in addition to that performed and/or collected under the
other elements contained within this guide. The authority to review
third-party servicers comes from: 20 USC 1082; 34 CFR 682.413; 682.416.

**[Examples of]{.underline}**

**[Documents:]{.underline}** Written instructions/procedures manuals

Listing of level of servicing for each client

Marketing plan/advertising materials

Loan information by guaranty agency, regardless of lender

Audited financial statements

Third Party Compliance Audits

All automated systems documentation

**[Methodology:]{.underline}** Interview appropriate staff to determine
whether operational procedures are in compliance.

> Review manuals to determine whether operational procedures are in
> compliance.
>
> Verify that all marketing materials and advertising do not offer
> inducements or any other payments based upon loan volume.
>
> Select a random sample based across all lenders, stratified according
> to level of servicing.
>
> Review systems documentation to determine changes, timeliness of
> changes, and applicability to loans.

Other -- since the methodology above may not be all-inclusive, the
reviewer may see the need to add steps as the work progresses. These
additions should be explained in the review workpapers.

**[Variations from]{.underline}**

**[Lender Review:]{.underline}** **Sampling:** ED reviewers should
select a sample from all loans in the servicer's portfolio; guaranty
agency reviewers should select a sample from loans in the servicer's
portfolio that it has guaranteed. Guaranty agencies and ED can do joint
reviews to reduce redundancy.

**Reports:** The review report should go directly to the servicer. The
report should include all findings or, in cases were there were no
findings, a statement that no violations were determined during the
review. In all cases a disclaimer statement as to the thoroughness of
the review should be included in the report. Liabilities will be
assessed to the servicer.

All lenders who have loans serviced by the entity reviewed will be sent
either a review report pertaining to their portfolio or a letter
informing them that a review was conducted and that no violations were
identified during the review. A lender will be sent a review report only
in cases where findings were discovered that pertained to their specific
loan portfolio or if systemic errors were discovered. In all cases a
disclaimer statement as to the thoroughness of the review should be
included.

**[Conclusion]{.underline}:** Work papers must include a description of
the review methodology used for this element and results of sampling. 
All Findings must be fully documented.  The Review Report must include a
description of the Finding, a Citation, and a Requirement (corrective
action).

# ATTACHMENT A - NSLDS GUIDE -- 2/2000

#### Background

The Federal Student Aid office uses data elements provided by guaranty
agencies to verify eligibility, make administrative payments, assess
risk, forecast budgets, and analyze program trends. The National Student
Loan Data System (NSLDS) houses the data elements. Certain payments are
made to guaranty agencies based on the NSLDS data. All users and
reporting entities must strive to assure the accuracy of the data
contained within the system and as the data are reported.

Partner Services, an office within the Financial Partner Channel
provides this guide to the guaranty agency staff to assist in insuring
the quality, timeliness, and completeness of data forwarded from the
guaranty agency to NSLDS. Procedures developed by guarantors should
ensure a strong partnership based on the establishment and maintenance
of professional relationships with the Information Systems, NSLDS, and
compliance staff at the various lenders and servicers.

As guaranty agencies focus efforts on corrections of their own databases
and reporting to NSLDS, Compliance staff will contribute to an error
free environment by the reconciliation of records between their lenders
and the guaranty agency (GA) database. The guide should:

-   assist the guaranty agency staff in reconciling their records to
    lender and servicer records;

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-   complement the guaranty agency staff and NSLDS staff efforts in the
    agency's internal reconciliation to information reported to the
    National Student Loan Data System; and,

-   assist in identifying issues resulting from implementation of the
    Master Promissory Note and blanket guaranty initiatives.

This guide augments the Lender Guide that emphasized lender compliance
with loan servicing and lender billing issues.

The guide describes some processes rather than prescribes procedures.

**Step by step procedures must be developed for each review based upon
the timing of data availability, the database accessibility, and the
types of data actually being reviewed.**

#### Authority

The Basic Program Agreement 34 CFR 682.401(b)(22) requires lenders to
submit information required in guaranty agency reporting:

> *Submission of information for reports*. The guaranty agency shall
> require lenders to submit to the agency the information necessary for
> the agency to complete the reports required by §682.414(b).

Further guidance on reporting requirements is found in DCL 97L-194 dated
May 1997 and DCL 95L-177 dated March 1995.

The Lenders currently do not submit information directly to NSLDS. They
do provide reports to guarantors, most often in electronic format. NSLDS
and many servicers and lenders have an agreed upon format for 36 data
elements that are conveyed to the guaranty agency on a quarterly time
frame. It is from these fields and other reports such as origination
reports, loan transfer reports, and various proprietary lender manifests
that a guarantor updates its reports to NSLDS. It is anticipated that
reporting will change to monthly.

#### Planning

##### **A. Selection** 

Guidelines for lender candidates for review are detailed in 34 CFR
682.410(c).

##### **B. Planning Considerations**

Some lenders and servicers will be subject to multiple reviews by
guarantors. Consideration for a lender's use of several agencies, or a
servicer's reporting to multiple agencies for one or more lenders may
lend itself to cooperative reviews among guaranty agencies.

Possible concerns that affect cooperative efforts include:

-   similar reporting format delivered by the lender / servicer to each
    guarantor;

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-   agreement about when to schedule a review -- using the same
    reporting cycle or end date at the lender / servicer in order to
    address comparable results;

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-   the type of issues a guarantor is addressing not related to
    reconciliation or NSLDS data;

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-   appropriateness of sharing findings or recommendations;

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-   managing issues where traditionally the lender / servicer does not
    disclose lender or loan detail not identified with the specific
    guarantor

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-   managing proprietary information; and

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-   method of issuing reports and closing findings.

When verifying loan level information the reviewer needs to distinguish
between data supplied by the guaranty agency and data supplied by NSLDS.
The reviewer further needs to know how timing differences affect
accuracy of data coming from separate sources. A common timing
difference occurs in the Date Loan Sold that is instantly recorded by
the lender or servicer but may not be reported until much later by the
purchasing lender. Eventually it should show as a "Responsibility Begin
Date" by the new holder in NSLDS.

Further, when one of the sources for reconciliation is NSLDS, a reviewer
may see differences in definitions between the guaranty agency and NSLDS
-- "purchase date" and "responsibility begin date" or the distinction
between the 'date entered repayment" and "current maturity date" used
for cohort default purposes. Also, the "date entered repayment" for
interest benefits may not always be clear at a lender. Some codes have
extensions, for instance, deferment as a loan status, has an extension
of deferment type. Some elements have codes unique to NSLDS. It is
important that the reviewers understand the codes used by their agency
as they relate to NSLDS terminology.

##### **C. NSLDS Interest**

NSLDS provides a series of reports specifically addressing NSLDS data
quality. They may be customized by NSLDS staff or, for some reports,
requested directly from a Regional Partner Services office. The reports
are not required to conduct a program review. The NSLDS reports can be
used to determine critical issues for the review, find unreported lender
loans, find unreported loans paid in full, or provide some other
analysis that helps to address reconciliation.

NSLDS reports after a program review, however, should show improved
guarantor reconciliation to NSLDS.

There are servicers participating directly with NSLDS in a pilot
reconciliation project to discover and address problems with data
quality. The servicers have this project as a priority. They are not
waived from any requests for other review activity. They may, however,
need an agency to coordinate with NSLDS staff when performing a separate
review.

Additionally NSLDS or Partner Services staff may be available to work
with a guarantor in these reviews. On site review activity may be
minimized when sound planning and electronic retrieval or analysis are
employed.

NSLDS Customized Reports are listed at the end of this guide. Additional
reports are being developed continuously.

Each region has a computer specialist resource person able to provide
standard text file or *ad hoc* reports from NSLDS customized to a
particular lender. Such reports can be further limited to a date range,
lender service begin date, or other relevant events and transactions.
Requests should be submitted thirty days in advance.

The resource people are as follows:

+-----------------+-------------+------------+------------------------+
| **Information   | **City and  | ###        | **E-mail**             |
| Technology      | Region**    |            |                        |
| Specialist**    |             | ### **T    |                        |
|                 |             | elephone** |                        |
+-----------------+-------------+------------+------------------------+
| Paul Sullivan   | Eastern     | 61         | Paul.Sullivan@ed.gov   |
|                 | Regions     | 7.223.9340 |                        |
|                 |             |            |                        |
|                 |             | 21         |                        |
|                 |             | 2.264.8143 |                        |
+-----------------+-------------+------------+------------------------+
| Mike Duffin     | Northern    | 31         | Michael.Duffin@ed.gov  |
|                 | Regions     | 2.886.4459 |                        |
|                 |             |            |                        |
|                 |             | 31         |                        |
|                 |             | 2.886.8768 |                        |
+-----------------+-------------+------------+------------------------+
|                 | Southern    |            |                        |
|                 | Region      |            |                        |
+-----------------+-------------+------------+------------------------+
| Ben Chiu        | Western     | 41         | Ben.Chiu@ed.gov        |
|                 | Region      | 5.556.4100 |                        |
|                 |             |            |                        |
|                 |             | 41         |                        |
|                 |             | 5.556.4100 |                        |
+-----------------+-------------+------------+------------------------+

####  {#section-8 .unnumbered}

####  {#section-9 .unnumbered}

#### Self Examination

It is important for the guarantor Compliance staff to fully understand
their own internal systems, processes and timing issues prior to
conducting the review of the lender. Extensive internal discussions will
probably be required to gain a level of comfort on this process.

If there are different systems check and test to see that they agree.
For example, claims may have been paid at the account level, but only
one loan may have been listed as a claim on the guaranty system. A
similar situation may have occurred with subrogated loans. Query 4 will
assist in identifying loans that have been consolidated but not properly
reported to NSLDS.

Ensure that loan transfer statements from buyers and sellers have been
processed. Check the internal matching criteria for accepting updates
from lenders. If lender ID number is a critical matching field and large
numbers have been rejected because of this, then the correct holder must
be identified.

Check the history of processing lender manifests, special reports such
as the list of Paid in Full loans from SLMA, and NSLDS updates to ensure
that the system of record reflects what has been reported.

Using queries and other automated analysis, eliminate as many loans as
possible that are incorrectly carried as active. This would include
really old loans, loans paid by consolidation, loans shown at inactive
or ineligible lenders, etc. Queries 6, 9, and 10 have been used by some
agencies.

#### Unreported Loans

Unreported Loans fall into several categories:

-   Loans may be off an active guarantor database if a system conversion
    occurred that eliminated loan detail prior to a presumed paid in
    full date.

-   Lenders may have out-sourced loan servicing but retained some loans
    that subsequently would not be reported by the service provider.

-   Loans sold to ineligible holders would no longer be updated,
    particularly if they were sold by the FDIC or RTC at auction.

-   Lenders may have had loans paid in full prior to doing any
    manifesting and therefore never reported their final loan status to
    the guaranty agency.

-   Lenders may have reported a final lender status for loans but the
    agency records were not closed or updated to a final lender status.

#### Reconciling with the Lender

In dealing with the lender, be conscious of timing issues and who is
responsible for the issue. Data in NSLDS could be thirty days old and
will contain errors caused by agency processing.

-   Request various reports from the lender. These could include all
    paid in full records, repayment loans, etc. A simple loan count to
    compare to the agency and NSLDS might be a starting point. The
    entire portfolio could be requested in some instances. Use the
    information systems staff to determine the media that best
    facilitates the reconciliation.

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-   Request standard reports from your regional Partner Services office
    or NSLDS. Reports available from the region are APR001 "Loans
    Originated at a Lender", APR003 "Loan Status Summary", and APR028
    "Current Holder". The file layouts are available and a brief
    description is attached. APR003 may be the least helpful for
    analysis since it omits loan status data.

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-   Other Queries from NSLDS may be created and sent to the
    lender/servicer. These queries also are used to compare a population
    to agency records to confirm that values on process dates executed
    successfully. If there is a difference, it could be on the agency
    error report from NSLDS or the lender/servicer error report from the
    agency.

#### Quality Control After Reconciliation

Ideally verifying data during the review involves all records at the
lender. Sampling of loans takes place after the verification to see that
those loans are being reconciled to the guaranty agency's records. This
is impractical in most situations; it is recommended to at least compare
the loan counts to get an idea of how much work needs to be done.
Sampling will be necessary.

-   Generate a sample from the guaranty agency system to confirm that
    what is received from the lender and will be submitted to NSLDS
    agrees with what is on the lender / servicer database.

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-   Generate a sample from the lender / servicer database and confirm
    that the loans have been reported to the guaranty agency.

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-   Review histories of lender / servicer submissions of NSLDS type data
    to determine timeliness of reporting, error rates, major causes of
    errors, whether errors are being corrected and resubmitted, and the
    timeliness of corrections.

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-   When a lender / servicer has unreported loans according to holder
    information on the GA's database, determine if progress has been
    made in eliminating problems. The GA should determine if responses
    are timely, if the holder and the GA have given sufficient care to
    insure accuracy of information, and that data recorded by the GA can
    be confirmed on the lender/servicer database.

####  PROGRAM REVIEW REPORT

A.  **Reconciliation**

Program Reviews should be entered into the Post-Secondary Education
Participant System (PEPS) and receive a Program Review Control Number
(PRCN). There is no plan to change the current deficiency codes
specifically for NSLDS. If a finding is written regarding a lender's
reporting efforts it might generically be coded a 6100 "Failure to
Comply with GA or ED Reporting Requirements."

Reconciling data between the lenders, servicers, and the guaranty agency
is a required activity of the compliance efforts by the guaranty agency.
The activity taken to its conclusion incorporates the GA effort to
provide accurate data to NSLDS. Beyond "one cycle" however FSA has not
determined that reconciliation will remain a permanent type of review.
We expect that reconciliation will become a normal part of compliance
reviews after the current two-year cycle.

Program review report findings, required actions and citations should
identify the reconciliation issue and the proposed correction. The
findings should reflect the lender's non-compliance with guaranty agency
requirements to submit timely and accurate reports.

Compliance is accomplished with accurate records being transmitted to
the GA. Required Actions address the format, medium, and time permitted
within a short cycle, to submit accurate information. Where a lender or
servicer can verify that records have been submitted timely and
accurately there is probably no finding. The compliance officer may be
faced with other issues to rectify inaccurate reporting or recording of
changes. In this case a program review report may need to reflect a
different type of activity beyond a listing of findings and required
actions.

**When a lender or its servicer is in compliance the review should be
closed.** The closeout should affirm that lender records are accurate
and correctly received by the guaranty agency. At that stage the lender
has completed its obligation in the review process.

Reconciliation, however, does not insure that NSLDS data is accurate.
This will be an ongoing process.

The reviewer should verify, by sampling or other methods, that the GA
records have updated the NSLDS records. Refer to the section on Quality
Control after Reconciliation. Typical samples for testing can include:

-   loans that required updated information on the part of the lender /
    servicer;

-   loans that are off a lender's data base and not transferred to
    another lender, normally paid in full prior to some historical
    event, that are being deemed to be paid in full;

-   loans with errors that are being corrected.

Compliance should be reflected in the guaranty agency updates to NSLDS.
The NSLDS contact at an agency becomes the key person for transmitting
information to NSLDS and therefore is the key person as the compliance
staff verifies the final outcome of its program review.

A compliance officer at the GA may write an addendum to a program review
report. This descriptive report should verify the GA's efforts to bring
lender records current at NSLDS. The descriptive report will confirm
that lender records are accurately transmitted from the holder through
the guaranty agency to ED and NSLDS. This report, if done, should be
copied to a Partner Services Regional Office.

Reconciliation is a partnership effort of all people involved in the
FFEL program. If non-compliance is an issue the guaranty agency has
limited sanctions in its guaranty function. Just as importantly,
however, FSA should be involved where reconciliation issues are not
being resolved.

#### D a t a E l e m e n t s

When a loan has been matched, the primary loan elements that should be
addressed are loan status (open or closed) and disbursement and balance
information (current date and balance). As expertise is gained, or
individual issues appear, more elements should be compared and
reconciled.

[NSLDS Lenders\' Manifest]{.underline}

The following 36 data elements are shared in most transmissions between
lenders and servicers for NSLDS reporting. Many of the elements are used
to identify the loan. Very few elements are solely the responsibility of
the lender. They are indicated with an "L" until the loan is no longer
active at the lender. All others may be mandatory for identification at
the agencies discretion or needs.

+------------------+--------------+------------------------------------+
| **Verification   | **Field      | **Name**                           |
| Optional /       | Number**     |                                    |
| Mandatory**      |              |                                    |
+==================+==============+====================================+
| M                | 1            | Code for guaranty agency (3 digit  |
|                  |              | LID)                               |
+------------------+--------------+------------------------------------+
| M                | 2            | Code for current holder (6 digit   |
|                  |              | LID)                               |
+------------------+--------------+------------------------------------+
| M                | 3            | Student\'s SSN                     |
+------------------+--------------+------------------------------------+
| O                | 4            | Date of student\'s birth           |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| M                | 5            | PLUS borrower\'s SSN               |
+------------------+--------------+------------------------------------+
| M                | 6            | Type of loan                       |
+------------------+--------------+------------------------------------+
| O                | 7            | Date of guaranty                   |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 8            | First disbursement date            |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 9            | Unique loan identifier             |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| May be provided  | 10           | Interest Rate                      |
| but no longer    |              |                                    |
| required         |              |                                    |
+------------------+--------------+------------------------------------+
| May be provided  | 11           | Type of interest rate (fixed or    |
| but no longer    |              | variable)                          |
| required         |              |                                    |
+------------------+--------------+------------------------------------+
| May be provided  | 12           | Date loan converted to variable    |
| but no longer    |              | interest rate                      |
| required         |              |                                    |
+------------------+--------------+------------------------------------+
| **M *(L)***      | 13           | Date of loan status                |
+------------------+--------------+------------------------------------+
| **M *(L)***      | 14           | Code for loan status               |
+------------------+--------------+------------------------------------+
| **M**            | 15           | Type of deferment                  |
|                  |              |                                    |
| If code for loan |              |                                    |
| status is "DA"   |              |                                    |
+------------------+--------------+------------------------------------+
| **M**            | 16           | Date deferment starts              |
|                  |              |                                    |
| If code for loan |              |                                    |
| status is "DA"   |              |                                    |
+------------------+--------------+------------------------------------+
| **M**            | 17           | Date deferment stops               |
|                  |              |                                    |
| If code for loan |              |                                    |
| status is "DA"   |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 18           | Indicator of deferment prior to    |
|                  |              | first payment                      |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| **M *(L)***      | 19           | Date of outstanding principal      |
|                  |              | balance                            |
+------------------+--------------+------------------------------------+
| **M *(L)***      | 20           | Amount of outstanding principal    |
|                  |              | balance                            |
+------------------+--------------+------------------------------------+
| **M *(L)***      | 21           | Date of outstanding accrued        |
|                  |              | interest balance                   |
+------------------+--------------+------------------------------------+
| **M *(L)***      | 22           | Amount of outstanding accrued      |
|                  |              | interest balance                   |
+------------------+--------------+------------------------------------+
| O                | 23           | Date of refund to lender (by       |
|                  |              | school)                            |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 24           | Amount of refund from school to    |
|                  |              | lender                             |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| M                | 25           | Date of servicer responsibility    |
|                  |              |                                    |
| If loan is       |              |                                    |
| serviced by      |              |                                    |
| entity other     |              |                                    |
| than holder      |              |                                    |
+------------------+--------------+------------------------------------+
| M                | 26           | Code for servicer (6 digit code    |
|                  |              | starting with a 7)                 |
| If loan is       |              |                                    |
| serviced by      |              |                                    |
| entity other     |              |                                    |
| than holder      |              |                                    |
+------------------+--------------+------------------------------------+
| May be provided  | 27           | Code for originating lender (6     |
| but no longer    |              | digit LID)                         |
| required         |              |                                    |
+------------------+--------------+------------------------------------+
| May be provided  | 28           | Indicator of origination fee payer |
| but no longer    |              |                                    |
| required         |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 29           | Date loan sold                     |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 30           | Date of latest disbursement        |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 31           | Amount of disbursement             |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 32           | Date of cancellation               |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 33           | Amount of cancellation             |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 34           | Indicator of unconsummated loans   |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 35           | Unconsummated loan amount          |
|                  |              |                                    |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+
| O                | 36           | Date entered repayment (never      |
|                  |              | changes once set)                  |
| (unless required |              |                                    |
| by GA)           |              |                                    |
+------------------+--------------+------------------------------------+

[CFO Survey]{.underline}

The Office of Student Financial Assistance Chief Financial Officer
considers the loan balance and adjustment amounts as critical in their
review of data at NSLDS. That information forms part of the ED financial
statement.

Reviewers should be aware that other studies of NSLDS data are done by
various entities within the Department of Education and by contractors.

### The Chief Financial Officer of the Office of Student Financial Assistance contracts a survey ("Westat Survey") of NSLDS data in support of the General Ledger for the Department of Education. The elements in their survey are printed below:

####  {#section-10 .unnumbered}

+-----------------------------------+--------------+---------+---------+
| Item Name                         | Do Your      | If Yes, | NSLDS   |
|                                   | Records      | I       | Value   |
|                                   | Contain      | dentify |         |
|                                   | Information  | Item    |         |
|                                   | On This      | Source  |         |
|                                   | Item?        |         |         |
+-----------------------------------+--------------+---------+---------+
| 1\. Amount of guaranty            | > Yes \[1\]  |         | > **GU  |
|                                   | > No \[2\]   |         | ARAMT** |
+-----------------------------------+--------------+---------+---------+
| 2\. Date of guaranty              | > Yes \[1\]  |         | > **GUA |
|                                   | > No \[2\]   |         | RDATE** |
+-----------------------------------+--------------+---------+---------+
| 3\. Originating FFEL lender code  | > Yes \[1\]  |         | > **OLN |
|                                   | > No \[2\]   |         | DCODE** |
+-----------------------------------+--------------+---------+---------+
| 4\. Guaranty agency code          | > Yes \[1\]  |         | > **GUA |
|                                   | > No \[2\]   |         | RCODE** |
+-----------------------------------+--------------+---------+---------+
| 5\. Servicer code                 | > Yes \[1\]  |         | > **SVC |
|                                   | > No \[2\]   |         | RCODE** |
+-----------------------------------+--------------+---------+---------+
| 6\. Original school code          | > Yes \[1\]  |         | > **SCH |
|                                   | > No \[2\]   |         | LCODE** |
+-----------------------------------+--------------+---------+---------+
| 7\. Current school code           | > Yes \[1\]  |         | > **CSC |
|                                   | > No \[2\]   |         | HCODE** |
+-----------------------------------+--------------+---------+---------+
| 8\. Current holder lender         | > Yes \[1\]  |         | > **CLN |
|                                   | > No \[2\]   |         | DCODE** |
+-----------------------------------+--------------+---------+---------+
| 9\. Loan type code                | > Yes \[1\]  |         | > **LOA |
|                                   | > No \[2\]   |         | NTYPE** |
+-----------------------------------+--------------+---------+---------+
| 10\. Type of interest rate        | > Yes \[1\]  |         | > **RAT |
|                                   | > No \[2\]   |         | ETYPE** |
+-----------------------------------+--------------+---------+---------+
| 11\. Interest rate                | > Yes \[1\]  |         | > **IN  |
|                                   | > No \[2\]   |         | TRATE** |
+-----------------------------------+--------------+---------+---------+
| 12\. Date of disbursement         | > Yes \[1\]  |         | > **DIS |
|                                   | > No \[2\]   |         | BDATE** |
+-----------------------------------+--------------+---------+---------+
| 13\. Amount of disbursement       | > Yes \[1\]  |         | > **DI  |
|                                   | > No \[2\]   |         | SBAMT** |
+-----------------------------------+--------------+---------+---------+
| 14\. Date entered repayment (date | > Yes \[1\]  |         | > **MAT |
| of maturity)                      | > No \[2\]   |         | UDATE** |
+-----------------------------------+--------------+---------+---------+
| 15a. Loan status code             | > Yes \[1\]  |         | > **LOA |
|                                   | > No \[2\]   |         | NSTAT** |
+-----------------------------------+--------------+---------+---------+
| 15b. Date of loan status code in  | > Yes \[1\]  |         | > **STA |
| 15a                               | > No \[2\]   |         | TDATE** |
+-----------------------------------+--------------+---------+---------+
| 16a. Amount of outstanding        | > Yes \[1\]  |         | > **PR  |
| principal balance                 | > No \[2\]   |         | INBAL** |
+-----------------------------------+--------------+---------+---------+
| 16b. Date for outstanding         | > Yes \[1\]  |         | > **PRI |
| principal balance in 16a          | > No \[2\]   |         | NDATE** |
+-----------------------------------+--------------+---------+---------+
| 17a. Amount of outstanding        | > Yes \[1\]  |         | > **I   |
| accrued interest balance          | > No \[2\]   |         | NTBAL** |
+-----------------------------------+--------------+---------+---------+
| 17b. Date for outstanding accrued | > Yes \[1\]  |         | > **IN  |
| interest balance in 17a           | > No \[2\]   |         | TDATE** |
+-----------------------------------+--------------+---------+---------+
| 18a. Amount of guaranty agency    | > Yes \[1\]  |         | > **PRI |
| principal collections             | > No \[2\]   |         | NCAMT** |
+-----------------------------------+--------------+---------+---------+
| 18b. Date for guaranty agency     | > Yes \[1\]  |         | > **GA  |
| principal collections in 18a      | > No \[2\]   |         | CDATE** |
+-----------------------------------+--------------+---------+---------+
| 19a. Amount of guaranty agency    | > Yes \[1\]  |         | > **IN  |
| interest collections              | > No \[2\]   |         | TCAMT** |
+-----------------------------------+--------------+---------+---------+
| 19b. Date for guaranty agency     | > Yes \[1\]  |         | > **GA  |
| interest collections in 19a       | > No \[2\]   |         | CDATE** |
+-----------------------------------+--------------+---------+---------+
| 20a. Amount of insurance claim    | > Yes \[1\]  |         | > **AMT |
| paid                              | > No \[2\]   |         | INSPD** |
+-----------------------------------+--------------+---------+---------+
| 20b. Date of insurance claim paid | > Yes \[1\]  |         | > **DTE |
|                                   | > No \[2\]   |         | INSPD** |
+-----------------------------------+--------------+---------+---------+
| 20c. Reason for insurance claim   | > Yes \[1\]  |         | > **RSN |
|                                   | > No \[2\]   |         | INSPD** |
+-----------------------------------+--------------+---------+---------+
| 21a. Amount of reinsurance claim  | > Yes \[1\]  |         | > **RE  |
| requested                         | > No \[2\]   |         | PDAMT** |
+-----------------------------------+--------------+---------+---------+
| 21b. Date of reinsurance claim    | > Yes \[1\]  |         | > **REP |
| paid                              | > No \[2\]   |         | DDATE** |
+-----------------------------------+--------------+---------+---------+
| 21c. Reason for reinsurance claim | > Yes \[1\]  |         | > **R   |
|                                   | > No \[2\]   |         | EPRSN** |
+-----------------------------------+--------------+---------+---------+
| 22\. Amount of Cancellation       | > Yes \[1\]  |         | > **CAN |
|                                   | > No \[2\]   |         | CLAMT** |
+-----------------------------------+--------------+---------+---------+
| 23\. Cancellation type code       | > Yes \[1\]  |         | > **CAN |
|                                   | > No \[2\]   |         | CLCDE** |
+-----------------------------------+--------------+---------+---------+

# ATTACHMENT B -- NSLDS 

#### 1. Sample Procedures for GA/Lender/NSLDS Reconciliation {#sample-procedures-for-galendernslds-reconciliation .unnumbered}

(The following procedures are provided as an example of what one
guarantor has been doing. Each agency can develop/modify procedures to
fit its needs.)

##### A. Procedure

-   ***Step 1***- Decide upon the group of lenders/servicers to target.

> Since this process can be rather lengthy, I suggest that you work with
> small groups at a time. This insures you better control and makes
> follow-up easier. Once you have [completed]{.underline} work with one
> group of lenders you are free to focus on and begin work with your
> next group. Factors that may determine the "grouping" of your lenders
> may relate to (but are not limited to) the "Unreported Loan Summary By
> Guarantor, Servicer and Lender" report (NSLBRL40). This report will
> show you the lenders and important figures associated with each of
> those lenders. In my case, I started with the group of lenders showing
> 100.0 in the 'Percent Unreported' column.

-   ***Step 2***- Make a list of the lender ID's to be included in your
    group.

> As I wanted to track the progress of this project, I decided that
> using a spreadsheet would be of great benefit. I listed the lenders
> included in the group and was able to track the item(s) sent and
> received and make additional notes and comments as I felt necessary.

-   ***Step 3***- Order an "NSLDS Unreported Loans Detail" report for
    each lender id in your group.

-   ***Step 4***- Review list of available NSLDS Queries to see if any
    report offered might also be of help in the reconciliation process.

> I felt that the NSLDS Query #10 (Loans Open \> 15 Years) would prove
> beneficial. In some cases there was information duplicated between the
> NSLBRL44 and the NSLDS Query #10 reports but I also found that
> sometimes there was information captured on the Query that wasn't on
> the NSLBRL44, thus the two reports provided a more complete picture.

-   ***Step 5***- Order the NSLDS Query of choice for each lender id in
    your group.

> I ordered these reports five (5) lender ids's at a time and requested
> that each lender id be returned to me as a separate file. These
> reports were ordered at 2-week intervals.

-   ***Step 6***- Match the 'GA' report with the corresponding NSLDS
    Query (if applicable), by lender id, and mail along with a cover
    letter and instructions for each report sent.

> *NOTE*: If a loan has an associated servicer, the serviced loans are
> listed separately per servicer ID. This portion of the NSLBRL44 should
> be mailed to the specified servicer for review.

-   ***Step 7***- Log the item(s) mailed (what and date) on your
    spreadsheet.

-   ***Step 8***- As completed reports are returned, log receipt of
    item(s) and make any necessary notes or comments.

-   ***Step 9***- Update your agency's database according to the
    information provided by the lender/servicer on the report.

> *NOTE*: Loans that are being reported in a 'closed' status by the
> lender/servicer and not been previously reported to NSLDS, should be
> reported to NSLDS on the behalf of the lender/servicer- more of a
> courtesy than anything else but also allows for complete closing of
> the record.

-   ***Step 10***- Set a schedule for sending reminder or follow-up
    letters to those lenders who have failed to respond.

-   

> I setup a 12-week schedule based upon the date of the original
> mailing. Letters will continue to be mailed every 12 weeks until
> information is received.

-   ***Step 11***- Once information has been received and processed for
    all lenders in the group return to Step 1 and start with your next
    group.....

##### B. Follow up letter to a lender (Step 10)

Date

Lender/Servicer Lender/Servicer ID

Address Line 1

Address Line 2

City, State Zip

Re: NSLDS Lender Manifest Reporting

Dear Lender/Servicer,

This is to remind you that I have not received a reply from you
concerning the NSLDS information mailed to you on May 21, 1999. As
stated in my previous letter, I am in hopes of getting these issues
resolved and the correct information reported by **(enter proposed
deadline date)** allowing for a clean quarter-end.

Please feel free to give me a call at **(enter 800 number)** or locally
at **(enter phone number)** should you have any questions. I will be
happy to assist you in any way possible concerning these reporting
issues.

Sincerely,

Name

Title

##### C. Contacting a lender

Date

Lender/Servicer

Address Line 1

Address Line 2

City, State Zip

Dear Lender/Servicer,

In an effort to ensure the integrity of the data that is reported to
NSLDS, I feel that a review of loans is necessary. There seems to be
many loans which we have on our system that have never been reported to
NSLDS by the lender/servicer as well as loans that are still showing as
being in an 'active' status though the guarantee on these loans took
place over twelve (12) years ago. It is my concern that status
discrepancies exist between our agency and yours creating the alarming
number of loans that fall into these categories. I know that, in most
cases, these discrepancies are simply loans that should have been
reported as paid-in-full or canceled but somehow the update in status
never took place- with your help these are an 'easy' fix. I am also
aware that the responsibility of reporting on some of these loans lies
with the servicer or new lender; however, the information that I have
does not indicate who that might be so your help in directing us is
critical. By working together, we can ensure that the information being
reported is correct and, at the same time, bring everyone into
compliance by getting unreported loans reported. This not only benefits
our agencies but our borrowers as well.

Enclosed you will find two (2) reports.\* One report (8\"x10\") is the
[NSLDS Unreported Loans Detail Report]{.underline}; the other (8
½\"x14\"), [NSLDS Query #10]{.underline}, a report of all loans reported
to NSLDS that have been open longer than the normal repayment period.
Instructions for working each of these reports have also been enclosed.
I would like to apologize for the size of the [NSLDS Unreported Loans
Detail Report]{.underline}. At this time, this is the only report
available that lists unreported loans; however, it not only lists loans
that have *never* been reported but loans that have previously been
reported but not reported for the last quarter. I understand that there
are many timing issues that can affect the reporting of a loan;
therefore, I am asking that you concentrate on the loans listed that
indicate that they have never been reported. (These are notated with an
"N/A" in the 'Last Reported' column on the report.)

I understand that for most this may seem like a huge undertaking but I
feel that the benefits are well worth the effort. I am in hopes that we
can get these issues resolved and the correct information reported by
**(enter proposed deadline date)**, allowing for a clean quarter-end. I
will be happy to assist you in any way possible, whether it be answering
a question, research (when possible) or helping you get information
reported. Please feel free to give me a call at **(enter 800 number)**
or locally at **(enter phone number)**. You may also contact me via
email at **(enter email address)** with any comments and/or questions.

Sincerely,

Name

Title

\*Some Lenders/Servicers did not have any loans that fell into the
criteria for the NSLDS Query #10; therefore, you may have only received
on report.

D. NSLDS UNREPORTED LOANS DETAIL REPORT

**(internal report)**

The Unreported Loans Detail Report identifies loans that have not been
reported in a given quarter or loans that have never been reported. This
report is formatted in guarantor, servicer and lender order.

When researching this report, as you identify discrepancies that need to
be corrected on the guarantor's system, you need to submit those changes
by using one of the following two options:

1\. If you currently use our tape format for reporting your regular
lender manifest submissions, you can report any updates through your
normal process.

2\. If you don't use our tape format for reporting changes to the
guarantor, or you can't trigger an automated record because this
information is no longer on your system, please report changes using the
appropriate guarantor forms.

The attached report is a slight variation of the NCHELP standard report.
Please do not program for our format if you already have the standard
available. Do refer to our instructions for placement of data to ensure
quick and accurate data entry.

Instructions for processing the Unreported Loans Detail Report in paper
format-

If the loan has been paid in full, use the code "PF" in the 'code'
column under the Lender Return heading.

If the loan has been paid in full by consolidation, use the code "PC" in
the 'code' column under the Lender Return heading.

If the loan has been transferred to a new lender, use the code "T" in
the 'code' column under the Lender Return Heading. Also, provide the
purchasing lender code in the column marked 'Purch Lender Code'.

If the loan is paid in full or transferred, please provide the effective
date in the column marked 'PIF/TRF/DTE' under the Lender Return heading.

If the loan is active, use the code "A" in the 'code' column under the
Lender Return heading. Please verify that these loans have been reported
on the NSLDS lender manifest. If they have, they are on the error file.

If the loan does not fall into any of the above categories, use the code
"O" (other) in the 'code' column under the Lender Return heading.

**Status Codes**: PF = Paid in Full; PC = Paid in Full by Consolidation;
T = Loan Transferred to Another Lender; A = Active Loan; O = Other

E. NSLDS QUERY #10 (Step 6)

The NSLDS Query #10 identifies loans that have been previously reported
to NSLDS that have been open longer than the normal repayment period.

When researching this report, as you identify discrepancies that need to
be corrected on the guarantor's system, you need to submit those changes
by using one of the following two options:

1\. If you currently use our tape format for reporting your regular
lender manifest submissions, you can report any updates through your
normal process.

2\. If you don't use our tape format for reporting changes to the
guarantor, or you can't trigger an automated record because this
information is no longer on your system, please report changes using the
appropriate guarantor forms.

Instructions for processing the NSLDS Query #10 in paper format-

If the loan has been paid in full, list the code "PF" to the left of the
status shown in the 'status' column on the report.

If the loan has been paid in full by consolidation, list the code "PC"
to the left of the status shown in the 'status' column on the report.

If the loan has been canceled, list the code "X" to the left of the
status shown in the 'status' column on the report.

If the loan has been transferred to a new lender, provide the purchasing
lender code in the 'servicer' column on the report.

If the loan is paid in full, canceled or transferred, please provide the
effective date to the left of the date shown in the 'status date' column
on the report.

If the loan is active, verify the status shown in the 'status' column as
well as the date shown in the 'status date' column on the report.

**Status Codes**: PF = Paid in Full; PC = Paid in Full by Consolidation;
X = Canceled

After completing this report, please return to:

Agency

Address Line 1

Address Line 2

City, State Zip

2\. Standard Queries

+---+--------+-----------------------------+--------------------------+
| * |        |                             |                          |
| * |        |                             |                          |
| * |        |                             |                          |
| A |        |                             |                          |
| V |        |                             |                          |
| A |        |                             |                          |
| I |        |                             |                          |
| L |        |                             |                          |
| A |        |                             |                          |
| B |        |                             |                          |
| L |        |                             |                          |
| E |        |                             |                          |
| G |        |                             |                          |
| A |        |                             |                          |
| Q |        |                             |                          |
| U |        |                             |                          |
| E |        |                             |                          |
| R |        |                             |                          |
| I |        |                             |                          |
| E |        |                             |                          |
| S |        |                             |                          |
| * |        |                             |                          |
| * |        |                             |                          |
| * |        |                             |                          |
+---+--------+-----------------------------+--------------------------+
| Q |        |                             |                          |
| u |        |                             |                          |
| e |        |                             |                          |
| r |        |                             |                          |
| i |        |                             |                          |
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| s |        |                             |                          |
| a |        |                             |                          |
| r |        |                             |                          |
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| d |        |                             |                          |
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| d |        |                             |                          |
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| d |        |                             |                          |
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| p |        |                             |                          |
| p |        |                             |                          |
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| d |        |                             |                          |
| f |        |                             |                          |
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| o |        |                             |                          |
| m |        |                             |                          |
| t |        |                             |                          |
| i |        |                             |                          |
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+---+--------+-----------------------------+--------------------------+
| * | **Re   | **Description**             | **Criteria**             |
| * | port** |                             |                          |
| N |        |                             |                          |
| o |        |                             |                          |
| . |        |                             |                          |
| * |        |                             |                          |
| * |        |                             |                          |
+---+--------+-----------------------------+--------------------------+
| 1 | Re     | Provide complete file of    | a\) CL, PL, RF, SF, SL,  |
|   | concil | all records on NSLDS        | SU loan types            |
|   | iation |                             |                          |
|   | File   | *Note: A full submittal     | b\) All records, open    |
|   |        | file should be processed    | and closed, where        |
|   |        | before producing the        | current GA code = GA     |
|   |        | reconciliation file. As     |                          |
|   |        | part of the full submittal  | c\) 640-byte tape format |
|   |        | file process, all prior     |                          |
|   |        | open errors will be closed  | ***Please call to        |
|   |        | by NSLDS.*                  | arrange a schedule.***   |
+---+--------+-----------------------------+--------------------------+
| 2 | Error  | Identify all open errors on | a\) Error status = O     |
|   |        | NSLDS                       |                          |
|   | File   |                             | b\) Fields included:     |
|   |        |                             | Student SSN, DOB, First  |
|   |        |                             | name, School code, Date  |
|   |        |                             | guaranteed, PLUS SSN,    |
|   |        |                             | Loan type, Error code,   |
|   |        |                             | Field code, Date         |
|   |        |                             | resolved, GA, Date       |
|   |        |                             | submitted, Indicator of  |
|   |        |                             | separate loan, source,   |
|   |        |                             | record type              |
+---+--------+-----------------------------+--------------------------+
| 3 | Rol    | Identify loans suspected of | a\) CL, PL, RF, SF, SL,  |
|   | led-up | being rolled-up and         | SU loan types            |
|   | Loans  |                             |                          |
|   |        | reported to NSLDS at the    | b\) DA, FB, ID, PC, PF,  |
|   |        | account level               | RF, RP, UI statuses      |
|   |        |                             |                          |
|   |        |                             | c\) Must have multiple   |
|   |        |                             | loans                    |
|   |        |                             |                          |
|   |        |                             | d\) OPB \>= twice        |
|   |        |                             | guaranty amount for one  |
|   |        |                             | loan in account          |
|   |        |                             |                          |
|   |        |                             | e\) \"Twice\" loan must  |
|   |        |                             | have current OPB date    |
|   |        |                             |                          |
|   |        |                             | f\) OPB date =           |
|   |        |                             | disbursement date on     |
|   |        |                             | other loans              |
+---+--------+-----------------------------+--------------------------+
| 4 | Unpaid | Identify loans that may     | a\) Select all loans for |
|   |        | have been consolidated but  | student with at least    |
|   | Unde   |                             | one CL loan not in CA    |
|   | rlying | have an open status on      | status                   |
|   |        | NSLDS                       |                          |
|   | Loans  |                             | b\) Retrieve CL loans    |
|   |        |                             | regardless of GA         |
|   |        |                             |                          |
|   |        |                             | c\) Retrieve underlying  |
|   |        |                             | loans only for specified |
|   |        |                             | GA                       |
|   |        |                             |                          |
|   |        |                             | d\) RF, SF, SL, SU       |
|   |        |                             | underlying loan types    |
|   |        |                             |                          |
|   |        |                             | e\) Underlying loan      |
|   |        |                             | statuses CA, DP, PC, PF  |
|   |        |                             | excluded                 |
|   |        |                             |                          |
|   |        |                             | f\) Guaranty date of     |
|   |        |                             | underlying loans \<      |
|   |        |                             | guaranty date of CL loan |
|   |        |                             |                          |
|   |        |                             | g\) OPB date of          |
|   |        |                             | underlying loans \> 150  |
|   |        |                             | days old                 |
+---+--------+-----------------------------+--------------------------+
|   |        |                             |                          |
+---+--------+-----------------------------+--------------------------+
|   |        |                             |                          |
+---+--------+-----------------------------+--------------------------+

+---+----------+---+--------------------------+--------------------------+
| 5 | Su       |   | Identify accounts that   | a\) CL, PL, RF, SF, SL,  |
|   | brogated |   | may have been            | SU loan types            |
|   |          |   | transferred to Debt      |                          |
|   | Loans    |   | Collections but all      | b\) GA-held statuses:    |
|   |          |   | loans in account may not | BK, DB, DL, DO, DT, DU,  |
|   |          |   | have been transferred on | DX                       |
|   |          |   | NSLDS.                   |                          |
|   |          |   |                          | c\) OPB date \> 150 days |
|   |          |   |                          | old                      |
|   |          |   |                          |                          |
|   |          |   |                          | d\) One loan in account  |
|   |          |   |                          | subrogated to DMCS (GA   |
|   |          |   |                          | 555)                     |
|   |          |   |                          |                          |
|   |          |   |                          | e\) Claim paid to        |
|   |          |   |                          | lender, no repurchase    |
+---+----------+---+--------------------------+--------------------------+
| 6 | OPB Not  | I |                          | a\) CL, PL, RF, SF, SL,  |
|   |          | d |                          | SU loan types            |
|   | Updated  | e |                          |                          |
|   |          | n |                          | b\) All open statuses:   |
|   |          | t |                          | BK, **DA**, DB, DL, DO,  |
|   |          | i |                          | DT, DU, DX, **FB, ID,    |
|   |          | f |                          | RP**                     |
|   |          | y |                          |                          |
|   |          | o |                          | c\) OPB date \> 150 days |
|   |          | p |                          | old                      |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | l |                          |                          |
|   |          | o |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | v |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | o |                          |                          |
|   |          | t |                          |                          |
|   |          | b |                          |                          |
|   |          | e |                          |                          |
|   |          | e |                          |                          |
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|   |          | p |                          |                          |
|   |          | d |                          |                          |
|   |          | a |                          |                          |
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|   |          | t |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | d |                          |                          |
|   |          | i |                          |                          |
|   |          | n |                          |                          |
|   |          | g |                          |                          |
|   |          | P |                          |                          |
|   |          | r |                          |                          |
|   |          | i |                          |                          |
|   |          | n |                          |                          |
|   |          | c |                          |                          |
|   |          | i |                          |                          |
|   |          | p |                          |                          |
|   |          | a |                          |                          |
|   |          | l |                          |                          |
|   |          | B |                          |                          |
|   |          | a |                          |                          |
|   |          | l |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | c |                          |                          |
|   |          | e |                          |                          |
|   |          | ( |                          |                          |
|   |          | O |                          |                          |
|   |          | P |                          |                          |
|   |          | B |                          |                          |
|   |          | ) |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| 7 | Open     | I |                          | a\) CL, PL, RF, SF, SL,  |
|   | Loans    | d |                          | SU loan types            |
|   | with     | e |                          |                          |
|   |          | n |                          | b\) All open statuses:   |
|   | Zero     | t |                          | BK, **DA**, DB, DL, DO,  |
|   | Balances | i |                          | DT, DU, DX, **FB, ID,    |
|   |          | f |                          | RP**                     |
|   |          | y |                          |                          |
|   |          | l |                          | c\) OPB + Interest +     |
|   |          | o |                          | Fees = 0                 |
|   |          | a |                          |                          |
|   |          | n |                          | d\) Period begin date \> |
|   |          | s |                          | 180 days old             |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | v |                          |                          |
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|   |          | i |                          |                          |
|   |          | p |                          |                          |
|   |          | a |                          |                          |
|   |          | l |                          |                          |
|   |          | , |                          |                          |
|   |          | i |                          |                          |
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|   |          | e |                          |                          |
|   |          | e |                          |                          |
|   |          | b |                          |                          |
|   |          | a |                          |                          |
|   |          | l |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | c |                          |                          |
|   |          | e |                          |                          |
|   |          | s |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| 8 | Old      | I |                          | a\) PL, RF, SF, SL, SU   |
|   | Loans    | d |                          | loan types               |
|   |          | e |                          |                          |
|   | *Held by | n |                          | b\) GA-held statuses:    |
|   | GA*      | t |                          | BK, DB, DL, DO, DT, DU,  |
|   |          | i |                          | DX                       |
|   |          | f |                          |                          |
|   |          | y |                          | c\) Claim paid to        |
|   |          | \ |                          | lender, no repurchase    |
|   |          | ' |                          |                          |
|   |          | n |                          | d\) Claim paid date \>   |
|   |          | e |                          | 365 days old             |
|   |          | g |                          |                          |
|   |          | l |                          | e\) One loan in account  |
|   |          | e |                          | entered repayment \> 12  |
|   |          | c |                          | years ago                |
|   |          | t |                          |                          |
|   |          | e |                          |                          |
|   |          | d |                          |                          |
|   |          | \ |                          |                          |
|   |          | ' |                          |                          |
|   |          | l |                          |                          |
|   |          | o |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | v |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | o |                          |                          |
|   |          | t |                          |                          |
|   |          | b |                          |                          |
|   |          | e |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | u |                          |                          |
|   |          | p |                          |                          |
|   |          | d |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | e |                          |                          |
|   |          | d |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| * | **Old    | * |                          | **a) PL, RF, SF, SL, SU  |
| * | Loans**  | * |                          | loan types**             |
| 9 |          | I |                          |                          |
| * | ***Held  | d |                          | **b) Lender-held         |
| * | by       | e |                          | statuses: DA, FB, ID,    |
|   | lender / | n |                          | RP**                     |
|   | ser      | t |                          |                          |
|   | vicer*** | i |                          | **c) One loan in account |
|   |          | f |                          | entered repayment \> 12  |
|   |          | y |                          | years ago**              |
|   |          | \ |                          |                          |
|   |          | ' |                          | **d) OPB date \> 1 year  |
|   |          | n |                          | old**                    |
|   |          | e |                          |                          |
|   |          | g |                          |                          |
|   |          | l |                          |                          |
|   |          | e |                          |                          |
|   |          | c |                          |                          |
|   |          | t |                          |                          |
|   |          | e |                          |                          |
|   |          | d |                          |                          |
|   |          | \ |                          |                          |
|   |          | ' |                          |                          |
|   |          | l |                          |                          |
|   |          | o |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | v |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | o |                          |                          |
|   |          | t |                          |                          |
|   |          | b |                          |                          |
|   |          | e |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | u |                          |                          |
|   |          | p |                          |                          |
|   |          | d |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | e |                          |                          |
|   |          | d |                          |                          |
|   |          | * |                          |                          |
|   |          | * |                          |                          |
+---+----------+---+--------------------------+--------------------------+
|   |          |   |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| 1 | Loans    | I |                          | a\) CL, PL, RF, SF, SL,  |
| 0 | Open     | d |                          | SU loan types            |
|   |          | e |                          |                          |
|   | \> 15    | n |                          | b\) All open statuses:   |
|   | Years    | t |                          | BK, **DA,** DB, DL, DO,  |
|   |          | i |                          | DT, DU, DX, **FB, ID,    |
|   |          | f |                          | RP**                     |
|   |          | y |                          |                          |
|   |          | l |                          | c\) Guaranty date \> 15  |
|   |          | o |                          | years ago                |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | v |                          |                          |
|   |          | e |                          |                          |
|   |          | b |                          |                          |
|   |          | e |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | o |                          |                          |
|   |          | p |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | l |                          |                          |
|   |          | o |                          |                          |
|   |          | n |                          |                          |
|   |          | g |                          |                          |
|   |          | e |                          |                          |
|   |          | r |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | o |                          |                          |
|   |          | r |                          |                          |
|   |          | m |                          |                          |
|   |          | a |                          |                          |
|   |          | l |                          |                          |
|   |          | r |                          |                          |
|   |          | e |                          |                          |
|   |          | p |                          |                          |
|   |          | a |                          |                          |
|   |          | y |                          |                          |
|   |          | m |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | t |                          |                          |
|   |          | p |                          |                          |
|   |          | e |                          |                          |
|   |          | r |                          |                          |
|   |          | i |                          |                          |
|   |          | o |                          |                          |
|   |          | d |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| 1 | No       | I |                          | a\) CL, PL, RF, SF, SL,  |
| 1 |          | d |                          | SU loan types            |
|   | Disbu    | e |                          |                          |
|   | rsements | n |                          | b\) All open statuses:   |
|   |          | t |                          | BK, **DA**, DB, DL, DO,  |
|   |          | i |                          | DT, DU, DX, **FB, ID,    |
|   |          | f |                          | RP**                     |
|   |          | y |                          |                          |
|   |          | l |                          | c\) Total disbursements  |
|   |          | o |                          | = \$0                    |
|   |          | a |                          |                          |
|   |          | n |                          | d\) Loan period end date |
|   |          | s |                          | \> 120 days old          |
|   |          | w |                          |                          |
|   |          | i |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | n |                          |                          |
|   |          | o |                          |                          |
|   |          | d |                          |                          |
|   |          | i |                          |                          |
|   |          | s |                          |                          |
|   |          | b |                          |                          |
|   |          | u |                          |                          |
|   |          | r |                          |                          |
|   |          | s |                          |                          |
|   |          | e |                          |                          |
|   |          | m |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | t |                          |                          |
|   |          | d |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | a |                          |                          |
|   |          | o |                          |                          |
|   |          | n |                          |                          |
|   |          | N |                          |                          |
|   |          | S |                          |                          |
|   |          | L |                          |                          |
|   |          | D |                          |                          |
|   |          | S |                          |                          |
|   |          | . |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| 1 | Rep      | I |                          | a\) PL, RF, SF, SL, SU   |
| 2 | urchased | d |                          | loan types               |
|   |          | e |                          |                          |
|   | Loans    | n |                          | b\) Lender-held          |
|   |          | t |                          | statuses: **DA, FB, ID,  |
|   |          | i |                          | RP**                     |
|   |          | f |                          |                          |
|   |          | y |                          | c\) Claim paid to        |
|   |          | l |                          | lender, no repurchase    |
|   |          | o |                          |                          |
|   |          | a |                          | d\) OPB date \> 150 days |
|   |          | n |                          | old                      |
|   |          | s |                          |                          |
|   |          | h |                          |                          |
|   |          | e |                          |                          |
|   |          | l |                          |                          |
|   |          | d |                          |                          |
|   |          | b |                          |                          |
|   |          | y |                          |                          |
|   |          | l |                          |                          |
|   |          | e |                          |                          |
|   |          | n |                          |                          |
|   |          | d |                          |                          |
|   |          | e |                          |                          |
|   |          | r |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | m |                          |                          |
|   |          | a |                          |                          |
|   |          | y |                          |                          |
|   |          | b |                          |                          |
|   |          | e |                          |                          |
|   |          | m |                          |                          |
|   |          | i |                          |                          |
|   |          | s |                          |                          |
|   |          | s |                          |                          |
|   |          | i |                          |                          |
|   |          | n |                          |                          |
|   |          | g |                          |                          |
|   |          | r |                          |                          |
|   |          | e |                          |                          |
|   |          | p |                          |                          |
|   |          | u |                          |                          |
|   |          | r |                          |                          |
|   |          | c |                          |                          |
|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | s |                          |                          |
|   |          | e |                          |                          |
|   |          | d |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | a |                          |                          |
|   |          | o |                          |                          |
|   |          | n |                          |                          |
|   |          | N |                          |                          |
|   |          | S |                          |                          |
|   |          | L |                          |                          |
|   |          | D |                          |                          |
|   |          | S |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| 1 | OPB      | I |                          | a\) CL, PL, RF, SF, SL,  |
| 3 | Twice    | d |                          | SU loan types            |
|   |          | e |                          |                          |
|   | Guaranty | n |                          | b\) All open statuses:   |
|   | Amount   | t |                          | BK, DA, DB, DL, DO, DT,  |
|   |          | i |                          | DU, DX, FB, ID, RP       |
|   |          | f |                          |                          |
|   |          | y |                          | c\) OPB \>= 2 times      |
|   |          | l |                          | guaranty amount          |
|   |          | o |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | s |                          |                          |
|   |          | w |                          |                          |
|   |          | i |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
|   |          | o |                          |                          |
|   |          | u |                          |                          |
|   |          | t |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | d |                          |                          |
|   |          | i |                          |                          |
|   |          | n |                          |                          |
|   |          | g |                          |                          |
|   |          | p |                          |                          |
|   |          | r |                          |                          |
|   |          | i |                          |                          |
|   |          | n |                          |                          |
|   |          | c |                          |                          |
|   |          | i |                          |                          |
|   |          | p |                          |                          |
|   |          | a |                          |                          |
|   |          | l |                          |                          |
|   |          | b |                          |                          |
|   |          | a |                          |                          |
|   |          | l |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | c |                          |                          |
|   |          | e |                          |                          |
|   |          | s |                          |                          |
|   |          | i |                          |                          |
|   |          | n |                          |                          |
|   |          | e |                          |                          |
|   |          | x |                          |                          |
|   |          | c |                          |                          |
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|   |          | s |                          |                          |
|   |          | s |                          |                          |
|   |          | o |                          |                          |
|   |          | f |                          |                          |
|   |          | l |                          |                          |
|   |          | o |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | a |                          |                          |
|   |          | m |                          |                          |
|   |          | o |                          |                          |
|   |          | u |                          |                          |
|   |          | n |                          |                          |
|   |          | t |                          |                          |
|   |          |   |                          |                          |
|   |          | + |                          |                          |
|   |          | c |                          |                          |
|   |          | c |                          |                          |
|   |          | a |                          |                          |
|   |          | p |                          |                          |
|   |          | i |                          |                          |
|   |          | t |                          |                          |
|   |          | a |                          |                          |
|   |          | l |                          |                          |
|   |          | i |                          |                          |
|   |          | z |                          |                          |
|   |          | e |                          |                          |
|   |          | d |                          |                          |
|   |          | i |                          |                          |
|   |          | n |                          |                          |
|   |          | t |                          |                          |
|   |          | e |                          |                          |
|   |          | r |                          |                          |
|   |          | e |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | ( |                          |                          |
|   |          | \ |                          |                          |
|   |          | * |                          |                          |
|   |          | ) |                          |                          |
|   |          |   |                          |                          |
|   |          | * |                          |                          |
|   |          | ( |                          |                          |
|   |          | \ |                          |                          |
|   |          | * |                          |                          |
|   |          | e |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | i |                          |                          |
|   |          | m |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | e |                          |                          |
|   |          | d |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | d |                          |                          |
|   |          | a |                          |                          |
|   |          | r |                          |                          |
|   |          | d |                          |                          |
|   |          | a |                          |                          |
|   |          | m |                          |                          |
|   |          | o |                          |                          |
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|   |          | n |                          |                          |
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|   |          | ) |                          |                          |
|   |          | * |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| 1 | P        | I |                          | ***Note: This query must |
| 4 | otential | d |                          | be tailored to           |
|   |          | e |                          | individual GA needs.***  |
|   | D        | n |                          |                          |
|   | uplicate | t |                          | ***Please call to        |
|   | Loans    | i |                          | discuss your specific    |
|   |          | f |                          | situation.***            |
|   |          | y |                          |                          |
|   |          | l |                          | Matches on student       |
|   |          | o |                          | number (# & sequence #), |
|   |          | a |                          | loan type, guaranty      |
|   |          | n |                          | date,                    |
|   |          | s |                          |                          |
|   |          | t |                          | OPEID, guaranty amount,  |
|   |          | h |                          | and PLUS borrower (# &   |
|   |          | a |                          | sequence #).             |
|   |          | t |                          |                          |
|   |          | o |                          |                          |
|   |          | c |                          |                          |
|   |          | c |                          |                          |
|   |          | u |                          |                          |
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|   |          | h |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | o |                          |                          |
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|   |          | c |                          |                          |
|   |          | e |                          |                          |
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|   |          | N |                          |                          |
|   |          | S |                          |                          |
|   |          | L |                          |                          |
|   |          | D |                          |                          |
|   |          | S |                          |                          |
|   |          |   |                          |                          |
|   |          | \ |                          |                          |
|   |          | - |                          |                          |
|   |          | w |                          |                          |
|   |          | i |                          |                          |
|   |          | t |                          |                          |
|   |          | h |                          |                          |
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|   |          | n |                          |                          |
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|   |          | h |                          |                          |
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|   |          | a |                          |                          |
|   |          | m |                          |                          |
|   |          | e |                          |                          |
|   |          | G |                          |                          |
|   |          | A |                          |                          |
|   |          |   |                          |                          |
|   |          | \ |                          |                          |
|   |          | - |                          |                          |
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|   |          | n |                          |                          |
|   |          | G |                          |                          |
|   |          | A |                          |                          |
|   |          | s |                          |                          |
|   |          |   |                          |                          |
|   |          | \ |                          |                          |
|   |          | - |                          |                          |
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|   |          | r |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | o |                          |                          |
|   |          | E |                          |                          |
|   |          | C |                          |                          |
|   |          | M |                          |                          |
|   |          | C |                          |                          |
|   |          |   |                          |                          |
|   |          | \ |                          |                          |
|   |          | - |                          |                          |
|   |          | s |                          |                          |
|   |          | u |                          |                          |
|   |          | b |                          |                          |
|   |          | r |                          |                          |
|   |          | o |                          |                          |
|   |          | g |                          |                          |
|   |          | a |                          |                          |
|   |          | t |                          |                          |
|   |          | i |                          |                          |
|   |          | o |                          |                          |
|   |          | n |                          |                          |
|   |          | ' |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
|   |          | o |                          |                          |
|   |          | E |                          |                          |
|   |          | D |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| * | Partner  | G |                          | a\) CL, PL, RF, SF, SL,  |
| * | Services | e |                          | SU loan types            |
| * |          | n |                          |                          |
| 1 | \"S      | e |                          | b\) Lender-held          |
| 5 | amples\" | r |                          | statuses: DA, FB, ID, RP |
| * |          | a |                          |                          |
| * | File     | t |                          | c\) Maturity date \<     |
| * |          | e |                          | 12/1/86                  |
|   |          | f |                          |                          |
|   |          | u |                          | d\) OLD Loans: OPB date  |
|   |          | l |                          | \<= 1/1/95               |
|   |          | l |                          |                          |
|   |          | f |                          | e\) ROLLED Loans: OPB    |
|   |          | i |                          | date \> 1/1/95           |
|   |          | l |                          |                          |
|   |          | e |                          |                          |
|   |          | o |                          |                          |
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|   |          | D |                          |                          |
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|   |          | P |                          |                          |
|   |          | B |                          |                          |
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|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | g |                          |                          |
|   |          | e |                          |                          |
|   |          | s |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| * | NO       | G |                          | a\) CL, PL, RF, SF, SL,  |
| * |          | e |                          | SU loan types            |
| * | Provider | n |                          |                          |
| 1 |          | e |                          | b\) Selected statuses    |
| 6 | ID       | r |                          |                          |
| * |          | a |                          | c\) Provider ID is blank |
| * |          | t |                          |                          |
| * |          | e |                          |                          |
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|   |          | a |                          |                          |
|   |          | v |                          |                          |
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|   |          | a |                          |                          |
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|   |          | r |                          |                          |
|   |          | I |                          |                          |
|   |          | D |                          |                          |
|   |          | : |                          |                          |
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|   |          |   |                          |                          |
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|   |          | ; |                          |                          |
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|   |          | r |                          |                          |
|   |          |   |                          |                          |
|   |          | C |                          |                          |
|   |          | l |                          |                          |
|   |          | o |                          |                          |
|   |          | s |                          |                          |
|   |          | e |                          |                          |
|   |          | d |                          |                          |
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|   |          | n |                          |                          |
|   |          | l |                          |                          |
|   |          | y |                          |                          |
|   |          | , |                          |                          |
|   |          |   |                          |                          |
|   |          | P |                          |                          |
|   |          | L |                          |                          |
|   |          | E |                          |                          |
|   |          | A |                          |                          |
|   |          | S |                          |                          |
|   |          | E |                          |                          |
|   |          | S |                          |                          |
|   |          | P |                          |                          |
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|   |          | C |                          |                          |
|   |          | I |                          |                          |
|   |          | F |                          |                          |
|   |          | Y |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| * | Top 10   | R |                          | *Same as benchmark       |
| * |          | u |                          | report*                  |
| * | Error    | n |                          |                          |
| 1 | Report   | T |                          | *Run immediately after   |
| 7 |          | o |                          | most recent submission   |
| * |          | p |                          | is processed*            |
| * |          | 1 |                          |                          |
| * |          | 0 |                          |                          |
|   |          | E |                          |                          |
|   |          | r |                          |                          |
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|   |          | o |                          |                          |
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|   |          | q |                          |                          |
|   |          | u |                          |                          |
|   |          | e |                          |                          |
|   |          | s |                          |                          |
|   |          | t |                          |                          |
+---+----------+---+--------------------------+--------------------------+
| * | Full     | P |                          | a\) All errors in most   |
| * |          | r |                          | recent submission        |
| * | Error    | o |                          |                          |
| 1 |          | d |                          | b\) Field, Error code,   |
| 8 | Count    | u |                          | \# of errors             |
| * |          | c |                          |                          |
| * |          | e |                          |                          |
| * |          | r |                          |                          |
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|   |          | f |                          |                          |
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|   |          | o |                          |                          |
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|   |          | s |                          |                          |
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|   |          | b |                          |                          |
|   |          | y |                          |                          |
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|   |          | l |                          |                          |
|   |          | d |                          |                          |
|   |          | a |                          |                          |
|   |          | n |                          |                          |
|   |          | d |                          |                          |
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|   |          | r |                          |                          |
|   |          | r |                          |                          |
|   |          | o |                          |                          |
|   |          | r |                          |                          |
|   |          | c |                          |                          |
|   |          | o |                          |                          |
|   |          | d |                          |                          |
|   |          | e |                          |                          |
+---+----------+---+--------------------------+--------------------------+

3\. Other NSLDS Reports

The following are descriptions of other NSLDS reports. Before a report
can be released to a guaranty agency, Partner Services staff must purge
loans identified as insured by another guaranty agency. The file layouts
for these reports are in the NSLDS User Documentation manual.

**APR001 Report Request - P070 Report Output.** This request generates
all loans whose first disbursement occurs between two dates by the
original lender. It gives a loan status but does not indicate a date or
the current holder of the loan. It can be requested through a regional
office. It can also be requested for loans originated at a particular
school. It may have limited utility for NSLDS but when appended to the
P153 report can tie a loan's initial disbursement to the current
information in P153.

**APR003 Report Request -- P074 Report Output.** This report gives a
smaller file of loan status information about the current lender. It
reports the Outstanding Principal Balance, Outstanding Interest Balance,
Interest Rate, and Loan Status but does not give a date field for any of
these transactions. It also reports the original school.

**APR028 Report Request -- P153 Report Output.** This request generates
all loans guaranteed between two dates and held by the current holder.
It gives service, current holder, outstanding balances, last
disbursement, and current status dates, among other fields. It does not
give the initial disbursement date. For loans paid in full or not
otherwise active it still reports the last lender holder. Unlike the
other reports listed above it can give a much larger file since the only
limiting criteria is a Loan Guaranty Begin and End Date.

4\. NSLDS Codes

NSLDS Codes relevant to verifying lender held data are minimal. A lender
is responsible for a loan only if the loan status signifies In School or
Grace, in Repayment, in Deferment, or in Forbearance. It is also
responsible for transmitting information if it receives the final
payment and the loan is paid in full or paid by a consolidation. All
other status codes are determined by the guaranty agency. The following
table is an abbreviated list of codes used by NSLDS that might be most
relevant when comparing lender information to NSLDS, particularly when
using queries from the APR001, APR003, and APR028:

  --------- ----- ---------------------------------------------------------
  Current   New   

  AE        AE    Assigned to U.S. Department of Education

  BC        BC    Bankruptcy Claim, Discharged

  BK        BK    Bankruptcy Claim, Active

  CA        CA    Cancelled

  DA        DA    Deferred

  DA        IP    In Post-Deferment Grace

  DB        DB    Defaulted, Then Bankruptcy, Active, Chapter 13

  DC        DC    Defaulted, Compromise

  DD        DD    Defaulted, Then Died

  DE        DE    Death

  DI        DI    Disability

  DK        DK    Defaulted, Then Bankruptcy, Discharged, Chapter 13

  DL        DL    Defaulted, In Litigation

  DO        DO    Defaulted, Then Bankrupt, Active, Other

  DP        DR    Defaulted Loan Included in Roll-Up Loan

  DP        DP    Defaulted, Paid in Full

  DS        DS    Defaulted, Then Disabled

  DT        DT    Defaulted, Collection Terminated

  DU        \--   Defaulted, Unresolved

  DU        DF    Defaulted, Unresolved

  DU        DZ    Defaulted, 6 Consecutive Payments, Then Missed Payment

  DW        DW    Defaulted, Write-Off

  DX        \--   Defaulted, 6 Consecutive Payments

  DX        XD    Defaulted, 6 Consecutive Payments

  FB        FB    Forbearance

  ID        N/A   In School or Grace Period

  ID        IA    Loan Originated

  ID        IG    In Grace Period

  ID        IM    In Military Grace

  OD        OD    Defaulted, Then Bankrupt, Discharged, Other

  PC        \--   Paid in Full Through Consolidation

  PC        DN    Defaulted, Then Paid in Full Through Consolidation Loan

  PC        PN    Non-Defaulted, Then Paid in Full Through Consolidation
                  Loan

  PF        CS    Closed School Discharge

  PF        FC    False Certification Discharge

  PF        PF    Paid in Full

  RF        RF    Refinanced

  RP        RP    In Repayment

  RP        PM    Presumed Paid in Full

  UI        \--   Unreinsured

  UI        UA    Temporarily Uninsured, No Default Claim Requested

  UI        UB    Temporarily Uninsured/Unreinsured, Default Claim Denied

  UI        UC    Permanently Uninsured/Unreinsured, Default Claim Denied

  UI        UD    Permanently Uninsured/Unreinsured, No Default Claim
                  Request

  UI        AL    Abandoned Loan
  --------- ----- ---------------------------------------------------------

5\. Contact Us

[Review Guide Content]{.underline}: Roberta Russo, Director, Partner
Services--Northern Rgn

\(312\) 886-8768, Email: <roberta.russo@ed.gov>

> -or-

Ann Maria Fusco, Director, Partner Services--Eastern Rgn

\(212\) 264-8143, Email <ann.maria.fusco@ed.gov>

[ED Regional Computer Specialists]{.underline}

  ------------------- ----------------- --------------- -----------------------
  **Information       **City and        **Telephone**   **Email**
  Technology          Region**                          
  Specialist**                                          

  Paul Sullivan       Boston - Eastern  617.223.9340    paul.sullivan@ed.gov

  Mike Duffin         Chicago -         312.886.4459    michael.duffin@ed.gov
                      Northern                          

  \*\*                Dallas - Southern                 

  Ben Chiu            San Francisco -   415.556.4100    ben.chiu@ed.gov
                      Western                           
  ------------------- ----------------- --------------- -----------------------

Custom Queries and Systems Reports

  ------------- -------------------- -------------- -----------------------
  Alison        Raytheon E-Systems   703.560.5000   
  Coventry                           extension 3030 

  ------------- -------------------- -------------- -----------------------

# ATTACHMENT C - LAP/LaRS CROSSWALK

This document provides a crosswalk of the data elements from the
existing 799 form to the new Lender Application (LAP), Lender Reporting
System (LaRS) application and the File Transfer Record Layout. Each
section of the 799 Form is documented, and traced to its corresponding
page or section in LAP and/or LaRS. The Comments section indicates any
substantial differences in names, numbers, or column order between the
799 Form and the new applications. The Lender Participant Questionnaire
(LPQ) has not been mapped to the LAP or the LaRS in this version of the
crosswalk. There are some new LaRS and File Transfer screens that
contain data elements that do not correspond to any existing 799
sections.

# 

Crosswalk

+----------------+---+-------+---+-----------+---+-------------------------------+
| **799          |   | *     |   | **File    |   | **Comments**                  |
| Section**      |   | *LaRS |   | Transfer  |   |                               |
|                |   | Scr   |   | Record**  |   |                               |
|                |   | een** |   |           |   |                               |
+================+===+=======+===+===========+===+===============================+
| Part I:        |   |       |   |           |   |                               |
| Identification |   |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Item 1. Lender | P |       | L |           | N |                               |
| Identification | r |       | e |           | o |                               |
| Number (LID),  | o |       | n |           | t |                               |
| Lender Name,   | f |       | d |           | e |                               |
| and Address    | i |       | e |           | : |                               |
|                | l |       | r |           |   |                               |
|                | e |       | I |           | - |                               |
|                | P |       | d |           | I |                               |
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|                |   |       | i |           | 1 |                               |
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|                |   |       |   |           | S |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | i |                               |
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|                |   |       |   |           | e |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Item 2.        | P |       | C |           | N |                               |
| Servicer Name  | r |       | a |           | o |                               |
| and Address,   | o |       | p |           | t |                               |
| if applicable  | f |       | t |           | e |                               |
|                | i |       | u |           | : |                               |
|                | l |       | r |           |   |                               |
|                | e |       | e |           | - |                               |
|                | P |       | d |           | I |                               |
|                | a |       | i |           | t |                               |
|                | g |       | n |           | e |                               |
|                | e |       | L |           | m |                               |
|                |   |       | a |           | 2 |                               |
|                |   |       | R |           | \ |                               |
|                |   |       | S |           | " |                               |
|                |   |       | p |           | S |                               |
|                |   |       | r |           | e |                               |
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|                |   |       | f |           | v |                               |
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|                |   |       | l |           | c |                               |
|                |   |       | e |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | N |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | , |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | p |                               |
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|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | 7 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | 9 |                               |
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|                |   |       |   |           | n |                               |
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|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | N |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | U |                               |
|                |   |       |   |           | s |                               |
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|                |   |       |   |           | r |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | r |                               |
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|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | e |                               |
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|                |   |       |   |           | i |                               |
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|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           |   |                               |
|                |   |       |   |           | - |                               |
|                |   |       |   |           | T |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | i |                               |
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|                |   |       |   |           | r |                               |
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|                |   |       |   |           | f |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
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|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Item 3.        | P |       | C |           | N |                               |
| Employer       | r |       | a |           | o |                               |
| Identification | o |       | p |           | t |                               |
| Number         | f |       | t |           | e |                               |
|                | i |       | u |           | : |                               |
|                | l |       | r |           |   |                               |
|                | e |       | e |           | - |                               |
|                | P |       | d |           | I |                               |
|                | a |       | i |           | t |                               |
|                | g |       | n |           | e |                               |
|                | e |       | L |           | m |                               |
|                |   |       | a |           | 3 |                               |
|                |   |       | R |           | \ |                               |
|                |   |       | S |           | " |                               |
|                |   |       | p |           | E |                               |
|                |   |       | r |           | m |                               |
|                |   |       | o |           | p |                               |
|                |   |       | f |           | l |                               |
|                |   |       | i |           | o |                               |
|                |   |       | l |           | y |                               |
|                |   |       | e |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | I |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | N |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | 7 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | N |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | U |                               |
|                |   |       |   |           | s |                               |
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|                |   |       |   |           | r |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | \ |                               |
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|                |   |       |   |           | A |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           |   |                               |
|                |   |       |   |           | - |                               |
|                |   |       |   |           | T |                               |
|                |   |       |   |           | h |                               |
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|                |   |       |   |           | S |                               |
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|                |   |       |   |           | " |                               |
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|                |   |       |   |           | f |                               |
|                |   |       |   |           | i |                               |
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|                |   |       |   |           | P |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
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|                |   |       |   |           | a |                               |
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|                |   |       |   |           | h |                               |
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|                |   |       |   |           | \ |                               |
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|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | y |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | , |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Item 4.        | P |       | C |           | N |                               |
| Routing Number | r |       | a |           | o |                               |
|                | o |       | p |           | t |                               |
|                | f |       | t |           | e |                               |
|                | i |       | u |           | : |                               |
|                | l |       | r |           |   |                               |
|                | e |       | e |           | - |                               |
|                | P |       | d |           | I |                               |
|                | a |       | i |           | t |                               |
|                | g |       | n |           | e |                               |
|                | e |       | L |           | m |                               |
|                |   |       | a |           | 4 |                               |
|                |   |       | R |           | \ |                               |
|                |   |       | S |           | " |                               |
|                |   |       | p |           | R |                               |
|                |   |       | r |           | o |                               |
|                |   |       | o |           | u |                               |
|                |   |       | f |           | t |                               |
|                |   |       | i |           | i |                               |
|                |   |       | l |           | n |                               |
|                |   |       | e |           | g |                               |
|                |   |       |   |           | N |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | 7 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | B |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | k |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | I |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           |   |                               |
|                |   |       |   |           | - |                               |
|                |   |       |   |           | D |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | y |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | B |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | k |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | I |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | F |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | H |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | D |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | k |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Item 5.        | P |       | C |           | N |                               |
| Account Number | r |       | a |           | o |                               |
| for Deposit    | o |       | p |           | t |                               |
|                | f |       | t |           | e |                               |
|                | i |       | u |           | : |                               |
|                | l |       | r |           |   |                               |
|                | e |       | e |           | - |                               |
|                | P |       | d |           | I |                               |
|                | a |       | i |           | t |                               |
|                | g |       | n |           | e |                               |
|                | e |       | L |           | m |                               |
|                |   |       | a |           | 5 |                               |
|                |   |       | R |           | \ |                               |
|                |   |       | S |           | " |                               |
|                |   |       | p |           | A |                               |
|                |   |       | r |           | c |                               |
|                |   |       | o |           | c |                               |
|                |   |       | f |           | o |                               |
|                |   |       | i |           | u |                               |
|                |   |       | l |           | n |                               |
|                |   |       | e |           | t |                               |
|                |   |       |   |           | N |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | D |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | 7 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | B |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | k |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | I |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           |   |                               |
|                |   |       |   |           | - |                               |
|                |   |       |   |           | D |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | y |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | B |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | k |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | I |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | F |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | H |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | D |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | k |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Item 6. Year   | C |       | L |           |   |                               |
| and Quarter    | r |       | a |           |   |                               |
| Ending         | e |       | R |           |   |                               |
| (Complete both | a |       | S |           |   |                               |
| fields)        | t |       | R |           |   |                               |
|                | e |       | e |           |   |                               |
|                | N |       | p |           |   |                               |
|                | e |       | o |           |   |                               |
|                | w |       | r |           |   |                               |
|                | L |       | t |           |   |                               |
|                | a |       | D |           |   |                               |
|                | R |       | e |           |   |                               |
|                | S |       | t |           |   |                               |
|                |   |       | a |           |   |                               |
|                | - |       | i |           |   |                               |
|                | \ |       | l |           |   |                               |
|                | " |       | R |           |   |                               |
|                | Y |       | e |           |   |                               |
|                | e |       | c |           |   |                               |
|                | a |       | o |           |   |                               |
|                | r |       | r |           |   |                               |
|                | \ |       | d |           |   |                               |
|                | " |       | H |           |   |                               |
|                | a |       | e |           |   |                               |
|                | n |       | a |           |   |                               |
|                | d |       | d |           |   |                               |
|                | \ |       | e |           |   |                               |
|                | " |       | r |           |   |                               |
|                | Q |       | L |           |   |                               |
|                | u |       | a |           |   |                               |
|                | a |       | y |           |   |                               |
|                | r |       | o |           |   |                               |
|                | t |       | u |           |   |                               |
|                | e |       | t |           |   |                               |
|                | r |       | ( |           |   |                               |
|                | \ |       | R |           |   |                               |
|                | " |       | E |           |   |                               |
|                | S |       | C |           |   |                               |
|                | e |       | O |           |   |                               |
|                | c |       | R |           |   |                               |
|                | t |       | D |           |   |                               |
|                | i |       | _ |           |   |                               |
|                | o |       | I |           |   |                               |
|                | n |       | ) |           |   |                               |
|                | s |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Contact Name   | P |       | C |           |   |                               |
|                | r |       | a |           |   |                               |
|                | o |       | p |           |   |                               |
|                | f |       | t |           |   |                               |
|                | i |       | u |           |   |                               |
|                | l |       | r |           |   |                               |
|                | e |       | e |           |   |                               |
|                | P |       | d |           |   |                               |
|                | a |       | i |           |   |                               |
|                | g |       | n |           |   |                               |
|                | e |       | L |           |   |                               |
|                |   |       | a |           |   |                               |
|                |   |       | R |           |   |                               |
|                |   |       | S |           |   |                               |
|                |   |       | p |           |   |                               |
|                |   |       | r |           |   |                               |
|                |   |       | o |           |   |                               |
|                |   |       | f |           |   |                               |
|                |   |       | i |           |   |                               |
|                |   |       | l |           |   |                               |
|                |   |       | e |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Contact        | P |       | C |           |   |                               |
| Telephone      | r |       | a |           |   |                               |
| Number         | o |       | p |           |   |                               |
|                | f |       | t |           |   |                               |
|                | i |       | u |           |   |                               |
|                | l |       | r |           |   |                               |
|                | e |       | e |           |   |                               |
|                | P |       | d |           |   |                               |
|                | a |       | i |           |   |                               |
|                | g |       | n |           |   |                               |
|                | e |       | L |           |   |                               |
|                |   |       | a |           |   |                               |
|                |   |       | R |           |   |                               |
|                |   |       | S |           |   |                               |
|                |   |       | p |           |   |                               |
|                |   |       | r |           |   |                               |
|                |   |       | o |           |   |                               |
|                |   |       | f |           |   |                               |
|                |   |       | i |           |   |                               |
|                |   |       | l |           |   |                               |
|                |   |       | e |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Certification  | D |       | N |           |   |                               |
|                | i |       | / |           |   |                               |
|                | s |       | A |           |   |                               |
|                | c |       |   |           |   |                               |
|                | l |       |   |           |   |                               |
|                | a |       |   |           |   |                               |
|                | i |       |   |           |   |                               |
|                | m |       |   |           |   |                               |
|                | e |       |   |           |   |                               |
|                | r |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Signature      | N |       | N |           | C |                               |
|                | / |       | / |           | a |                               |
|                | A |       | A |           | p |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | O |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | z |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | ( |                               |
|                |   |       |   |           | O |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | ) |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Date           | N |       | N |           | S |                               |
|                | / |       | / |           | y |                               |
|                | A |       | A |           | s |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | T |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | p |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Typed Name and | P |       | C |           |   |                               |
| Title          | r |       | a |           |   |                               |
|                | o |       | p |           |   |                               |
|                | f |       | t |           |   |                               |
|                | i |       | u |           |   |                               |
|                | l |       | r |           |   |                               |
|                | e |       | e |           |   |                               |
|                | P |       | d |           |   |                               |
|                | a |       | i |           |   |                               |
|                | g |       | n |           |   |                               |
|                | e |       | L |           |   |                               |
|                |   |       | a |           |   |                               |
|                |   |       | R |           |   |                               |
|                |   |       | S |           |   |                               |
|                |   |       | p |           |   |                               |
|                |   |       | r |           |   |                               |
|                |   |       | o |           |   |                               |
|                |   |       | f |           |   |                               |
|                |   |       | i |           |   |                               |
|                |   |       | l |           |   |                               |
|                |   |       | e |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Part II: Loan  | P |       | L |           | N |                               |
| Origination    | a |       | a |           | o |                               |
| and Lender     | r |       | R |           | t |                               |
| Loan Fees      | t |       | S |           | e |                               |
|                | I |       | R |           | : |                               |
|                |   |       | e |           |   |                               |
|                | - |       | p |           | - |                               |
|                | L |       | o |           | C |                               |
|                | o |       | r |           | o |                               |
|                | a |       | t |           | l |                               |
|                | n |       | D |           | u |                               |
|                | O |       | e |           | m |                               |
|                | r |       | t |           | n |                               |
|                | i |       | a |           | B |                               |
|                | g |       | i |           | \ |                               |
|                | i |       | l |           | " |                               |
|                | n |       | R |           | F |                               |
|                | a |       | e |           | e |                               |
|                | t |       | c |           | e |                               |
|                | i |       | o |           | P |                               |
|                | o |       | r |           | e |                               |
|                | n |       | d |           | r |                               |
|                |   |       | L |           | c |                               |
|                |   |       | a |           | e |                               |
|                |   |       | y |           | n |                               |
|                |   |       | o |           | t |                               |
|                |   |       | u |           | \ |                               |
|                |   |       | t |           | " |                               |
|                |   |       | f |           | i |                               |
|                |   |       | o |           | n |                               |
|                |   |       | r |           | t |                               |
|                |   |       | L |           | h |                               |
|                |   |       | o |           | e |                               |
|                |   |       | a |           | 7 |                               |
|                |   |       | n |           | 9 |                               |
|                |   |       | O |           | 9 |                               |
|                |   |       | r |           | i |                               |
|                |   |       | i |           | s |                               |
|                |   |       | g |           | n |                               |
|                |   |       | i |           | o |                               |
|                |   |       | n |           | w |                               |
|                |   |       | a |           | C |                               |
|                |   |       | t |           | o |                               |
|                |   |       | i |           | l |                               |
|                |   |       | o |           | u |                               |
|                |   |       | n |           | m |                               |
|                |   |       | ( |           | n |                               |
|                |   |       | P |           | C |                               |
|                |   |       | a |           | \ |                               |
|                |   |       | r |           | " |                               |
|                |   |       | t |           | F |                               |
|                |   |       | I |           | e |                               |
|                |   |       | ) |           | e |                               |
|                |   |       | ( |           | P |                               |
|                |   |       | R |           | e |                               |
|                |   |       | E |           | r |                               |
|                |   |       | C |           | c |                               |
|                |   |       | O |           | e |                               |
|                |   |       | R |           | n |                               |
|                |   |       | D |           | t |                               |
|                |   |       | 1 |           | \ |                               |
|                |   |       | ) |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           |   |                               |
|                |   |       |   |           | - |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | F |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | 7 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | B |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | F |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Loan Type (A)  | P |       | R |           |   |                               |
|                | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | - |       | D |           |   |                               |
|                | L |       | _ |           |   |                               |
|                | o |       | 1 |           |   |                               |
|                | a |       | - |           |   |                               |
|                | n |       | L |           |   |                               |
|                | T |       | o |           |   |                               |
|                | y |       | a |           |   |                               |
|                | p |       | n |           |   |                               |
|                | e |       | T |           |   |                               |
|                | ( |       | y |           |   |                               |
|                | A |       | p |           |   |                               |
|                | ) |       | e |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Fee Percent    | P |       | R |           |   |                               |
| (B)            | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                |   |       | D |           |   |                               |
|                | - |       | _ |           |   |                               |
|                | F |       | 1 |           |   |                               |
|                | e |       |   |           |   |                               |
|                | e |       | - |           |   |                               |
|                | C |       | F |           |   |                               |
|                | o |       | e |           |   |                               |
|                | d |       | e |           |   |                               |
|                | e |       | C |           |   |                               |
|                | ( |       | o |           |   |                               |
|                | B |       | d |           |   |                               |
|                | ) |       | e |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Fee Code (C)   | P |       | R |           |   |                               |
|                | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                |   |       | D |           |   |                               |
|                | - |       | _ |           |   |                               |
|                | F |       | 1 |           |   |                               |
|                | e |       |   |           |   |                               |
|                | e |       | - |           |   |                               |
|                | P |       | F |           |   |                               |
|                | e |       | e |           |   |                               |
|                | r |       | e |           |   |                               |
|                | c |       | P |           |   |                               |
|                | e |       | e |           |   |                               |
|                | n |       | r |           |   |                               |
|                | t |       | c |           |   |                               |
|                | ( |       | e |           |   |                               |
|                | C |       | n |           |   |                               |
|                | ) |       | t |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Loan Interest  | P |       | R |           |   |                               |
| Rate (D)       | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                |   |       | D |           |   |                               |
|                | - |       | _ |           |   |                               |
|                | L |       | 1 |           |   |                               |
|                | o |       |   |           |   |                               |
|                | a |       | - |           |   |                               |
|                | n |       | L |           |   |                               |
|                | I |       | o |           |   |                               |
|                | n |       | a |           |   |                               |
|                | t |       | n |           |   |                               |
|                | e |       | I |           |   |                               |
|                | r |       | n |           |   |                               |
|                | e |       | t |           |   |                               |
|                | s |       | e |           |   |                               |
|                | t |       | r |           |   |                               |
|                | R |       | e |           |   |                               |
|                | a |       | s |           |   |                               |
|                | t |       | t |           |   |                               |
|                | e |       | R |           |   |                               |
|                | ( |       | a |           |   |                               |
|                | D |       | t |           |   |                               |
|                | ) |       | e |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Principal      | P |       | R |           |   |                               |
| Amount of      | a |       | E |           |   |                               |
| Loans (E)      | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                |   |       | D |           |   |                               |
|                | - |       | _ |           |   |                               |
|                | P |       | 1 |           |   |                               |
|                | r |       |   |           |   |                               |
|                | i |       | - |           |   |                               |
|                | n |       | P |           |   |                               |
|                | c |       | r |           |   |                               |
|                | i |       | i |           |   |                               |
|                | p |       | n |           |   |                               |
|                | a |       | c |           |   |                               |
|                | l |       | i |           |   |                               |
|                | A |       | p |           |   |                               |
|                | m |       | a |           |   |                               |
|                | o |       | l |           |   |                               |
|                | u |       | A |           |   |                               |
|                | n |       | m |           |   |                               |
|                | t |       | o |           |   |                               |
|                | o |       | u |           |   |                               |
|                | f |       | n |           |   |                               |
|                | L |       | t |           |   |                               |
|                | o |       | o |           |   |                               |
|                | a |       | f |           |   |                               |
|                | n |       | L |           |   |                               |
|                | s |       | o |           |   |                               |
|                | ( |       | a |           |   |                               |
|                | E |       | n |           |   |                               |
|                | ) |       | s |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Fee Due (F)    | N |       | N |           |   |                               |
|                | / |       | / |           |   |                               |
|                | A |       | A |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Part III:      | P |       | L |           |   |                               |
| Interest       | a |       | a |           |   |                               |
| Benefits       | r |       | R |           |   |                               |
|                | t |       | S |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | e |           |   |                               |
|                |   |       | p |           |   |                               |
|                | - |       | o |           |   |                               |
|                | I |       | r |           |   |                               |
|                | n |       | t |           |   |                               |
|                | t |       | D |           |   |                               |
|                | e |       | e |           |   |                               |
|                | r |       | t |           |   |                               |
|                | e |       | a |           |   |                               |
|                | s |       | i |           |   |                               |
|                | t |       | l |           |   |                               |
|                | B |       | R |           |   |                               |
|                | e |       | e |           |   |                               |
|                | n |       | c |           |   |                               |
|                | e |       | o |           |   |                               |
|                | f |       | r |           |   |                               |
|                | i |       | d |           |   |                               |
|                | t |       | L |           |   |                               |
|                | s |       | a |           |   |                               |
|                |   |       | y |           |   |                               |
|                |   |       | o |           |   |                               |
|                |   |       | u |           |   |                               |
|                |   |       | t |           |   |                               |
|                |   |       | f |           |   |                               |
|                |   |       | o |           |   |                               |
|                |   |       | r |           |   |                               |
|                |   |       | I |           |   |                               |
|                |   |       | n |           |   |                               |
|                |   |       | t |           |   |                               |
|                |   |       | e |           |   |                               |
|                |   |       | r |           |   |                               |
|                |   |       | e |           |   |                               |
|                |   |       | s |           |   |                               |
|                |   |       | t |           |   |                               |
|                |   |       | B |           |   |                               |
|                |   |       | e |           |   |                               |
|                |   |       | n |           |   |                               |
|                |   |       | e |           |   |                               |
|                |   |       | f |           |   |                               |
|                |   |       | i |           |   |                               |
|                |   |       | t |           |   |                               |
|                |   |       | s |           |   |                               |
|                |   |       | ( |           |   |                               |
|                |   |       | P |           |   |                               |
|                |   |       | A |           |   |                               |
|                |   |       | R |           |   |                               |
|                |   |       | T |           |   |                               |
|                |   |       | I |           |   |                               |
|                |   |       | I |           |   |                               |
|                |   |       | ) |           |   |                               |
|                |   |       | ( |           |   |                               |
|                |   |       | R |           |   |                               |
|                |   |       | E |           |   |                               |
|                |   |       | C |           |   |                               |
|                |   |       | O |           |   |                               |
|                |   |       | R |           |   |                               |
|                |   |       | D |           |   |                               |
|                |   |       | 2 |           |   |                               |
|                |   |       | ) |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Loan Type (A)  | P |       | R |           |   |                               |
|                | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                |   |       | _ |           |   |                               |
|                | - |       | 2 |           |   |                               |
|                | L |       |   |           |   |                               |
|                | o |       | - |           |   |                               |
|                | a |       | L |           |   |                               |
|                | n |       | o |           |   |                               |
|                | T |       | a |           |   |                               |
|                | y |       | n |           |   |                               |
|                | p |       | T |           |   |                               |
|                | e |       | y |           |   |                               |
|                | ( |       | p |           |   |                               |
|                | A |       | e |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Interest Rate  | P |       | R |           |   |                               |
| (B)            | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                |   |       | _ |           |   |                               |
|                | - |       | 2 |           |   |                               |
|                | I |       |   |           |   |                               |
|                | n |       | - |           |   |                               |
|                | t |       | I |           |   |                               |
|                | e |       | n |           |   |                               |
|                | r |       | t |           |   |                               |
|                | e |       | e |           |   |                               |
|                | s |       | r |           |   |                               |
|                | t |       | e |           |   |                               |
|                | R |       | s |           |   |                               |
|                | a |       | t |           |   |                               |
|                | t |       | R |           |   |                               |
|                | e |       | a |           |   |                               |
|                | ( |       | t |           |   |                               |
|                | B |       | e |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Billing Code   | P |       | R |           |   |                               |
| (C)            | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                |   |       | _ |           |   |                               |
|                | - |       | 2 |           |   |                               |
|                | B |       |   |           |   |                               |
|                | i |       | - |           |   |                               |
|                | l |       | B |           |   |                               |
|                | l |       | i |           |   |                               |
|                | i |       | l |           |   |                               |
|                | n |       | l |           |   |                               |
|                | g |       | i |           |   |                               |
|                | C |       | n |           |   |                               |
|                | o |       | g |           |   |                               |
|                | d |       | C |           |   |                               |
|                | e |       | o |           |   |                               |
|                | ( |       | d |           |   |                               |
|                | C |       | e |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Ending         | P |       | R |           |   |                               |
| Principal      | a |       | E |           |   |                               |
| Balance (D)    | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                |   |       | _ |           |   |                               |
|                | - |       | 2 |           |   |                               |
|                | E |       |   |           |   |                               |
|                | n |       | - |           |   |                               |
|                | d |       | E |           |   |                               |
|                | i |       | n |           |   |                               |
|                | n |       | d |           |   |                               |
|                | g |       | i |           |   |                               |
|                | P |       | n |           |   |                               |
|                | r |       | g |           |   |                               |
|                | i |       | P |           |   |                               |
|                | n |       | r |           |   |                               |
|                | c |       | i |           |   |                               |
|                | i |       | n |           |   |                               |
|                | p |       | c |           |   |                               |
|                | a |       | i |           |   |                               |
|                | l |       | p |           |   |                               |
|                | B |       | a |           |   |                               |
|                | a |       | l |           |   |                               |
|                | l |       | B |           |   |                               |
|                | a |       | a |           |   |                               |
|                | n |       | l |           |   |                               |
|                | c |       | a |           |   |                               |
|                | e |       | n |           |   |                               |
|                | ( |       | c |           |   |                               |
|                | D |       | e |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Average Daily  | P |       | R |           |   |                               |
| Principal      | a |       | E |           |   |                               |
| Balance (E)    | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                |   |       | _ |           |   |                               |
|                | - |       | 2 |           |   |                               |
|                | A |       |   |           |   |                               |
|                | v |       | - |           |   |                               |
|                | e |       | A |           |   |                               |
|                | r |       | v |           |   |                               |
|                | a |       | e |           |   |                               |
|                | g |       | r |           |   |                               |
|                | e |       | a |           |   |                               |
|                | D |       | g |           |   |                               |
|                | a |       | e |           |   |                               |
|                | i |       | D |           |   |                               |
|                | l |       | a |           |   |                               |
|                | y |       | i |           |   |                               |
|                | P |       | l |           |   |                               |
|                | r |       | y |           |   |                               |
|                | i |       | P |           |   |                               |
|                | n |       | r |           |   |                               |
|                | c |       | i |           |   |                               |
|                | i |       | n |           |   |                               |
|                | p |       | c |           |   |                               |
|                | a |       | i |           |   |                               |
|                | l |       | p |           |   |                               |
|                | B |       | a |           |   |                               |
|                | a |       | l |           |   |                               |
|                | l |       | B |           |   |                               |
|                | a |       | a |           |   |                               |
|                | n |       | l |           |   |                               |
|                | c |       | a |           |   |                               |
|                | e |       | n |           |   |                               |
|                | ( |       | c |           |   |                               |
|                | E |       | e |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Interest       | P |       | R |           |   |                               |
| Amount (F)     | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                |   |       | _ |           |   |                               |
|                | - |       | 2 |           |   |                               |
|                | I |       |   |           |   |                               |
|                | n |       | - |           |   |                               |
|                | t |       | I |           |   |                               |
|                | e |       | n |           |   |                               |
|                | r |       | t |           |   |                               |
|                | e |       | e |           |   |                               |
|                | s |       | r |           |   |                               |
|                | t |       | e |           |   |                               |
|                | A |       | s |           |   |                               |
|                | m |       | t |           |   |                               |
|                | o |       | A |           |   |                               |
|                | u |       | m |           |   |                               |
|                | n |       | o |           |   |                               |
|                | t |       | u |           |   |                               |
|                | ( |       | n |           |   |                               |
|                | F |       | t |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Part IV:       | P |       | L |           | N |                               |
| Special        | a |       | a |           | o |                               |
| Allowance      | r |       | R |           | t |                               |
|                | t |       | S |           | e |                               |
|                | I |       | R |           | : |                               |
|                | I |       | e |           |   |                               |
|                | I |       | p |           | - |                               |
|                |   |       | o |           | C |                               |
|                | - |       | r |           | o |                               |
|                | S |       | t |           | l |                               |
|                | p |       | D |           | u |                               |
|                | e |       | e |           | m |                               |
|                | c |       | t |           | n |                               |
|                | i |       | a |           | A |                               |
|                | a |       | i |           | \ |                               |
|                | l |       | l |           | " |                               |
|                | A |       | R |           | C |                               |
|                | l |       | e |           | a |                               |
|                | l |       | c |           | l |                               |
|                | o |       | o |           | e |                               |
|                | w |       | r |           | n |                               |
|                | a |       | d |           | d |                               |
|                | n |       | L |           | a |                               |
|                | c |       | a |           | r |                               |
|                | e |       | y |           | Y |                               |
|                |   |       | o |           | e |                               |
|                |   |       | u |           | a |                               |
|                |   |       | t |           | r |                               |
|                |   |       | f |           | \ |                               |
|                |   |       | o |           | " |                               |
|                |   |       | r |           | i |                               |
|                |   |       | S |           | n |                               |
|                |   |       | p |           | t |                               |
|                |   |       | e |           | h |                               |
|                |   |       | c |           | e |                               |
|                |   |       | i |           | 7 |                               |
|                |   |       | a |           | 9 |                               |
|                |   |       | l |           | 9 |                               |
|                |   |       | A |           | i |                               |
|                |   |       | l |           | s |                               |
|                |   |       | l |           | n |                               |
|                |   |       | o |           | o |                               |
|                |   |       | w |           | w |                               |
|                |   |       | a |           | C |                               |
|                |   |       | n |           | o |                               |
|                |   |       | c |           | l |                               |
|                |   |       | e |           | u |                               |
|                |   |       | ( |           | m |                               |
|                |   |       | P |           | n |                               |
|                |   |       | A |           | B |                               |
|                |   |       | R |           | \ |                               |
|                |   |       | T |           | " |                               |
|                |   |       | I |           | C |                               |
|                |   |       | I |           | a |                               |
|                |   |       | I |           | l |                               |
|                |   |       | ) |           | e |                               |
|                |   |       | ( |           | n |                               |
|                |   |       | R |           | d |                               |
|                |   |       | E |           | a |                               |
|                |   |       | C |           | r |                               |
|                |   |       | O |           | Y |                               |
|                |   |       | R |           | e |                               |
|                |   |       | D |           | a |                               |
|                |   |       | _ |           | r |                               |
|                |   |       | 3 |           | \ |                               |
|                |   |       | ) |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           |   |                               |
|                |   |       |   |           | - |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | B |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | Q |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | 7 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | Q |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           |   |                               |
|                |   |       |   |           | - |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | y |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | 7 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | E |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | l |                               |
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|                |   |       |   |           | y |                               |
|                |   |       |   |           | \ |                               |
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|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           |   |                               |
|                |   |       |   |           | - |                               |
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|                |   |       |   |           | a |                               |
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|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | 7 |                               |
|                |   |       |   |           | 9 |                               |
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|                |   |       |   |           | l |                               |
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|                |   |       |   |           | F |                               |
|                |   |       |   |           | \ |                               |
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|                |   |       |   |           | a |                               |
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|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
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|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           |   |                               |
|                |   |       |   |           | - |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | F |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | B |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | 7 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | A |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | B |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | C |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Calendar Year  | P |       | R |           |   |                               |
| (A)            | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                | I |       | _ |           |   |                               |
|                |   |       | 3 |           |   |                               |
|                | - |       |   |           |   |                               |
|                | B |       | - |           |   |                               |
|                | i |       | B |           |   |                               |
|                | l |       | i |           |   |                               |
|                | l |       | l |           |   |                               |
|                | i |       | l |           |   |                               |
|                | n |       | i |           |   |                               |
|                | g |       | n |           |   |                               |
|                | C |       | g |           |   |                               |
|                | o |       | C |           |   |                               |
|                | d |       | o |           |   |                               |
|                | e |       | d |           |   |                               |
|                | ( |       | e |           |   |                               |
|                | A |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Quarter Code   | P |       | R |           |   |                               |
| (B)            | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                | I |       | _ |           |   |                               |
|                |   |       | 3 |           |   |                               |
|                | - |       |   |           |   |                               |
|                | C |       | - |           |   |                               |
|                | a |       | C |           |   |                               |
|                | l |       | a |           |   |                               |
|                | e |       | l |           |   |                               |
|                | n |       | e |           |   |                               |
|                | d |       | n |           |   |                               |
|                | a |       | d |           |   |                               |
|                | r |       | a |           |   |                               |
|                | Y |       | r |           |   |                               |
|                | e |       | Y |           |   |                               |
|                | a |       | e |           |   |                               |
|                | r |       | a |           |   |                               |
|                | ( |       | r |           |   |                               |
|                | B |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Special        | P |       | R |           |   |                               |
| Allowance      | a |       | E |           |   |                               |
| Category (C)   | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                | I |       | _ |           |   |                               |
|                |   |       | 3 |           |   |                               |
|                | - |       |   |           |   |                               |
|                | Q |       | - |           |   |                               |
|                | u |       | Q |           |   |                               |
|                | a |       | u |           |   |                               |
|                | r |       | a |           |   |                               |
|                | t |       | r |           |   |                               |
|                | e |       | t |           |   |                               |
|                | r |       | e |           |   |                               |
|                | C |       | r |           |   |                               |
|                | o |       | C |           |   |                               |
|                | d |       | o |           |   |                               |
|                | e |       | d |           |   |                               |
|                | ( |       | e |           |   |                               |
|                | C |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Loan Type (D)  | P |       | R |           |   |                               |
|                | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                | I |       | _ |           |   |                               |
|                |   |       | 3 |           |   |                               |
|                | - |       |   |           |   |                               |
|                | L |       | - |           |   |                               |
|                | o |       | L |           |   |                               |
|                | a |       | o |           |   |                               |
|                | n |       | a |           |   |                               |
|                | T |       | n |           |   |                               |
|                | y |       | T |           |   |                               |
|                | p |       | y |           |   |                               |
|                | e |       | p |           |   |                               |
|                | ( |       | e |           |   |                               |
|                | D |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Interest Rate  | P |       | R |           |   |                               |
| (E)            | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                | I |       | _ |           |   |                               |
|                |   |       | 3 |           |   |                               |
|                | - |       |   |           |   |                               |
|                | S |       | - |           |   |                               |
|                | p |       | S |           |   |                               |
|                | e |       | p |           |   |                               |
|                | c |       | e |           |   |                               |
|                | i |       | c |           |   |                               |
|                | a |       | i |           |   |                               |
|                | l |       | a |           |   |                               |
|                | A |       | l |           |   |                               |
|                | l |       | A |           |   |                               |
|                | l |       | l |           |   |                               |
|                | o |       | l |           |   |                               |
|                | w |       | o |           |   |                               |
|                | a |       | w |           |   |                               |
|                | n |       | a |           |   |                               |
|                | c |       | n |           |   |                               |
|                | e |       | c |           |   |                               |
|                | C |       | e |           |   |                               |
|                | a |       | C |           |   |                               |
|                | t |       | a |           |   |                               |
|                | e |       | t |           |   |                               |
|                | g |       | e |           |   |                               |
|                | o |       | g |           |   |                               |
|                | r |       | o |           |   |                               |
|                | y |       | r |           |   |                               |
|                | ( |       | y |           |   |                               |
|                | E |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Billing Code   | P |       | R |           |   |                               |
| (F)            | a |       | E |           |   |                               |
|                | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                | I |       | _ |           |   |                               |
|                |   |       | 3 |           |   |                               |
|                | - |       |   |           |   |                               |
|                | I |       | - |           |   |                               |
|                | n |       | I |           |   |                               |
|                | t |       | n |           |   |                               |
|                | e |       | t |           |   |                               |
|                | r |       | e |           |   |                               |
|                | e |       | r |           |   |                               |
|                | s |       | e |           |   |                               |
|                | t |       | s |           |   |                               |
|                | R |       | t |           |   |                               |
|                | a |       | R |           |   |                               |
|                | t |       | a |           |   |                               |
|                | e |       | t |           |   |                               |
|                | ( |       | e |           |   |                               |
|                | F |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Ending         | P |       | R |           |   |                               |
| Principal      | a |       | E |           |   |                               |
| Balance (G)    | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                | I |       | _ |           |   |                               |
|                |   |       | 3 |           |   |                               |
|                | - |       |   |           |   |                               |
|                | E |       | - |           |   |                               |
|                | n |       | E |           |   |                               |
|                | d |       | n |           |   |                               |
|                | i |       | d |           |   |                               |
|                | n |       | i |           |   |                               |
|                | g |       | n |           |   |                               |
|                | P |       | g |           |   |                               |
|                | r |       | P |           |   |                               |
|                | i |       | r |           |   |                               |
|                | n |       | i |           |   |                               |
|                | c |       | n |           |   |                               |
|                | i |       | c |           |   |                               |
|                | p |       | i |           |   |                               |
|                | a |       | p |           |   |                               |
|                | l |       | a |           |   |                               |
|                | B |       | l |           |   |                               |
|                | a |       | B |           |   |                               |
|                | l |       | a |           |   |                               |
|                | a |       | l |           |   |                               |
|                | n |       | a |           |   |                               |
|                | c |       | n |           |   |                               |
|                | e |       | c |           |   |                               |
|                | ( |       | e |           |   |                               |
|                | G |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Average Daily  | P |       | R |           |   |                               |
| Principal      | a |       | E |           |   |                               |
| Balance (H)    | r |       | C |           |   |                               |
|                | t |       | O |           |   |                               |
|                | I |       | R |           |   |                               |
|                | I |       | D |           |   |                               |
|                | I |       | _ |           |   |                               |
|                |   |       | 3 |           |   |                               |
|                | - |       |   |           |   |                               |
|                | A |       | - |           |   |                               |
|                | v |       | A |           |   |                               |
|                | e |       | v |           |   |                               |
|                | r |       | e |           |   |                               |
|                | a |       | r |           |   |                               |
|                | g |       | a |           |   |                               |
|                | e |       | g |           |   |                               |
|                | D |       | e |           |   |                               |
|                | a |       | D |           |   |                               |
|                | i |       | a |           |   |                               |
|                | l |       | i |           |   |                               |
|                | y |       | l |           |   |                               |
|                | P |       | y |           |   |                               |
|                | r |       | P |           |   |                               |
|                | i |       | r |           |   |                               |
|                | n |       | i |           |   |                               |
|                | c |       | n |           |   |                               |
|                | i |       | c |           |   |                               |
|                | p |       | i |           |   |                               |
|                | a |       | p |           |   |                               |
|                | l |       | a |           |   |                               |
|                | B |       | l |           |   |                               |
|                | a |       | B |           |   |                               |
|                | l |       | a |           |   |                               |
|                | a |       | l |           |   |                               |
|                | n |       | a |           |   |                               |
|                | c |       | n |           |   |                               |
|                | e |       | c |           |   |                               |
|                | ( |       | e |           |   |                               |
|                | H |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Adjustments    | P |       | R |           |   |                               |
| for Difference | a |       | E |           |   |                               |
| in Average     | r |       | C |           |   |                               |
| Daily          | t |       | O |           |   |                               |
| Principal      | I |       | R |           |   |                               |
| Balance (I)    | I |       | D |           |   |                               |
|                | I |       | _ |           |   |                               |
|                |   |       | 3 |           |   |                               |
|                | - |       |   |           |   |                               |
|                | A |       | - |           |   |                               |
|                | d |       | A |           |   |                               |
|                | j |       | d |           |   |                               |
|                | u |       | j |           |   |                               |
|                | s |       | u |           |   |                               |
|                | t |       | s |           |   |                               |
|                | m |       | t |           |   |                               |
|                | e |       | m |           |   |                               |
|                | n |       | e |           |   |                               |
|                | t |       | n |           |   |                               |
|                | s |       | t |           |   |                               |
|                | f |       | s |           |   |                               |
|                | o |       | f |           |   |                               |
|                | r |       | o |           |   |                               |
|                | D |       | r |           |   |                               |
|                | i |       | D |           |   |                               |
|                | f |       | i |           |   |                               |
|                | f |       | f |           |   |                               |
|                | e |       | f |           |   |                               |
|                | r |       | e |           |   |                               |
|                | e |       | r |           |   |                               |
|                | n |       | e |           |   |                               |
|                | c |       | n |           |   |                               |
|                | e |       | c |           |   |                               |
|                | i |       | e |           |   |                               |
|                | n |       | i |           |   |                               |
|                | A |       | n |           |   |                               |
|                | v |       | A |           |   |                               |
|                | e |       | v |           |   |                               |
|                | r |       | e |           |   |                               |
|                | a |       | r |           |   |                               |
|                | g |       | a |           |   |                               |
|                | e |       | g |           |   |                               |
|                | D |       | e |           |   |                               |
|                | a |       | D |           |   |                               |
|                | i |       | a |           |   |                               |
|                | l |       | i |           |   |                               |
|                | y |       | l |           |   |                               |
|                | P |       | y |           |   |                               |
|                | r |       | P |           |   |                               |
|                | i |       | r |           |   |                               |
|                | n |       | i |           |   |                               |
|                | c |       | n |           |   |                               |
|                | i |       | c |           |   |                               |
|                | p |       | i |           |   |                               |
|                | a |       | p |           |   |                               |
|                | l |       | a |           |   |                               |
|                | B |       | l |           |   |                               |
|                | a |       | B |           |   |                               |
|                | l |       | a |           |   |                               |
|                | a |       | l |           |   |                               |
|                | n |       | a |           |   |                               |
|                | c |       | n |           |   |                               |
|                | e |       | c |           |   |                               |
|                | ( |       | e |           |   |                               |
|                | I |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Part V:        | P |       | L |           | N |                               |
| Changes in     | a |       | a |           | o |                               |
| Guaranteed     | r |       | R |           | t |                               |
| Loan Principal | t |       | S |           | e |                               |
| for the        | I |       | R |           | : |                               |
| Quarter        | V |       | e |           |   |                               |
|                |   |       | p |           | - |                               |
|                | - |       | o |           | R |                               |
|                | L |       | r |           | o |                               |
|                | o |       | t |           | w |                               |
|                | a |       | D |           | 1 |                               |
|                | n |       | e |           | \ |                               |
|                | A |       | t |           | " |                               |
|                | c |       | a |           | C |                               |
|                | t |       | i |           | h |                               |
|                | i |       | l |           | e |                               |
|                | v |       | R |           | c |                               |
|                | i |       | e |           | k |                               |
|                | t |       | c |           | i |                               |
|                | y |       | o |           | f |                               |
|                |   |       | r |           | a |                               |
|                |   |       | d |           | d |                               |
|                |   |       | L |           | j |                               |
|                |   |       | a |           | u |                               |
|                |   |       | y |           | s |                               |
|                |   |       | o |           | t |                               |
|                |   |       | u |           | m |                               |
|                |   |       | t |           | e |                               |
|                |   |       | f |           | n |                               |
|                |   |       | o |           | t |                               |
|                |   |       | r |           | t |                               |
|                |   |       | L |           | o |                               |
|                |   |       | o |           | p |                               |
|                |   |       | a |           | r |                               |
|                |   |       | n |           | i |                               |
|                |   |       | A |           | o |                               |
|                |   |       | c |           | r |                               |
|                |   |       | t |           | q |                               |
|                |   |       | i |           | u |                               |
|                |   |       | v |           | a |                               |
|                |   |       | i |           | r |                               |
|                |   |       | t |           | t |                               |
|                |   |       | y |           | e |                               |
|                |   |       | ( |           | r |                               |
|                |   |       | P |           | \ |                               |
|                |   |       | a |           | " |                               |
|                |   |       | r |           | i |                               |
|                |   |       | t |           | n |                               |
|                |   |       | I |           | t |                               |
|                |   |       | V |           | h |                               |
|                |   |       | ) |           | e |                               |
|                |   |       | ( |           | 7 |                               |
|                |   |       | R |           | 9 |                               |
|                |   |       | E |           | 9 |                               |
|                |   |       | C |           | d |                               |
|                |   |       | O |           | o |                               |
|                |   |       | R |           | e |                               |
|                |   |       | D |           | s |                               |
|                |   |       | _ |           | n |                               |
|                |   |       | 4 |           | o |                               |
|                |   |       | ) |           | t |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | x |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           |   |                               |
|                |   |       |   |           | - |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | 1 |                               |
|                |   |       |   |           | 1 |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | E |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | P |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | B |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | 7 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | 9 |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | x |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Stafford &     | P |       | R |           | A |                               |
| FISL (Except   | a |       | E |           | l |                               |
| Unsubsidized)  | r |       | C |           | l |                               |
| (A)            | t |       | O |           | A |                               |
|                | I |       | R |           | p |                               |
|                | V |       | D |           | p |                               |
|                |   |       | _ |           | l |                               |
|                | - |       | 4 |           | i |                               |
|                | S |       |   |           | c |                               |
|                | t |       |   |           | a |                               |
|                | a |       |   |           | b |                               |
|                | f |       |   |           | l |                               |
|                | f |       |   |           | e |                               |
|                | o |       |   |           | F |                               |
|                | r |       |   |           | i |                               |
|                | d |       |   |           | e |                               |
|                | & |       |   |           | l |                               |
|                | F |       |   |           | d |                               |
|                | I |       |   |           | s |                               |
|                | S |       |   |           |   |                               |
|                | L |       |   |           |   |                               |
|                | ( |       |   |           |   |                               |
|                | E |       |   |           |   |                               |
|                | x |       |   |           |   |                               |
|                | c |       |   |           |   |                               |
|                | e |       |   |           |   |                               |
|                | p |       |   |           |   |                               |
|                | t |       |   |           |   |                               |
|                | U |       |   |           |   |                               |
|                | n |       |   |           |   |                               |
|                | s |       |   |           |   |                               |
|                | u |       |   |           |   |                               |
|                | b |       |   |           |   |                               |
|                | s |       |   |           |   |                               |
|                | i |       |   |           |   |                               |
|                | d |       |   |           |   |                               |
|                | i |       |   |           |   |                               |
|                | z |       |   |           |   |                               |
|                | e |       |   |           |   |                               |
|                | d |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
|                | ( |       |   |           |   |                               |
|                | A |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Federal Plus   | P |       | R |           | A |                               |
| (B)            | a |       | E |           | l |                               |
|                | r |       | C |           | l |                               |
|                | t |       | O |           | A |                               |
|                | I |       | R |           | p |                               |
|                | V |       | D |           | p |                               |
|                |   |       | _ |           | l |                               |
|                | - |       | 4 |           | i |                               |
|                | F |       |   |           | c |                               |
|                | e |       |   |           | a |                               |
|                | d |       |   |           | b |                               |
|                | e |       |   |           | l |                               |
|                | r |       |   |           | e |                               |
|                | a |       |   |           | F |                               |
|                | l |       |   |           | i |                               |
|                | P |       |   |           | e |                               |
|                | l |       |   |           | l |                               |
|                | u |       |   |           | d |                               |
|                | s |       |   |           | s |                               |
|                | ( |       |   |           |   |                               |
|                | B |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Federal SLS    | P |       | R |           | A |                               |
| (C)            | a |       | E |           | l |                               |
|                | r |       | C |           | l |                               |
|                | t |       | O |           | A |                               |
|                | I |       | R |           | p |                               |
|                | V |       | D |           | p |                               |
|                |   |       | _ |           | l |                               |
|                | - |       | 4 |           | i |                               |
|                | F |       |   |           | c |                               |
|                | e |       |   |           | a |                               |
|                | d |       |   |           | b |                               |
|                | e |       |   |           | l |                               |
|                | r |       |   |           | e |                               |
|                | a |       |   |           | F |                               |
|                | l |       |   |           | i |                               |
|                | S |       |   |           | e |                               |
|                | L |       |   |           | l |                               |
|                | S |       |   |           | d |                               |
|                | ( |       |   |           | s |                               |
|                | C |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Federal        | P |       | R |           | A |                               |
| Consolidation  | a |       | E |           | l |                               |
| (D)            | r |       | C |           | l |                               |
|                | t |       | O |           | A |                               |
|                | I |       | R |           | p |                               |
|                | V |       | D |           | p |                               |
|                |   |       | _ |           | l |                               |
|                | - |       | 4 |           | i |                               |
|                | F |       |   |           | c |                               |
|                | e |       |   |           | a |                               |
|                | d |       |   |           | b |                               |
|                | e |       |   |           | l |                               |
|                | r |       |   |           | e |                               |
|                | a |       |   |           | F |                               |
|                | l |       |   |           | i |                               |
|                | C |       |   |           | e |                               |
|                | o |       |   |           | l |                               |
|                | n |       |   |           | d |                               |
|                | s |       |   |           | s |                               |
|                | o |       |   |           |   |                               |
|                | l |       |   |           |   |                               |
|                | i |       |   |           |   |                               |
|                | d |       |   |           |   |                               |
|                | a |       |   |           |   |                               |
|                | t |       |   |           |   |                               |
|                | i |       |   |           |   |                               |
|                | o |       |   |           |   |                               |
|                | n |       |   |           |   |                               |
|                | ( |       |   |           |   |                               |
|                | D |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Unsubsidized   | P |       | R |           | A |                               |
| Stafford (E)   | a |       | E |           | l |                               |
|                | r |       | C |           | l |                               |
|                | t |       | O |           | A |                               |
|                | I |       | R |           | p |                               |
|                | V |       | D |           | p |                               |
|                |   |       | _ |           | l |                               |
|                | - |       | 4 |           | i |                               |
|                | U |       |   |           | c |                               |
|                | n |       |   |           | a |                               |
|                | s |       |   |           | b |                               |
|                | u |       |   |           | l |                               |
|                | b |       |   |           | e |                               |
|                | s |       |   |           | F |                               |
|                | i |       |   |           | i |                               |
|                | d |       |   |           | e |                               |
|                | i |       |   |           | l |                               |
|                | z |       |   |           | d |                               |
|                | e |       |   |           | s |                               |
|                | d |       |   |           |   |                               |
|                | S |       |   |           |   |                               |
|                | t |       |   |           |   |                               |
|                | a |       |   |           |   |                               |
|                | f |       |   |           |   |                               |
|                | f |       |   |           |   |                               |
|                | o |       |   |           |   |                               |
|                | r |       |   |           |   |                               |
|                | d |       |   |           |   |                               |
|                | ( |       |   |           |   |                               |
|                | E |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Part VI:       | P |       | L |           |   |                               |
| Guaranteed     | a |       | a |           |   |                               |
| Loan Portfolio | r |       | R |           |   |                               |
| Analysis for   | t |       | S |           |   |                               |
| End of Quarter | V |       | R |           |   |                               |
|                |   |       | e |           |   |                               |
|                | - |       | p |           |   |                               |
|                | L |       | o |           |   |                               |
|                | o |       | r |           |   |                               |
|                | a |       | t |           |   |                               |
|                | n |       | D |           |   |                               |
|                | P |       | e |           |   |                               |
|                | o |       | t |           |   |                               |
|                | r |       | a |           |   |                               |
|                | t |       | i |           |   |                               |
|                | f |       | l |           |   |                               |
|                | o |       | R |           |   |                               |
|                | l |       | e |           |   |                               |
|                | i |       | c |           |   |                               |
|                | o |       | o |           |   |                               |
|                | S |       | r |           |   |                               |
|                | t |       | d |           |   |                               |
|                | a |       | L |           |   |                               |
|                | t |       | a |           |   |                               |
|                | u |       | y |           |   |                               |
|                | s |       | o |           |   |                               |
|                |   |       | u |           |   |                               |
|                |   |       | t |           |   |                               |
|                |   |       | f |           |   |                               |
|                |   |       | o |           |   |                               |
|                |   |       | r |           |   |                               |
|                |   |       | L |           |   |                               |
|                |   |       | o |           |   |                               |
|                |   |       | a |           |   |                               |
|                |   |       | n |           |   |                               |
|                |   |       | P |           |   |                               |
|                |   |       | o |           |   |                               |
|                |   |       | r |           |   |                               |
|                |   |       | t |           |   |                               |
|                |   |       | f |           |   |                               |
|                |   |       | o |           |   |                               |
|                |   |       | l |           |   |                               |
|                |   |       | i |           |   |                               |
|                |   |       | o |           |   |                               |
|                |   |       | S |           |   |                               |
|                |   |       | t |           |   |                               |
|                |   |       | a |           |   |                               |
|                |   |       | t |           |   |                               |
|                |   |       | u |           |   |                               |
|                |   |       | s |           |   |                               |
|                |   |       | ( |           |   |                               |
|                |   |       | P |           |   |                               |
|                |   |       | a |           |   |                               |
|                |   |       | r |           |   |                               |
|                |   |       | t |           |   |                               |
|                |   |       | V |           |   |                               |
|                |   |       | ) |           |   |                               |
|                |   |       | ( |           |   |                               |
|                |   |       | R |           |   |                               |
|                |   |       | E |           |   |                               |
|                |   |       | C |           |   |                               |
|                |   |       | O |           |   |                               |
|                |   |       | R |           |   |                               |
|                |   |       | D |           |   |                               |
|                |   |       | _ |           |   |                               |
|                |   |       | 5 |           |   |                               |
|                |   |       | ) |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Stafford &     | P |       | R |           | A |                               |
| FISL (Except   | a |       | E |           | l |                               |
| Unsubsidized)  | r |       | C |           | l |                               |
| (A)            | t |       | O |           | A |                               |
|                | V |       | R |           | p |                               |
|                |   |       | D |           | p |                               |
|                | - |       | _ |           | l |                               |
|                | S |       | 5 |           | i |                               |
|                | t |       |   |           | c |                               |
|                | a |       |   |           | a |                               |
|                | f |       |   |           | b |                               |
|                | f |       |   |           | l |                               |
|                | o |       |   |           | e |                               |
|                | r |       |   |           | F |                               |
|                | d |       |   |           | i |                               |
|                | & |       |   |           | e |                               |
|                | F |       |   |           | l |                               |
|                | I |       |   |           | d |                               |
|                | S |       |   |           | s |                               |
|                | L |       |   |           |   |                               |
|                | ( |       |   |           |   |                               |
|                | E |       |   |           |   |                               |
|                | x |       |   |           |   |                               |
|                | c |       |   |           |   |                               |
|                | e |       |   |           |   |                               |
|                | p |       |   |           |   |                               |
|                | t |       |   |           |   |                               |
|                | U |       |   |           |   |                               |
|                | n |       |   |           |   |                               |
|                | s |       |   |           |   |                               |
|                | u |       |   |           |   |                               |
|                | b |       |   |           |   |                               |
|                | s |       |   |           |   |                               |
|                | i |       |   |           |   |                               |
|                | d |       |   |           |   |                               |
|                | i |       |   |           |   |                               |
|                | z |       |   |           |   |                               |
|                | e |       |   |           |   |                               |
|                | d |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
|                | ( |       |   |           |   |                               |
|                | A |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Federal Plus   | P |       | R |           | A |                               |
| (B)            | a |       | E |           | l |                               |
|                | r |       | C |           | l |                               |
|                | t |       | O |           | A |                               |
|                | V |       | R |           | p |                               |
|                |   |       | D |           | p |                               |
|                | - |       | _ |           | l |                               |
|                | F |       | 5 |           | i |                               |
|                | e |       |   |           | c |                               |
|                | d |       |   |           | a |                               |
|                | e |       |   |           | b |                               |
|                | r |       |   |           | l |                               |
|                | a |       |   |           | e |                               |
|                | l |       |   |           | F |                               |
|                | P |       |   |           | i |                               |
|                | l |       |   |           | e |                               |
|                | u |       |   |           | l |                               |
|                | s |       |   |           | d |                               |
|                | ( |       |   |           | s |                               |
|                | B |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Federal SLS    | P |       | R |           | A |                               |
| (C)            | a |       | E |           | l |                               |
|                | r |       | C |           | l |                               |
|                | t |       | O |           | A |                               |
|                | V |       | R |           | p |                               |
|                |   |       | D |           | p |                               |
|                | - |       | _ |           | l |                               |
|                | F |       | 5 |           | i |                               |
|                | e |       |   |           | c |                               |
|                | d |       |   |           | a |                               |
|                | e |       |   |           | b |                               |
|                | r |       |   |           | l |                               |
|                | a |       |   |           | e |                               |
|                | l |       |   |           | F |                               |
|                | S |       |   |           | i |                               |
|                | L |       |   |           | e |                               |
|                | S |       |   |           | l |                               |
|                | ( |       |   |           | d |                               |
|                | C |       |   |           | s |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Federal        | P |       | R |           | A |                               |
| Consolidation  | a |       | E |           | l |                               |
| (D)            | r |       | C |           | l |                               |
|                | t |       | O |           | A |                               |
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|                | ( |       |   |           |   |                               |
|                | D |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
| Unsubsidized   | P |       | R |           | A |                               |
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|                | ( |       |   |           |   |                               |
|                | E |       |   |           |   |                               |
|                | ) |       |   |           |   |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
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|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | \ |                               |
|                |   |       |   |           | " |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
|                |   |       | L |           | T |                               |
|                |   |       | a |           | h |                               |
|                |   |       | R |           | i |                               |
|                |   |       | S |           | s |                               |
|                |   |       | R |           | i |                               |
|                |   |       | e |           | s |                               |
|                |   |       | p |           | a |                               |
|                |   |       | o |           | n |                               |
|                |   |       | r |           | e |                               |
|                |   |       | t |           | w |                               |
|                |   |       | H |           | s |                               |
|                |   |       | e |           | e |                               |
|                |   |       | a |           | c |                               |
|                |   |       | d |           | t |                               |
|                |   |       | e |           | i |                               |
|                |   |       | r |           | o |                               |
|                |   |       | R |           | n |                               |
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|                |   |       | c |           | h |                               |
|                |   |       | o |           | a |                               |
|                |   |       | r |           | t |                               |
|                |   |       | d |           | s |                               |
|                |   |       | L |           | h |                               |
|                |   |       | a |           | o |                               |
|                |   |       | y |           | w |                               |
|                |   |       | o |           | s |                               |
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|                |   |       | t |           | h |                               |
|                |   |       | ( |           | e |                               |
|                |   |       | H |           | t |                               |
|                |   |       | E |           | o |                               |
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|                |   |       | D |           | a |                               |
|                |   |       | E |           | l |                               |
|                |   |       | R |           | n |                               |
|                |   |       | ) |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
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|                |   |       |   |           | f |                               |
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|                |   |       |   |           | l |                               |
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|                |   |       |   |           | . |                               |
|                |   |       |   |           | T |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | b |                               |
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|                |   |       |   |           | d |                               |
|                |   |       |   |           | b |                               |
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|                |   |       |   |           | n |                               |
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|                |   |       |   |           | L |                               |
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|                |   |       |   |           | n |                               |
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|                |   |       |   |           | r |                               |
|                |   |       |   |           | , |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
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|                |   |       |   |           | h |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
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|                |   |       |   |           | i |                               |
|                |   |       |   |           | f |                               |
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|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           | T |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | F |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | T |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | y |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
|                |   |       | L |           | T |                               |
|                |   |       | a |           | h |                               |
|                |   |       | R |           | i |                               |
|                |   |       | S |           | s |                               |
|                |   |       | R |           | i |                               |
|                |   |       | e |           | s |                               |
|                |   |       | p |           | a |                               |
|                |   |       | o |           | n |                               |
|                |   |       | r |           | e |                               |
|                |   |       | t |           | w |                               |
|                |   |       | T |           | s |                               |
|                |   |       | r |           | e |                               |
|                |   |       | a |           | c |                               |
|                |   |       | i |           | t |                               |
|                |   |       | l |           | i |                               |
|                |   |       | e |           | o |                               |
|                |   |       | r |           | n |                               |
|                |   |       | R |           | t |                               |
|                |   |       | e |           | h |                               |
|                |   |       | c |           | a |                               |
|                |   |       | o |           | t |                               |
|                |   |       | r |           | s |                               |
|                |   |       | d |           | h |                               |
|                |   |       | L |           | o |                               |
|                |   |       | a |           | w |                               |
|                |   |       | y |           | s |                               |
|                |   |       | o |           | t |                               |
|                |   |       | u |           | h |                               |
|                |   |       | t |           | e |                               |
|                |   |       | ( |           | L |                               |
|                |   |       | T |           | e |                               |
|                |   |       | R |           | n |                               |
|                |   |       | A |           | d |                               |
|                |   |       | I |           | e |                               |
|                |   |       | L |           | r |                               |
|                |   |       | E |           | o |                               |
|                |   |       | R |           | r |                               |
|                |   |       | ) |           | S |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | I |                               |
|                |   |       |   |           | D |                               |
|                |   |       |   |           | ( |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | F |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | T |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | ) |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           | I |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | . |                               |
|                |   |       |   |           | T |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | F |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | T |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | y |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | f |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
|                | U |       |   |           | T |                               |
|                | s |       |   |           | h |                               |
|                | e |       |   |           | i |                               |
|                | r |       |   |           | s |                               |
|                | L |       |   |           | s |                               |
|                | o |       |   |           | c |                               |
|                | g |       |   |           | r |                               |
|                | i |       |   |           | e |                               |
|                | n |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | w |                               |
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|                |   |       |   |           | l |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | / |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | - |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | y |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
|                | M |       |   |           | T |                               |
|                | a |       |   |           | h |                               |
|                | i |       |   |           | i |                               |
|                | n |       |   |           | s |                               |
|                | M |       |   |           | s |                               |
|                | e |       |   |           | c |                               |
|                | n |       |   |           | r |                               |
|                | u |       |   |           | e |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | i |                               |
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|                |   |       |   |           | h |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | u |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | / |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | h |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | L |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | R |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | S |                               |
|                |   |       |   |           | y |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | m |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+
|                | R |       |   |           | E |                               |
|                | e |       |   |           | n |                               |
|                | p |       |   |           | a |                               |
|                | o |       |   |           | b |                               |
|                | r |       |   |           | l |                               |
|                | t |       |   |           | e |                               |
|                | s |       |   |           | s |                               |
|                | - |       |   |           | t |                               |
|                | C |       |   |           | h |                               |
|                | a |       |   |           | e |                               |
|                | n |       |   |           | u |                               |
|                | n |       |   |           | s |                               |
|                | e |       |   |           | e |                               |
|                | d |       |   |           | r |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | v |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | w |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | b |                               |
|                |   |       |   |           | y |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | l |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | i |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | g |                               |
|                |   |       |   |           | c |                               |
|                |   |       |   |           | a |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | n |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | d |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | e |                               |
|                |   |       |   |           | p |                               |
|                |   |       |   |           | o |                               |
|                |   |       |   |           | r |                               |
|                |   |       |   |           | t |                               |
|                |   |       |   |           | s |                               |
|                |   |       |   |           | . |                               |
+----------------+---+-------+---+-----------+---+-------------------------------+